The entire disclosure for retail land sales. An entity engaged in retail land sales may disclose maturity of accounts receivable for each of the five years following the date of the accounting period, delinquent accounts receivable and the method used to determine delinquency, and the weighted average and range of stated interest rates of receivables. The estimated costs for improvements for major areas from which sales are being made over each of the five years following the date of the accounting period and in aggregate and recorded obligations for improvements may also be disclosed.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 976
-URI https://asc.fasb.org/topic&trid=2134846

Name:	us-gaap_RetailLandSalesDescriptionTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration