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Schedule III - Real Estate and Accumulated Depreciation (Detail) - USD ($) | 12 Months Ended |  |  |
--- | --- | --- | --- | ---
Dec. 31, 2015 | Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Encumbrances | $ 142,733,157 |  |  |
Initial Cost, Land and Land Improvements | 191,368,602 |  |  |
Initial Cost, Buildings & Improvements | 27,161,179 |  |  |
Initial Cost, Horticulture | 1,490,695 |  |  |
Subsequent Capitalized Additions, Land improvements | 651,780 |  |  |
Subsequent Capitalized Additions, Building & Improvements | 7,745,581 |  |  |
Total Cost, Land and Land Improvements | 192,020,381 |  |  |
Total Cost, Buildings & Improvements | 34,906,761 |  |  |
Total Cost, Horticulture | 1,490,695 | $ 1,559,340 |  |
Total Cost | 228,417,837 | 148,371,478 | $ 78,478,053 | $ 39,678,968
Accumulated Depreciation | $ (6,634,412) | $ (4,431,290) | $ (3,166,870) | $ (2,535,084)
Santa Cruz County, California [Member] | Land and Land Improvements [Member] | Date Acquired 6/16/1997 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Jun. 16, 1997 |  |  |
Encumbrances | $ 4,677,258 |  |  |
Initial Cost, Land and Land Improvements | 4,350,000 |  |  |
Subsequent Capitalized Additions, Building & Improvements | 579,307 |  |  |
Total Cost, Land and Land Improvements | 4,350,000 |  |  |
Total Cost, Buildings & Improvements | 579,307 |  |  |
Total Cost | 4,929,307 |  |  |
Accumulated Depreciation | $ (143,285) |  |  |
Santa Cruz County, California [Member] | Land and Land Improvements [Member] | Date Acquired 1/3/2011 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Jan. 03, 2011 |  |  |
Encumbrances | $ 4,556,294 |  |  |
Initial Cost, Land and Land Improvements | 8,328,475 |  |  |
Subsequent Capitalized Additions, Land improvements | 468,456 |  |  |
Subsequent Capitalized Additions, Building & Improvements | 527,341 |  |  |
Total Cost, Land and Land Improvements | 8,796,931 |  |  |
Total Cost, Buildings & Improvements | 527,341 |  |  |
Total Cost | 9,324,272 |  |  |
Accumulated Depreciation | $ (24,854) |  |  |
Santa Cruz County, California [Member] | Land, Buildings and Improvements [Member] | Date Acquired 6/13/2014 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Jun. 13, 2014 |  |  |
Encumbrances | $ 3,171,933 |  |  |
Initial Cost, Land and Land Improvements | 5,576,138 |  |  |
Initial Cost, Buildings & Improvements | 206,636 |  |  |
Total Cost, Land and Land Improvements | 5,576,138 |  |  |
Total Cost, Buildings & Improvements | 206,636 |  |  |
Total Cost | 5,782,774 |  |  |
Accumulated Depreciation | $ (80,384) |  |  |
Santa Cruz County, California [Member] | Land & Buildings [Member] | Date Acquired 7/7/2011 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Jul. 07, 2011 |  |  |
Encumbrances | $ 1,509,625 |  |  |
Initial Cost, Land and Land Improvements | 2,314,113 |  |  |
Initial Cost, Buildings & Improvements | 414,075 |  |  |
Total Cost, Land and Land Improvements | 2,314,113 |  |  |
Total Cost, Buildings & Improvements | 414,075 |  |  |
Total Cost | 2,728,188 |  |  |
Accumulated Depreciation | $ (50,360) |  |  |
Ventura County, California [Member] | Land and Land Improvements [Member] | Date Acquired 11/4/2014 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Nov. 04, 2014 |  |  |
Encumbrances | $ 3,675,000 |  |  |
Initial Cost, Land and Land Improvements | 5,859,721 |  |  |
Initial Cost, Buildings & Improvements | 91,848 |  |  |
Subsequent Capitalized Additions, Building & Improvements | 2,210 |  |  |
Total Cost, Land and Land Improvements | 5,859,721 |  |  |
Total Cost, Buildings & Improvements | 94,058 |  |  |
Total Cost | 5,953,779 |  |  |
