Code of Federal Regulations (alpha)

CFR /  Title 17  /  Part 210  /  Sec. 210.12-28 Real estate and accumulated depreciation. \1\

[For Certain Real Estate Companies]------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Column C--Initial Column D--Cost Column E--Gross amount of Column I--

cost to company capitalized subsequent which carried at close of Life on

----------------------- to acquisition period \3 4 5 6 7\ which

Column B-- -------------------------------------------------------- Column F-- Column G-- Column depreciation

Column A--Description \2\ Encumbrances Buildings Accumulated Date of H--Date in latest

Land and Carrying Buildings depreciation construction acquired income

improvements Improvements costs Land and Total statements

improvements is computed------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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\1\ All money columns shall be totaled.\2\ The description for each property should include type of property (e.g., unimproved land, shopping center, garden apartments, etc.) and the geographical location.\3\ The 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\ 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 income

statements 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\ 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\ State in a note to column E the aggregate cost for Federal income tax purposes.\7\ The amount of all intercompany profits included in the total of column E shall be stated if material. [38 FR 6068, Mar. 6, 1983. Redesignated at 45 FR 63630, Sept. 25, 1980]