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REAL ESTATE OWNED - Additional Information (Details) | 1 Months Ended | 12 Months Ended |
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Jan. 31, 2020 item | Jan. 31, 2020 USD ($) | Jan. 31, 2020 home | Nov. 30, 2019 USD ($) item community | Nov. 30, 2019 USD ($) community | Nov. 30, 2019 USD ($) community | Nov. 30, 2019 USD ($) property community | Aug. 31, 2019 USD ($) home | Jun. 30, 2019 USD ($) home | May 31, 2019 USD ($) home | Apr. 30, 2019 USD ($) home | Feb. 28, 2019 USD ($) home | Jan. 31, 2019 USD ($) item home | Dec. 31, 2017 community | Dec. 31, 2019 USD ($) state home community item | Dec. 31, 2018 USD ($) | Dec. 31, 2017 USD ($) | Jul. 31, 2019
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of real estate properties | community |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 148 |  |  |
Number of states in which there are owned and consolidated communities | state |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 13 |  |  |
Number of apartment homes owned and consolidated | home |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 47,010 |  |  |
Long term debt fair value |  |  |  | $ 551,800,000 | $ 551,800,000 | $ 551,800,000 | $ 551,800,000 |  |  |  |  |  |  |  |  |  |  |
In-place intangibles |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 40,570,000 |  |  |
Gain on consolidation |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |
Development of real estate assets |  |  |  |  | $ 977,800,000 |  |  |  |  |  |  |  |  |  | 25,401,000 | $ 150,238,000 | $ 248,546,000 |
Real estate held for investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 12,532,324,000 | $ 10,196,159,000 |  |
Long-term Debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 4,698,686,000 |  |  |
Number Of Credit Facilities |  |  |  | 1 | 1 | 1 | 1 |  |  |  |  |  |  |  |  |  |  |
Number of land parcels | property |  |  |  |  |  |  | 4 |  |  |  |  |  |  |  |  |  |  |
Number of communities under development |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3 |  |  |
Number of homes under development | home |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 878 |  |  |
Budgeted value |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 278,500,000 |  |  |
Carrying value |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 69,800,000 |  |  |
In-place lease |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate held for investment |  |  |  | $ 30,000,000.0 | $ 30,000,000.0 | $ 30,000,000.0 | $ 30,000,000.0 |  |  |  |  |  |  |  |  |  |  |
LAND |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from sale of real estate |  |  |  |  |  |  |  |  | $ 38,000,000.0 |  |  |  |  |  |  |  |  |
Orange County and Carlsbad Properties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of communities sold | community |  |  |  |  |  |  |  |  |  |  |  |  |  | 2 |  |  |  |
LAND |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from sale of real estate |  |  |  |  |  |  |  |  | 38,000,000.0 |  |  |  |  |  |  |  |  |
Gain on sale of real estate owned |  |  |  |  |  |  |  |  | $ 5,300,000 |  |  |  |  |  |  |  |  |
386 Home Operating Community In Anaheim |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of apartment homes | home |  |  |  |  |  |  |  |  |  |  |  |  | 386 |  |  |  |  |
Number of apartment homes acquired | home |  |  |  |  |  |  |  |  |  |  |  |  | 386 |  |  |  |  |
Ownership (as a percent) |  |  |  |  |  |  |  |  |  |  |  |  | 100.00% |  | 49.00% | 49.00% |  |
Payment to acquire real estate |  |  |  |  |  |  |  |  |  |  |  |  | $ 33,500,000 |  |  |  |  |
Repayments of joint venture construction financing |  |  |  |  |  |  |  |  |  |  |  |  | 59,800,000 |  |  |  |  |
Real estate acquired |  |  |  |  |  |  |  |  |  |  |  |  | 115,700,000 |  |  |  |  |
In-place intangibles |  |  |  |  |  |  |  |  |  |  |  |  | 2,400,000 |  |  |  |  |
Gain on consolidation |  |  |  |  |  |  |  |  |  |  |  |  | $ 0 |  |  |  |  |
155 Home Operating Community in Seattle |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of apartment homes | home |  |  |  |  |  |  |  |  |  |  |  |  | 155 |  |  |  |  |
Number of apartment homes acquired | item |  |  |  |  |  |  |  |  |  |  |  |  | 155 |  |  |  |  |
