XML 32 R78.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Financial Information for Operation Segments (Detail) (USD $) In Thousands, unless otherwise specified | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2014 | Sep. 30, 2014 | Jun. 30, 2014 | Mar. 31, 2014 | Dec. 31, 2013 | Sep. 30, 2013 | Jun. 30, 2013 | Mar. 31, 2013 | Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012
Revenues: |  |  |  |  |  |  |  |  |  |  |
Community Base Rental Income |  |  |  |  |  |  |  |  | $ 426,886 els_CommunityBaseRentalIncome | $ 409,801 els_CommunityBaseRentalIncome | $ 394,606 els_CommunityBaseRentalIncome
Gross revenue from home sales |  |  |  |  |  |  |  |  | 28,418 us-gaap_SalesOfRealEstate | 17,871 us-gaap_SalesOfRealEstate | 8,230 us-gaap_SalesOfRealEstate
Resort base rental income |  |  |  |  |  |  |  |  | 163,968 els_ResortBaseRentalIncome | 147,234 els_ResortBaseRentalIncome | 134,327 els_ResortBaseRentalIncome
Brokered resale revenues, net |  |  |  |  |  |  |  |  | 3,850 us-gaap_SalesRevenueServicesNet | 4,212 us-gaap_SalesRevenueServicesNet | 3,093 us-gaap_SalesRevenueServicesNet
Right-to-use annual payments |  |  |  |  |  |  |  |  | 44,860 els_RightToUseAnnualPayments | 47,967 els_RightToUseAnnualPayments | 47,662 els_RightToUseAnnualPayments
Right-to-use contracts current period, gross |  |  |  |  |  |  |  |  | 13,892 els_RightToUseContractsCurrentPeriodGross | 13,815 els_RightToUseContractsCurrentPeriodGross | 14,025 els_RightToUseContractsCurrentPeriodGross
Right-to-use contracts current period, deferred |  |  |  |  |  |  |  |  | (5,501)els_RightToUseContractsDeferredNetOfPriorPeriodAmortization | (5,694)els_RightToUseContractsDeferredNetOfPriorPeriodAmortization | (6,694)els_RightToUseContractsDeferredNetOfPriorPeriodAmortization
Utility income and other |  |  |  |  |  |  |  |  | 70,209 els_UtilityAndOtherIncome | 63,800 els_UtilityAndOtherIncome | 62,470 els_UtilityAndOtherIncome
Expenses: |  |  |  |  |  |  |  |  |  |  |
Property operating and maintenance |  |  |  |  |  |  |  |  | 243,914 us-gaap_CostOfOtherPropertyOperatingExpense | 229,897 us-gaap_CostOfOtherPropertyOperatingExpense | 220,415 us-gaap_CostOfOtherPropertyOperatingExpense
Cost of home sales |  |  |  |  |  |  |  |  | 26,747 us-gaap_CostOfRealEstateSales | 17,296 us-gaap_CostOfRealEstateSales | 9,018 us-gaap_CostOfRealEstateSales
Real estate taxes |  |  |  |  |  |  |  |  | 48,714 us-gaap_RealEstateTaxExpense | 48,279 us-gaap_RealEstateTaxExpense | 45,590 us-gaap_RealEstateTaxExpense
Home selling expenses |  |  |  |  |  |  |  |  | 2,342 us-gaap_SellingExpense | 2,085 us-gaap_SellingExpense | 1,391 us-gaap_SellingExpense
Sales and marketing, gross |  |  |  |  |  |  |  |  | 12,418 us-gaap_SellingAndMarketingExpense | 13,509 us-gaap_SellingAndMarketingExpense | 11,437 us-gaap_SellingAndMarketingExpense
Sales and marketing deferred commissions, net |  |  |  |  |  |  |  |  | (2,617)els_SalesAndMarketingDeferredCommissionsNet | (2,410)els_SalesAndMarketingDeferredCommissionsNet | (3,155)els_SalesAndMarketingDeferredCommissionsNet
Property management |  |  |  |  |  |  |  |  | 42,638 us-gaap_OwnedPropertyManagementCosts | 40,193 us-gaap_OwnedPropertyManagementCosts | 37,999 us-gaap_OwnedPropertyManagementCosts
Rental home operating and maintenance |  |  |  |  |  |  |  |  | 7,441 els_RentalHomeOperatingAndMaintenanceExpenses | 7,474 els_RentalHomeOperatingAndMaintenanceExpenses | 6,369 els_RentalHomeOperatingAndMaintenanceExpenses
Rental home income |  |  |  |  |  |  |  |  | 14,827 els_RentalHomeIncome | 14,267 els_RentalHomeIncome | 11,649 els_RentalHomeIncome
Total expenses |  |  |  |  |  |  |  |  | 644,376 us-gaap_CostsAndExpenses | 653,840 us-gaap_CostsAndExpenses | 622,450 us-gaap_CostsAndExpenses
Total revenues | 190,261 us-gaap_Revenues | 200,778 us-gaap_Revenues | 189,025 us-gaap_Revenues | 196,745 us-gaap_Revenues | 180,064 us-gaap_Revenues | 188,161 us-gaap_Revenues | 176,915 us-gaap_Revenues | 183,908 us-gaap_Revenues | 776,809 us-gaap_Revenues | 729,048 us-gaap_Revenues | 684,298 us-gaap_Revenues
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest |  |  |  |  |  |  |  |  | 132,433 us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments | 75,208 us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments | 61,848 us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
Property Operations segment |  |  |  |  |  |  |  |  |  |  |
Revenues: |  |  |  |  |  |  |  |  |  |  |
Community Base Rental Income |  |  |  |  |  |  |  |  | 426,886 els_CommunityBaseRentalIncome / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 409,801 els_CommunityBaseRentalIncome / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 394,606 els_CommunityBaseRentalIncome / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember
Resort base rental income |  |  |  |  |  |  |  |  | 163,968 els_ResortBaseRentalIncome / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 147,234 els_ResortBaseRentalIncome / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 134,327 els_ResortBaseRentalIncome / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember
Right-to-use annual payments |  |  |  |  |  |  |  |  | 44,860 els_RightToUseAnnualPayments / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 47,967 els_RightToUseAnnualPayments / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 47,662 els_RightToUseAnnualPayments / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember
Right-to-use contracts current period, gross |  |  |  |  |  |  |  |  | 13,892 els_RightToUseContractsCurrentPeriodGross / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 13,815 els_RightToUseContractsCurrentPeriodGross / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 14,025 els_RightToUseContractsCurrentPeriodGross / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember
