XML 12 R39.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Deferred Revenue-Right-to-use contracts and Deferred commission expense - Additional Information (Detail) (USD $) In Thousands, unless otherwise specified | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013
Deferred Revenue Arrangement [Line Items] |  |  |  |
Deferred revenue - right-to-use contracts, as of January 1 |  |  | $ 68,673 | $ 62,979
Right-to-use contracts current period, gross | 3,944 | 3,707 | 9,956 | 9,899
Recognition of Deferred Revenue |  |  | (5,653) | (5,453)
Deferred Revenue, Period Increase (Decrease) |  |  | 4,303 | 4,446
Deferred revenue - right-to-use contracts, as of June 30 | 72,976 | 67,425 | 72,976 | 67,425
Deferred commission expense, as of January 1 |  |  | 25,251 | 22,841
Increase (Decrease) in Deferred Charges |  |  | 4,734 | 3,757
Commission expense recognized related to right-to-use contracts |  |  | (2,100) | (1,933)
Sales And Marketing Deferred Commissions Net |  |  | 2,634 | 1,824
Deferred commission expense, as of June 30 | $ 27,885 | $ 24,665 | $ 27,885 | $ 24,665
Deferred Revenue Estimated Period Of Recognition |  |  | 31 years |

X
- Definition Commission expense recognized related to right-to-use contract sales. + References No definition available. + Details
Name: | els_CommissionExpenseRecognizedRelatedToRightToUseContractSales
Namespace Prefix: | els_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Deferral of commission expenses over the respective life of the contracts for the right to use certain properties. + References No definition available. + Details
Name: | els_DeferredCommissionExpense
Namespace Prefix: | els_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The estimated period of recognition of revenue for members. + References No definition available. + Details
Name: | els_DeferredRevenueEstimatedPeriodOfRecognition
Namespace Prefix: | els_
Data Type: | xbrli:durationItemType
Balance Type: | na
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 The carrying amount of deferred costs. + References No definition available. + Details
Name: | us-gaap_DeferredCostsCurrentAndNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred revenue as of balance sheet date. Deferred revenue represents collections of cash or other assets related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 13 -Section A Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 13.A.4(a).Q1 Response) -URI http://asc.fasb.org/extlink&oid=27012821&loc=d3e214044-122780 + Details
Name: | us-gaap_DeferredRevenue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition The net addition or reduction in the carrying amount of deferred revenue during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 13 -Section A Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 13.A.4(a).(Q1)) -URI http://asc.fasb.org/extlink&oid=27012821&loc=d3e214044-122780 + Details
Name: | us-gaap_DeferredRevenuePeriodIncreaseDecrease
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) during the reporting period in the value of expenditures made during the current reporting period for benefits that will be received over a period of years. Deferred charges differ from prepaid expenses in that they usually extend over a long period of time and may or may not be regularly recurring costs of operation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 + Details
Name: | us-gaap_IncreaseDecreaseInDeferredCharges
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of previously reported deferred or unearned revenue that was recognized as revenue during the period. For cash flows, this element primarily pertains to amortization of deferred credits on long-term arrangements. As a noncash item, it is deducted from net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 13.A.4(a).Q1) -URI http://asc.fasb.org/extlink&oid=27012821&loc=d3e214044-122780 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 13 -Section A -Subsection 1 + Details
Name: | us-gaap_RecognitionOfDeferredRevenue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration