SCHEDULE III REAL ESTATE AND ACCUMULATED DEPRECIATION | Initial Cost to Company Costs Capitalized Subsequent to Acquisition Cost amount carried at Close of Period Property Location Number of Properties Encumbrances (1) Land Buildings Impairments/ Land Buildings Total (2) Accumulated (3) Date(s) Original Inverness Center Birmingham, AL 3 $ — $ 5,907 $ 12,098 $ 1,372 $ — $ 5,907 $ 13,470 $ 19,377 $ (425 ) 12/31/2018 1984 445 Jan Davis Drive Huntsville, AL 1 — 1,501 1,492 — — 1,501 1,492 2,993 (40 ) 12/31/2018 2007 4905 Moores Mill Road Huntsville, AL 1 — 4,592 36,324 1,627 — 4,592 37,951 42,543 (1,093 ) 12/31/2018 1979 131 Clayton Street Montgomery, AL 1 — 920 9,084 216 — 920 9,300 10,220 (1,942 ) 6/22/2011 2007 4344 Carmichael Road Montgomery, AL 1 — 1,374 11,658 233 — 1,374 11,891 13,265 (1,752 ) 12/17/2013 2009 15451 North 28th Avenue Phoenix, AZ 1 — 1,917 7,416 625 — 1,917 8,041 9,958 (1,054 ) 9/10/2014 1996 16001 North 28th Avenue Phoenix, AZ 1 — 3,355 412 44 — 3,355 456 3,811 (14 ) 12/31/2018 1998 711 S 14th Avenue Safford, AZ 1 — 460 11,708 790 (4,440 ) 364 8,154 8,518 (454 ) 6/16/2010 1992 Regents Center Tempe, AZ 2 — 4,121 3,042 — — 4,121 3,042 7,163 (149 ) 12/31/2018 1988 Campbell Place Carlsbad, CA 2 — 5,769 3,871 549 — 5,769 4,420 10,189 (115 ) 12/31/2018 2007 Folsom Corporate Center Folsom, CA 1 — 2,904 5,583 — — 2,904 5,583 8,487 (174 ) 12/31/2018 2008 Bayside Technology Park Fremont, CA 1 — 10,784 648 (1 ) — 10,784 647 11,431 (21 ) 12/31/2018 1990 5045 East Butler Street Fresno, CA 1 — 7,276 61,118 139 — 7,276 61,257 68,533 (26,566 ) 8/29/2002 1971 10949 N. Mather Boulevard Rancho Cordova, CA 1 — 562 16,923 916 — 562 17,839 18,401 (2,655 ) 10/30/2013 2012 11020 Sun Center Drive Rancho Cordova, CA 1 — 1,466 8,797 1,401 — 1,466 10,198 11,664 (808 ) 12/20/2016 1983 100 Redwood Shores Parkway Redwood City, CA 1 — 14,454 7,721 — — 14,454 7,721 22,175 (214 ) 12/31/2018 1993 3875 Atherton Road Rocklin, CA 1 — 177 853 — — 177 853 1,030 (23 ) 12/31/2018 1991 801 K Street Sacramento, CA 1 — 4,688 61,994 7,087 — 4,688 69,081 73,769 (8,306 ) 1/29/2016 1989 9815 Goethe Road Sacramento, CA 1 — 1,450 9,465 1,523 — 1,450 10,988 12,438 (2,307 ) 9/14/2011 1992 Capitol Place Sacramento, CA 1 — 2,290 35,891 9,822 — 2,290 45,713 48,003 (12,081 ) 12/17/2009 1988 4560 Viewridge Road San Diego, CA 1 — 4,269 18,316 4,319 — 4,347 22,557 26,904 (11,467 ) 3/31/1997 1996 2115 O’Nel Drive San Jose, CA 1 — 12,305 5,062 — — 12,305 5,062 17,367 (140 ) 12/31/2018 1984 North First Street San Jose, CA 1 — 8,311 4,003 188 — 8,311 4,191 12,502 (116 ) 12/31/2018 1984 Rio Robles Drive San Jose, CA 3 — 23,687 13,698 614 — 23,687 14,312 37,999 (403 ) 12/31/2018 1984 2450 and 2500 Walsh Avenue Santa Clara, CA 2 — 13,374 16,651 — — 13,374 16,651 30,025 (461 ) 12/31/2018 1982 3250 and 3260 Jay Street Santa Clara, CA 2 — 19,899 14,051 — — 19,899 14,051 