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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $) | 12 Months Ended |  |
--- | --- | --- | ---
Apr. 30, 2014 Redemption Property | Apr. 30, 2013 Property | Apr. 30, 2012 Unit Property | Oct. 31, 2012 Property | Apr. 30, 2011
BASIS OF PRESENTATION [Abstract] |  |  |  |  |  |  |  |  |
Interest in operating partnership (in hundredths) | 83.80% |  | 82.40% |  |  |  |  |  |
Percentage of general interest partnership (in hundredths) | 100.00% |  |  |  |  |  |  |  |
Redemption basis | 1:1 |  |  |  |  |  |  |  |
Redemptions by limited partner, maximum | 2 |  |  |  |  |  |  |  |
Number of units to redeem, minimum (in units) | 1,000 |  |  |  |  |  |  |  |
Period to hold the beneficial interest, minimum | 1 year |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Number of year after date of acquisition related to adjustment of real estate preliminary allocations of purchase price | 1 year |  |  |  |  |  |  |  |
Impairment of retail property | $ 44,426,000 |  | $ 305,000 |  | $ 428,000 |  |  |  |
Number of impaired properties | 15 |  | 1 |  | 2 |  |  |  |
Goodwill impairment | 0 |  | 0 |  | 7,000 |  |  |  |
Number of real estate properties classified as held for sale | 1 |  | 0 |  |  |  |  |  |
IDENTIFIED INTANGIBLE ASSETS AND LIABILITIES AND GOODWILL [Abstract] |  |  |  |  |  |  |  |  |
New intangible assets | 900,000 |  | 1,600,000 |  |  |  |  |  |
Addition to intangible liabilities | 0 |  | 0 |  |  |  |  |  |
Weighted average lives of intangible assets and intangible liabilities | 0 years 8 months 12 days |  | 0 years 6 months |  |  |  |  |  |
Goodwill book value | 1,100,000 |  | 1,106,000 | [1] |  |  |  |  |
Recognized impairment goodwill | 0 |  | 0 |  | 7,000 |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |  |  |  |  |
Goodwill derecognized | 7,000 |  | 14,000 |  | 0 |  |  |  |
PROPERTY AND EQUIPMENT [Abstract] |  |  |  |  |  |  |  |  |
Property and equipment cost | 3,700,000 |  | 2,900,000 |  |  |  |  |  |
Accumulated depreciation | 2,041,000 |  | 1,673,000 |  |  |  |  |  |
Compensating Balances [Line Items] |  |  |  |  |  |  |  |  |
Compensating balance | 7,900,000 |  |  |  |  |  |  |  |
Certificates of deposit | 329,000 |  |  |  |  |  |  |  |
Decrease in lender holdbacks | 3,780,000 |  | 1,891,000 |  | 5,681,000 |  |  |  |
Increase in lender holdbacks for improvements | 11,045,000 |  | 2,466,000 |  | 1,730,000 |  |  |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |  |  |  |  |  |
Balance at beginning of year | 563,000 |  |  |  |  |  |  |  |
Balance at close of year | 248,000 |  | 563,000 |  |  |  |  |  |
INCOME TAXES [Abstract] |  |  |  |  |  |  |  |  |
Minimum dividend distribution percentage (in hundredths) | 90.00% |  |  |  |  |  |  |  |
Dividend distribution percentage (in hundredths) | 90.00% |  | 90.00% |  | 90.00% |  |  |  |
Distribution of federal income tax (in hundredths) |  |  | 28.41% |  | 23.17% |  |  |  |
Distribution of capital gain (in hundredths) |  |  | 3.09% |  | 2.41% |  |  |  |
Distribution made as return of capital (in hundredths) |  |  | 68.50% |  | 74.42% |  |  |  |
Unusual or Infrequent Item [Line Items] |  |  |  |  |  |  |  |  |
Number of 32-unit buildings |  |  |  |  | 2 |  |  |  |
Number of units in building |  |  |  |  | 32 |  |  |  |
Number of buildings destroyed |  |  |  |  | 2 |  | 1 |  |
Total gain on involuntary conversion | 2,480,000 |  | 5,084,000 |  | 274,000 |  |  |  |
Insurance proceeds received for reimbursement for business interruption (loss of rents) | 409,000 |  | 666,000 |  |  |  |  |  |
Involuntary Conversion Of Assets Line Item | 7,100,000 |  |  |  |  |  |  |  |
Consolidated Balance Sheet [Abstract] |  |  |  |  |  |  |  |  |
Redeemable noncontrolling interests consolidated real estate entities | 6,203,000 |  | 5,937,000 | [1] |  |  |  |  |
Noncontrolling interests consolidated real estate entities | 22,638,000 |  | 20,118,000 | [1] |  |  |  |  |