Ownership (as a percent) |  |  |  |  |  |  |  |  |  |  |  |  | 100.00% |  | 49.00% | 49.00% |  |
Real estate intangibles |  |  |  |  |  |  |  |  |  |  |  |  | $ 2,400,000 |  |  |  |  |
Payment to acquire real estate |  |  |  |  |  |  |  |  |  |  |  |  | 20,000,000.0 |  |  |  |  |
Repayments of joint venture construction financing |  |  |  |  |  |  |  |  |  |  |  |  | 26,000,000.0 |  |  |  |  |
Real estate acquired |  |  |  |  |  |  |  |  |  |  |  |  | 58,100,000 |  |  |  |  |
In-place intangibles |  |  |  |  |  |  |  |  |  |  |  |  | 600,000 |  |  |  |  |
Gain on consolidation |  |  |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |
To-Be-Developed Parcel of Land in Washington D.C |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment to acquire real estate |  |  |  |  |  |  |  |  |  |  |  |  | $ 27,100,000 |  |  |  |  |
To Be Developed Parcel Of Land In Denver, Colorado |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment to acquire real estate |  |  |  |  |  |  |  |  |  |  |  | $ 13,700,000 |  |  |  |  |  |
Operating Community in Brooklyn, New York |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of apartment homes acquired | home |  |  |  |  |  |  |  |  |  |  |  | 188 |  |  |  |  |  |
Real estate intangibles |  |  |  |  |  |  |  |  |  |  |  | $ 33,600,000 |  |  |  |  |  |
Payment to acquire real estate |  |  |  |  |  |  |  |  |  |  |  | 132,100,000 |  |  |  |  |  |
Real estate acquired |  |  |  |  |  |  |  |  |  |  |  | 97,500,000 |  |  |  |  |  |
In-place intangibles |  |  |  |  |  |  |  |  |  |  |  | $ 1,000,000.0 |  |  |  |  |  |
Operating Community in St. Petersburg, Florida |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of apartment homes acquired | home |  |  |  |  |  |  |  |  |  | 240 |  | 381 |  |  |  |  |  |
Payment to acquire real estate |  |  |  |  |  |  |  |  |  | $ 49,400,000 |  | $ 98,300,000 |  |  |  |  |  |
Real estate acquired |  |  |  |  |  |  |  |  |  | 48,200,000 |  | 96,000,000.0 |  |  |  |  |  |
In-place intangibles |  |  |  |  |  |  |  |  |  | $ 1,200,000 |  | $ 2,300,000 |  |  |  |  |  |
Operating Community in St. Petersburg, Florida | Subsequent Event |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment to acquire real estate |  | $ 85,200,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of communities acquired | home |  |  | 294 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating Community in Towson, Maryland |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of apartment homes acquired | home |  |  |  |  |  |  |  |  |  |  | 498 |  |  |  |  |  |  |
Payment to acquire real estate |  |  |  |  |  |  |  |  |  |  | $ 86,400,000 |  |  |  |  |  |  |
Real estate acquired |  |  |  |  |  |  |  |  |  |  | 82,500,000 |  |  |  |  |  |  |
In-place intangibles |  |  |  |  |  |  |  |  |  |  | $ 3,900,000 |  |  |  |  |  |  |
Operating Community in King of Prussia, Pennsylvania |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of apartment homes acquired | home |  |  |  |  |  |  |  |  |  | 313 |  |  |  |  |  |  |  |
Payment to acquire real estate |  |  |  |  |  |  |  |  |  | $ 107,300,000 |  |  |  |  |  |  |  |
Real estate acquired |  |  |  |  |  |  |  |  |  | 106,400,000 |  |  |  |  |  |  |  |
In-place intangibles |  |  |  |  |  |  |  |  |  | $ 900,000 |  |  |  |  |  |  |  |
Operating Community in Waltham, Massachusetts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of apartment homes acquired | home |  |  |  |  |  |  |  |  | 200 |  |  |  |  |  |  |  |  |
Payment to acquire real estate |  |  |  |  |  |  |  |  | $ 84,600,000 |  |  |  |  |  |  |  |  |
Real estate acquired |  |  |  |  |  |  |  |  | 82,600,000 |  |  |  |  |  |  |  |  |
In-place intangibles |  |  |  |  |  |  |  |  | $ 2,000,000.0 |  |  |  |  |  |  |  |  |
Operating Community in Norwood, Massachusetts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of apartment homes acquired | home |  |  |  |  |  |  |  | 914 |  |  |  |  |  |  |  |  |  |
Payment to acquire real estate |  |  |  |  |  |  |  | $ 270,200,000 |  |  |  |  |  |  |  |  |  |
Real estate acquired |  |  |  |  |  |  |  | 260,100,000 |  |  |  |  |  |  |  |  |  |
In-place intangibles |  |  |  |  |  |  |  | $ 10,100,000 |  |  |  |  |  |  |  |  |  |
