What is a plat?

A plat is a detailed map that illustrates the layout of a subdivision, including the positioning of streets, lots, and other features. It serves as a critical tool in land development, providing a visual representation of how the land will be divided and utilized. By presenting this information, a plat helps planners, developers, and potential buyers understand the spatial relationships within the development, such as the size and shape of each lot, the locations of public spaces, and the access roads.

The other options do not accurately define a plat. Financial statements pertain to the budgetary and economic aspects of a project rather than its layout. Legal documents outlining zoning regulations focus on the rules governing land use, not on how land is divided. Categories of residential housing classify types of homes but do not relate directly to the mapping of land. Thus, the description of a plat as a detailed map showing the layout of a subdivision is indeed the correct characterization.