Balance April 30, 2013 | 720,546,000 | [1] | 755,444,000 | [1] | 565,263,000 | [1] |  | 544,290,000 | [1]
Consolidated Statement of Equity [Abstract] |  |  |  |  |  |  |  |  |
Net income attributable to Investors Real Estate Trust and nonredeemable noncontrolling interests | (17,207,000) | [1] | 29,967,000 | [1] | 9,694,000 | [1] |  |  |
Contributions from nonredeemable noncontrolling interests consolidated real estate entities | 3,895,000 | [1] | 6,483,000 | [1] |  |  |  |  |
Balance April 30, 2013 | 720,546,000 | [1] | 755,444,000 | [1] | 565,263,000 | [1] |  | 544,290,000 | [1]
NONCONTROLLING INTERESTS [Member] |  |  |  |  |  |  |  |  |
Consolidated Balance Sheet [Abstract] |  |  |  |  |  |  |  |  |
Balance April 30, 2013 | 128,362,000 | [1] | 142,657,000 | [1] | 132,274,000 | [1] |  | 132,600,000 | [1]
Consolidated Statement of Equity [Abstract] |  |  |  |  |  |  |  |  |
Net income attributable to Investors Real Estate Trust and nonredeemable noncontrolling interests | (4,033,000) | [1] | 4,437,000 | [1] | 1,482,000 | [1] |  |  |
Contributions from nonredeemable noncontrolling interests consolidated real estate entities | 3,895,000 | [1] | 6,483,000 | [1] |  |  |  |  |
Balance April 30, 2013 | 128,362,000 | [1] | 142,657,000 | [1] | 132,274,000 | [1] |  | 132,600,000 | [1]
Scenario, Previously Reported [Member] |  |  |  |  |  |  |  |  |
Consolidated Balance Sheet [Abstract] |  |  |  |  |  |  |  |  |
Redeemable noncontrolling interests consolidated real estate entities |  |  | 0 |  |  |  |  |  |
Noncontrolling interests consolidated real estate entities |  |  | 26,055,000 |  |  |  |  |  |
Balance April 30, 2013 |  |  | 761,381,000 |  |  |  |  |  |
Consolidated Statement of Equity [Abstract] |  |  |  |  |  |  |  |  |
Net income attributable to Investors Real Estate Trust and nonredeemable noncontrolling interests |  |  | 29,972,000 |  |  |  |  |  |
Contributions from nonredeemable noncontrolling interests consolidated real estate entities |  |  | 12,415,000 |  |  |  |  |  |
Balance April 30, 2013 |  |  | 761,381,000 |  |  |  |  |  |
Scenario, Previously Reported [Member] | NONCONTROLLING INTERESTS [Member] |  |  |  |  |  |  |  |  |
Consolidated Balance Sheet [Abstract] |  |  |  |  |  |  |  |  |
Balance April 30, 2013 |  |  | 148,594,000 |  |  |  |  |  |
Consolidated Statement of Equity [Abstract] |  |  |  |  |  |  |  |  |
Net income attributable to Investors Real Estate Trust and nonredeemable noncontrolling interests |  |  | 4,442,000 |  |  |  |  |  |
Contributions from nonredeemable noncontrolling interests consolidated real estate entities |  |  | 12,415,000 |  |  |  |  |  |
Balance April 30, 2013 |  |  | 148,594,000 |  |  |  |  |  |
Restatement Adjustment [Member] |  |  |  |  |  |  |  |  |
Consolidated Balance Sheet [Abstract] |  |  |  |  |  |  |  |  |
Redeemable noncontrolling interests consolidated real estate entities |  |  | 5,937,000 |  |  |  |  |  |
Noncontrolling interests consolidated real estate entities |  |  | (5,937,000) |  |  |  |  |  |
Balance April 30, 2013 |  |  | (5,937,000) |  |  |  |  |  |
Consolidated Statement of Equity [Abstract] |  |  |  |  |  |  |  |  |
Net income attributable to Investors Real Estate Trust and nonredeemable noncontrolling interests |  |  | (5,000) |  |  |  |  |  |
Contributions from nonredeemable noncontrolling interests consolidated real estate entities |  |  | (5,932,000) |  |  |  |  |  |
Balance April 30, 2013 |  |  | (5,937,000) |  |  |  |  |  |
Restatement Adjustment [Member] | NONCONTROLLING INTERESTS [Member] |  |  |  |  |  |  |  |  |
Consolidated Balance Sheet [Abstract] |  |  |  |  |  |  |  |  |
Balance April 30, 2013 |  |  | (5,937,000) |  |  |  |  |  |
Consolidated Statement of Equity [Abstract] |  |  |  |  |  |  |  |  |
Net income attributable to Investors Real Estate Trust and nonredeemable noncontrolling interests |  |  | (5,000) |  |  |  |  |  |
Contributions from nonredeemable noncontrolling interests consolidated real estate entities |  |  | (5,932,000) |  |  |  |  |  |
