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NONCONTROLLING INTERESTS (Tables) | 3 Months Ended
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Mar. 31, 2026
NONCONTROLLING INTERESTS |
Redeemable noncontrolling interests in the Operating Partnership and DownREIT Partnership | The following table sets forth redeemable noncontrolling interests in the Operating Partnership and DownREIT Partnership for the following period (dollars in thousands):
​ | ​ | ​ | ​ | ​
Redeemable noncontrolling interests in the Operating Partnership and DownREIT Partnership at December 31, 2025 | ​ ​ ​ | $ | 859,966 | ​
Mark-to-market adjustment to redeemable noncontrolling interests in the Operating Partnership and DownREIT Partnership | ​ |  | (46,324) | ​
Conversion of OP Units/DownREIT Units to Common Stock or Cash | ​ |  | (3,348) | ​
Net income/(loss) attributable to redeemable noncontrolling interests in the Operating Partnership and DownREIT Partnership | ​ |  | 13,061 | ​
Distributions to redeemable noncontrolling interests in the Operating Partnership and DownREIT Partnership | ​ |  | (10,278) | ​
Redeemable Long-Term and Short-Term Incentive Plan Units | ​ | ​ | 6,626 | ​
Allocation of other comprehensive income/(loss) | ​ |  | 50 | ​
Redeemable noncontrolling interests in the Operating Partnership and DownREIT Partnership at March 31, 2026 | ​ | $ | 819,753 | ​

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- Definition Tabular disclosure of redeemable noncontrolling interest (as defined) included in the statement of financial position as either a liability or temporary equity. As of the date of the statement of financial position, such redeemable noncontrolling interest is currently redeemable, as defined, for cash or other assets of the entity at (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 480 -SubTopic 10 -Name Accounting Standards Codification -Section S45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479887/480-10-S45-3 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 480 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479857/480-10-S50-3 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 480 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3A -Subparagraph (24) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480244/480-10-S99-3A + Details
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