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CONSOLIDATED BALANCE SHEETS OF ERP OPERATING LIMITED PARTNERSHIP (Unaudited) - USD ($) $ in Thousands | Sep. 30, 2019 | Dec. 31, 2018
--- | --- | ---
ASSETS |  |
Land | $ 5,955,121 | $ 5,875,803
Depreciable property | 21,168,255 | 20,435,901
Projects under development | 143,434 | 109,409
Land held for development | 91,017 | 89,909
Investment in real estate | 27,357,827 | 26,511,022
Accumulated depreciation | (7,171,876) | (6,696,281)
Investment in real estate, net | 20,185,951 | 19,814,741
Investments in unconsolidated entities | 52,474 | 58,349
Cash and cash equivalents | 28,777 | 47,442
Restricted deposits | 55,819 | 68,871
Right-of-use assets | 481,044 | 0
Other assets | 249,991 | 404,806
Total assets | 21,054,056 | 20,394,209
Liabilities: |  |
Mortgage notes payable, net | 1,962,471 | 2,385,470
Notes, net | 6,675,084 | 5,933,286
Line of credit and commercial paper | 354,381 | 499,183
Accounts payable and accrued expenses | 151,680 | 102,471
Accrued interest payable | 73,747 | 62,622
Lease liabilities | 333,312 | 0
Other liabilities | 312,849 | 358,563
Security deposits | 70,398 | 67,258
Distributions payable | 218,136 | 206,601
Total liabilities | 10,152,058 | 9,615,454
Commitments and contingencies |  |
Partners’ Capital: |  |
Accumulated other comprehensive income (loss) | (84,092) | (64,986)
Noncontrolling Interests – Partially Owned Properties | (1,702) | (2,293)
Total liabilities and equity/capital | 21,054,056 | 20,394,209
ERPOP [Member] |  |
ASSETS |  |
Land | 5,955,121 | 5,875,803
Depreciable property | 21,168,255 | 20,435,901
Projects under development | 143,434 | 109,409
Land held for development | 91,017 | 89,909
Investment in real estate | 27,357,827 | 26,511,022
Accumulated depreciation | (7,171,876) | (6,696,281)
Investment in real estate, net | 20,185,951 | 19,814,741
Investments in unconsolidated entities | 52,474 | 58,349
Cash and cash equivalents | 28,777 | 47,442
Restricted deposits | 55,819 | 68,871
Right-of-use assets | 481,044 |
Other assets | 249,991 | 404,806
Total assets | 21,054,056 | 20,394,209
Liabilities: |  |
Mortgage notes payable, net | 1,962,471 | 2,385,470
Notes, net | 6,675,084 | 5,933,286
Line of credit and commercial paper | 354,381 | 499,183
Accounts payable and accrued expenses | 151,680 | 102,471
Accrued interest payable | 73,747 | 62,622
Lease liabilities | 333,312 |
Other liabilities | 312,849 | 358,563
Security deposits | 70,398 | 67,258
Distributions payable | 218,136 | 206,601
Total liabilities | 10,152,058 | 9,615,454
Commitments and contingencies |  |
Redeemable Limited Partners | 494,999 | 379,106
Partners’ Capital: |  |
Preference Units | 37,280 | 37,280
General Partner | 10,229,448 | 10,200,910
Limited Partners | 226,065 | 228,738
Accumulated other comprehensive income (loss) | (84,092) | (64,986)
Total partners’ capital | 10,408,701 | 10,401,942
Noncontrolling Interests – Partially Owned Properties | (1,702) | (2,293)
Total capital | 10,406,999 | 10,399,649
Total liabilities and equity/capital | $ 21,054,056 | $ 20,394,209

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- Definition Amount of partners' capital (deficit), including portions attributable to both the parent and noncontrolling interests. Excludes temporary equity and is sometimes called permanent equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 272 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055 + Details
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- Definition The amount of the preferred partners' ownership interests. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 5 -Subparagraph (SAB Topic 4.F) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 272 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70434-108055 + 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=119400593&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=119400593&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=119400593&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=118932676&loc=d3e3044-108585 + Details
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