Balance April 30, 2013 |  |  | (5,937,000) |  |  |  |  |  |
Flood [Member] |  |  |  |  |  |  |  |  |
Unusual or Infrequent Item [Line Items] |  |  |  |  |  |  |  |  |
Total gain on involuntary conversion | 0 |  | 2,821,000 |  | 274,000 |  |  |  |
Proceeds from final settlement | 8,500,000 |  |  |  |  |  |  |  |
2012 Fire [Member] |  |  |  |  |  |  |  |  |
Unusual or Infrequent Item [Line Items] |  |  |  |  |  |  |  |  |
Total gain on involuntary conversion | 2,480,000 |  | 2,263,000 |  | 0 |  |  |  |
Proceeds from final settlement | 5,100,000 |  |  |  |  |  |  |  |
2013 Fire [Member] |  |  |  |  |  |  |  |  |
Unusual or Infrequent Item [Line Items] |  |  |  |  |  |  |  |  |
Insurance proceeds received for flood clean up costs and redevelopment | 1,000,000 |  |  |  |  |  |  |  |
Number of 15-unit buildings | 1 |  |  |  |  |  |  |  |
Number of 57-unit buildings | 1 |  |  |  |  |  |  |  |
Lost net operating income | 882,000 |  |  |  |  |  |  |  |
Allowance for Doubtful Accounts [Member] |  |  |  |  |  |  |  |  |
Accounts, Notes, Loans and Financing Receivable [Line Items] |  |  |  |  |  |  |  |  |
Balance at beginning of year | 1,393,000 |  | 1,363,000 |  | 1,316,000 |  |  |  |
Provision | 434,000 |  | 665,000 |  | 298,000 |  |  |  |
Write-off | (783,000) |  | (635,000) |  | (251,000) |  |  |  |
Balance at close of year | 1,044,000 |  | 1,393,000 |  | 1,363,000 |  |  |  |
Dacotah Bank, Minot, North Dakota [Member] |  |  |  |  |  |  |  |  |
Compensating Balances [Line Items] |  |  |  |  |  |  |  |  |
Compensating balance | 350,000 |  |  |  |  |  |  |  |
Remaining terms of certificates of deposit | 2 years |  |  |  |  |  |  |  |
United Community Bank, Minot, North Dakota [Member] |  |  |  |  |  |  |  |  |
Compensating Balances [Line Items] |  |  |  |  |  |  |  |  |
Compensating balance | 275,000 |  |  |  |  |  |  |  |
Remaining terms of certificates of deposit | 6 months |  |  |  |  |  |  |  |
First International Bank, Watford City, North Dakota [Member] |  |  |  |  |  |  |  |  |
Compensating Balances [Line Items] |  |  |  |  |  |  |  |  |
Compensating balance | 6,100,000 |  |  |  |  |  |  |  |
Peoples State Bank of Velva, North Dakota [Member] |  |  |  |  |  |  |  |  |
Compensating Balances [Line Items] |  |  |  |  |  |  |  |  |
Compensating balance | 225,000 |  |  |  |  |  |  |  |
Associated Bank, Green Bay, Wisconsin [Member] |  |  |  |  |  |  |  |  |
Compensating Balances [Line Items] |  |  |  |  |  |  |  |  |
Compensating balance | 600,000 |  |  |  |  |  |  |  |
American National Bank, Omaha, Nebraska [Member] |  |  |  |  |  |  |  |  |
Compensating Balances [Line Items] |  |  |  |  |  |  |  |  |
Compensating balance | 400,000 |  |  |  |  |  |  |  |
Buildings and Improvements [Member] | Minimum [Member] |  |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Estimated useful life of assets (in years) | 20 years |  |  |  |  |  |  |  |
Buildings and Improvements [Member] | Maximum [Member] |  |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Estimated useful life of assets (in years) | 40 years |  |  |  |  |  |  |  |
Furniture, Fixtures and Equipment [Member] | Minimum [Member] |  |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Estimated useful life of assets (in years) | 5 years |  |  |  |  |  |  |  |
Furniture, Fixtures and Equipment [Member] | Maximum [Member] |  |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Estimated useful life of assets (in years) | 12 years |  |  |  |  |  |  |  |
Renovations and Improvements [Member] | Minimum [Member] |  |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Estimated useful life of assets (in years) | 5 years |  |  |  |  |  |  |  |
Renovations and Improvements [Member] | Maximum [Member] |  |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Estimated useful life of assets (in years) | 10 years |  |  |  |  |  |  |  |
