{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/970/#sec-99-sec-materials","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"360","topic_title":"Property, Plant, and Equipment","subtopic":"360-970","subtopic_title":"Real Estate—General","section":{"number":"S99","label":"SEC 99 SEC Materials","anchor":"sec-99-sec-materials","is_sec":true,"groups":[{"block":null,"heading":"SEC Rules, Regulations, and Interpretations","paragraphs":[{"citation":"360-970-S99-1","para":"S99-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following is the text of Regulation S-X Rule 12-28, Real Estate and Accumulated Depreciation (17 CFR 210.12-28). <ul class=\"ul simple\" id=\"d3e638229-123024__GUID-8015A2C2-2531-4679-A462-D2B82D804BFF\"><li class=\"li\" id=\"d3e638229-123024__SL6497110-123024\"><div class=\"p\"><div class=\"fig figure fignone\"><img src=\"/asc-img/GUID-3688D235-3280-413E-8798-4FA8CD8CD48D-low.gif\" altsource=\"GUID-3688D235-3280-413E-8798-4FA8CD8CD48D-low.gif\" loading=\"lazy\"><span class=\"sfragment\" id=\"sfr_275063C8-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span><div class=\"figcaption\">Reg. § 210.12-28 Real Estate and Accumulated Depreciation1 (For certain real estate companies) Column A Column B Column C Column D Column E Column F\tColumn G\tColumn H\tColumn I Descriptions2 \"Encum- brances \"\tInitial cost to company \"Cost capitalized subsequent to acquisition\" \"Gross amount of which carried at close of period 3,4,5,6,7\" Accumulated depreciation Date of construc- tion Date acquired Life on which depreciation in latest statements of comprehensive income is computed Land Buildings and improvements \"Improve- ments \"\tCarrying costs Land Buildings and improvements Total 1\tAll money columns shall be totaled. 2\t\"The description for each property should include type of property (e.g., unimproved land, shopping center, garden apartments, etc.) and the geographical location.\" 3\tThe required information is to be given as to each individual investment included in column E except that an amount not exceeding 5 percent of the total of column E may be listed in one amount as “miscellaneous investments.” 4\t\"In a note to this schedule, furnish a reconciliation, in the following form, of the total amount at which real estate was carried at the beginning of each period for which statements of comprehensive income are required, with the total amount shown in column E: Balance at beginning of period .............................................................................................................................................. $ ............................ Additions during period: Acquisitions through foreclosure.............................................................................................. $............................... Other acquisitions........................................................................................................................................................ Improvements etc. ...................................................................................................................................................... Other (describe) ...............................................................................................................................................................$.................................. Deductions during period: ................................................................................................................... Cost of real estate sold ................................................................................................................ $ .............................. Other (describe) .......................................................................................................................................................... .............................. Balance at close of period ...................................................................................................................................................... $ ............................. \" \"If additions, except acquisitions through foreclosure, represent other than cash expenditures, explain. If any of the changes during the period result from transactions, directly or indirectly with affiliates, explain the bases of such transactions and state the amounts involved. A similar reconciliation shall be furnished for the accumulated depreciation.\" 5\t\"If any item of real estate investments has been written down or reserved against, describe the item and explain the basis for the write-down or reserve.\" 6\tState in a note to column E the aggregate cost for Federal income tax purposes. 7\tThe amount of all intercompany profits included in the total of column E shall be stated if material. </div></div></div></li></ul><span class=\"sfragment\" id=\"sfr_275064A5-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">[38 FR 6068, Mar. 6, 1983. Redesignated at 45 FR 63630, Sept. 25, 1980; 83 FR 50208, Oct. 4, 2018] </span></span></div></div>","snippet":"The following is the text of Regulation S-X Rule 12-28, Real Estate and Accumulated Depreciation (17 CFR 210.12-28).\n[38 FR 6068, Mar. 6, 1983. Redesignated at 45 FR 63630, Sept. 25, 1980; 83 FR 50208, Oct. 4, 2018]","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8586754a4f319df28368c560840d9380d33d1d25b61e6a4c6337135a3f275e4","downloaded_from":"2026-09-10T00:12:34.852Z","last_downloaded_at":"2026-09-10T00:12:34.852Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478979","source_sha256":"d620a2d5dbba91d2b6379d120018902cf4eaaff5b027d0668d035c0757bf52b0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f938a3901fb4aafbc803c0122f4deccb501d26d7e72696a83ff6d7459bea6be","downloaded_from":"2026-09-10T00:12:34.852Z","last_downloaded_at":"2026-09-10T00:12:34.852Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478979","source_sha256":"d620a2d5dbba91d2b6379d120018902cf4eaaff5b027d0668d035c0757bf52b0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9aede7591946e68d7abc99abffc9a9c106e5da35a15648fdf885d1f844a1a250","downloaded_from":"2026-09-10T00:12:34.852Z","last_downloaded_at":"2026-09-10T00:12:34.852Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478979","source_sha256":"d620a2d5dbba91d2b6379d120018902cf4eaaff5b027d0668d035c0757bf52b0"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9aede7591946e68d7abc99abffc9a9c106e5da35a15648fdf885d1f844a1a250","downloaded_from":"2026-09-10T00:12:34.852Z","last_downloaded_at":"2026-09-10T00:12:34.852Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478979","source_sha256":"d620a2d5dbba91d2b6379d120018902cf4eaaff5b027d0668d035c0757bf52b0"}}