XML 24 R44.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Financial Information for Operation Segments (Detail) (USD $) In Thousands, unless otherwise specified | 3 Months Ended
--- | ---
Mar. 31, 2013 | Mar. 31, 2012
Revenues: |  |
Community base rental income | $ 105,813 | $ 102,954
Gross revenue from home sales | 2,839 | 2,060
Resort base rental income | 40,739 | 37,579
Brokered resale revenues, net | 1,796 | 1,746
Right-to-use annual payments | 11,523 | 11,751
Rental home income | 4,165 | 3,043
Right-to-use contracts current period, gross | 2,831 | 2,244
Right-to-use contracts current period, deferred | (1,040) | (607)
Utility income and other | 17,165 | 16,403
Total revenues | 190,588 | 181,291
Expenses: |  |
Property operating and maintenance | 56,674 | 54,442
Cost of home sales | 2,960 | 2,216
Real estate taxes | 12,917 | 12,522
Home selling expenses | 527 | 333
Sales and marketing, gross | 2,361 | 1,643
Rental home operating and maintenance | 2,187 | 1,605
Sales and marketing, deferred commissions, net | (463) | (242)
Property management | 10,249 | 9,751
Total expenses | 151,654 | 164,401
Income from operations | 38,934 | 16,890
Property Operations segment |  |
Revenues: |  |
Community base rental income | 105,813 | 102,954
Resort base rental income | 40,739 | 37,579
Right-to-use annual payments | 11,523 | 11,751
Right-to-use contracts current period, gross | 2,831 | 2,244
Right-to-use contracts current period, deferred | (1,040) | (607)
Utility income and other | 17,165 | 16,403
Ancillary services revenues, net | 1,478 | 1,417
Total revenues | 178,509 | 171,741
Expenses: |  |
Property operating and maintenance | 56,674 | 54,442
Real estate taxes | 12,917 | 12,522
Sales and marketing, gross | 2,361 | 1,643
Sales and marketing, deferred commissions, net | (463) | (242)
Property management | 10,249 | 9,751
Total expenses | 81,738 | 78,116
Income from operations | 96,771 | 93,625
Home Sales and Rentals Operations segment |  |
Revenues: |  |
Gross revenue from home sales | 2,839 | 2,060
Brokered resale revenues, net | 318 | 329
Rental home income | 4,165 | 3,043
Total revenues | 7,322 | 5,432
Expenses: |  |
Cost of home sales | 2,960 | 2,216
Home selling expenses | 527 | 333
Rental home operating and maintenance | 2,187 | 1,605
Total expenses | 5,674 | 4,154
Income from operations | $ 1,648 | $ 1,278

X
- Definition The total amount of revenue recognized for the period from manufactured home community site operating leases. + References No definition available. + Details
Name: | els_CommunityBaseRentalIncome
Namespace Prefix: | els_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Revenue earned during the period from renting out homes of the reporting entity. + References No definition available. + Details
Name: | els_RentalHomeIncome
Namespace Prefix: | els_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Rental home operating costs incurred during the reporting period and may include amounts paid to maintain the homes. + References No definition available. + Details
Name: | els_RentalHomeOperatingAndMaintenanceExpenses
Namespace Prefix: | els_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The total amount of revenue recognized for the period from recreational vehicle sites. + References No definition available. + Details
Name: | els_ResortBaseRentalIncome
Namespace Prefix: | els_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Annual payments, which are required to be made by members during the term of the contract. + References No definition available. + Details
Name: | els_RightToUseAnnualPayments
Namespace Prefix: | els_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Upfront payments received from right to use contracts. The contracts give members the right to use certain properties on a continuous basis up to 21 days. + References No definition available. + Details
Name: | els_RightToUseContractsCurrentPeriodGross
Namespace Prefix: | els_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Deferral of upfront payments, net of revenue recognized previously. + References No definition available. + Details
Name: | els_RightToUseContractsDeferredNetOfPriorPeriodAmortization
Namespace Prefix: | els_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Deferral of commission expenses associated with right to use contracts. + References No definition available. + Details
Name: | els_SalesAndMarketingDeferredCommissionsNet
Namespace Prefix: | els_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Reimbursable tenant utility and other income. + References No definition available. + Details
Name: | els_UtilityAndOtherIncome
Namespace Prefix: | els_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Other operating costs incurred during the reporting period and may include amounts paid to maintain the property. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
Name: | us-gaap_CostOfOtherPropertyOperatingExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Reflects for the period the total of the carrying amount of the commercial, industrial and residential land and buildings sold plus certain overhead and other costs incurred to place the real estate in saleable condition, capitalized interest costs in the properties sold, and inventory impairment losses recognized. This element would most likely be used by an entity whose principal activities involve real estate or which has significant real estate operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
Name: | us-gaap_CostOfRealEstateSales
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Total costs of sales and operating expenses for the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
Name: | us-gaap_CostsAndExpenses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_CostsAndExpensesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Subparagraph 1(i) -Article 4 + Details
Name: | us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Revenues from the sale of other goods or rendering of other services, not elsewhere specified in the taxonomy; net of (reduced by) sales adjustments, returns, allowances, and discounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1(a),(d)) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Article 5 + Details
Name: | us-gaap_OtherSalesRevenueNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The aggregate costs related to management of owned properties during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(d)) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
Name: | us-gaap_OwnedPropertyManagementCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition A tax based on the assessed value of real estate by the local government. The tax is usually based on the value of property (including the land). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 720 -SubTopic 30 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6419918&loc=d3e35301-107843 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Section A -Paragraph 2, 17 -Chapter 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_RealEstateTaxExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Article 5 + Details
Name: | us-gaap_Revenues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_RevenuesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Revenue from the sale of commercial, industrial, or residential property during the period. This element is more likely than not relevant to an entity for which real estate operations are a principal activity. If real estate operations are not a principal activity, the reporting entity would likely use a gain (loss) on sale of property, plant, or equipment type element. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1(e)) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 66 -Paragraph 44, 45 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_SalesOfRealEstate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Aggregate revenue during the period from services rendered in the normal course of business, after deducting allowances and discounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1(d)) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Article 5 + Details
Name: | us-gaap_SalesRevenueServicesNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The aggregate total amount of expenses directly related to the marketing or selling of products or services. + References No definition available. + Details
Name: | us-gaap_SellingAndMarketingExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Expenses recognized in the period that are directly related to the selling and distribution of products or services. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
Name: | us-gaap_SellingExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration