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Schedule III (Consolidated) - Real Estate and Accumulated Depreciation (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
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Schedule III, Real Estate |  |  |  |
Encumbrances | $ 459,221 |  |  |
Initial Cost to Company, Land & Improvements | 267,366 |  |  |
Initial Cost to Company, Buildings & Improvements | 690,773 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 178,953 |  |  |
Land & Land Improvements | 451,605 |  |  |
Buildings and Improvements | 685,487 |  |  |
Total | 1,137,092 | $ 1,092,229 | $ 777,279 | $ 627,613
Accumulated Depreciation and Amortization | 118,474 |  |  |
Aggregate cost of real estate owned for federal income tax purposes | $ 1,055,300 |  |  |
Land improvements | Minimum |  |  |  |
Schedule III, Real Estate |  |  |  |
Depreciation Life (in years) | 15 years |  |  |
Land improvements | Maximum |  |  |  |
Schedule III, Real Estate |  |  |  |
Depreciation Life (in years) | 20 years |  |  |
Buildings | Minimum |  |  |  |
Schedule III, Real Estate |  |  |  |
Depreciation Life (in years) | 20 years |  |  |
Buildings | Maximum |  |  |  |
Schedule III, Real Estate |  |  |  |
Depreciation Life (in years) | 40 years |  |  |
Building improvements | Minimum |  |  |  |
Schedule III, Real Estate |  |  |  |
Depreciation Life (in years) | 5 years |  |  |
Building improvements | Maximum |  |  |  |
Schedule III, Real Estate |  |  |  |
Depreciation Life (in years) | 25 years |  |  |
Leasehold Improvements | Minimum |  |  |  |
Schedule III, Real Estate |  |  |  |
Depreciation Life (in years) | 2 years |  |  |
Leasehold Improvements | Maximum |  |  |  |
Schedule III, Real Estate |  |  |  |
Depreciation Life (in years) | 25 years |  |  |
Residential development, Bay County, FL |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | $ 17 |  |  |
Initial Cost to Company, Land & Improvements | 2,626 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 68,998 |  |  |
Land & Land Improvements | 71,624 |  |  |
Total | 71,624 |  |  |
Residential development, Gulf County, FL |  |  |  |
Schedule III, Real Estate |  |  |  |
Initial Cost to Company, Land & Improvements | 4,000 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 28,411 |  |  |
Land & Land Improvements | 32,411 |  |  |
Total | 32,411 |  |  |
Residential development, Walton County, FL |  |  |  |
Schedule III, Real Estate |  |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 32,355 |  |  |
Land & Land Improvements | 32,355 |  |  |
Total | 32,355 |  |  |
Residential development, Franklin and Leon Counties, FL |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 1,114 |  |  |
Initial Cost to Company, Land & Improvements | 8,873 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | (4,145) |  |  |
Land & Land Improvements | 4,728 |  |  |
Total | 4,728 |  |  |
Residential operating property |  |  |  |
Schedule III, Real Estate |  |  |  |
Initial Cost to Company, Land & Improvements | 6,287 |  |  |
Initial Cost to Company, Buildings & Improvements | 12,110 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | (7,465) |  |  |
Land & Land Improvements | 6,329 |  |  |
Buildings and Improvements | 4,603 |  |  |
Total | 10,932 |  |  |
Accumulated Depreciation and Amortization | 2,636 |  |  |
Hospitality, WaterColor Hospitality |  |  |  |
Schedule III, Real Estate |  |  |  |
Initial Cost to Company, Land & Improvements | 1,137 |  |  |
Initial Cost to Company, Buildings & Improvements | 19,520 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 13,802 |  |  |
Land & Land Improvements | 4,399 |  |  |
Buildings and Improvements | 30,060 |  |  |
Total | 34,459 |  |  |
Accumulated Depreciation and Amortization | 13,530 |  |  |
Hospitality, The Pearl Hotel |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 35,520 |  |  |
Initial Cost to Company, Land & Improvements | 10,518 |  |  |
Initial Cost to Company, Buildings & Improvements | 38,742 |  |  |
Land & Land Improvements | 10,518 |  |  |
Buildings and Improvements | 38,742 |  |  |
Total | 49,260 |  |  |
Accumulated Depreciation and Amortization | 1,136 |  |  |
Hospitality, Pier Park Resort Hotel JV |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 51,888 |  |  |
Initial Cost to Company, Land & Improvements | 5,500 |  |  |
Initial Cost to Company, Buildings & Improvements | 57,803 |  |  |
Land & Land Improvements | 5,500 |  |  |
Buildings and Improvements | 57,803 |  |  |
Total | 63,303 |  |  |
Accumulated Depreciation and Amortization | 1,347 |  |  |
Hospitality, The Lodge 30A JV |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 14,655 |  |  |
Initial Cost to Company, Land & Improvements | 3,303 |  |  |
Initial Cost to Company, Buildings & Improvements | 12,339 |  |  |
Land & Land Improvements | 3,303 |  |  |
Buildings and Improvements | 12,339 |  |  |
Total | 15,642 |  |  |
Accumulated Depreciation and Amortization | 363 |  |  |
Hospitality, Hotel Indigo/Harrison's Kitchen & Bar |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 20,690 |  |  |
Initial Cost to Company, Land & Improvements | 2,426 |  |  |
Initial Cost to Company, Buildings & Improvements | 30,758 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 92 |  |  |
