XML 18 R39.htm IDEA: XBRL DOCUMENT
v3.20.1

SIGNIFICANT ACCOUNTING POLICIES (Details) $ in Thousands | 1 Months Ended | 3 Months Ended |  |  |
--- | --- | --- | --- | --- | ---
Nov. 30, 2019 USD ($) home | Mar. 31, 2020 USD ($) | Mar. 31, 2019 USD ($) | Apr. 30, 2020 | Jan. 01, 2020 USD ($) | Dec. 31, 2019 USD ($)
Accounting policies |  |  |  |  |  |
Recognition of operating lease right-of-use assets |  | $ 203,410 |  |  |  | $ 204,225
Recognition of operating lease liabilities |  | 197,829 |  |  |  | 198,558
Allocation of other comprehensive income/(loss) |  | (138) |  |  |  |
Significant Accounting Policies |  |  |  |  |  |
Development costs excluding direct costs and capitalized interest |  | 6,900 | $ 3,300 |  |  |
Interest capitalized during period |  | 1,400 | 1,100 |  |  |
Notes receivable |  | 152,300 |  |  |  | 153,650
Allowance for credit losses |  | (757) |  |  |  |
Notes receivable, net |  | 151,543 |  |  |  | 153,650
Interest Income, Related Party |  | 0 | 0 |  |  |
Note receivable interest income |  | 2,600 | 1,100 |  |  |
Current Income Tax Expense (Benefit) |  | 0 |  |  |  |
Deferred tax liabilities, net |  | (1,400) |  |  |  |
Unrecognized tax benefit, accrued interest or penalties due to examination |  | 0 |  |  |  |
Bellevue, WA 259 Home Community |  |  |  |  |  |
Significant Accounting Policies |  |  |  |  |  |
Number of apartment homes | home | 259 |  |  |  |  |
Note due April 2020 |  |  |  |  |  |
Significant Accounting Policies |  |  |  |  |  |
Notes receivable |  | $ 20,000 |  |  |  | 20,000
Note receivable interest rate |  | 12.00% |  | 8.00% |  |
Note due October 2020 |  |  |  |  |  |
Significant Accounting Policies |  |  |  |  |  |
Notes receivable |  |  |  |  |  | 2,250
Note receivable interest rate |  | 8.00% |  |  |  |
Note due October 2022 |  |  |  |  |  |
Significant Accounting Policies |  |  |  |  |  |
Notes receivable |  | $ 115,000 |  |  |  | 115,000
Note receivable interest rate |  | 4.75% |  |  |  |
Note due October 2022 | Bellevue, WA 259 Home Community |  |  |  |  |  |
Significant Accounting Policies |  |  |  |  |  |
Aggregate commitment on note receivable | $ 115,000 |  |  |  |  |
Deposit made under purchase option agreement | 10,000 |  |  |  |  |
Payment to acquire real estate | $ 170,000 |  |  |  |  |
Purchase option exercisable term | 30 days |  |  |  |  |
Maturity date extension term | 10 years |  |  |  |  |
Loan interest term | 3 years |  |  |  |  |
Amortization schedule term | 30 years |  |  |  |  |
Note due January 2023 |  |  |  |  |  |
Significant Accounting Policies |  |  |  |  |  |
Notes receivable |  | $ 17,300 |  |  |  | 16,400
Notes receivable, net |  | $ 17,300 |  |  |  |
Note receivable interest rate |  | 10.00% |  |  |  |
Aggregate commitment on note receivable |  | $ 20,000 |  |  |  |
Additional amount loaned |  | 900 |  |  |  |
Note maturity public capital threshold |  | 5,000 |  |  |  |
Maximum |  |  |  |  |  |
Significant Accounting Policies |  |  |  |  |  |
Deferred tax liabilities, net |  |  |  |  |  | $ (1,600)
ASU 2016-13 |  |  |  |  |  |
Accounting policies |  |  |  |  |  |
Retained earnings |  |  |  |  | $ 2,200 |
Noncontrolling Interests |  |  |  |  |  |
Accounting policies |  |  |  |  |  |
Allocation of other comprehensive income/(loss) |  | $ (100) | $ (300) |  |  |

X
- Definition Accounting Policies [Line Items] + References No definition available. + Details
Name: | udr_AccountingPoliciesLineItems
Namespace Prefix: | udr_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Aggregate Commitment on Note Receivable + References No definition available. + Details
Name: | udr_AggregateCommitmentOnNoteReceivable
Namespace Prefix: | udr_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition AmountOfPrivateOrPublicCapitalThatMustBeRaisedForNoteReceivableToMature + References No definition available. + Details
Name: | udr_AmountOfPrivateOrPublicCapitalThatMustBeRaisedForNoteReceivableToMature
Namespace Prefix: | udr_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The term of extension in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | udr_DebtInstrumentExtensionTerm
Namespace Prefix: | udr_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Development Costs Excluding Direct Costs and Capitalized Interest + References No definition available. + Details
Name: | udr_DevelopmentCostsExcludingDirectCostsAndCapitalizedInterest
Namespace Prefix: | udr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The term interest on loan. + References No definition available. + Details
Name: | udr_LoanInterestPaymentTerm
Namespace Prefix: | udr_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Note Receivable Interest Rate + References No definition available. + Details
Name: | udr_NoteReceivableInterestRate
Namespace Prefix: | udr_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of additional notes receivable issued during the period. + References No definition available. + Details
Name: | udr_NotesReceivableIncrease
Namespace Prefix: | udr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of deposit made which will give the company the option to acquire the community at a fixed price under the purchase option agreement. + References No definition available. + Details
Name: | udr_PurchaseOptionAgreementDepositMade
