17 CFR § 210.12-24 - Real estate owned and rental income.
---
identifier: "/us/cfr/t17/s210.12-24"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "17 CFR § 210.12-24 - Real estate owned and rental income."
title_number: 17
title_name: "Commodity and Securities Exchanges"
section_number: "210.12-24"
section_name: "Real estate owned and rental income."
chapter_name: "SECURITIES AND EXCHANGE COMMISSION"
part_number: "210"
part_name: "FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "15 U.S.C. 77f, 77g, 77h, 77j, 77s, 77z-2, 77z-3, 77aa(25), 77aa(26), 77nn(25), 77nn(26), 78c, 78j-1, 78l, 78m, 78n, 78o(d), 78q, 78u-5, 78w, 78ll, 78mm, 80a-8, 80a-20, 80a-29, 80a-30, 80a-31, 80a-37(a), 80b-3, 80b-11, 7202 and 7262, and sec. 102(c), Pub. L. 112-106, 126 Stat. 310 (2012), unless otherwise noted."
cfr_part: "210"
---
# 210.12-24 Real estate owned and rental income.
| Column A—Listclassificationof propertyas indicatedbelow | Column B—Amount ofincumbrances | Column C—Initial costto company | Column D—Cost ofimprovements,etc. | Column E—Amount atwhich carriedat close ofperiod | Column F—Reserve fordepreciation | Column G—Rents due andaccrued atend of period | Column H—Total rentalincomeapplicableto period | Column I—Expendedfor interest,taxes, repairsand expenses | Column J—Net incomeapplicableto period |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Total | | | | | | | | | |
| Rent from properties sold during period | | | | | | | | | |
| Total | | | | | | | | | |
| All money columns shall be totaled. | | | | | | | | | |
| Each item of property included in column E in an amount in excess of $100,000 shall be listed separately. | | | | | | | | | |
| In a separate schedule classify by states in which the real estate owned is located the total amounts in support of columns E and F. | | | | | | | | | |
| In a footnote to this schedule, furnish a reconciliation, in the following form, of the total amount at which real estate was carried at the beginning of the period with the total amount shown in column E: | | | | | | | | | |
| | | | |
| --- | --- | --- | --- |
| Balance at beginning of period | | $ | |
| Additions during period: | | | |
| Acquisitions through foreclosure | $ | | |
| Other acquisitions | | | |
| Improvements, etc | | | |
| Other (describe) | | | |
| Deductions during period: | | | |
| Cost of real estate sold | $ | | |
| Other (describe) | | | |
| Balance at close of period | | $ | |
| If additions, except acquisitions through foreclosure, represent other than cash expenditures, explain. If any of the changes during the period result from transactions, directly or indirectly, with affiliates, explain and state the amount of any intercompany gain or loss. | | | |
| If any item of real estate investments has been written down or reserved against pursuant to § 210.6-03(d), describe the item and explain the basis for the write-down or reserve. | | | |
| State in a footnote to column E the aggregate cost for Federal income tax purposes. | | | |
| The amount of all intercompany profits included in the total of column E shall be stated if material. | | | |
| Summarize the aggregate amounts for each column applicable to § 210.6-06(1) and 6-06(5)(a). | | | |
[16 FR 348, Jan. 13, 1951, as amended at 16 FR 2655, Mar. 24, 1951. Redesignated at 45 FR 63679, Sept. 25, 1980; 83 FR 50208, Oct. 4, 2018]