Investment real estate mainly includes: leased land use right, land use right held and ready to be transferred after appreciation, and leased buildings.
The following items are not investment real estate:
(1) Real estate for personal use, that is, real estate held for producing goods, providing services or operating management;
(2) Real estate as inventory. Investment real estate is a normal and regular activity, and the rental income or transfer value-added income is recognized as the main business income of the enterprise, but for most enterprises, it is other business activities related to business activities.
Extended data:
Scope of investment in real estate:
Investment real estate mainly includes: leased land use right, land use right held and ready to be transferred after appreciation, and leased buildings.
(1) Leased land use right refers to the land use right leased by an enterprise through operating lease, including the land use right used for lease after self-development. Leased land use right refers to the land use right obtained by enterprises through transfer or transfer. The land use right that the enterprise plans to lease but has not yet leased does not belong to this category.
Leased investment real estate is still regarded as investment real estate because it is temporarily vacant after the expiration of the lease period but continues to be used for rental.
Enterprises that lease buildings or land use rights by way of operation and then sublet them to other units or individuals do not belong to investment real estate, nor can they be recognized as assets of enterprises.
If the parent company leases real estate to its subsidiaries by means of operating lease, it shall recognize the real estate as the investment real estate of the parent company.
(2) The land use right that is held and ready to be transferred after appreciation refers to the land use right that the enterprise has obtained and is ready to transfer after appreciation. Idle land recognized in accordance with the relevant provisions of the state does not belong to the land use right that is held and ready to be transferred after appreciation.
Baidu encyclopedia-investing in real estate