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CONSOLIDATED BALANCE SHEETS OF ERP OPERATING LIMITED PARTNERSHIP (Unaudited) - USD ($) $ in Thousands | Sep. 30, 2017 | Dec. 31, 2016
--- | --- | ---
Investment in real estate |  |
Land | $ 5,985,004 | $ 5,899,862
Depreciable property | 19,571,402 | 18,730,579
Projects under development | 293,064 | 637,168
Land held for development | 99,073 | 118,816
Investment in real estate | 25,948,543 | 25,386,425
Accumulated depreciation | (5,849,110) | (5,360,389)
Investment in real estate, net | 20,099,433 | 20,026,036
Cash and cash equivalents | 46,565 | 77,207
Investments in unconsolidated entities | 59,029 | 60,141
Deposits – restricted | 36,639 | 76,946
Escrow deposits – mortgage | 10,972 | 64,935
Other assets | 445,195 | 398,883
Total assets | 20,697,833 | 20,704,148
Liabilities: |  |
Mortgage notes payable, net | 3,619,180 | 4,119,181
Notes, net | 5,143,248 | 4,848,079
Line of credit and commercial paper | 229,844 | 19,998
Accounts payable and accrued expenses | 167,984 | 147,482
Accrued interest payable | 72,811 | 60,946
Other liabilities | 332,650 | 350,466
Security deposits | 65,230 | 62,624
Distributions payable | 192,569 | 192,296
Total liabilities | 9,823,516 | 9,801,072
Commitments and contingencies |  |
Partners' Capital: |  |
Accumulated other comprehensive (loss) | (94,674) | (113,909)
Noncontrolling Interests – Partially Owned Properties | 6,175 | 10,609
Total liabilities and equity/capital | 20,697,833 | 20,704,148
ERPOP [Member] |  |
Investment in real estate |  |
Land | 5,985,004 | 5,899,862
Depreciable property | 19,571,402 | 18,730,579
Projects under development | 293,064 | 637,168
Land held for development | 99,073 | 118,816
Investment in real estate | 25,948,543 | 25,386,425
Accumulated depreciation | (5,849,110) | (5,360,389)
Investment in real estate, net | 20,099,433 | 20,026,036
Cash and cash equivalents | 46,565 | 77,207
Investments in unconsolidated entities | 59,029 | 60,141
Deposits – restricted | 36,639 | 76,946
Escrow deposits – mortgage | 10,972 | 64,935
Other assets | 445,195 | 398,883
Total assets | 20,697,833 | 20,704,148
Liabilities: |  |
Mortgage notes payable, net | 3,619,180 | 4,119,181
Notes, net | 5,143,248 | 4,848,079
Line of credit and commercial paper | 229,844 | 19,998
Accounts payable and accrued expenses | 167,984 | 147,482
Accrued interest payable | 72,811 | 60,946
Other liabilities | 332,650 | 350,466
Security deposits | 65,230 | 62,624
Distributions payable | 192,569 | 192,296
Total liabilities | 9,823,516 | 9,801,072
Commitments and contingencies |  |
Redeemable Limited Partners | 380,541 | 442,092
Partners' Capital: |  |
Preference Units | 37,280 | 37,280
General Partner | 10,316,663 | 10,305,707
Limited Partners | 228,332 | 221,297
Accumulated other comprehensive (loss) | (94,674) | (113,909)
Total partners' capital | 10,487,601 | 10,450,375
Noncontrolling Interests – Partially Owned Properties | 6,175 | 10,609
Total capital | 10,493,776 | 10,460,984
Total liabilities and equity/capital | $ 20,697,833 | $ 20,704,148

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- Definition The designation of funds furnished by a borrower to a lender to assure future payments of the borrower's real estate taxes, insurance and replacement reserve obligations with respect to a mortgaged property. Escrow deposits may be made for a variety of other purposes such as earnest money and contingent payments. + References No definition available. + Details
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- Definition Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition The cumulative amount of depreciation for real estate property held for investment purposes. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.1(3)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
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- Definition Amount of real estate investment property which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; and (7) other real estate investments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.1(d)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
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- Definition Amount of real estate investment property, net of accumulated depreciation, which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; and (7) other real estate investments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.1(d)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
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- Definition Amount of cash and cash equivalents restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(1)(a)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(2)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=98513485&loc=SL98516268-108586 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=98514028&loc=d3e3044-108585 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Carrying value as of the balance sheet date, including the current and noncurrent portions, of collateralized debt obligations (with maturities initially due after one year or beyond the operating cycle, if longer). Such obligations include mortgage loans, chattel loans, and any other borrowings secured by assets of the borrower. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
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- Definition This element represents money paid in advance to protect the provider of a product or service, such as a lessor, against damage or nonpayment by the buyer or tenant (lessee) during the term of the agreement. Such damages may include physical damage to the property, theft of property, and other contractual breaches. Security deposits held may be interest or noninterest bearing. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.15(a)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
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