US GAAP Disclosure List

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Real Estate Investments, Net


ItemTypePeriodBalanceDescription
Real Estate Investment Property, Net text
Real Estate Investments, Joint Ventures$instantdebitThe book value of investments in real estate joint ventures including direct and indirect investments.
Real Estate Investments, Unconsolidated Real Estate and Other Joint Ventures$instantdebitThe carrying amount of investments in unconsolidated real estate and other joint ventures not separately presented. This includes direct and indirect investments.
Real Estate Investments, Net, Total$instantdebitAmount of real estate investments, net of accumulated depreciation, which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; (7) other real estate investments; (8) real estate joint ventures; and (9) unconsolidated real estate and other joint ventures not separately presented.
Real Estate Investment Property, at Cost text
Real Estate Investment Property, Accumulated Depreciation$instantcreditThe cumulative amount of depreciation for real estate property held for investment purposes.
Real Estate Investment Property, Net, Total$instantdebitAmount of real estate investment property, net of accumulated depreciation, which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; and (7) other real estate investments.
Investment Building and Building Improvements$instantdebitAggregate of the carrying amounts as of the balance sheet date of investments in building and building improvements.
Development in Process$instantdebitThe current amount of expenditures for a real estate project that has not yet been completed.
Rental Properties$instantdebitCarrying amount of income producing properties held for rental.
Real Estate Acquired Through Foreclosure$instantdebitCarrying amount as of the balance sheet date of land and buildings obtained through foreclosure proceedings or defeasance in full or partial satisfaction of a debt arrangement.
Land and Land Improvements, Total$instantdebitAmount before accumulated depreciation and depletion of real estate held for productive use and additions or improvements to real estate held for productive use, examples include, but are not limited to, walkways, driveways, fences, and parking lots. Excludes land held for sale.
Tenant Improvements$instantdebitCarrying amount as of the balance sheet date of improvements having a life longer than one year that were made for the benefit of one or more tenants.
Land Available for Development$instantdebitCarrying amount of land available for development.
Fixtures and Equipment, Gross$instantdebitAmount before accumulated depreciation of fixtures and equipment. Includes, but is not limited to, machinery, equipment, and engines.
Real Estate Investments, Other$instantdebitAmount of real estate owned for income production and capital accretion potential, not otherwise specified in the existing taxonomy. Such real estate excludes that which is occupied or used in the business, for entertainment purposes, or held in inventory for specific purposes.
Real Estate Investment Property, at Cost, Total$instantdebitAmount of real estate investment property which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; and (7) other real estate investments.
Land$instantdebitAmount before accumulated depletion of real estate held for productive use, excluding land held for sale.
Land Improvements$instantdebitAmount before accumulated depreciation and depletion of additions or improvements to real estate held for productive use. Examples include, but are not limited to, walkways, driveways, fences, and parking lots.

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