Grand Chute, Wisconsin [Member] |  |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Impairment of retail property |  |  |  |  | 293,000 |  |  |  |
Number of impaired properties |  |  |  |  | 8 |  |  |  |
Discontinued Operations [Member] |  |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Impairment of real estate investments | 1,860,000 |  | 305,000 |  | 428,000 |  |  |  |
Multi Family Residential [Member] |  |  |  |  |  |  |  |  |
RECLASSIFICATIONS [Abstract] |  |  |  |  |  |  |  |  |
Number of real estate properties classified as discontinued operations | 2 |  | 3 |  |  |  |  |  |
Commercial Healthcare [Member] |  |  |  |  |  |  |  |  |
RECLASSIFICATIONS [Abstract] |  |  |  |  |  |  |  |  |
Number of real estate properties classified as discontinued operations |  |  | 1 |  |  |  |  |  |
Commercial Industrial [Member] |  |  |  |  |  |  |  |  |
RECLASSIFICATIONS [Abstract] |  |  |  |  |  |  |  |  |
Number of real estate properties classified as discontinued operations | 12 |  |  |  |  |  |  |  |
Commercial Industrial [Member] | Roseville, Minnesota [Member] |  |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Impairment of retail property | 4,800,000 |  |  |  |  |  |  |  |
Number of impaired properties | 1 |  |  |  |  |  |  |  |
Commercial Industrial [Member] | St. Louis Park, Minnesota [Member] |  |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Impairment of retail property | 864,000 |  |  |  |  |  |  |  |
Number of impaired properties | 1 |  |  |  |  |  |  |  |
Commercial Office [Member] |  |  |  |  |  |  |  |  |
RECLASSIFICATIONS [Abstract] |  |  |  |  |  |  |  |  |
Number of real estate properties classified as discontinued operations | 3 |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Number of real estate properties classified as held for sale | 1 |  |  |  |  |  |  |  |
Commercial Office [Member] | Anoka, Minnesota [Member] |  |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Impairment of retail property | 265,000 |  |  |  |  |  |  |  |
Number of impaired properties | 1 |  |  |  |  |  |  |  |
Commercial Office [Member] | Bloomington, Minnesota [Member] |  |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Impairment of retail property | 329,000 |  |  |  |  |  |  |  |
Number of impaired properties | 1 |  |  |  |  |  |  |  |
Commercial Office [Member] | Clive, Iowa [Member] |  |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Impairment of retail property | 402,000 |  |  |  |  |  |  |  |
Number of impaired properties | 1 |  |  |  |  |  |  |  |
Commercial Office [Member] | Edina, Minnesota [Member] |  |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Impairment of retail property | 835,000 |  |  |  |  |  |  |  |
Number of impaired properties | 1 |  |  |  |  |  |  |  |
Commercial Office [Member] | Golden Valley, Minnesota [Member] |  |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Impairment of retail property | 2,100,000 |  |  |  |  |  |  |  |
Number of impaired properties | 1 |  |  |  |  |  |  |  |
Commercial Office [Member] | Various states [Member] |  |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Impairment of retail property | 34,900,000 |  |  |  |  |  |  |  |
Number of impaired properties | 8 |  |  |  |  |  |  |  |
Retail Property [Member] |  |  |  |  |  |  |  |  |
RECLASSIFICATIONS [Abstract] |  |  |  |  |  |  |  |  |
Number of real estate properties classified as discontinued operations | 3 |  | 1 |  |  |  |  |  |
Retail Property [Member] | Kentwood, Michigan [Member] |  |  |  |  |  |  |  |  |
REAL ESTATE INVESTMENTS [Abstract] |  |  |  |  |  |  |  |  |
Impairment of retail property |  |  | $ 128,000 |  |  |  |  |  |
Number of impaired properties |  |  | 1 |  |  |  |  |  |
Condominium Unit [Member] |  |  |  |  |  |  |  |  |
RECLASSIFICATIONS [Abstract] |  |  |  |  |  |  |  |  |
Number of real estate properties classified as discontinued operations |  |  | 4 |  |  |  |  |  |
[1] | (as revised)