Accumulated Depreciation | $ (10,899) |  |  |
Ventura County, California [Member] | Land, Buildings and Improvements [Member] | Date Acquired 9/15/1998 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Sep. 15, 1998 |  |  |
Encumbrances | $ 23,796,549 |  |  |
Initial Cost, Land and Land Improvements | 9,895,497 |  |  |
Initial Cost, Buildings & Improvements | 5,255,736 |  |  |
Subsequent Capitalized Additions, Building & Improvements | 230,280 |  |  |
Total Cost, Land and Land Improvements | 9,895,497 |  |  |
Total Cost, Buildings & Improvements | 5,486,016 |  |  |
Total Cost | 15,381,513 |  |  |
Accumulated Depreciation | $ (3,184,106) |  |  |
Ventura County, California [Member] | Land, Buildings and Improvements [Member] | Date Acquired 7/23/2014 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Jul. 23, 2014 |  |  |
Encumbrances | $ 3,704,173 |  |  |
Initial Cost, Land and Land Improvements | 6,219,293 |  |  |
Initial Cost, Buildings & Improvements | 504,673 |  |  |
Total Cost, Land and Land Improvements | 6,219,293 |  |  |
Total Cost, Buildings & Improvements | 504,673 |  |  |
Total Cost | 6,723,966 |  |  |
Accumulated Depreciation | $ (43,254) |  |  |
Ventura County, California [Member] | Land, Buildings and Improvements [Member] | Date Acquired 10/29/2014 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Oct. 29, 2014 |  |  |
Encumbrances | $ 13,440,396 |  |  |
Initial Cost, Land and Land Improvements | 23,672,902 |  |  |
Initial Cost, Buildings & Improvements | 350,454 |  |  |
Total Cost, Land and Land Improvements | 23,672,902 |  |  |
Total Cost, Buildings & Improvements | 350,454 |  |  |
Total Cost | 24,023,356 |  |  |
Accumulated Depreciation | $ (40,886) |  |  |
Ventura County, California [Member] | Land, Buildings, Improvements and Horticulture [Member] | Acquired Date 12/16/2013 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Dec. 16, 2013 |  |  |
Encumbrances | $ 1,612,848 |  |  |
Initial Cost, Land and Land Improvements | 2,847,948 |  |  |
Initial Cost, Buildings & Improvements | 72,753 |  |  |
Initial Cost, Horticulture | 34,690 |  |  |
Subsequent Capitalized Additions, Land improvements | 3,405 |  |  |
Subsequent Capitalized Additions, Building & Improvements | 671,133 |  |  |
Total Cost, Land and Land Improvements | 2,851,353 |  |  |
Total Cost, Buildings & Improvements | 743,886 |  |  |
Total Cost, Horticulture | 34,690 |  |  |
Total Cost | 3,629,929 |  |  |
Accumulated Depreciation | $ (81,529) |  |  |
Hillsborough County, Florida [Member] | Land, Buildings and Improvements [Member] | Date Acquired 8/9/2012 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Aug. 09, 2012 |  |  |
Encumbrances | $ 2,640,000 |  |  |
Initial Cost, Land and Land Improvements | 2,513,696 |  |  |
Initial Cost, Buildings & Improvements | 909,491 |  |  |
Subsequent Capitalized Additions, Land improvements | 162,059 |  |  |
Subsequent Capitalized Additions, Building & Improvements | 667,042 |  |  |
Total Cost, Land and Land Improvements | 2,675,755 |  |  |
Total Cost, Buildings & Improvements | 1,576,533 |  |  |
Total Cost | 4,252,288 |  |  |
Accumulated Depreciation | $ (306,038) |  |  |
Hillsborough County, Florida [Member] | Land, Buildings and Improvements [Member] | Date Acquired 9/12/2012 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Sep. 12, 2012 |  |  |
Encumbrances | $ 2,522,250 |  |  |
Initial Cost, Land and Land Improvements | 2,198,728 |  |  |
Initial Cost, Buildings & Improvements | 1,657,339 |  |  |
Subsequent Capitalized Additions, Building & Improvements | 446,108 |  |  |
Total Cost, Land and Land Improvements | 2,198,727 |  |  |
Total Cost, Buildings & Improvements | 2,103,447 |  |  |
Total Cost | 4,302,174 |  |  |
