IHR » Topics » Investments in Unconsolidated Entities

These excerpts taken from the IHR 10-K filed Mar 31, 2009.
Investments in Unconsolidated Entities
We account for the majority of our joint venture investments in limited partnerships and limited liability companies using the equity method of accounting when we own more than a minimal investment. At December 31, 2008, our ownership interest in these joint ventures ranged from 5% to 50%. We currently employ the cost method on four of our investments. We periodically assess the recoverability of our equity method and cost method investments. If an identified event or change in circumstances requires an impairment evaluation, we assess the fair value based on accepted valuation methodologies, including discounted cash flows, estimates of sales proceeds and external appraisals, as appropriate. If an investment is considered to be impaired and the decline is other than temporary, we will recognize an impairment of the investment to its fair value. Cash distributions from investments in unconsolidated entities are presented as an operating activity on our statement of cash flows when it is a return on investment and as an investing activity on our statement of cash flows when it is a return of investment. See Note 3, “Investments in Unconsolidated Entities” for additional information on our equity and cost investments.
 
Investments in Unconsolidated Entities
We account for the majority of our joint venture investments in limited partnerships and limited liability companies using the equity method of accounting when we own more than a minimal investment. At December 31, 2008, our ownership interest in these joint ventures ranged from 5% to 50%. We currently employ the cost method on four of our investments. We periodically assess the recoverability of our equity method and cost method investments. If an identified event or change in circumstances requires an impairment evaluation, we assess the fair value based on accepted valuation methodologies, including discounted cash flows, estimates of sales proceeds and external appraisals, as appropriate. If an investment is considered to be impaired and the decline is other than temporary, we will recognize an impairment of the investment to its fair value. Cash distributions from investments in unconsolidated entities are presented as an operating activity on our statement of cash flows when it is a return on investment and as an investing activity on our statement of cash flows when it is a return of investment. See Note 3, “Investments in Unconsolidated Entities” for additional information on our equity and cost investments.
 
Investments
in Unconsolidated Entities






We account for the majority of our joint venture investments in
limited partnerships and limited liability companies using the
equity method of accounting when we own more than a minimal
investment. At December 31, 2008, our ownership interest in
these joint ventures ranged from 5% to 50%. We currently employ
the cost method on four of our investments. We periodically
assess the recoverability of our equity method and cost method
investments. If an identified event or change in circumstances
requires an impairment evaluation, we assess the fair value
based on accepted valuation methodologies, including discounted
cash flows, estimates of sales proceeds and external appraisals,
as appropriate. If an investment is considered to be impaired
and the decline is other than temporary, we will recognize an
impairment of the investment to its fair value. Cash
distributions from investments in unconsolidated entities are
presented as an operating activity on our statement of cash
flows when it is a return on investment and as an investing
activity on our statement of cash flows when it is a return of
investment. See Note 3, “Investments in Unconsolidated
Entities” for additional information on our equity and cost
investments.


 




Investments
in Unconsolidated Entities






We account for the majority of our joint venture investments in
limited partnerships and limited liability companies using the
equity method of accounting when we own more than a minimal
investment. At December 31, 2008, our ownership interest in
these joint ventures ranged from 5% to 50%. We currently employ
the cost method on four of our investments. We periodically
assess the recoverability of our equity method and cost method
investments. If an identified event or change in circumstances
requires an impairment evaluation, we assess the fair value
based on accepted valuation methodologies, including discounted
cash flows, estimates of sales proceeds and external appraisals,
as appropriate. If an investment is considered to be impaired
and the decline is other than temporary, we will recognize an
impairment of the investment to its fair value. Cash
distributions from investments in unconsolidated entities are
presented as an operating activity on our statement of cash
flows when it is a return on investment and as an investing
activity on our statement of cash flows when it is a return of
investment. See Note 3, “Investments in Unconsolidated
Entities” for additional information on our equity and cost
investments.


 




EXCERPTS ON THIS PAGE:

10-K (4 sections)
Mar 31, 2009
Wikinvest © 2006, 2007, 2008, 2009, 2010, 2011, 2012. Use of this site is subject to express Terms of Service, Privacy Policy, and Disclaimer. By continuing past this page, you agree to abide by these terms. Any information provided by Wikinvest, including but not limited to company data, competitors, business analysis, market share, sales revenues and other operating metrics, earnings call analysis, conference call transcripts, industry information, or price targets should not be construed as research, trading tips or recommendations, or investment advice and is provided with no warrants as to its accuracy. Stock market data, including US and International equity symbols, stock quotes, share prices, earnings ratios, and other fundamental data is provided by data partners. Stock market quotes delayed at least 15 minutes for NASDAQ, 20 mins for NYSE and AMEX. Market data by Xignite. See data providers for more details. Company names, products, services and branding cited herein may be trademarks or registered trademarks of their respective owners. The use of trademarks or service marks of another is not a representation that the other is affiliated with, sponsors, is sponsored by, endorses, or is endorsed by Wikinvest.
Powered by MediaWiki