Land & Land Improvements | 2,518 |  |  |
Buildings and Improvements | 30,758 |  |  |
Total | 33,276 |  |  |
Accumulated Depreciation and Amortization | 633 |  |  |
Hospitality, Hilton Garden Inn Panama City Airport |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 13,010 |  |  |
Initial Cost to Company, Land & Improvements | 1,693 |  |  |
Initial Cost to Company, Buildings & Improvements | 17,101 |  |  |
Land & Land Improvements | 1,693 |  |  |
Buildings and Improvements | 17,101 |  |  |
Total | 18,794 |  |  |
Accumulated Depreciation and Amortization | 1,341 |  |  |
Hospitality, Homewood Suites by Hilton Panama City Beach |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 15,937 |  |  |
Initial Cost to Company, Land & Improvements | 1,953 |  |  |
Initial Cost to Company, Buildings & Improvements | 20,193 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 22 |  |  |
Land & Land Improvements | 1,975 |  |  |
Buildings and Improvements | 20,193 |  |  |
Total | 22,168 |  |  |
Accumulated Depreciation and Amortization | 1,151 |  |  |
Hospitality, Home2 Suites by Hilton Santa Rosa Beach |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 12,307 |  |  |
Initial Cost to Company, Land & Improvements | 2,304 |  |  |
Initial Cost to Company, Buildings & Improvements | 14,958 |  |  |
Land & Land Improvements | 2,304 |  |  |
Buildings and Improvements | 14,958 |  |  |
Total | 17,262 |  |  |
Accumulated Depreciation and Amortization | 285 |  |  |
Hospitality, Watersound Club - Camp Creek Inn, amenity and golf course |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 27,999 |  |  |
Initial Cost to Company, Land & Improvements | 34,475 |  |  |
Initial Cost to Company, Buildings & Improvements | 45,830 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 456 |  |  |
Land & Land Improvements | 34,931 |  |  |
Buildings and Improvements | 45,830 |  |  |
Total | 80,761 |  |  |
Accumulated Depreciation and Amortization | 9,036 |  |  |
Hospitality, Watersound Club, other |  |  |  |
Schedule III, Real Estate |  |  |  |
Initial Cost to Company, Land & Improvements | 20,906 |  |  |
Initial Cost to Company, Buildings & Improvements | 29,483 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | (92) |  |  |
Land & Land Improvements | 34,439 |  |  |
Buildings and Improvements | 15,858 |  |  |
Total | 50,297 |  |  |
Accumulated Depreciation and Amortization | 16,805 |  |  |
Hospitality, Marinas |  |  |  |
Schedule III, Real Estate |  |  |  |
Initial Cost to Company, Land & Improvements | 24,252 |  |  |
Initial Cost to Company, Buildings & Improvements | 10,623 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 202 |  |  |
Land & Land Improvements | 24,936 |  |  |
Buildings and Improvements | 10,141 |  |  |
Total | 35,077 |  |  |
Accumulated Depreciation and Amortization | 2,327 |  |  |
Hospitality, Other |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 3,331 |  |  |
Initial Cost to Company, Land & Improvements | 11,684 |  |  |
Initial Cost to Company, Buildings & Improvements | 12,983 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | (2,238) |  |  |
Land & Land Improvements | 9,904 |  |  |
Buildings and Improvements | 12,525 |  |  |
Total | 22,429 |  |  |
Accumulated Depreciation and Amortization | 3,928 |  |  |
Commercial Leasing properties, Pier Park North JV |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 41,485 |  |  |
Initial Cost to Company, Land & Improvements | 13,175 |  |  |
Initial Cost to Company, Buildings & Improvements | 35,243 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 4,064 |  |  |
Land & Land Improvements | 13,320 |  |  |
Buildings and Improvements | 39,162 |  |  |
Total | 52,482 |  |  |
Accumulated Depreciation and Amortization | 16,294 |  |  |
Commercial Leasing properties, VentureCrossings |  |  |  |
Schedule III, Real Estate |  |  |  |
Initial Cost to Company, Land & Improvements | 7,199 |  |  |
Initial Cost to Company, Buildings & Improvements | 29,823 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | (1,790) |  |  |
Land & Land Improvements | 5,717 |  |  |
Buildings and Improvements | 29,515 |  |  |
Total | 35,232 |  |  |
Accumulated Depreciation and Amortization | 8,931 |  |  |
Commercial Leasing properties, US FSU/TMH Medical Campus |  |  |  |
Schedule III, Real Estate |  |  |  |
Initial Cost to Company, Land & Improvements | 1,724 |  |  |
Initial Cost to Company, Buildings & Improvements | 22,970 |  |  |
Land & Land Improvements | 1,724 |  |  |
Buildings and Improvements | 22,970 |  |  |
Total | 24,694 |  |  |
Commercial Leasing properties, Watersound Origins Crossings JV. |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 52,546 |  |  |
Initial Cost to Company, Land & Improvements | 6,853 |  |  |
Initial Cost to Company, Buildings & Improvements | 33,912 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 12 |  |  |
Land & Land Improvements | 6,859 |  |  |
Buildings and Improvements | 33,918 |  |  |
Total | 40,777 |  |  |
Accumulated Depreciation and Amortization | 3,149 |  |  |
Commercial Leasing properties, Pier Park Crossings JV |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 34,675 |  |  |
Initial Cost to Company, Land & Improvements | 8,456 |  |  |