Accumulated Depreciation | $ (417,661) |  |  |
Marion County, Oregon [Member] | Land, Buildings and Improvements [Member] | Date Acquired 5/31/2013 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | May 31, 2013 |  |  |
Encumbrances | $ 1,666,610 |  |  |
Initial Cost, Land and Land Improvements | 2,493,809 |  |  |
Initial Cost, Buildings & Improvements | 703,453 |  |  |
Subsequent Capitalized Additions, Land improvements | 1,102 |  |  |
Subsequent Capitalized Additions, Building & Improvements | 416,115 |  |  |
Total Cost, Land and Land Improvements | 2,494,911 |  |  |
Total Cost, Buildings & Improvements | 1,119,569 |  |  |
Total Cost | 3,614,480 |  |  |
Accumulated Depreciation | $ (146,885) |  |  |
Monterey County, California [Member] | Land, Buildings and Improvements [Member] | Date Acquired 10/21/2013 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Oct. 21, 2013 |  |  |
Encumbrances | $ 3,763,311 |  |  |
Initial Cost, Land and Land Improvements | 7,186,774 |  |  |
Initial Cost, Buildings & Improvements | 164,114 |  |  |
Subsequent Capitalized Additions, Building & Improvements | 1,093,225 |  |  |
Total Cost, Land and Land Improvements | 7,186,774 |  |  |
Total Cost, Buildings & Improvements | 1,257,339 |  |  |
Total Cost | 8,444,113 |  |  |
Accumulated Depreciation | $ (27,237) |  |  |
Monterey County, California [Member] | Land, Buildings and Improvements [Member] | Date Acquired 1/5/2015 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Jan. 05, 2015 |  |  |
Encumbrances | $ 10,178,000 |  |  |
Initial Cost, Land and Land Improvements | 15,852,466 |  |  |
Initial Cost, Buildings & Improvements | 581,879 |  |  |
Total Cost, Land and Land Improvements | 15,852,466 |  |  |
Total Cost, Buildings & Improvements | 581,879 |  |  |
Total Cost | 16,434,345 |  |  |
Accumulated Depreciation | $ (108,060) |  |  |
Morrow County, Oregon [Member] | Land and Land Improvements [Member] | Date Acquired 12/27/2013 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Dec. 27, 2013 |  |  |
Encumbrances | $ 7,526,622 |  |  |
Initial Cost, Land and Land Improvements | 12,937,446 |  |  |
Initial Cost, Buildings & Improvements | 1,118,325 |  |  |
Subsequent Capitalized Additions, Land improvements | 3,646 |  |  |
Subsequent Capitalized Additions, Building & Improvements | 315 |  |  |
Total Cost, Land and Land Improvements | 12,941,092 |  |  |
Total Cost, Buildings & Improvements | 1,118,640 |  |  |
Total Cost | 14,059,732 |  |  |
Accumulated Depreciation | $ (149,152) |  |  |
Cochise County, Arizona [Member] | Land, Buildings and Improvements [Member] | Date Acquired 12/27/2013 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Dec. 27, 2013 |  |  |
Encumbrances | $ 3,602,026 |  |  |
Initial Cost, Land and Land Improvements | 6,167,902 |  |  |
Initial Cost, Buildings & Improvements | 572,283 |  |  |
Subsequent Capitalized Additions, Land improvements | 7,800 |  |  |
Subsequent Capitalized Additions, Building & Improvements | 1,462,107 |  |  |
Total Cost, Land and Land Improvements | 6,175,702 |  |  |
Total Cost, Buildings & Improvements | 2,034,390 |  |  |
Total Cost | 8,210,092 |  |  |
Accumulated Depreciation | $ (337,862) |  |  |
Cochise County, Arizona [Member] | Land, Buildings and Improvements [Member] | Date Acquired 12/23/2015 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Dec. 23, 2015 |  |  |
Encumbrances | $ 3,891,000 |  |  |
Initial Cost, Land and Land Improvements | 4,233,865 |  |  |
Initial Cost, Buildings & Improvements | 1,502,479 |  |  |
Total Cost, Land and Land Improvements | 4,233,865 |  |  |
Total Cost, Buildings & Improvements | 1,502,479 |  |  |
Total Cost | 5,736,344 |  |  |