33,950 (390 ) 12/31/2018 1982 603 San Juan Avenue Stockton, CA 1 — 563 5,470 — — 563 5,470 6,033 (1,015 ) 7/20/2012 2012 350 West Java Drive Sunnyvale, CA 1 — 24,609 462 21 — 24,609 483 25,092 (14 ) 12/31/2018 1984 7958 South Chester Street Centennial, CO 1 — 6,682 7,153 105 — 6,682 7,258 13,940 (200 ) 12/31/2018 2000 350 Spectrum Loop Colorado Springs, CO 1 — 3,650 7,732 86 — 3,650 7,818 11,468 (219 ) 12/31/2018 2000 Initial Cost to Company Costs Capitalized Subsequent to Acquisition Cost amount carried at Close of Period Property Location Number of Properties Encumbrances (1) Land Buildings Impairments/ Land Buildings Total (2) Accumulated (3) Date(s) Original 333 Inverness Drive South Englewood, CO 1 — 5,711 4,543 — — 5,711 4,543 10,254 (136 ) 12/31/2018 1998 12795 West Alameda Parkway Lakewood, CO 1 1,687 2,640 23,777 1,339 — 2,640 25,116 27,756 (6,195 ) 1/15/2010 1988 Corporate Center Lakewood, CO 3 — 2,887 27,537 3,889 — 2,887 31,426 34,313 (13,409 ) 10/11/2002 1980 11 Dupont Circle, NW Washington, DC 1 64,686 28,255 44,743 5,095 — 28,255 49,838 78,093 (3,366 ) 10/2/2017 1974 1211 Connecticut Avenue, NW Washington, DC 1 26,542 30,388 24,667 2,168 — 30,388 26,835 57,223 (1,793 ) 10/2/2017 1967 1401 K Street, NW Washington, DC 1 24,502 29,215 34,656 4,461 — 29,215 39,117 68,332 (2,910 ) 10/2/2017 1929 20 Massachusetts Avenue Washington, DC 1 — 12,009 51,527 21,755 — 12,223 73,068 85,291 (37,223 ) 3/31/1997 1996 440 First Street, NW Washington, DC 1 — 27,903 38,624 1,332 — 27,903 39,956 67,859 (2,339 ) 10/2/2017 1982 625 Indiana Avenue Washington, DC 1 — 26,000 25,955 8,491 — 26,000 34,446 60,446 (8,694 ) 8/17/2010 1989 840 First Street, NE Washington, DC 1 33,219 42,727 73,278 2,222 — 42,727 75,500 118,227 (4,303 ) 10/2/2017 2003 10350 NW 112th Avenue Miami, FL 1 — 4,798 2,757 — — 4,798 2,757 7,555 (76 ) 12/31/2018 2002 7850 Southwest 6th Court Plantation, FL 1 — 4,800 30,592 383 — 4,800 30,975 35,775 (6,808 ) 5/12/2011 1999 8900 Grand Oak Circle Tampa, FL 1 — 1,100 11,773 427 — 1,100 12,200 13,300 (2,787 ) 10/15/2010 1994 180 Ted Turner Drive SW Atlanta, GA 1 — 5,717 20,017 295 — 5,717 20,312 26,029 (3,747 ) 7/25/2012 2007 Corporate Square Atlanta, GA 5 — 3,996 29,762 27,962 — 3,996 57,724 61,720 (15,442 ) 7/16/2004 1967 Executive Park Atlanta, GA 1 — 1,521 11,826 4,041 — 1,521 15,867 17,388 (6,437 ) 7/16/2004 1972 One Georgia Center Atlanta, GA 1 — 10,250 27,933 9,227 — 10,250 37,160 47,410 (6,646 ) 9/30/2011 1968 One Primerica Parkway Duluth, GA 1 — 6,927 22,951 — — 6,927 22,951 29,878 (636 ) 12/31/2018 2013 4712 Southpark Boulevard Ellenwood, GA 1 — 1,390 19,635 118 — 1,390 19,753 21,143 (3,653 ) 7/25/2012 2005 91-209 Kuhela Street Kapolei, HI 1 — 1,998 — 10 — 1,998 10 2,008 — 12/31/2018 Land 8305 NW 62nd Avenue Johnston, IA 1 — 2,649 7,997 — — 2,649 7,997 10,646 (221 ) 12/31/2018 2011 1185, 1249 & 1387 S. Vinnell