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RENTAL PROPERTIES - Real Estate Detail (Details) - USD ($) | 12 Months Ended |  |  |
--- | --- | --- | --- | ---
Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015 | Dec. 31, 2012
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | $ 234,629,675 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 57,135,253 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 43,986,579 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 57,091,060 |  |  |
Building Improvements | 254,860,534 |  |  |
Totals | 311,951,597 | $ 263,659,293 | $ 261,276,898 | $ 225,021,946
Accumulated Depreciation | 104,797,803 | $ 94,196,482 | $ 84,579,584 | $ 75,905,862
Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 210,873,955 |  |  |
Buildings and improvements | Minimum |  |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Estimated useful lives | 10 years |  |  |
Buildings and improvements | Maximum |  |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Estimated useful lives | 40 years |  |  |
Other Categories of Assets | Minimum |  |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Estimated useful lives | 5 years |  |  |
Other Categories of Assets | Maximum |  |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Estimated useful lives | 15 years |  |  |
Boylston Downtown L.P. Residential Apartments Boston, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | $ 39,049,572 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 2,112,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 8,836,077 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 2,112,000 |  |  |
Building Improvements | 17,429,186 |  |  |
Totals | 19,541,186 |  |  |
Accumulated Depreciation | 11,977,004 |  |  |
Boylston Downtown L.P. Residential Apartments Boston, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 8,593,109 |  |  |
Brookside Associates LLC Residential Apartments Woburn, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 2,501,972 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 684,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 432,022 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 684,000 |  |  |
Building Improvements | 3,548,022 |  |  |
Totals | 4,232,022 |  |  |
Accumulated Depreciation | 2,174,123 |  |  |
Brookside Associates LLC Residential Apartments Woburn, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 3,116,000 |  |  |
Clovelly Apartments L.P. Residential Apartments Nashua, New Hampshire |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 4,160,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 177,610 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 1,701,168 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 177,610 |  |  |
Building Improvements | 3,179,527 |  |  |
Totals | 3,357,137 |  |  |
Accumulated Depreciation | 2,250,924 |  |  |
Clovelly Apartments L.P. Residential Apartments Nashua, New Hampshire | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 1,478,359 |  |  |
Commonwealth 1137 L.P. Residential Apartments Boston, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 3,750,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 342,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 1,196,072 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 342,000 |  |  |
Building Improvements | 2,563,741 |  |  |
Totals | 2,905,741 |  |  |
Accumulated Depreciation | 1,765,386 |  |  |
Commonwealth 1137 L.P. Residential Apartments Boston, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 1,367,669 |  |  |
Commonwealth 1144 L.P. Residential Apartments Boston, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 14,780,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 1,410,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 3,924,962 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 1,410,000 |  |  |
Building Improvements | 9,589,778 |  |  |
Totals | 10,999,778 |  |  |
Accumulated Depreciation | 5,954,341 |  |  |
Commonwealth 1144 L.P. Residential Apartments Boston, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 5,664,816 |  |  |
Executive Apartments L.P. Residential Apartments Framingham, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 2,415,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 91,400 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 1,286,060 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 91,400 |  |  |
Building Improvements | 2,026,420 |  |  |
Totals | 2,117,820 |  |  |
Accumulated Depreciation | 1,225,043 |  |  |
Executive Apartments L.P. Residential Apartments Framingham, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 740,360 |  |  |
Hamilton Battle Green LLC Residential Apartments Lexington, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 4,460,057 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 1,341,737 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 159,257 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 1,341,737 |  |  |
Building Improvements | 8,616,754 |  |  |
Totals | 9,958,491 |  |  |
Accumulated Depreciation | 2,314,831 |  |  |
Hamilton Battle Green LLC Residential Apartments Lexington, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 8,457,497 |  |  |
Hamilton Cypress LLC Commercial-1031 Exchange Brookline, Massachusetts |  |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 2,362,596 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 249,024 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 2,362,596 |  |  |
