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Deferred Revenue-entry of right-to-use contracts and Deferred Commission Expense | 12 Months Ended
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Dec. 31, 2013
Deferred Revenue-entry of right-to-use contracts and Deferred Commission Expense | Deferred Revenue-entry of right-to-use contracts and Deferred Commission Expense Up-front payments received upon the entry of right-to-use contracts are recognized in accordance with FASB ASC 605. We recognize the up-front non-refundable payments over the estimated customer life, which, based on historical attrition rates, we have estimated to be between one to 31 years. The commissions paid on the entry of right-to-use contracts will be deferred and amortized over the same period as the related sales revenue. Components of the change in deferred revenue-entry of right-to-use contracts and deferred commission expense are as follows (amounts in thousands):
|  | 2013 |  | 2012
Deferred revenue—entry of right-to-use contracts, as of January 1, |  | $ | 62,979 |  |  | $ | 56,285 |
Deferral of new right-to-use contracts |  | 13,142 |  |  | 13,433 |
Deferred revenue recognized |  | (7,448 | ) |  | (6,739 | )
Net increase in deferred revenue |  | 5,694 |  |  | 6,694 |
Deferred revenue—entry of right-to-use contracts, as of December 31, |  | $ | 68,673 |  |  | $ | 62,979 |
Deferred commission expense, as of January 1, |  | $ | 22,841 |  |  | $ | 19,686 |
Costs deferred |  | 5,011 |  |  | 5,465 |
Commission expense recognized |  | (2,601 | ) |  | (2,310 | )
Net increase in deferred commission expense |  | 2,410 |  |  | 3,155 |
Deferred commission expense, as of December 31, |  | $ | 25,251 |  |  | $ | 22,841 |

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- Definition Deferral of upfront payments and commission expense related to right-to-use contracts. + References No definition available. + Details
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Namespace Prefix: | els_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration