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Dispositions and Assets Held for Sale

6 Months Ended

Jun. 30, 2011

Dispositions and Assets Held for Sale

Dispositions and Assets Held for Sale

13. Dispositions and Assets Held for Sale

Discontinued Operations and Assets Held for Sale. For the three and six months ended June 30, 2010, income from discontinued operations included the results of operations of two operating properties comprised of an aggregate of 1,066 apartment homes sold during the fourth quarter 2010. We had no assets classified as held for sale as of and for the three or six months ended June 30, 2011.

The following is a summary of income from discontinued operations for the three and six months ended June 30, 2010:

		Three Months Ended  June 30,				Six Months Ended  June 30,
(in thousands)		2010				2010
Property revenues		$	2,826			$	5,580
Property expenses			1,082				2,293
			1,744				3,287
Depreciation and amortization			780				1,625
Income from discontinued operations		$	964			$	1,662

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Discontinued Operations and Assets Held for Sale.

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- Definition

Disclosure includes the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain or loss recognized in the income statement and the income statement caption that includes that gain or loss, amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43-48

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