Accumulated Depreciation | $ (5,109) |  |  |
Kern County California [Member] | Land and Land Improvements [Member] | Date Acquired 7/25/2014 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Jul. 25, 2014 |  |  |
Encumbrances | $ 3,118,172 |  |  |
Initial Cost, Land and Land Improvements | 5,840,750 |  |  |
Initial Cost, Buildings & Improvements | 67,000 |  |  |
Subsequent Capitalized Additions, Building & Improvements | 933,330 |  |  |
Total Cost, Land and Land Improvements | 5,840,750 |  |  |
Total Cost, Buildings & Improvements | 1,000,330 |  |  |
Total Cost | 6,841,080 |  |  |
Accumulated Depreciation | $ (18,983) |  |  |
Kern County California [Member] | Land and Land Improvements [Member] | Date Acquired 9/3/2015 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Sep. 03, 2015 |  |  |
Encumbrances | $ 8,176,640 |  |  |
Initial Cost, Land and Land Improvements | 18,893,101 |  |  |
Initial Cost, Buildings & Improvements | 497,001 |  |  |
Total Cost, Land and Land Improvements | 18,893,101 |  |  |
Total Cost, Buildings & Improvements | 497,001 |  |  |
Total Cost | 19,390,102 |  |  |
Accumulated Depreciation | $ (21,641) |  |  |
Manatee County Florida [Member] | Land, Buildings and Improvements [Member] | Date Acquired 9/29/2014 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Sep. 29, 2014 |  |  |
Encumbrances | $ 7,742,812 |  |  |
Initial Cost, Land and Land Improvements | 8,466,185 |  |  |
Initial Cost, Buildings & Improvements | 5,426,170 |  |  |
Subsequent Capitalized Additions, Land improvements | (385) |  |  |
Subsequent Capitalized Additions, Building & Improvements | 500,447 |  |  |
Total Cost, Land and Land Improvements | 8,465,800 |  |  |
Total Cost, Buildings & Improvements | 5,926,617 |  |  |
Total Cost | 14,392,417 |  |  |
Accumulated Depreciation | $ (625,270) |  |  |
Manatee County Florida [Member] | Land, Buildings and Improvements [Member] | Date Acquired 3/10/2015 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Mar. 10, 2015 |  |  |
Encumbrances | $ 2,374,680 |  |  |
Initial Cost, Land and Land Improvements | 2,403,064 |  |  |
Initial Cost, Buildings & Improvements | 1,871,285 |  |  |
Total Cost, Land and Land Improvements | 2,403,064 |  |  |
Total Cost, Buildings & Improvements | 1,871,285 |  |  |
Total Cost | 4,274,349 |  |  |
Accumulated Depreciation | $ (120,421) |  |  |
Hendry County Florida [Member] | Land, Buildings and Improvements [Member] | Date Acquired 6/25/2015 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Jun. 25, 2015 |  |  |
Encumbrances | $ 9,360,000 |  |  |
Initial Cost, Land and Land Improvements | 14,410,840 |  |  |
Initial Cost, Buildings & Improvements | 788,986 |  |  |
Total Cost, Land and Land Improvements | 14,410,840 |  |  |
Total Cost, Buildings & Improvements | 788,986 |  |  |
Total Cost | 15,199,826 |  |  |
Accumulated Depreciation | $ (61,766) |  |  |
Hendry County Florida [Member] | Land, Buildings and Improvements [Member] | Date Acquired 11/2/2015 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Nov. 02, 2015 |  |  |
Encumbrances | $ 3,760,000 |  |  |
Initial Cost, Land and Land Improvements | 3,243,825 |  |  |
Initial Cost, Buildings & Improvements | 738,835 |  |  |
Total Cost, Land and Land Improvements | 3,243,825 |  |  |
Total Cost, Buildings & Improvements | 738,835 |  |  |
Total Cost | 3,982,660 |  |  |
Accumulated Depreciation | $ (18,841) |  |  |
Holt County Nebraska [Member] | Land, Buildings and Improvements [Member] | Date Acquired 8/20/2015 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Aug. 20, 2015 |  |  |
Encumbrances | $ 3,301,000 |  |  |
Initial Cost, Land and Land Improvements | 4,690,369 |  |  |
Initial Cost, Buildings & Improvements | 786,137 |  |  |
