Building – Gross (SF.BS.BuildingsGross) refers to the gross amount of buildings and their attachments, before subtracting accumulated depreciation of the buildings.

Building – Gross (SF.BS.BuildingsGross) includes:

• Properties (residential, commercial, office) for rent in a real estate rental company

Building – Gross (SF.BS.BuildingsGross) does not include:

• Power plant/distribution establishment in utility companies (classified as Utility Plant – Gross (SF.BS.UtilityPlantGross))
• Property for sale in construction or real estate companies (classified as Inventories – Finished Goods (SF.BS.Inventories_FinishedGoods) when reported other than as a part of tangible fixed assets, or Other Properties/Plant/Equipment – Gross (SF.BS.OtherPPEGross) when reported as a part of tangible fixed assets)
• Gross value of investment properties (in the U.S. classified as Other Properties/Plant/Equipment – Gross (SF.BS.OtherPPEGross), in other countries classified as Long-Term Investments – Other (SF.BS.LTInvestments_Other))
• Property (after being used by the company) for sale, reported other than as a part of tangible fixed assets (classified as Other Long-Term Assets (SF.BS.OtherLongTermAssets) (may be classified as Other Assets (SF.BS.OtherAssets) when assets of the company are not delineated between current and non-current) or Other Properties/Plant/Equipment – Gross (SF.BS.OtherPPEGross) when reported as a part of tangible fixed assets)
• Proved and unproved properties in oil and other mining companies (classified as Natural Resources – Gross (SF.BS.NaturalResourcesGross))
• Property held under finance (capital) or operating lease contracts, including leasehold improvements on it, for own use (classified as OOther Properties/Plant/Equipment – Gross (SF.BS.OtherPPEGross))
• Properties leased out/rented out under lease contracts (classified as Leases – Gross (SF.BS.LeasesGross))
• Tenant improvements introduced by lessees in properties that the company leased out under operating lease contracts
• Assets classified as discontinued operations (classified as Discontinued Operations – LT Asset (SF.BS.DiscontinuedOperations_LTAsset))

Related Entries

• Acceptances Outstanding (SF.BS.AcceptancesOutstanding)
• Accounts Payable (SF.BS.AccountsPayable)
• Accounts Receivable – Trade, Gross (SF.BS.AccountsReceivable_TradeGross)
• Accounts Receivable – Trade, Net (SF.BS.AcctsReceivable_TradeNet)
• Accrued Expenses (SF.BS.AccruedExpenses)