投資法人債発行費
Investment corporation bond issuance costs
日本基準
1年内償還予定の投資法人債
Current portion of investment corporation bonds
未払分配金
Distributions payable
投資法人債
Investment corporation bonds
預り敷金及び保証金
Leasehold and guarantee deposits received
営業未払金
Operating accounts payable
信託預り敷金及び保証金
Leasehold and guarantee deposits received in trust
信託建設仮勘定
Construction in progress in trust
投資主資本
Unitholders’ equity
営業雑経費
Operating miscellaneous expenses
協会費
Association fee
給料・手当
Salaries and allowances
時効成立分配金・償還金
Dividends and redemption – prescription
貸倒償却
Bad debts written off
貯蔵品廃棄損
Loss on disposal of supplies
時効成立後支払分配金・償還金
Dividends and redemption paid – prescription
営業未収入金（純額）
Operating accounts receivable, net
親法人投資口
Investment units – parent
子法人投資口
Investment units – subsidiary
信託現金及び信託預金
Cash and deposits in trust
旅費交通費
Travel and transportation expenses