Right-to-use contracts current period, deferred |  |  |  |  |  |  |  |  | (5,501)els_RightToUseContractsDeferredNetOfPriorPeriodAmortization / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | (5,694)els_RightToUseContractsDeferredNetOfPriorPeriodAmortization / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | (6,694)els_RightToUseContractsDeferredNetOfPriorPeriodAmortization / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember
Utility income and other |  |  |  |  |  |  |  |  | 70,209 els_UtilityAndOtherIncome / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 63,800 els_UtilityAndOtherIncome / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 62,470 els_UtilityAndOtherIncome / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember
Ancillary services revenues, net |  |  |  |  |  |  |  |  | 2,628 us-gaap_OtherSalesRevenueNet / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 3,069 us-gaap_OtherSalesRevenueNet / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 1,927 us-gaap_OtherSalesRevenueNet / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember
Expenses: |  |  |  |  |  |  |  |  |  |  |
Property operating and maintenance |  |  |  |  |  |  |  |  | 243,914 us-gaap_CostOfOtherPropertyOperatingExpense / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 229,897 us-gaap_CostOfOtherPropertyOperatingExpense / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 220,415 us-gaap_CostOfOtherPropertyOperatingExpense / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember
Real estate taxes |  |  |  |  |  |  |  |  | 48,714 us-gaap_RealEstateTaxExpense / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 48,279 us-gaap_RealEstateTaxExpense / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 45,590 us-gaap_RealEstateTaxExpense / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember
Sales and marketing, gross |  |  |  |  |  |  |  |  | 12,418 us-gaap_SellingAndMarketingExpense / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 13,509 us-gaap_SellingAndMarketingExpense / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 11,437 us-gaap_SellingAndMarketingExpense / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember
Sales and marketing deferred commissions, net |  |  |  |  |  |  |  |  | (2,617)els_SalesAndMarketingDeferredCommissionsNet / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | (2,410)els_SalesAndMarketingDeferredCommissionsNet / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | (3,155)els_SalesAndMarketingDeferredCommissionsNet / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember
Property management |  |  |  |  |  |  |  |  | 42,638 us-gaap_OwnedPropertyManagementCosts / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 40,193 us-gaap_OwnedPropertyManagementCosts / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 37,999 us-gaap_OwnedPropertyManagementCosts / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember
Total expenses |  |  |  |  |  |  |  |  | 345,067 us-gaap_CostsAndExpenses / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 329,468 us-gaap_CostsAndExpenses / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 312,286 us-gaap_CostsAndExpenses / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember
Total revenues |  |  |  |  |  |  |  |  | 716,942 us-gaap_Revenues / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 679,992 us-gaap_Revenues / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 648,323 us-gaap_Revenues / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest |  |  |  |  |  |  |  |  | 371,875 us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 350,524 us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember | 336,037 us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments / us-gaap_StatementBusinessSegmentsAxis = els_PropertyOperationsSegmentMember
Home Sales and Rentals Operations segment |  |  |  |  |  |  |  |  |  |  |
Revenues: |  |  |  |  |  |  |  |  |  |  |
Gross revenue from home sales |  |  |  |  |  |  |  |  | 28,418 us-gaap_SalesOfRealEstate / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | 17,871 us-gaap_SalesOfRealEstate / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | 8,230 us-gaap_SalesOfRealEstate / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember
Brokered resale revenues, net |  |  |  |  |  |  |  |  | 1,222 us-gaap_SalesRevenueServicesNet / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | 1,143 us-gaap_SalesRevenueServicesNet / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | 1,166 us-gaap_SalesRevenueServicesNet / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember
Expenses: |  |  |  |  |  |  |  |  |  |  |
Cost of home sales |  |  |  |  |  |  |  |  | 26,747 us-gaap_CostOfRealEstateSales / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | 17,296 us-gaap_CostOfRealEstateSales / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | 9,018 us-gaap_CostOfRealEstateSales / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember
Home selling expenses |  |  |  |  |  |  |  |  | 2,342 us-gaap_SellingExpense / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | 2,085 us-gaap_SellingExpense / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | 1,391 us-gaap_SellingExpense / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember
Rental home operating and maintenance |  |  |  |  |  |  |  |  | 7,441 els_RentalHomeOperatingAndMaintenanceExpenses / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | 7,474 els_RentalHomeOperatingAndMaintenanceExpenses / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | 6,369 els_RentalHomeOperatingAndMaintenanceExpenses / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember
Rental home income |  |  |  |  |  |  |  |  | 14,827 els_RentalHomeIncome / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | 14,267 els_RentalHomeIncome / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | 11,649 els_RentalHomeIncome / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember
Total expenses |  |  |  |  |  |  |  |  | 36,530 us-gaap_CostsAndExpenses / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | 26,855 us-gaap_CostsAndExpenses / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | 16,778 us-gaap_CostsAndExpenses / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember
