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CONSOLIDATED STATEMENTS OF OPERATIONS OF ERP OPERATING LIMITED PARTNERSHIP (Unaudited) - USD ($) shares in Thousands, $ in Thousands | 3 Months Ended
--- | ---
Mar. 31, 2024 | Mar. 31, 2023
REVENUES |  |
Rental income | $ 730,818 | $ 705,088
EXPENSES |  |
Property and maintenance | 134,630 | 137,579
Real estate taxes and insurance | 108,927 | 106,669
Property management | 35,458 | 31,466
General and administrative | 15,720 | 16,165
Depreciation | 225,695 | 215,830
Total expenses | 520,430 | 507,709
Net gain (loss) on sales of real estate properties | 188,185 | 100,209
Interest and other income | 9,329 | 1,538
Other expenses | (31,738) | (8,995)
Interest: |  |
Expense incurred, net | (67,212) | (66,401)
Amortization of deferred financing costs | (1,918) | (1,979)
Income before income and other taxes, income (loss) from investments in unconsolidated entities and net gain (loss) on sales of land parcels | 307,034 | 221,751
Income and other tax (expense) benefit | (304) | (298)
Income (loss) from investments in unconsolidated entities | (1,698) | (1,382)
Net income | 305,032 | 220,071
Net (income) loss attributable to Noncontrolling Interests – Partially Owned Properties | (970) | (977)
Net income attributable to controlling interests | 295,787 | $ 212,035
ALLOCATION OF NET INCOME: |  |
Premium on redemption of Preference Units | $ 1,444 |
Earnings per Unit – basic: |  |
Net income available to Units | $ 0.78 | $ 0.56
Earnings per Unit – diluted: |  |
Net income available to Units | $ 0.77 | $ 0.56
Weighted average Units outstanding | 390,561 | 390,664
ERPOP [Member] |  |
REVENUES |  |
Rental income | $ 730,818 | $ 705,088
EXPENSES |  |
Property and maintenance | 134,630 | 137,579
Real estate taxes and insurance | 108,927 | 106,669
Property management | 35,458 | 31,466
General and administrative | 15,720 | 16,165
Depreciation | 225,695 | 215,830
Total expenses | 520,430 | 507,709
Net gain (loss) on sales of real estate properties | 188,185 | 100,209
Interest and other income | 9,329 | 1,538
Other expenses | (31,738) | (8,995)
Interest: |  |
Expense incurred, net | (67,212) | (66,401)
Amortization of deferred financing costs | (1,918) | (1,979)
Income before income and other taxes, income (loss) from investments in unconsolidated entities and net gain (loss) on sales of land parcels | 307,034 | 221,751
Income and other tax (expense) benefit | (304) | (298)
Income (loss) from investments in unconsolidated entities | (1,698) | (1,382)
Net income | 305,032 | 220,071
Net (income) loss attributable to Noncontrolling Interests – Partially Owned Properties | (970) | (977)
Net income attributable to controlling interests | 304,062 | 219,094
ALLOCATION OF NET INCOME: |  |
Preference Units | 547 | 772
Premium on redemption of Preference Units | 1,444 |
General Partner | 293,796 | 211,263
Limited Partners | 8,275 | 7,059
Net income available to Units | $ 302,071 | $ 218,322
Earnings per Unit – basic: |  |
Net income available to Units | $ 0.78 | $ 0.56
Weighted average Units outstanding | 389,481 | 389,851
Earnings per Unit – diluted: |  |
Net income available to Units | $ 0.77 | $ 0.56
Weighted average Units outstanding | 390,561 | 390,664

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