Operating Community in Englewood, New Jersey |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of apartment homes acquired | home |  |  |  |  |  |  |  | 185 |  |  |  |  |  |  |  |  |  |
Real estate intangibles |  |  |  |  |  |  |  | $ 4,600,000 |  |  |  |  |  |  |  |  |  |
Payment to acquire real estate |  |  |  |  |  |  |  | 83,600,000 |  |  |  |  |  |  |  |  |  |
Real estate acquired |  |  |  |  |  |  |  | 77,500,000 |  |  |  |  |  |  |  |  |  |
In-place intangibles |  |  |  |  |  |  |  | $ 1,500,000 |  |  |  |  |  |  |  |  |  |
Unconsolidated Joint Venture Three Washington DC |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of apartment homes owned and consolidated | home |  |  |  |  |  |  |  | 292 |  |  |  |  |  |  |  |  |  |
Ownership (as a percent) |  |  |  |  |  |  |  | 100.00% |  |  |  |  |  |  |  |  |  | 30.00%
Cash purchase price ( as a percent) |  |  |  |  |  |  |  | 100.00% |  |  |  |  |  |  |  |  |  |
Acquisition-related costs |  |  |  |  |  |  |  | $ 2,800,000 |  |  |  |  |  |  |  |  |  |
Payment to acquire real estate |  |  |  |  |  |  |  | 184,000,000.0 |  |  |  |  |  |  |  |  |  |
Acquisition-related costs |  |  |  |  |  |  |  | 2,800,000 |  |  |  |  |  |  |  |  |  |
Real estate acquired |  |  |  |  |  |  |  | 156,000,000.0 |  |  |  |  |  |  |  |  |  |
In-place intangibles |  |  |  |  |  |  |  | 5,900,000 |  |  |  |  |  |  |  |  |  |
Gain on consolidation |  |  |  |  |  |  |  | $ 0 |  |  |  |  |  |  |  |  |  |
Number of communities sold | home |  |  |  |  |  |  |  | 292 |  |  |  |  |  |  |  |  |  |
UDR/MetLife operating communities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ownership (as a percent) |  |  |  | 50.00% | 50.00% | 50.00% | 50.00% |  |  |  |  |  |  |  |  |  |  |
Payment to acquire real estate |  |  |  |  | $ 109,200,000 |  |  |  |  |  |  |  |  |  |  |  |  |
Gain on consolidation |  |  |  |  | 114,900,000 |  |  |  |  |  |  |  |  |  | $ 131,500,000 |  |  |
Debt instrument, number of mortgage notes payable | item |  |  |  | 6 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term Debt |  |  |  | $ 518,400,000 | 518,400,000 | $ 518,400,000 | $ 518,400,000 |  |  |  |  |  |  |  |  |  |  |
Number of communities acquired | community |  |  |  |  |  | 10 |  |  |  |  |  |  |  |  | 10 |  |  |
Number of communities sold | community |  |  |  |  |  | 5 |  |  |  |  |  |  |  |  |  |  |  |
Number of communities under development purchased | community |  |  |  |  |  | 1 |  |  |  |  |  |  |  |  | 1 |  |  |
Number of land parcels |  |  |  | 4 |  |  | 4 |  |  |  |  |  |  |  | 4 |  |  |
Total value of joint venture portion that was purchased |  |  |  | $ 1,100,000,000 | 1,100,000,000 | $ 1,100,000,000 | $ 1,100,000,000 |  |  |  |  |  |  |  |  |  |  |
Total value of joint venture that was purchased - UDR's share |  |  |  |  | 564,200,000 |  |  |  |  |  |  |  |  |  |  |  |  |
Total value of joint venture portion that was sold |  |  |  | $ 645,800,000 | $ 645,800,000 | $ 645,800,000 | $ 645,800,000 |  |  |  |  |  |  |  |  |  |  |
Number of communities sold | community |  |  |  | 5 | 5 | 5 | 5 |  |  |  |  |  |  |  |  |  |  |
Sale value of joint venture |  |  |  |  | $ 645,800,000 |  |  |  |  |  |  |  |  |  |  |  |  |
Sale value of joint venture UDR's share |  |  |  |  | $ 322,900,000 |  |  |  |  |  |  |  |  |  |  |  |  |
Preferred Equity Investment Hillsboro Oregon |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ownership (as a percent) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 49.00% |  |  |
Preferred Equity Investment Hillsboro Oregon | Subsequent Event |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real Estate Owned Disclosure |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of apartment homes acquired | 276 |  | 276 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ownership (as a percent) | 100.00% | 100.00% | 100.00% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payment to acquire real estate |  | $ 21,600,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Repayments of joint venture construction financing |  | $ 35,600,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |

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- Definition Amount of budgeted value of development communities. + References No definition available. + Details
