JBG SMITH Properties responded to SEC staff comments on segment reporting
Letter dated
2026-04-03; published on EDGAR 2026-05-07 — the
SEC releases comment letters only after the review closes.
Please tell us what consideration you gave to disclosing total assets for each reportable segment, and other segment asset information, or disclosing why such information is not available. Refer to ASC 280-10-50-22, 50-25, 50-26 and 50-30(c). Response: The Company respectfully advises the Staff that it carefully considered the disclosure requirements of ASC 280-10-50-22, 50-25, 50-26 and 50-30(c) in preparing the…
Evidence
Cited sections
Note 20. Segment Information, page 99
Direction
company to staff
Letter dated
2026-04-03
Published on edgar
2026-05-07
Reviewing
JBG SMITH Properties Form 10-K for the fiscal year ended December 31, 2025 File No. 001-37994 Dear Mr. Lewis and Mr. Esquivel: This letter is submitted on behal
Source
Company response to SEC staff (CORRESP)
Topics
Segment reporting
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned JBG SMITH Properties's accounting for segment reporting
Letter dated
2026-03-24; published on EDGAR 2026-05-07 — the
SEC releases comment letters only after the review closes.
Please tell us what consideration you gave to disclosing total assets for each reportable segment, and other segment asset information, or disclosing why such information is not available. Refer to ASC 280-10-50-22, 50-25, 50-26 and 50-30(c). In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action…
Evidence
Cited sections
Note 20. Segment Information, page 99
Direction
staff to company
Letter dated
2026-03-24
Published on edgar
2026-05-07
Reviewing
JBG SMITH Properties Form 10-K for the fiscal year ended December 31, 2025 File No. 001-37994 Dear M. Moina Banerjee: We have limited our review of your filing
Source
SEC staff comment letter (UPLOAD)
Topics
Segment reporting
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.