For the study, Walmart has been selected; Walmart has different types of real estate holdings on its balance sheet which include land, building and construction in progress. The company has real estate holdings which make its balance sheet strong as these fixed assets play important and imperative role in making the balance sheet of Walmart stable, as there are various other items in the balance sheet which affects the balance sheet of the company. In relation to this, unfinished construction objects are objects of immovable (estate), which are not subject to the existing construction contract. The ...