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CONSOLIDATED BALANCE SHEETS OF ERP OPERATING LIMITED PARTNERSHIP - USD ($) $ in Thousands | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
ASSETS |  |
Land | $ 5,875,803 | $ 5,996,024
Depreciable property | 20,435,901 | 19,768,362
Projects under development | 109,409 | 163,547
Land held for development | 89,909 | 98,963
Investment in real estate | 26,511,022 | 26,026,896
Accumulated depreciation | (6,696,281) | (6,040,378)
Investment in real estate, net | 19,814,741 | 19,986,518
Investments in unconsolidated entities | 58,349 | 58,254
Cash and cash equivalents | 47,442 | 50,647
Restricted deposits | 68,871 | 50,115
Other assets | 404,806 | 425,065
Total assets | 20,394,209 | 20,570,599
Liabilities: |  |
Mortgage notes payable, net | 2,385,470 | 3,618,722
Notes, net | 5,933,286 | 5,038,812
Line of credit and commercial paper | 499,183 | 299,757
Accounts payable and accrued expenses | 102,471 | 114,766
Accrued interest payable | 62,622 | 58,035
Other liabilities | 358,563 | 341,852
Security deposits | 67,258 | 65,009
Distributions payable | 206,601 | 192,828
Total liabilities | 9,615,454 | 9,729,781
Commitments and contingencies |  |
Partners’ Capital: |  |
Accumulated other comprehensive income (loss) | (64,986) | (88,612)
Noncontrolling Interests – Partially Owned Properties | (2,293) | 4,708
Total liabilities and equity/capital | 20,394,209 | 20,570,599
ERPOP [Member] |  |
ASSETS |  |
Land | 5,875,803 | 5,996,024
Depreciable property | 20,435,901 | 19,768,362
Projects under development | 109,409 | 163,547
Land held for development | 89,909 | 98,963
Investment in real estate | 26,511,022 | 26,026,896
Accumulated depreciation | (6,696,281) | (6,040,378)
Investment in real estate, net | 19,814,741 | 19,986,518
Investments in unconsolidated entities | 58,349 | 58,254
Cash and cash equivalents | 47,442 | 50,647
Restricted deposits | 68,871 | 50,115
Other assets | 404,806 | 425,065
Total assets | 20,394,209 | 20,570,599
Liabilities: |  |
Mortgage notes payable, net | 2,385,470 | 3,618,722
Notes, net | 5,933,286 | 5,038,812
Line of credit and commercial paper | 499,183 | 299,757
Accounts payable and accrued expenses | 102,471 | 114,766
Accrued interest payable | 62,622 | 58,035
Other liabilities | 358,563 | 341,852
Security deposits | 67,258 | 65,009
Distributions payable | 206,601 | 192,828
Total liabilities | 9,615,454 | 9,729,781
Commitments and contingencies |  |
Redeemable Limited Partners | 379,106 | 366,955
Partners’ Capital: |  |
Preference Units | 37,280 | 37,280
General Partner | 10,200,910 | 10,293,796
Limited Partners | 228,738 | 226,691
Accumulated other comprehensive income (loss) | (64,986) | (88,612)
Total partners’ capital | 10,401,942 | 10,469,155
Noncontrolling Interests – Partially Owned Properties | (2,293) | 4,708
Total capital | 10,399,649 | 10,473,863
Total liabilities and equity/capital | $ 20,394,209 | $ 20,570,599

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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://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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, 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://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3044-108585 + 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://fasb.org/us-gaap/role/ref/legacyRef -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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