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CONSOLIDATED BALANCE SHEETS (KILROY REALTY, L.P.) - USD ($) $ in Thousands | Sep. 30, 2024 | Dec. 31, 2023
--- | --- | ---
REAL ESTATE ASSETS (Note 2): |  |
Land and improvements | $ 1,750,820 | $ 1,743,170
Buildings and improvements | 8,573,332 | 8,463,674
Undeveloped land and construction in progress | 2,254,628 | 2,034,804
Total real estate assets held for investment | 12,578,780 | 12,241,648
Accumulated depreciation and amortization | (2,747,494) | (2,518,304)
Total real estate assets held for investment, net | 9,831,286 | 9,723,344
CASH AND CASH EQUIVALENTS | 625,395 | 510,163
MARKETABLE SECURITIES (Notes 3 and 11) | 27,144 | 284,670
CURRENT RECEIVABLES, NET | 11,218 | 13,609
DEFERRED RENT RECEIVABLES, NET | 455,613 | 460,979
DEFERRED LEASING COSTS AND ACQUISITION-RELATED INTANGIBLE ASSETS, NET (Note 2) | 226,991 | 229,705
RIGHT OF USE GROUND LEASE ASSETS | 129,492 | 125,506
PREPAID EXPENSES AND OTHER ASSETS, NET (Note 4) | 73,495 | 53,069
TOTAL ASSETS | 11,380,634 | 11,401,045
LIABILITIES: |  |
Secured debt, net (Notes 5 and 11) | 599,478 | 603,225
Unsecured debt, net (Notes 5 and 11) | 4,401,678 | 4,325,153
Accounts payable, accrued expenses, and other liabilities | 354,785 | 371,179
Ground lease liabilities (Note 10) | 128,606 | 124,353
Accrued distributions | 64,844 | 64,440
Deferred revenue and acquisition-related intangible liabilities, net (Note 2) | 151,670 | 173,638
Rents received in advance and tenant security deposits | 71,033 | 79,364
Total liabilities | 5,772,094 | 5,741,352
COMMITMENTS AND CONTINGENCIES (Note 10) |  |
CAPITAL: |  |
TOTAL LIABILITIES AND EQUITY (CAPITAL) | 11,380,634 | 11,401,045
Kilroy Realty L.P. |  |
REAL ESTATE ASSETS (Note 2): |  |
Land and improvements | 1,750,820 | 1,743,170
Buildings and improvements | 8,573,332 | 8,463,674
Undeveloped land and construction in progress | 2,254,628 | 2,034,804
Total real estate assets held for investment | 12,578,780 | 12,241,648
Accumulated depreciation and amortization | (2,747,494) | (2,518,304)
Total real estate assets held for investment, net | 9,831,286 | 9,723,344
CASH AND CASH EQUIVALENTS | 625,395 | 510,163
MARKETABLE SECURITIES (Notes 3 and 11) | 27,144 | 284,670
CURRENT RECEIVABLES, NET | 11,218 | 13,609
DEFERRED RENT RECEIVABLES, NET | 455,613 | 460,979
DEFERRED LEASING COSTS AND ACQUISITION-RELATED INTANGIBLE ASSETS, NET (Note 2) | 226,991 | 229,705
RIGHT OF USE GROUND LEASE ASSETS | 129,492 | 125,506
PREPAID EXPENSES AND OTHER ASSETS, NET (Note 4) | 73,495 | 53,069
TOTAL ASSETS | 11,380,634 | 11,401,045
LIABILITIES: |  |
Secured debt, net (Notes 5 and 11) | 599,478 | 603,225
Unsecured debt, net (Notes 5 and 11) | 4,401,678 | 4,325,153
Accounts payable, accrued expenses, and other liabilities | 354,785 | 371,179
Ground lease liabilities (Note 10) | 128,606 | 124,353
Accrued distributions | 64,844 | 64,440
Deferred revenue and acquisition-related intangible liabilities, net (Note 2) | 151,670 | 173,638
Rents received in advance and tenant security deposits | 71,033 | 79,364
Total liabilities | 5,772,094 | 5,741,352
COMMITMENTS AND CONTINGENCIES (Note 10) |  |
CAPITAL: |  |
Partner's Capital - Common units, 118,046,674 and 117,239,558 held by the general partner and 1,150,574 held by common limited partners issued and outstanding | 5,432,779 | 5,481,436
Noncontrolling interests in consolidated property partnerships (Note 1) | 175,761 | 178,257
Total capital | 5,608,540 | 5,659,693
TOTAL LIABILITIES AND EQUITY (CAPITAL) | $ 11,380,634 | $ 11,401,045

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- Definition This element represents (1) costs incurred by the lessor that are (a) costs to originate a lease incurred in transactions with independent third parties that (i) result directly from and are essential to acquire that lease and (ii) would not have been incurred had that leasing transaction not occurred and (b) certain costs directly related to specified activities performed by the lessor for that lease. Those activities are: evaluating the prospective lessee's financial condition; evaluating and recording guarantees, collateral, and other security arrangements; negotiating lease terms; preparing and processing lease documents; and closing the transaction; (2) the identifiable intangible asset established upon acquisition based on a favorable difference between the terms of an acquired lease and the current market terms for that lease at the acquisition date; and (3) the amount of value allocated by a lessor (acquirer) to lease agreements which exist at acquisition of a leased property. This element is net of accumulated amortization. + References No definition available. + Details
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