Way Boise, ID 3 — 3,390 29,026 935 — 3,390 29,961 33,351 (5,684 ) 9/11/2012 1996; 1997; 2002 2020 S. Arlington Heights Arlington Heights, IL 1 — 1,450 13,588 444 — 1,450 14,032 15,482 (3,467 ) 12/29/2009 1988 400 South Jefferson Street Chicago, IL 1 49,299 19,379 20,115 — — 19,379 20,115 39,494 (558 ) 12/31/2018 1947 1415 West Diehl Road Naperville, IL 1 — 12,333 20,586 776 — 12,333 21,362 33,695 (636 ) 12/31/2018 2001 440 North Fairway Drive Vernon Hills, IL 1 — 4,465 441 — — 4,465 441 4,906 (13 ) 12/31/2018 1,992 7601 and 7635 Interactive Way Indianapolis, IN 2 — 3,337 14,522 26 — 3,337 14,548 17,885 (376 ) 12/31/2018 2003 Intech Park Indianapolis, IN 3 — 4,170 69,759 7,050 — 4,170 76,809 80,979 (15,777 ) 10/14/2011 2000; 2001; 2008 Initial Cost to Company Costs Capitalized Subsequent to Acquisition Cost amount carried at Close of Period Property Location Number of Properties Encumbrances (1) Land Buildings Impairments/ Land Buildings Total (2) Accumulated (3) Date(s) Original The Atrium at Circleport II Erlanger, KY 1 — 1,796 1,933 — — 1,796 1,933 3,729 (80 ) 12/31/2018 1999 7125 Industrial Road Florence, KY 1 — 1,698 11,722 293 — 1,698 12,015 13,713 (2,074 ) 12/31/2012 1980 251 Causeway Street Boston, MA 1 — 8,130 17,293 3,296 — 8,130 20,589 28,719 (4,708 ) 8/17/2010 1987 300 and 330 Billerica Road Chelmsford, MA 2 — 4,700 — 458 — 4,700 458 5,158 (3 ) 12/31/2018 1984 75 Pleasant Street Malden, MA 1 — 1,050 31,086 856 — 1,050 31,942 32,992 (7,500 ) 5/24/2010 2008 25 Newport Avenue Quincy, MA 1 — 2,700 9,199 1,879 — 2,700 11,078 13,778 (2,464 ) 2/16/2011 1985 One Montvale Avenue Stoneham, MA 1 — 1,670 11,035 2,693 — 1,670 13,728 15,398 (3,101 ) 6/16/2010 1945 314 Littleton Road Westford, MA 1 — 5,691 8,487 41 — 5,691 8,528 14,219 (238 ) 12/31/2018 2007 Annapolis Commerce Center Annapolis, MD 2 — 4,057 7,665 370 — 4,057 8,035 12,092 (523 ) 10/2/2017 1989 4201 Patterson Avenue Baltimore, MD 1 — 901 8,097 4,099 (85 ) 892 12,120 13,012 (5,401 ) 10/15/1998 1989 7001 Columbia Gateway Drive Columbia, MD 1 — 5,642 10,352 — — 5,642 10,352 15,994 (305 ) 12/31/2018 2008 Hillside Center Columbia, MD 2 — 3,437 4,228 576 — 3,437 4,804 8,241 (277 ) 10/2/2017 2001 TenThreeTwenty Columbia, MD 1 — 3,126 16,361 1,537 — 3,126 17,898 21,024 (1,177 ) 10/2/2017 1982 3300 75th Avenue Landover, MD 1 — 4,110 36,371 1,513 — 4,110 37,884 41,994 (9,310 ) 2/26/2010 1985 2115 East Jefferson Street Rockville, MD 1 — 3,349 11,152 436 — 3,349 11,588 14,937 (1,815 ) 8/27/2013 1981 Redland 520/530 Rockville, MD 3 — 12,714 61,377 1,744 — 12,714 63,121 75,835 (3,541 ) 10/2/2017 2008 Redland 540 Rockville, MD 1 — 10,740 17,714 6,001 — 10,740 23,715 34,455 (1,909 ) 10/2/2017 2003 Rutherford Business Park Windsor Mill, MD 1 — 1,598 10,219 472 — 1,598 10,691 12,289 (1,845 ) 11/16/2012 1972 3550 Green Court Ann Arbor, MI 1 — 3,630 4,857 — — 3,630 4,857 