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CONSOLIDATED BALANCE SHEETS OF ERP OPERATING LIMITED PARTNERSHIP (Unaudited) - USD ($) $ in Thousands | Sep. 30, 2025 | Dec. 31, 2024
--- | --- | ---
ASSETS |  |
Land | $ 5,615,228 | $ 5,606,531
Depreciable property | 24,767,133 | 24,039,412
Projects under development | 163,194 | 261,706
Land held for development | 56,953 | 63,142
Investment in real estate | 30,602,508 | 29,970,791
Accumulated depreciation | (10,976,770) | (10,412,463)
Investment in real estate, net | 19,625,738 | 19,558,328
Investments in unconsolidated entities | 400,077 | 386,531
Cash and cash equivalents | 93,092 | 62,302
Restricted deposits | 106,410 | 97,864
Right-of-use assets | 449,670 | 455,445
Other assets | 390,076 | 273,706
Total assets | 21,065,063 | 20,834,176
Liabilities: |  |
Mortgage notes payable, net | 1,592,935 | 1,630,690
Notes, net | 5,996,686 | 5,947,376
Line of credit and commercial paper | 846,166 | 543,679
Accounts payable and accrued expenses | 154,003 | 99,347
Accrued interest payable | 54,644 | 74,176
Lease liabilities | 304,814 | 304,897
Other liabilities | 298,336 | 310,559
Security deposits | 82,577 | 75,611
Distributions payable | 269,873 | 263,494
Total liabilities | 9,600,034 | 9,249,829
Commitments and contingencies |  |
Redeemable Limited Partners | 181,625 | 338,563
Partners’ Capital: |  |
Accumulated other comprehensive income (loss) | 1,893 | 4,214
Noncontrolling Interests – Partially Owned Properties | (1,791) | (718)
Total liabilities and equity/capital | 21,065,063 | 20,834,176
ERPOP [Member] |  |
ASSETS |  |
Land | 5,615,228 | 5,606,531
Depreciable property | 24,767,133 | 24,039,412
Projects under development | 163,194 | 261,706
Land held for development | 56,953 | 63,142
Investment in real estate | 30,602,508 | 29,970,791
Accumulated depreciation | (10,976,770) | (10,412,463)
Investment in real estate, net | 19,625,738 | 19,558,328
Investments in unconsolidated entities | 400,077 | 386,531
Cash and cash equivalents | 93,092 | 62,302
Restricted deposits | 106,410 | 97,864
Right-of-use assets | 449,670 | 455,445
Other assets | 390,076 | 273,706
Total assets | 21,065,063 | 20,834,176
Liabilities: |  |
Mortgage notes payable, net | 1,592,935 | 1,630,690
Notes, net | 5,996,686 | 5,947,376
Line of credit and commercial paper | 846,166 | 543,679
Accounts payable and accrued expenses | 154,003 | 99,347
Accrued interest payable | 54,644 | 74,176
Lease liabilities | 304,814 | 304,897
Other liabilities | 298,336 | 310,559
Security deposits | 82,577 | 75,611
Distributions payable | 269,873 | 263,494
Total liabilities | 9,600,034 | 9,249,829
Commitments and contingencies |  |
Redeemable Limited Partners | 181,625 | 338,563
Partners’ Capital: |  |
Preference Units | 17,155 | 17,155
General Partner | 11,065,901 | 11,023,191
Limited Partners | 200,246 | 201,942
Accumulated other comprehensive income (loss) | 1,893 | 4,214
Total partners’ capital | 11,285,195 | 11,246,502
Noncontrolling Interests – Partially Owned Properties | (1,791) | (718)
Total capital | 11,283,404 | 11,245,784
Total liabilities and equity/capital | $ 21,065,063 | $ 20,834,176

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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/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)(d)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)(6)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + 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/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)(d)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)(6)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + Details
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- Definition Amount of cash and cash equivalent restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482913/230-10-50-8 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(1)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-4 + 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://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + 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 No definition available. + Details
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