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- Definition Amount of real estate intangible assets acquired at the acquisition date. + References No definition available. + Details
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- Definition Amount of carrying value of development communities. + References No definition available. + Details
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- Definition Number of apartment homes acquired. + References No definition available. + Details
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- Definition Number Of Apartment Homes Owned And Consolidated By Company + References No definition available. + Details
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- Definition Number of Communities Acquired + References No definition available. + Details
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- Definition Number of communities sold. + References No definition available. + Details
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- Definition Number of communities under development. + References No definition available. + Details
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- Definition The number of communities under development purchased. + References No definition available. + Details
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- Definition Number Of homes Under Development. + References No definition available. + Details
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- Definition Represents the total value of the joint venture portion that was purchased. + References No definition available. + Details
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- Definition Represents the total value of the joint venture that was purchased as the company's share. + References No definition available. + Details
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- Definition Represents the total value of the joint venture portion that was sold. + References No definition available. + Details
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- Definition This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 25 -Paragraph 23 -URI http://asc.fasb.org/extlink&oid=116868678&loc=d3e1043-128460 + Details
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- Definition Amount of liabilities incurred by the acquirer as part of consideration transferred in a business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6578-128477 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 25 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6911189&loc=d3e6405-128476 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(3) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=116859721&loc=d3e6613-128477 + Details
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- Definition Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (b)(1) -URI http://asc.fasb.org/extlink&oid=109500613&loc=SL6031897-161870 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(16)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
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- Definition The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571 + Details
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- Definition The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. + References No definition available. + Details
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- Definition The number of real estate properties owned as of the balance sheet date. + References No definition available. + Details
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- Definition The number of units in a real estate property owned as of the balance sheet date. + References No definition available. + Details
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- Definition The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(1) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3213-108585 + Details
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- Definition Payments to develop 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; and are generally classified as cash flow from investing activities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3213-108585 + Details
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