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CONSOLIDATED BALANCE SHEETS (LP cube) - USD ($) $ in Thousands | Sep. 30, 2024 | Dec. 31, 2023
--- | --- | ---
ASSETS |  |
Storage properties | $ 7,422,281 | $ 7,367,613
Less: Accumulated depreciation | (1,544,603) | (1,416,377)
Storage properties, net | 5,877,678 | 5,951,236
Cash and cash equivalents | 43,507 | 6,526
Restricted cash | 1,848 | 1,691
Loan procurement costs, net of amortization | 3,048 | 3,995
Investment in real estate ventures, at equity | 92,161 | 98,288
Other assets, net | 174,173 | 163,284
Total assets | 6,192,415 | 6,225,020
LIABILITIES AND CAPITAL |  |
Unsecured senior notes, net | 2,779,596 | 2,776,490
Revolving credit facility |  | 18,100
Mortgage loans and notes payable, net | 94,788 | 128,186
Lease liabilities - finance leases | 65,677 | 65,714
Accounts payable, accrued expenses and other liabilities | 223,516 | 201,419
Distributions payable | 116,420 | 115,820
Deferred revenue | 39,786 | 38,483
Total liabilities | 3,319,783 | 3,344,212
Limited Partnership interests of third parties | 66,330 | 60,276
Commitments and contingencies |  |
Capital |  |
Accumulated other comprehensive loss | (351) | (411)
Total liabilities and equity | 6,192,415 | 6,225,020
CubeSmart, L.P. and Subsidiaries |  |
ASSETS |  |
Storage properties | 7,422,281 | 7,367,613
Less: Accumulated depreciation | (1,544,603) | (1,416,377)
Storage properties, net | 5,877,678 | 5,951,236
Cash and cash equivalents | 43,507 | 6,526
Restricted cash | 1,848 | 1,691
Loan procurement costs, net of amortization | 3,048 | 3,995
Investment in real estate ventures, at equity | 92,161 | 98,288
Other assets, net | 174,173 | 163,284
Total assets | 6,192,415 | 6,225,020
LIABILITIES AND CAPITAL |  |
Unsecured senior notes, net | 2,779,596 | 2,776,490
Revolving credit facility |  | 18,100
Mortgage loans and notes payable, net | 94,788 | 128,186
Lease liabilities - finance leases | 65,677 | 65,714
Accounts payable, accrued expenses and other liabilities | 223,516 | 201,419
Distributions payable | 116,420 | 115,820
Deferred revenue | 39,786 | 38,483
Total liabilities | 3,319,783 | 3,344,212
Limited Partnership interests of third parties | 66,330 | 60,276
Commitments and contingencies |  |
Capital |  |
General Partner | 2,785,859 | 2,799,239
Accumulated other comprehensive loss | (351) | (411)
Total CubeSmart, L.P. capital | 2,785,508 | 2,798,828
Noncontrolling interests in subsidiaries | 20,794 | 21,704
Total capital | 2,806,302 | 2,820,532
Total liabilities and equity | $ 6,192,415 | $ 6,225,020

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