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CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
ASSETS |  |
Buildings and improvements | $ 1,593,802 | $ 1,322,381
Land | 620,821 | 641,102
Total real estate | 2,214,623 | 1,963,483
Accumulated depreciation | (580,802) | (530,722)
Net real estate | 1,633,821 | 1,432,761
Cash and cash equivalents | 122,601 | 206,460
Restricted cash | 16,666 | 23,306
Mezzanine investment | 0 | 158,558
Unconsolidated real estate partnerships | 23,125 | 15,789
Notes receivable | $ 57,554 | $ 39,014
Financing Receivable, after Allowance for Credit Loss, Related Party, Type [Extensible Enumeration] | Related Party [Member] | Related Party [Member]
Right-of-use lease assets- finance leases | $ 108,992 | $ 110,269
Other assets, net | 121,461 | 132,679
Total assets | 2,089,475 | 2,181,223
LIABILITIES AND EQUITY |  |
Non-recourse property debt, net | 846,298 | 929,501
Construction loans, net | 301,443 | 118,698
Non-recourse property debt and construction loans, net | 1,147,741 | 1,048,199
Deferred tax liabilities | 110,284 | 119,615
Lease liabilities - finance leases | 118,697 | 114,625
Mezzanine investment - participation sold | 31,018 |
Accrued liabilities and other | 90,125 | 106,600
Total liabilities | 1,497,865 | 1,389,039
Redeemable noncontrolling interests in consolidated real estate partnerships | 171,632 | 166,826
Commitments and contingencies (Note 13) |  |
Equity (510,587,500 shares authorized at both December 31, 2023 and December 31, 2022): |  |
Common Stock, $0.01 par value, 140,576,102 and 146,524,941 shares issued and outstanding at December 31, 2023 and December 31, 2022, respectively | 1,406 | 1,466
Additional paid-in capital | 464,538 | 496,482
Retained earnings | (116,292) | 49,904
Total Aimco equity | 349,652 | 547,852
Noncontrolling interests in consolidated real estate partnerships | 51,265 | 48,294
Common noncontrolling interests in Aimco Operating Partnership | 19,061 | 29,212
Total equity | 419,978 | 625,358
Total liabilities and equity | 2,089,475 | 2,181,223
Aimco OP L.P. [Member] |  |
ASSETS |  |
Buildings and improvements | 1,593,802 | 1,322,381
Land | 620,821 | 641,102
Total real estate | 2,214,623 | 1,963,483
Accumulated depreciation | (580,802) | (530,722)
Net real estate | 1,633,821 | 1,432,761
Cash and cash equivalents | 122,601 | 206,460
Restricted cash | 16,666 | 23,306
Mezzanine investment |  | 158,558
Unconsolidated real estate partnerships | 23,125 | 15,789
Notes receivable | $ 57,554 | $ 39,014
Financing Receivable, after Allowance for Credit Loss, Related Party, Type [Extensible Enumeration] | Related Party [Member] | Related Party [Member]
Right-of-use lease assets- finance leases | $ 108,992 | $ 110,269
Other assets, net | 121,461 | 132,679
Total assets | 2,089,475 | 2,181,223
LIABILITIES AND EQUITY |  |
Non-recourse property debt, net | 846,298 | 929,501
Construction loans, net | 301,443 | 118,698
Non-recourse property debt and construction loans, net | 1,147,741 | 1,048,199
Deferred tax liabilities | 110,284 | 119,615
Lease liabilities - finance leases | 118,697 | 114,625
Mezzanine investment - participation sold | 31,018 |
Accrued liabilities and other | 90,125 | 106,600
Total liabilities | 1,497,865 | 1,389,039
Redeemable noncontrolling interests in consolidated real estate partnerships | 171,632 | 166,826
Commitments and contingencies (Note 13) |  |
Equity (510,587,500 shares authorized at both December 31, 2023 and December 31, 2022): |  |
General Partner and Special Limited Partner | 349,652 | 547,852
Limited Partners | 19,061 | 29,212
Partners' capital attributable to Aimco Operating Partnership | 368,713 | 577,064
Noncontrolling interests in consolidated real estate partnerships | 51,265 | 48,294
Total partners' capital | 419,978 | 625,358
Total liabilities and equity | 2,089,475 | 2,181,223
Interest Rate Options |  |
ASSETS |  |
Interest rate options | 5,255 | 62,387
Interest Rate Options | Aimco OP L.P. [Member] |  |
ASSETS |  |
Interest rate options | $ 5,255 | $ 62,387

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