Initial Cost to Company, Buildings & Improvements | 28,663 |  |  |
Land & Land Improvements | 8,456 |  |  |
Buildings and Improvements | 28,663 |  |  |
Total | 37,119 |  |  |
Accumulated Depreciation and Amortization | 4,807 |  |  |
Commercial Leasing properties, Pier Park Crossings Phase II JV |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 22,215 |  |  |
Initial Cost to Company, Land & Improvements | 3,567 |  |  |
Initial Cost to Company, Buildings & Improvements | 15,587 |  |  |
Land & Land Improvements | 3,567 |  |  |
Buildings and Improvements | 15,587 |  |  |
Total | 19,154 |  |  |
Accumulated Depreciation and Amortization | 1,725 |  |  |
Commercial Leasing properties, Mexico Beach Crossings |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 42,405 |  |  |
Initial Cost to Company, Land & Improvements | 10,929 |  |  |
Initial Cost to Company, Buildings & Improvements | 33,787 |  |  |
Land & Land Improvements | 10,928 |  |  |
Buildings and Improvements | 33,788 |  |  |
Total | 44,716 |  |  |
Accumulated Depreciation and Amortization | 452 |  |  |
Commercial Leasing properties, North Bay Landing |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 26,750 |  |  |
Initial Cost to Company, Land & Improvements | 3,502 |  |  |
Initial Cost to Company, Buildings & Improvements | 34,383 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 19 |  |  |
Land & Land Improvements | 3,521 |  |  |
Buildings and Improvements | 34,383 |  |  |
Total | 37,904 |  |  |
Accumulated Depreciation and Amortization | 1,123 |  |  |
Commercial Leasing properties, Origins Crossings Townhomes |  |  |  |
Schedule III, Real Estate |  |  |  |
Initial Cost to Company, Land & Improvements | 2,944 |  |  |
Initial Cost to Company, Buildings & Improvements | 18,352 |  |  |
Land & Land Improvements | 2,944 |  |  |
Buildings and Improvements | 18,352 |  |  |
Total | 21,296 |  |  |
Accumulated Depreciation and Amortization | 959 |  |  |
Commercial Leasing properties, Watercrest JV |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 20,074 |  |  |
Initial Cost to Company, Land & Improvements | 3,074 |  |  |
Initial Cost to Company, Buildings & Improvements | 18,475 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 11 |  |  |
Land & Land Improvements | 3,085 |  |  |
Buildings and Improvements | 18,475 |  |  |
Total | 21,560 |  |  |
Accumulated Depreciation and Amortization | 1,778 |  |  |
Commercial Leasing properties, Self-Storage |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 4,666 |  |  |
Initial Cost to Company, Land & Improvements | 1,003 |  |  |
Initial Cost to Company, Buildings & Improvements | 6,180 |  |  |
Land & Land Improvements | 1,303 |  |  |
Buildings and Improvements | 5,880 |  |  |
Total | 7,183 |  |  |
Accumulated Depreciation and Amortization | 439 |  |  |
Commercial Leasing properties, Beckrich Office Park |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 5,014 |  |  |
Initial Cost to Company, Land & Improvements | 2,200 |  |  |
Initial Cost to Company, Buildings & Improvements | 13,298 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 360 |  |  |
Land & Land Improvements | 2,223 |  |  |
Buildings and Improvements | 13,635 |  |  |
Total | 15,858 |  |  |
Accumulated Depreciation and Amortization | 1,994 |  |  |
Commercial Leasing properties, Watersound Town Center |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 10,531 |  |  |
Initial Cost to Company, Land & Improvements | 12,827 |  |  |
Initial Cost to Company, Buildings & Improvements | 46,433 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 16 |  |  |
Land & Land Improvements | 12,843 |  |  |
Buildings and Improvements | 46,433 |  |  |
Total | 59,276 |  |  |
Accumulated Depreciation and Amortization | 2,182 |  |  |
Watersound West Bay, WindMark Commercial Leasing properties, Beach, WaterColor And WaterSound Gatehouse Town Centers |  |  |  |
Schedule III, Real Estate |  |  |  |
Initial Cost to Company, Land & Improvements | 5,505 |  |  |
Initial Cost to Company, Buildings & Improvements | 12,655 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 2,571 |  |  |
Land & Land Improvements | 5,513 |  |  |
Buildings and Improvements | 15,218 |  |  |
Total | 20,731 |  |  |
Accumulated Depreciation and Amortization | 12,139 |  |  |
Commercial Leasing properties, Other leasing |  |  |  |
Schedule III, Real Estate |  |  |  |
Encumbrances | 2,392 |  |  |
Initial Cost to Company, Land & Improvements | 4,575 |  |  |
Initial Cost to Company, Buildings & Improvements | 16,795 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 449 |  |  |
Land & Land Improvements | 4,996 |  |  |
Buildings and Improvements | 16,823 |  |  |
Total | 21,819 |  |  |
Accumulated Depreciation and Amortization | 5,740 |  |  |
Commercial developments |  |  |  |
Schedule III, Real Estate |  |  |  |
Initial Cost to Company, Land & Improvements | 31,247 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 23,873 |  |  |
Land & Land Improvements | 55,120 |  |  |
Total | 55,120 |  |  |
Accumulated Depreciation and Amortization | 35 |  |  |
Timberlands and other unimproved land |  |  |  |
Schedule III, Real Estate |  |  |  |
Initial Cost to Company, Land & Improvements | 6,649 |  |  |