Namespace Prefix: | udr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The term of exercising purchase option. + References No definition available. + Details
Name: | udr_PurchaseOptionExercisableTerm
Namespace Prefix: | udr_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Significant accounting policies. + References No definition available. + Details
Name: | udr_SignificantAccountingPoliciesTextualAbstract
Namespace Prefix: | udr_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.7) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_CurrentIncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Remaining amortization period for discount on the liability component of convertible debt which may be settled in cash upon conversion, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 5 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109500613&loc=SL6031898-161870 + Details
Name: | us-gaap_DebtInstrumentConvertibleRemainingDiscountAmortizationPeriod1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences without jurisdictional netting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=116821951&loc=d3e31931-109318 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_DeferredTaxLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=118955202&loc=SL82895884-210446 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of estimated penalties and interest accrued as of the balance sheet date arising from income tax examinations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 + Details
Name: | us-gaap_IncomeTaxExaminationPenaltiesAndInterestAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of interest capitalized, including amount of allowance for funds used during construction. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 835 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501662&loc=d3e56162-110433 + Details
Name: | us-gaap_InterestCostsIncurredCapitalized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of interest income earned from interest-bearing assets owed to the entity by related party. + References No definition available. + Details
Name: | us-gaap_InterestIncomeRelatedParty
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount, before allowance for credit loss, of financing receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919230-210447 + Details
Name: | us-gaap_NotesReceivableGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, after allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919230-210447 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=118952595&loc=d3e4428-111522 + Details
Name: | us-gaap_NotesReceivableNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The number of units in a real estate property owned as of the balance sheet date. + References No definition available. + Details
Name: | us-gaap_NumberOfUnitsInRealEstateProperty
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Present value of lessee's discounted obligation for lease payments from operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of lessee's right to use underlying asset under operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseRightOfUseAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount after tax of other comprehensive income (loss) attributable to noncontrolling interests. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4569643-111683 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (c)(3) -URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1B -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669625-108580 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118930883&loc=SL7669619-108580 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4569616-111683 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToNoncontrollingInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, after discount, accretion and premium amortization, of interest income and dividend income classified as other. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.4) -URI http://asc.fasb.org/extlink&oid=116637391&loc=SL114874048-224260 + Details
Name: | us-gaap_OtherInterestAndDividendIncome
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(1) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireBusinessesGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cumulative amount of the reporting entity's undistributed earnings or deficit. + References Reference 1: 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(30)(a)(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: 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)(23)(a)(4)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 Reference 3: 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 + Details
Name: | us-gaap_RetainedEarningsAccumulatedDeficit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=udr_BellevueWashington259HomeCommunityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=udr_NoteDueApril2020Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=udr_NotesDueOctober2020Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=udr_NoteDueOctober2022Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=udr_NoteDueJanuary2023Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201613Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | udr_NoncontrollingInterestTypeAxis=us-gaap_NoncontrollingInterestMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |