PULTEGROUP INC/MI/ | 2013 | FY | 3

Land held for sale at December 31, 2013 and 2012 was as follows ($000’s omitted):
 
 
2013
 
2012
Land held for sale, gross
$
70,003

 
$
135,201

Net realizable value reserves
(8,268
)
 
(44,097
)
Land held for sale, net
$
61,735

 
$
91,104

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