17 CFR § 210.12-28 - Real estate and accumulated depreciation.
---
identifier: "/us/cfr/t17/s210.12-28"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "17 CFR § 210.12-28 - Real estate and accumulated depreciation."
title_number: 17
title_name: "Commodity and Securities Exchanges"
section_number: "210.12-28"
section_name: "Real estate and accumulated depreciation."
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"
---
# 210.12-28 Real estate and accumulated depreciation.
[For Certain Real Estate Companies]
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| All money columns shall be totaled. | | | | | | | | | | | | |
| The description for each property should include type of property (e.g., unimproved land, shopping center, garden apartments, etc.) and the geographical location. | | | | | | | | | | | | |
| The required information is to be given as to each individual investment included in column E except that an amount not exceeding 5 percent of the total of column E may be listed in one amount as “miscellaneous investments.” | | | | | | | | | | | | |
| In a note to this schedule, furnish a reconciliation, in the following form, of the total amount at which real estate was carried at the beginning of each period for which statements of comprehensive income are required, with the total amount shown in column E: | | | | | | | | | | | | |
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| 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 the bases of such transactions and state the amounts involved. | | | | | | | | | |
| A similar reconciliation shall be furnished for the accumulated depreciation. | | | | | | | | | |
| If any item of real estate investments has been written down or reserved against, describe the item and explain the basis for the write-down or reserve. | | | | | | | | | |
| State in a note 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. | | | | | | | | | |
[38 FR 6068, Mar. 6, 1983. Redesignated at 45 FR 63630, Sept. 25, 1980; 83 FR 50208, Oct. 4, 2018]