{"iri":"http://fasb.org/us-gaap/2026#PaymentsToDevelopRealEstateAssets","label":"Payments to Develop Real Estate Assets","definition":"Payments to develop real estate assets is the process of adding improvements on or to a parcel of land. Such improvements may include drainage, utilities, subdividing, access, buildings, and any combination of these elements; and are generally classified as cash flow from investing activities.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#PaymentsToDevelopRealEstateAssets"}