8,487 (142 ) 12/31/2018 1998 11411 E. Jefferson Avenue Detroit, MI 1 — 630 18,002 451 — 630 18,453 19,083 (4,402 ) 4/23/2010 2009 Rosedale Corporate Plaza Roseville, MN 1 — 672 6,045 1,526 — 672 7,571 8,243 (3,759 ) 12/1/1999 1987 1300 Summit Street Kansas City, MO 1 — 2,776 12,070 1,143 — 2,776 13,213 15,989 (2,399 ) 9/27/2012 1998 2555 Grand Boulevard Kansas City, MO 1 — 4,085 51,399 472 — 4,085 51,871 55,956 (1,408 ) 12/31/2018 2003 4241-4300 NE 34th Street Kansas City, MO 1 — 1,443 6,193 4,180 — 1,780 10,036 11,816 (4,523 ) 3/31/1997 1995 1220 Echelon Parkway Jackson, MS 1 — 440 25,458 258 — 440 25,716 26,156 (4,760 ) 7/25/2012 2009 2300 and 2400 Yorkmont Road Charlotte, NC 2 — 1,334 19,075 1,387 — 1,334 20,462 21,796 (587 ) 12/31/2018 1995 18010 and 18020 Burt Street Omaha, NE 2 — 6,977 12,500 — — 6,977 12,500 19,477 (346 ) 12/31/2018 2012 500 Charles Ewing Boulevard Ewing, NJ 1 — 4,808 26,002 — — 4,808 26,002 30,810 (721 ) 12/31/2018 2012 Initial Cost to Company Costs Capitalized Subsequent to Acquisition Cost amount carried at Close of Period Property Location Number of Properties Encumbrances (1) Land Buildings Impairments/ Land Buildings Total (2) Accumulated (3) Date(s) Original 299 Jefferson Road Parsippany, NJ 1 — 4,543 2,914 493 — 4,543 3,407 7,950 (85 ) 12/31/2018 2011 One Jefferson Road Parsippany, NJ 1 — 4,415 5,249 10 — 4,415 5,259 9,674 (143 ) 12/31/2018 2009 Airline Corporate Center Colonie, NY 1 — 790 6,400 406 — 790 6,806 7,596 (1,253 ) 6/22/2012 2004 5000 Corporate Court Holtsville, NY 1 — 6,530 17,711 3,799 — 6,530 21,510 28,040 (4,492 ) 8/31/2011 2000 8687 Carling Road Liverpool, NY 1 — 566 — — — 566 — 566 — 12/31/2018 1997 1212 Pittsford - Victor Road Pittsford, NY 1 — 608 78 530 — 608 608 1,216 (5 ) 12/31/2018 1965 2231 Schrock Road Columbus, OH 1 — 716 217 101 — 716 318 1,034 (10 ) 12/31/2018 1999 4600 25th Avenue Salem, OR 1 — 6,510 17,973 6,658 — 6,510 24,631 31,141 (5,904 ) 12/20/2011 1957 8800 Tinicum Boulevard Philadelphia, PA 1 40,310 5,573 22,686 — — 5,573 22,686 28,259 (629 ) 12/31/2018 2000 9680 Old Bailes Road Fort Mill, SC 1 — 834 2,944 — — 834 2,944 3,778 (82 ) 12/31/2018 2007 One Memphis Place Memphis, TN 1 — 1,630 5,645 7,435 — 1,630 13,080 14,710 (2,996 ) 9/17/2010 1985 16001 North Dallas Parkway Addison, TX 2 — 10,158 63,036 331 — 10,158 63,367 73,525 (1,870 ) 12/31/2018 1987 Research Park Austin, TX 2 — 4,258 13,747 536 — 4,258 14,283 18,541 (835 ) 12/31/2018 1999 10451 Clay Road Houston, TX 1 — 5,495 10,253 — — 5,495 10,253 15,748 (284 ) 12/31/2018 2013 202 North Castlegory Road Houston, TX 1 — 863 5,024 — — 863 5,024 5,887 (131 ) 12/31/2018 2016 6380 Rogerdale Road Houston, TX 1 — 12,628 6,113 14 — 12,628 6,127 18,755 (170 ) 12/31/2018 2006 4221 W. John Carpenter Freeway Irving, TX 1 — 1,413 2,365 1,737 — 1,413 4,102 5,515 (123 ) 12/31/2018 1995 8675,8701-8711 Freeport Pkwy