Discontinued — last reported Q2 '18

Consolidation · Land Sales

Consolidation — Land Sales

Analysis

StatementSegment
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2013
Last reportedQ2 2018

How to read this metric

Changes reflect shifts in the volume of internal land transfers rather than external market performance.

Detailed definition

This represents the adjustment made during financial consolidation to remove revenue from land sales transactions occurr...

Peer comparison

Standard accounting adjustment found in all large homebuilders with vertically integrated land development.

Metric ID: phm_segment_intersegment_elimination_land_sales

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Frequently Asked Questions

What does consolidation — land sales mean?
The removal of revenue from land sales between internal company divisions during financial reporting.