Building Improvements | 4,863,009 |  |  |
Totals | 7,225,605 |  |  |
Accumulated Depreciation | 1,470,530 |  |  |
Hamilton Cypress LLC Commercial-1031 Exchange Brookline, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 4,613,985 |  |  |
Hamilton Green Apartments Residential Apartments Andover, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 36,555,470 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 16,054,336 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 581,025 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 16,054,336 |  |  |
Building Improvements | 45,375,463 |  |  |
Totals | 61,429,799 |  |  |
Accumulated Depreciation | 15,460,634 |  |  |
Hamilton Green Apartments Residential Apartments Andover, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 44,794,438 |  |  |
Hamilton Linewt LLC Commercial-1031 Exchange Newton, Massachusetts |  |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 884,042 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 138,904 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 884,042 |  |  |
Building Improvements | 2,791,031 |  |  |
Totals | 3,675,073 |  |  |
Accumulated Depreciation | 706,988 |  |  |
Hamilton Linewt LLC Commercial-1031 Exchange Newton, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 2,652,127 |  |  |
Hamilton Oaks Associates LLC Residential Apartments Brockton, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 11,925,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 2,175,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 3,281,817 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 2,175,000 |  |  |
Building Improvements | 15,606,817 |  |  |
Totals | 17,781,817 |  |  |
Accumulated Depreciation | 9,876,116 |  |  |
Hamilton Oaks Associates LLC Residential Apartments Brockton, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 12,325,000 |  |  |
Highland Street Apartments, L.P. Residential Apartments Lowell, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 1,050,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 156,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 274,024 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 156,000 |  |  |
Building Improvements | 908,109 |  |  |
Totals | 1,064,109 |  |  |
Accumulated Depreciation | 647,937 |  |  |
Highland Street Apartments, L.P. Residential Apartments Lowell, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 634,085 |  |  |
Linhart L.P. Residential/Commercial Newton, Massachusetts |  |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 385,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 1,585,649 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 385,000 |  |  |
Building Improvements | 3,125,649 |  |  |
Totals | 3,510,649 |  |  |
Accumulated Depreciation | 2,245,989 |  |  |
Linhart L.P. Residential/Commercial Newton, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 1,540,000 |  |  |
NERA Dean St. Associates LLC Residential Apartments Norwood, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 5,687,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 1,512,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 1,086,013 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 1,512,000 |  |  |
Building Improvements | 6,787,493 |  |  |
Totals | 8,299,493 |  |  |
Accumulated Depreciation | 3,702,802 |  |  |
NERA Dean St. Associates LLC Residential Apartments Norwood, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 5,701,480 |  |  |
North Beacon 140 L.P. Residential Units Boston, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 6,937,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 936,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 2,350,856 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 936,000 |  |  |
Building Improvements | 6,112,869 |  |  |
Totals | 7,048,869 |  |  |
Accumulated Depreciation | 4,279,547 |  |  |
North Beacon 140 L.P. Residential Units Boston, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 3,762,013 |  |  |
Olde English Apartments L.P. Residential Apartments Lowell, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 3,080,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 46,181 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 1,026,852 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 46,181 |  |  |
Building Improvements | 1,905,175 |  |  |
Totals | 1,951,356 |  |  |
Accumulated Depreciation | 1,289,709 |  |  |
Olde English Apartments L.P. Residential Apartments Lowell, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 878,323 |  |  |
Redwood Hills L.P. Residential Units Worcester, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 6,743,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 1,200,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 3,946,412 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 1,200,000 |  |  |
Building Improvements | 8,757,016 |  |  |
Totals | 9,957,016 |  |  |
Accumulated Depreciation | 5,547,278 |  |  |
Redwood Hills L.P. Residential Units Worcester, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 4,810,604 |  |  |
Residences at Captain Parkers LLC Residential Apartments Lexington, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 20,071,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 6,247,153 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 825,028 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 6,247,153 |  |  |