Total revenues |  |  |  |  |  |  |  |  | 44,467 us-gaap_Revenues / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | 33,281 us-gaap_Revenues / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | 21,045 us-gaap_Revenues / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Extraordinary Items, Noncontrolling Interest |  |  |  |  |  |  |  |  | $ 7,937 us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | $ 6,426 us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember | $ 4,267 us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments / us-gaap_StatementBusinessSegmentsAxis = els_HomeSalesAndRentalsMember

X
- Definition The total amount of revenue recognized for the period from manufactured home community site operating leases. + References No definition available. + Details
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Namespace Prefix: | els_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Revenue earned during the period from renting out homes of the reporting entity. + References No definition available. + Details
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Namespace Prefix: | els_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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- Definition Rental home operating costs incurred during the reporting period and may include amounts paid to maintain the homes. + References No definition available. + Details
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Namespace Prefix: | els_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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- Definition The total amount of revenue recognized for the period from recreational vehicle sites. + References No definition available. + Details
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- Definition Annual payments, which are required to be made by members during the term of the contract. + References No definition available. + Details
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- Definition Upfront payments received from right to use contracts. The contracts give members the right to use certain properties on a continuous basis up to 21 days. + References No definition available. + Details
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- Definition Deferral of upfront payments, net of revenue recognized previously. + References No definition available. + Details
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- Definition Deferral of commission expenses associated with right to use contracts. + References No definition available. + Details
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- Definition Reimbursable tenant utility and other income. + References No definition available. + Details
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- Definition Other operating costs incurred during the reporting period and may include amounts paid to maintain the property. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
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- Definition Reflects for the period the total of the carrying amount of the commercial, industrial and residential land and buildings sold plus certain overhead and other costs incurred to place the real estate in saleable condition, capitalized interest costs in the properties sold, and inventory impairment losses recognized. This element would most likely be used by an entity whose principal activities involve real estate or which has significant real estate operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
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- Definition Total costs of sales and operating expenses for the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
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- Definition Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
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- Definition Revenues from the sale of other goods or rendering of other services, not elsewhere specified in the taxonomy; net of (reduced by) sales adjustments, returns, allowances, and discounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1(a),(d)) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Article 5 + Details
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- Definition The aggregate costs related to management of owned properties during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(d)) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
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- Definition A tax based on the assessed value of real estate by the local government. The tax is usually based on the value of property (including the land). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 720 -SubTopic 30 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6419918&loc=d3e35301-107843 + Details
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- Definition Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Article 5 + Details
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- Definition Revenue from the sale of commercial, industrial, or residential property during the period. This element is more likely than not relevant to an entity for which real estate operations are a principal activity. If real estate operations are not a principal activity, the reporting entity would likely use a gain (loss) on sale of property, plant, or equipment type element. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1(e)) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
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- Definition Aggregate revenue during the period from services rendered in the normal course of business, after deducting allowances and discounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1(d)) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Article 5 + Details
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