Total Cost, Land and Land Improvements | 4,690,369 |  |  |
Total Cost, Buildings & Improvements | 786,137 |  |  |
Total Cost | 5,476,506 |  |  |
Accumulated Depreciation | $ (24,402) |  |  |
Rock County Nebraska [Member] | Land, Buildings and Improvements [Member] | Date Acquired 8/20/2015 [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Date Acquired | Aug. 20, 2015 |  |  |
Encumbrances | $ 3,301,000 |  |  |
Initial Cost, Land and Land Improvements | 4,862,314 |  |  |
Initial Cost, Buildings & Improvements | 612,821 |  |  |
Total Cost, Land and Land Improvements | 4,862,314 |  |  |
Total Cost, Buildings & Improvements | 612,821 |  |  |
Total Cost | 5,475,135 |  |  |
Accumulated Depreciation | (29,816) |  |  |
Miscellaneous Investments [Member] | Land, Buildings, Improvements and Horticulture [Member] |  |  |  |
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items] |  |  |  |
Encumbrances | 5,664,958 |  |  |
Initial Cost, Land and Land Improvements | 5,909,381 |  |  |
Initial Cost, Buildings & Improvements | 2,267,406 |  |  |
Initial Cost, Horticulture | 1,456,005 |  |  |
Subsequent Capitalized Additions, Land improvements | 5,697 |  |  |
Subsequent Capitalized Additions, Building & Improvements | 216,621 |  |  |
Total Cost, Land and Land Improvements | 5,915,078 |  |  |
Total Cost, Buildings & Improvements | 2,484,027 |  |  |
Total Cost, Horticulture | 1,456,005 |  |  |
Total Cost | 9,855,110 |  |  |
Accumulated Depreciation | $ (555,711) |  |  |

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- Definition Amount of accumulated depreciation pertaining to real estate investments for entities with a substantial portion of business acquiring and holding investment real estate. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 970 -SubTopic 360 -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28.FN4) -URI http://asc.fasb.org/extlink&oid=6590653&loc=d3e638233-123024 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section S99 -Paragraph 6 -Subparagraph (SX 210.5-04.(c) Schedule III) -URI http://asc.fasb.org/extlink&oid=27047687&loc=d3e5864-122674 + 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/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 970 -SubTopic 360 -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28) -URI http://asc.fasb.org/extlink&oid=6590653&loc=d3e638233-123024 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section S99 -Paragraph 6 -Subparagraph (SX 210.5-04.(c) Schedule III) -URI http://asc.fasb.org/extlink&oid=27047687&loc=d3e5864-122674 + 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/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section S99 -Paragraph 6 -Subparagraph (SX 210.5-04.(c) Schedule III) -URI http://asc.fasb.org/extlink&oid=27047687&loc=d3e5864-122674 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 970 -SubTopic 360 -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28) -URI http://asc.fasb.org/extlink&oid=6590653&loc=d3e638233-123024 + Details
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- Definition Date real estate investment property was acquired for entities with a substantial portion of business acquiring and holding investment real estate, in CCYY-MM-DD format. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section S99 -Paragraph 6 -Subparagraph (SX 210.5-04.(c) Schedule III) -URI http://asc.fasb.org/extlink&oid=27047687&loc=d3e5864-122674 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 970 -SubTopic 360 -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28) -URI http://asc.fasb.org/extlink&oid=6590653&loc=d3e638233-123024 + Details
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