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DISCONTINUED OPERATIONS AND SALES OF REAL ESTATE (Tables) | 12 Months Ended
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Dec. 31, 2014
DISCONTINUED OPERATIONS AND SALES OF REAL ESTATE |
Summary of income from discontinued operations |
|  | Year Ended December 31, |
|  | 2014 |  | 2013 |  | 2012 |
Total Revenues |  | $ | 0 |  | $ | 193,480 |  | $ | 462,031 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating and other expenses |  |  | 0 |  |  | 172,322 |  |  | 348,714 |
Depreciation and amortization |  |  | 0 |  |  | 2,111 |  |  | 79,969 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
|  |  | 0 |  |  | 174,433 |  |  | 428,683 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Income from discontinued operations |  | $ | 0 |  | $ | 19,047 |  | $ | 33,348 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Nashoba Apartments in Acton, Massachusetts |
DISCONTINUED OPERATIONS AND SALES OF REAL ESTATE |
Schedule of gain on the sale of real estate property |
Gain on the Sale of Nashoba in the second quarter of 2013: |  |  |  |
Sale price |  | $ | 4,300,000 |
Net book value |  |  | (476,766 | )
Expense of sale |  |  | (144,395 | )
​ | ​ | ​ | ​ | ​
Gain on the sale of real estate |  | $ | 3,678,839 |
​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​

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- Definition Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228 + Details
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