v2.4.0.6

Organization and Basis of Presentation Details (Tables)

12 Months Ended

Dec. 31, 2012

Organization and Basis of Presentation

Schedule of reconciliation of net income attributable to common stockholders to taxable net income

The following reconciles net income attributable to common stockholders to taxable net income for the years ended December 31, 2012, 2011 and 2010 (dollars in thousands), (unaudited):

		2012 Estimate			2011 Actual			2010 Actual
Net income attributable to common stockholders		$	423,869$			441,622		$	175,331
GAAP gain on sale of communities (in excess of) less than tax gain			37,575			(84,152	)		3,812
Depreciation/amortization timing differences on real estate			15,012			9,192			8,266
Tax compensation expense less than (in excess of) GAAP			(19,218	)		(43,145	)		(12,202	)
Impairment loss			1,449			14,052			—
Other adjustments			(3,202	)		183			12,628
Taxable net income		$	455,485$			337,752		$	187,835

Schedule of tax components of the entity's common dividends declared

		2012			2011			2010
Ordinary income			47	%		34	%		74	%
15% capital gain			33	%		47	%		11	%
Unrecaptured §1250 gain			20	%		19	%		15	%

Schedule of earnings per common share

		For the year ended
		12-31-12			12-31-11			12-31-10
		(Dollars in thousands)
Basic and diluted shares outstanding
Weighted average common shares—basic			97,416,401			89,922,465			83,859,936
Weighted average DownREIT units outstanding			7,500			8,322			15,321
Effect of dilutive securities			601,251			846,675			757,612
Weighted average common shares—diluted			98,025,152			90,777,462			84,632,869
Calculation of Earnings per Share—basic
Net income attributable to common stockholders		$	423,869		$	441,622		$	175,331
Net income allocated to unvested restricted shares			(1,264	)		(1,631	)		(498	)
Net income attributable to common stockholders, adjusted		$	422,605		$	439,991		$	174,833
Weighted average common shares—basic			97,416,401			89,922,465			83,859,936
Earnings per common share—basic		$	4.34		$	4.89		$	2.08
Calculation of Earnings per Share—diluted
Net income attributable to common stockholders		$	423,869		$	441,622		$	175,331
Add: noncontrolling interests of DownREIT unitholders in consolidated partnerships, including discontinued operations			28			27			55
Adjusted net income attributable to common stockholders		$	423,897		$	441,649		$	175,386
Weighted average common shares—diluted			98,025,152			90,777,462			84,632,869
Earnings per common share—diluted		$	4.32		$	4.87		$	2.07
Dividends per common share		$	3.88		$	3.57		$	3.57

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- Definition

Tabular disclosure of reconciliation of book net income to taxable income.

+ References

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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Tabular disclosure of an entity's basic and diluted earnings per share calculations.

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