17 CFR 210.12-28 - Real estate and accumulated depreciation. 1

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§ 210.12-28 Real estate and accumulated depreciation. 1

[For Certain Real Estate Companies]

Column A - Description 2 Column B - Encumbrances Column C - Initial cost to company Column D - Cost capitalized subsequent to acquisition Column E - Gross amount of which carried at close of period 3 4 5 6 7 Column F - Accumulated depreciation Column G - Date of construction Column H - Date acquired Column I - Life on which depreciation in latest income statements is computed
Land Buildings and improvements Improvements Carrying costs Land Buildings and improvements Total

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]

Title 17 published on 2015-12-04

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 17 CFR Part 210 after this date.

  • 2016-11-18; vol. 81 # 223 - Friday, November 18, 2016
    1. 81 FR 81870 - Investment Company Reporting Modernization
      GPO FDSys XML | Text
      Final rule.
      Effective Dates: This rule is effective January 17, 2017, except for the following: • The amendments to 17 CFR 200.800, 232.105, 232.301, 240.10A-1, 240.12b-25, 240.13a-10, 240.13a-11, 240.13a-13, 240.13a-16, 240.15d-10, 240.15d-11, 240.15d-13, 240.15d-16, 249.322, 249.330, 270.8b-16, 270.10f-3, 270.30a-1, 270.30a-4, 270.30b1-1, 270.30b1-2, 270.30b1-3, 274.101, and 274.218, and in Instruction 55 amending § 270.30d-1 are effective June 1, 2018; and • The amendments to 17 CFR 232.401, 249.332, 270.8b-33, 270.30a-2, 270.30a-3, 270.30b1-5, and 274.130, and in Instruction 54 amending § 270.30d-1, Instruction 57 amending Form N-1A (referenced in §§ 239.15A and 274.11A), Instruction 59 amending Form N-2 (referenced in §§ 239.14 and 274.11a-1), and Instruction 61 amending Form N-3 (referenced in §§ 239.17a and 274.11b) are effective August 1, 2019. Compliance Dates: The applicable compliance dates are discussed in section II.H. of this final rule.
      17 CFR Parts 200, 210, 232, 239, 240, 249, 270, 274