{"iri":"http://fasb.org/us-gaap/2026#RealEstateAndAccumulatedDepreciationInitialCostOfBuildingsAndImprovements","label":"SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation, Initial Cost of Building and Improvements","definition":"Initial cost of buildings and improvements for entities with a substantial portion of business acquiring and holding investment real estate. Excludes real estate not held as an investment or interest.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#RealEstateAndAccumulatedDepreciationInitialCostOfBuildingsAndImprovements"}