and 8901 Esters Boulevard Irving, TX 3 — 10,185 31,566 — — 10,185 31,566 41,751 (875 ) 12/31/2018 1990 1511 East Common Street New Braunfels, TX 1 — 4,965 1,266 67 — 4,965 1,333 6,298 (35 ) 12/31/2018 2005 2900 West Plano Parkway Plano, TX 1 — 6,819 8,831 — — 6,819 8,831 15,650 (244 ) 12/31/2018 1998 3400 West Plano Parkway Plano, TX 1 — 4,543 15,964 321 — 4,543 16,285 20,828 (451 ) 12/31/2018 1994 3600 Wiseman Boulevard San Antonio, TX 1 — 3,493 6,662 137 — 3,493 6,799 10,292 (194 ) 12/31/2018 2004 701 Clay Road Waco, TX 1 — 2,030 8,708 9,450 — 2,060 18,128 20,188 (5,351 ) 12/23/1997 1997 1800 Novell Place Provo, UT 1 — 7,487 43,487 — — 7,487 43,487 50,974 (1,301 ) 12/31/2018 2000 4885-4931 North 300 West Provo, UT 2 — 3,915 9,429 21 — 3,915 9,450 13,365 (276 ) 12/31/2018 2009 14660, 14672 & 14668 Lee Road Chantilly, VA 3 — 6,966 74,214 2,278 — 6,966 76,492 83,458 (5,879 ) 12/22/2016 1998; 2002; 2006 1434 Crossways Chesapeake, VA 2 — 3,617 19,527 2,010 — 3,617 21,537 25,154 (1,749 ) 10/2/2017 1998 Greenbrier Towers Chesapeake, VA 2 — 3,437 11,241 1,457 — 3,437 12,698 16,135 (1,080 ) 10/2/2017 1985 Enterchange at Meadowville Chester, VA 1 — 1,478 9,594 283 — 1,478 9,877 11,355 (1,558 ) 8/28/2013 1999 Pender Business Park Fairfax, VA 4 — 2,487 21,386 1,127 — 2,487 22,513 25,000 (3,530 ) 11/4/2013 2000 Initial Cost to Company Costs Capitalized Subsequent to Acquisition Cost amount carried at Close of Period Property Location Number of Properties Encumbrances (1) Land Buildings Impairments/ Land Buildings Total (2) Accumulated (3) Date(s) Original Three Flint Hill Fairfax, VA 1 — 5,991 25,536 2,897 — 5,991 28,433 34,424 (2,058 ) 10/2/2017 1984 7987 Ashton Avenue Manassas, VA 1 — 1,562 8,253 694 — 1,562 8,947 10,509 (717 ) 1/3/2017 1989 Two Commercial Place Norfolk, VA 1 — 4,494 21,508 389 — 4,494 21,897 26,391 (563 ) 12/31/2018 1974 1759 & 1760 Business Center Drive Reston, VA 2 — 9,066 78,658 4,093 — 9,066 82,751 91,817 (11,392 ) 5/28/2014 1987 1775 Wiehle Avenue Reston, VA 1 — 4,138 26,120 1,446 — 4,138 27,566 31,704 (1,583 ) 10/2/2017 2001 501 South 5th Street Richmond, VA 1 — 14,767 39,101 230 — 14,767 39,331 54,098 (1,134 ) 12/31/2018 2009 9201 Forest Hill Avenue Richmond, VA 1 — 1,344 375 150 — 1,344 525 1,869 (12 ) 12/31/2018 1985 9960 Mayland Drive Richmond, VA 1 — 2,614 15,930 2,440 — 2,614 18,370 20,984 (2,559 ) 5/20/2014 1994 Parham Place Richmond, VA 3 — 913 1,099 15 — 913 1,114 2,027 (31 ) 12/31/2018 1989; 2012 1751 Blue Hills Drive Roanoke, VA 1 — 2,689 7,761 — — 2,689 7,761 10,450 (215 ) 12/31/2018 2003 Atlantic Corporate Park Sterling, VA 2 — 5,752 29,316 2,055 — 5,752 31,371 37,123 (1,690 ) 10/2/2017 2008 Orbital Sciences Campus Sterling, VA 3 — 12,275 19,320 25 — 12,275 19,345 31,620 (570 ) 12/31/2018 2001 Sterling Business Park Lots 8 and 9 Sterling, VA 1 — 9,177 44,324 52 — 9,177 44,376 53,553 (2,493 ) 