No definition available.

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The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

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-Publisher AICPA

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Cash dividends declared or paid to each outstanding limited partnership unit during the reporting period.

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-Publisher FASB

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The difference between the carrying value and the sale price of real estate or properties that were intended to be sold or held for capital appreciation or rental income. This element refers to the gain (loss) included in earnings and not to the cash proceeds of the sale. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method.

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Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

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-Publisher AICPA

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The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

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Amount of income (loss) from continuing operations attributable to the parent. Also defined as revenue less expenses and taxes from ongoing operations before extraordinary items but after deduction of those portions of income or loss from continuing operations that are allocable to noncontrolling interests.

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-Publisher FASB

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

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The amount of Income or Loss from continuing operations available to each limited partnership unit in a publicly trade limited partnership or master limited partnership (MLP) during the reporting period. Limited partners have limited liability and do not manage the partnership.

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Amount of income (loss) from a disposal group, net of income tax before extraordinary items allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

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-Publisher FASB

-Name Accounting Standards Codification

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-Publisher SEC

-Name Regulation S-X (SX)

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-Name Accounting Research Bulletin (ARB)

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-Publisher FASB

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-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.14)

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-Topic 205

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-Subparagraph (c)

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-Name Statement of Financial Accounting Standard (FAS)

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-Topic 944

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-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.12)

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The amount of income (loss) from disposition of discontinued operations available to each limited partnership unit during the reporting period, net of tax.

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The amount of income (loss) from extraordinary items, net of tax effect, available to each outstanding limited partnership unit during the reporting period.

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Aggregate amount of interest expense on all borrowings.

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-Publisher OTS

-Name Federal Regulation (FR)

-Number Title 12

-Section 563c.102

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-Chapter V

-Subsection I

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-Publisher FASB

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-Topic 942

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-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-04.7,8)

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

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-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

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-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

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-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 87-21

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-Name Statement of Financial Accounting Standard (FAS)

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-Publisher FASB

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

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-Subparagraph (SX 210.7-04.19)

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-Publisher FASB

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-Section 45

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-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A7

-Appendix A

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

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Aggregate amount of net income allocated to general partners.

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Aggregate amount of net income allocated to limited partners.

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Net income (loss) allocated to each outstanding limited partnership unit.

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Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.

No definition available.

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Reflects the sum of all other revenue and income recognized by the entity in the period not otherwise specified in the income statement.

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-Publisher FASB

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

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-Paragraph 4

-Article 7

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The aggregate revenue from real estate operations during the reporting period.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1(e))

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-Number 210

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A tax based on the assessed value of real estate by the local government. The tax is usually based on the value of property (including the land).

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 720

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Paragraph 2, 17

-Chapter 10

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Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1)

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

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-Publisher SEC

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-Number 210

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The gross income statement effect of insurance proceeds for each material event or transaction (that would not reasonably be expected to recur in the foreseeable future) that possesses a high degree of abnormality and are clearly unrelated to, or incidentally related to, the ordinary and typical activities of the entity.

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-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

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-Name FASB Interpretation (FIN)

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CENTURY PROPERTIES FUND XIX 10-K