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- Definition The minimum number of units required for a limited partner to exercise the redemption, unless such limited partner holds less than this minimum, in which case the minimum number of units is equal to the number of units held by such limited partner. + References No definition available. + Details
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- Definition The number of year after the date of acquisition related to adjustment of real estate preliminary allocations of the purchase price. + References No definition available. + Details
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- Definition The remaining terms of certificates of deposit during the period. + References No definition available. + Details
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- Definition For an unclassified balance sheet, a valuation allowance for receivables due a company that are expected to be uncollectible. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 4 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=35738203&loc=d3e5074-111524 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition A savings certificate entitling the Entity (that is, bearer) to receive interest at an established maturity date, based upon a fixed interest rate. A certificate of deposit may be issued in any denomination. Certificates of deposit are generally issued by commercial banks and, therefore, insured by the FDIC (up to the prescribed limit). Certificates of deposit generally restrict holders from withdrawing funds on demand without the incurrence of penalties. Generally, only certificates of deposit with original maturities of three months or less qualify as cash equivalents. Original maturity means original maturity to the entity holding the investment. As a related example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Amount of increase in assets, excluding financial assets, lacking physical substance with a definite life, resulting from a business combination. + References No definition available. + Details
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- Definition The net amount (to the extent disclosed within this portion of the income statement) by which an insurance settlement exceeds incremental costs incurred from the event causing an interruption of business, plus the insurance award for earnings lost from the event, such as a natural catastrophe, explosion or fire. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6365675&loc=d3e16285-107787 + Details
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- Definition The charge against earnings in the period to reduce the carrying amount of real property to fair value. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230 + Details
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- Definition Carrying amount of the equity interests owned by noncontrolling partners in an operating partnership included in the entity's consolidated financial statements. + References No definition available. + Details
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- Definition Amount of increase in noncontrolling interest from subsidiary issuance of equity interests to noncontrolling interest holders. + References No definition available. + Details
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- Definition The cash inflow from the amounts received by the insured under the terms of an insurance contract settlement. This element pertains only to insurance proceeds related to operating activities. It excludes insurance settlements classified as investing cash flows, for example, insurance settlements related to fixed assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 16 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3337-108585 + Details
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- Definition Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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