Initial Cost to Company, Buildings & Improvements | 1,774 |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 16,046 |  |  |
Land & Land Improvements | 22,695 |  |  |
Buildings and Improvements | 1,774 |  |  |
Total | 24,469 |  |  |
Accumulated Depreciation and Amortization | 2,209 |  |  |
Mitigation banks and other |  |  |  |
Schedule III, Real Estate |  |  |  |
Costs Capitalized Subsequent to Acquisition or Construction | 2,924 |  |  |
Land & Land Improvements | 2,924 |  |  |
Total | $ 2,924 |  |  |

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- Definition SEC Schedule III, Real Estate and Accumulated Depreciation, Costs Capitalized Subsequent to Acquisition, Improvements, or (Reduction) due to Disposal or Sale of Real Estate. Includes cumulative impairments. + References No definition available. + Details
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- Definition Amount of lien or mortgage outstanding on real estate investment properties for entities with a substantial portion of business acquiring and holding investment real estate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 28 -Paragraph Column B -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 970 -SubTopic 360 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28(Column B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479438/970-360-S99-1 + Details
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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 28 -Paragraph Column B -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 28 -Paragraph Column C -Publisher SEC Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 28 -Paragraph Column D -Publisher SEC Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 28 -Paragraph Column E -Publisher SEC Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 28 -Paragraph Column F -Publisher SEC Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 28 -Paragraph Column G -Publisher SEC Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 28 -Paragraph Column H -Publisher SEC Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 28 -Paragraph Column I -Publisher SEC Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 28 -Footnote 2 -Publisher SEC Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 970 -SubTopic 360 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28(Column F)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479438/970-360-S99-1 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 970 -SubTopic 360 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28(Column E)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479438/970-360-S99-1 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 970 -SubTopic 360 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28(Column D)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479438/970-360-S99-1 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 970 -SubTopic 360 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28(Column C)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479438/970-360-S99-1 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 970 -SubTopic 360 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28(Column I)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479438/970-360-S99-1 Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 970 -SubTopic 360 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28(Column B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479438/970-360-S99-1 Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 970 -SubTopic 360 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28(Column G)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479438/970-360-S99-1 Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 970 -SubTopic 360 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28(Column H)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479438/970-360-S99-1 Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 970 -SubTopic 360 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28(Footnote 2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479438/970-360-S99-1 + Details
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- Definition Cost basis of real estate investments for federal income tax purposes for entities with a substantial portion of business acquiring and holding investment real estate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 28 -Footnote 6 -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 970 -SubTopic 360 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28(Footnote 6)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479438/970-360-S99-1 + Details
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- Definition Amount before accumulated depreciation of buildings and improvements for entities with a substantial portion of business acquiring and holding investment real estate. Excludes real estate not held as an investment or interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 970 -SubTopic 360 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28(Column E)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479438/970-360-S99-1 + Details
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