Building Improvements | 25,779,805 |  |  |
Totals | 32,026,958 |  |  |
Accumulated Depreciation | 3,149,707 |  |  |
Residences at Captain Parkers LLC Residential Apartments Lexington, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 24,954,777 |  |  |
River Drive L.P. Residential Apartments Danvers, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 3,465,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 72,525 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 1,033,453 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 72,525 |  |  |
Building Improvements | 1,621,230 |  |  |
Totals | 1,693,755 |  |  |
Accumulated Depreciation | 840,124 |  |  |
River Drive L.P. Residential Apartments Danvers, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 587,777 |  |  |
Riverside Apartments Condominium Units Massachusetts |  |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 23,346 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 77,051 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 23,346 |  |  |
Building Improvements | 267,858 |  |  |
Totals | 291,204 |  |  |
Accumulated Depreciation | 223,822 |  |  |
Riverside Apartments Condominium Units Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 190,807 |  |  |
School St Assoc LLC Residential Apartments Framingham, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 14,549,604 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 4,686,728 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | (346,294) |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 4,686,728 |  |  |
Building Improvements | 18,400,617 |  |  |
Totals | 23,087,345 |  |  |
Accumulated Depreciation | 9,487,028 |  |  |
School St Assoc LLC Residential Apartments Framingham, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 18,746,911 |  |  |
WRF Associates LLC Strip Mall Framingham, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 6,000,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 3,280,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 82,460 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 3,280,000 |  |  |
Building Improvements | 5,002,460 |  |  |
Totals | 8,282,460 |  |  |
Accumulated Depreciation | 3,070,591 |  |  |
WRF Associates LLC Strip Mall Framingham, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 4,920,000 |  |  |
WCB Associates LLC Residential Apartments Brockton, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 7,000,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 1,335,000 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 2,342,341 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 1,335,000 |  |  |
Building Improvements | 9,907,842 |  |  |
Totals | 11,242,842 |  |  |
Accumulated Depreciation | 6,109,227 |  |  |
WCB Associates LLC Residential Apartments Brockton, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 7,565,501 |  |  |
Westgate Apartments Residential Units Burlington Massachusetts Member |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 2,500,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 44,965 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 225,772 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 44,965 |  |  |
Building Improvements | 4,704,459 |  |  |
Totals | 4,749,424 |  |  |
Accumulated Depreciation | 2,325,390 |  |  |
Westgate Apartments Residential Units Burlington Massachusetts Member | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 4,478,687 |  |  |
Westgate Apartments LLC Residential Apartments Woburn, Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 15,700,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 461,300 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 7,149,052 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 417,107 |  |  |
Building Improvements | 9,573,688 |  |  |
Totals | 9,990,795 |  |  |
Accumulated Depreciation | 5,681,385 |  |  |
Westgate Apartments LLC Residential Apartments Woburn, Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | 2,424,636 |  |  |
Woodland Park Apartments LLC Newton Massachusetts |  |  |  |
Real estate and accumulated depreciation |  |  |  |
Encumbrances (First Mortgages) | 22,250,000 |  |  |
Initial Cost to Partnerships |  |  |  |
Land | 9,114,334 |  |  |
Cost Capitalized Subsequent to Acquisition |  |  |  |
Improvements, Net of retirements | 541,522 |  |  |
Gross Amount at Which Carried at Close of Period |  |  |  |
Land | 9,114,334 |  |  |
Building Improvements | 36,416,516 |  |  |
Totals | 45,530,850 |  |  |
Accumulated Depreciation | 1,021,349 |  |  |
Woodland Park Apartments LLC Newton Massachusetts | Buildings and improvements |  |  |  |
Initial Cost to Partnerships |  |  |  |
Building Improvements | $ 35,874,994 |  |  |

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- Definition Amount of land and buildings and improvements made to real estate investments and capitalized after acquisition for entities with a substantial portion of business acquiring and holding investment real estate , net of retirements. + References No definition available. + Details
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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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