10/2/2017 2016 65 Bowdoin Street S. Burlington, VT 1 — 700 8,416 140 — 700 8,556 9,256 (2,090 ) 4/9/2010 2009 840 North Broadway Everett, WA 2 — 3,360 15,376 2,649 — 3,360 18,025 21,385 (3,716 ) 6/28/2012 1985 Stevens Center Richland, WA 2 — 3,970 17,035 4,456 — 4,042 21,419 25,461 (10,658 ) 3/31/1997 1995 351, 401, 501 Elliott Ave West Seattle, WA 3 69,701 26,640 52,740 654 — 26,640 53,394 80,034 (1,467 ) 12/31/2018 2000 11050 West Liberty Drive Milwaukee, WI 1 — 945 4,539 103 — 945 4,642 5,587 (998 ) 6/9/2011 2006 5353 Yellowstone Road Cheyenne, WY 1 — 1,915 8,217 1,346 — 1,950 9,528 11,478 (4,907 ) 3/31/1997 1995 183 $ 309,946 $ 839,889 $ 2,425,029 $ 232,838 $ (4,525 ) $ 840,550 $ 2,652,681 $ 3,493,231 $ (387,656 ) Properties Held for Sale — — — — 1 Targeting Center Windsor, CT 1 — 1,428 588 — — 1,428 588 2,016 (13 ) 12/31/2018 1980 475 Bond Street Lincolnshire, IL 1 — 4,764 552 — — 4,764 552 5,316 (11 ) 12/31/2018 2000 50 West State Street Trenton, NJ 1 — 5,000 38,203 3,337 (18,623 ) 3,866 24,051 27,917 — 12/30/2010 1989 3920 Pender Drive Fairfax, VA 1 13,128 2,934 12,840 538 — 2,934 13,378 16,312 (1,796 ) 3/21/2014 1981 Aquia Commerce Center Stafford, VA 2 — 2,090 7,465 784 — 2,090 8,249 10,339 (1,733 ) 6/22/2011 1988; 1999 6 13,128 16,216 59,648 4,659 (18,623 ) 15,082 46,818 61,900 (3,553 ) 189 $ 323,074 $ 856,105 $ 2,484,677 $ 237,497 $ (23,148 ) $ 855,632 $ 2,699,499 $ 3,555,131 $ (391,209 ) (1) Represents mortgage debt, net of the unamortized balance of the fair value adjustments and debt issuance costs totaling $ 3,135 . (2) Excludes the value of real estate intangibles. Aggregate cost for federal income tax purposes is approximately $6,971,434 . (3) Depreciation on building and improvements is provided for periods ranging up to 40 years and on equipment up to 12 years An analysis of the carrying amount of real estate properties and accumulated depreciation is as follows: Real Estate Properties Accumulated Depreciation Balance at December 31, 2016 $ 1,888,760 $ 296,804 Additions 1,100,138 45,315 Loss on asset impairment (9,490 ) — Disposals (3,687 ) (271 ) Balance at December 31, 2017 2,975,721 341,848 Additions 1,486,342 65,215 Loss on asset impairment (8,630 ) — Disposals (286,837 ) (18,740 ) Cost basis adjustment (1) (5,005 ) (5,005 ) Reclassification of assets of properties held for sale (216,955 ) (8,171 ) Balance at December 31, 2018 3,944,636 375,147 Additions 66,221 89,398 Loss on asset impairment (22,255 ) — Disposals (424,302 ) (64,167 ) Cost basis adjustment (1) (9,169 ) (9,169 ) Reclassification of assets of properties held for sale (61,900 ) (3,553 ) Balance at December 31, 2019 $ 3,493,231 $ 387,656 (1) Represents the reclassification between accumulated depreciation and building made to certain properties reclassified as assets of properties held for sale at fair value in accordance with GAAP. |