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Payments to develop or redevelop real estate assets is the process of adding improvements on or to a parcel of land. Such improvements may include drainage, utilities, subdividing, access, buildings, and any combination of these elements. In addition, the cash outflow from construction costs to date on capital projects that have not been completed and assets being constructed that are not ready to be placed into service.

No definition available.

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The cash outflow from distribution of an entity's earnings to common and preferred stockholders.

No definition available.

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Income (Loss) from Equity Investment before gain on sale from real estate partnership

No definition available.

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The net change in Security Deposits And Other Liabilities which includes security deposits, deferred revenue and prepaid rent. Also includes liabilities not individually reported in the financial statements, or not separately disclosed in notes.

No definition available.

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The cash outflow from the issuance and purchase of receivables arising from the mortgage note on real estate and other notes receivable, net of repayments.

No definition available.

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The cash outflow for the return on capital for noncontrolled interest in the entity and cash outflow during the period for redemptions of noncontrolling interests.

No definition available.

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The net cash inflow (outflow) from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity net of costs incurred.

No definition available.

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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-Number 210

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-Article 5

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-Subparagraph (SX 210.5-02.1)

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Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes.

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The difference between the carrying value and the sale price of real estate or properties that were intended to be sold or held for capital appreciation or rental income. This element refers to the gain (loss) included in earnings and not to the cash proceeds of the sale. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method.

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Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

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-Section 40

-Paragraph 2

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The increase (decrease) during the reporting period in the amount due from customers for the credit sale of goods and services; includes accounts receivable and other types of receivables.

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The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.

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The increase (decrease) in the balance of capitalized lease acquisition costs during the period. The cost usually covers a variety of administrative costs, such as the cost of obtaining a credit report, verifying insurance coverage, lease commission charges, checking the accuracy and completeness of the lease documentation, and entering the lease in data processing and accounting systems.

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The increase (decrease) during the reporting period in the value of prepaid expenses and other assets not separately disclosed in the statement of cash flows, for example, deferred expenses, intangible assets, or income taxes.

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Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.

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-Topic 230

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Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.

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Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

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Other income (expense) included in net income that results in no cash inflows or outflows in the period. Includes noncash adjustments to reconcile net income (loss) to cash provided by (used in) operating activities that are not separately disclosed.

Name:	us-gaap_OtherNoncashIncomeExpense
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The cash outflow for acquisition of or capital improvements to properties held for investment (operating, managed, leased) or for use.

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The net cash inflow or outflow from the sale or purchase of and distributions from real estate partnership investment during the period.

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 8

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-Topic 230

-SubTopic 10

-Section 45

-Paragraph 9

-Subparagraph (a)

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Name:	us-gaap_PaymentsForProceedsFromRealEstatePartnershipInvestmentNet
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The cash outflow associated with the acquisition of or advances to an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, and joint venture or equity method investment) or the acquisition of an additional interest in a subsidiary (controlled entity).

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-Topic 230

-SubTopic 10

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-Paragraph 13

-Subparagraph (b)

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The cash outflow from the acquisition of a piece of land, anything permanently fixed to it, including buildings, structures on it and so forth; includes real estate intended to generate income for the owner; excludes real estate acquired for use by the owner.

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The cash inflow from earnings received from real estate partnerships.

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The cash inflow from the additional capital contribution to the entity.

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-Glossary Financing Activities

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The cash inflow associated with security instrument that either represents a creditor or an ownership relationship with the holder of the investment security with a maturity of beyond one year or normal operating cycle, if longer. Includes proceeds from (a) debt, (b) capital lease obligations, (c) mandatory redeemable capital securities, and (d) any combination of (a), (b), or (c).

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The cash inflow from a borrowing with the highest claim on the assets of the entity in case of bankruptcy or liquidation (with maturities initially due after one year or beyond the operating cycle, if longer).

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Cash received from the sale of real estate that is held for investment, that is, it is part of an investing activity during the period.

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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-Name Accounting Standards Codification

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Name:	us-gaap_ProfitLoss
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The cash outflow associated with security instruments that either represent a creditor or an ownership relationship with the holder of the investment security with a maturity of beyond one year or normal operating cycle, if longer. Includes repayments of (a) debt, (b) capital lease obligations, (c) mandatory redeemable capital securities, and (d) any combination of (a), (b), or (c).

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-Glossary Financing Activities

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The cash outflow for a long-term debt where the holder has highest claim on the entity's asset in case of bankruptcy or liquidation during the period.

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