XML 74 R53.htm IDEA: XBRL DOCUMENT
v3.6.0.2

Summary of Significant Accounting Policies Tax (Details) - USD ($) $ / shares in Units, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2016 | Dec. 31, 2015 | Dec. 31, 2014
Deferred Tax Assets Gross | $ 38,700 |  |
Income and other tax (expense) benefit | 1,613 | $ 917 | $ 1,394
Discontinued Operation, Tax Effect of Discontinued Operation | 12 | $ 15 | $ 8
Operating Loss Carryforwards | $ 16,400 |  |
Tax Treatment Of Dividends And Distributions Ordinary Dividends | $ 0.722 | $ 1.591 | $ 1.475
Tax Treatment Of Dividends And Distributions Qualified Dividends | 0.000 | 0.037 | 0.088
Tax Treatment Of Dividends And Distributions Long Term Capital Gain | 9.176 | 0.443 | 0.280
Tax Treatment Of Dividends And Distributions Unrecaptured Section Twelve Hundred And Fifty Gain | 3.117 | 0.139 | 0.157
Distributions declared per Common Share outstanding | $ 13.015 | $ 2.210 | $ 2.000
Land And Depreciable Property Net | $ 15,800,000 | $ 17,000,000 |
Minimum [Member] |  |  |
Operating Loss Carryforwards, Expiration Dates | Jan. 01, 2030 |  |
Maximum [Member] |  |  |
Operating Loss Carryforwards, Expiration Dates | Dec. 31, 2032 |  |
Income, Franchise, and Exise Taxes [Member] |  |  |
Income and other tax (expense) benefit | $ 1,613 | 917 | $ 1,394
Discontinued Operation, Tax Effect of Discontinued Operation | 12 | 15 | 8
Provision for income, franchise and excise taxes | $ 1,625 | $ 932 | $ 1,402

X
- Definition Carrying value of land and property after the effect of depreciation for Federal Income Tax purposes. + References No definition available. + Details
Name: | eqr_LandAndDepreciablePropertyNet
Namespace Prefix: | eqr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations and discontinued operations. + References No definition available. + Details
Name: | eqr_ProvisionForIncomeFranchiseAndExciseTaxes
Namespace Prefix: | eqr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash outflow for gains from qualifying investments owned for longer than 12 months and then sold for prices greater than the purchase prices. Taxes can be deferred until the sale of assets. + References No definition available. + Details
Name: | eqr_TaxTreatmentOfDividendsAndDistributionsLongTermCapitalGain
Namespace Prefix: | eqr_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash outflow per share from distributions of an entity's earnings to common stockholders. Ordinary dividends are paid out of the earnings and profits of the entity and are taxed as ordinary income. + References No definition available. + Details
Name: | eqr_TaxTreatmentOfDividendsAndDistributionsOrdinaryDividends
Namespace Prefix: | eqr_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax Treatment Of Dividends And Distributions Qualified Dividends + References No definition available. + Details
Name: | eqr_TaxTreatmentOfDividendsAndDistributionsQualifiedDividends
Namespace Prefix: | eqr_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash outflow related to a type of depreciation-recapture income that is realized on the sale of depreciable real estate. Unrecaptured Section 1250 income is taxed at a 25% maximum capital gains rate (or in some cases less). + References No definition available. + Details
Name: | eqr_TaxTreatmentOfDividendsAndDistributionsUnrecapturedSectionTwelveHundredAndFiftyGain
Namespace Prefix: | eqr_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Aggregate dividends declared during the period for each share of common stock outstanding. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 + Details
Name: | us-gaap_CommonStockDividendsPerShareDeclared
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Deferred Tax Asset -URI http://asc.fasb.org/extlink&oid=6510090 + Details
Name: | us-gaap_DeferredTaxAssetsGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of tax expense (benefit) related to a discontinued operation. Includes, but is not limited to, tax expense (benefit) related to income (loss) from operations during the phase-out period, tax expense (benefit) related to gain (loss) on disposal, tax expense (benefit) related to gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and tax expense (benefit) related to adjustments of a prior period gain (loss) on disposal. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32672-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3B -URI http://asc.fasb.org/extlink&oid=65878427&loc=SL51721525-107759 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=65878427&loc=SL51721523-107759 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1361-107760 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721673-107760 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65896914&loc=d3e38679-109324 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5C -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721675-107760 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=65878427&loc=d3e1012-107759 + Details
Name: | us-gaap_DiscontinuedOperationTaxEffectOfDiscontinuedOperation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Income Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6515339 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32559-109319 + Details
Name: | us-gaap_OperatingLossCarryforwards
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Expiration date of each operating loss carryforward included in operating loss carryforward, in CCYY-MM-DD format. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32559-109319 + Details
Name: | us-gaap_OperatingLossCarryforwardsExpirationDate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=eqr_IncomeFranchiseandExiseTaxesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |