Data Dictionary
Item Number 0630
OFFICE BUILDING (LAND AND IMPROVEMENTS) (NET)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGL0630 | 1984-03-31 | 1996-03-31 | Yes | Multiple Forms |
Data Description:
Includes all land, buildings, parking lots, and any other real estate that the institution owns and uses for the transaction of its business. Includes the book value of sites or improved real estate that will be used in the future for a branch or home office. Includes interest capitalized during the construction of institution premises. Also includes capital leases on institution premises.
Report depreciation expense in "Office Occupancy and Equipment Expense (6771)".
Excludes:
1. Repossessed real estate and repossessed assets; reported in items 0457, 0458, and 0459;
2. Real estate held for investment; reported in items 0462, 0465, and 1581;
3. Real estate originally purchased for use by the thrift but no longer intended for that use; reported in item 1581; or
4. Real estate acquired as part of a troubled debt restructuring; reported in item 0457, 0458, and 0459.