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CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands | Sep. 30, 2024 | Dec. 31, 2023
--- | --- | ---
ASSETS |  |
Buildings and improvements | $ 1,691,608 | $ 1,593,802
Land | 620,029 | 620,821
Total real estate | 2,311,637 | 2,214,623
Accumulated depreciation | (623,913) | (580,802)
Net real estate | 1,687,724 | 1,633,821
Cash and cash equivalents | 82,620 | 122,601
Restricted cash | 27,788 | 16,666
Notes receivable | $ 58,229 | $ 57,554
Financing Receivable, after Allowance for Credit Loss, Related Party [Extensible Enumeration] | Related Party [Member] | Related Party [Member]
Right-of-use lease assets- finance leases | $ 108,034 | $ 108,992
Other assets, net | 103,177 | 149,841
Total assets | 2,067,572 | 2,089,475
LIABILITIES AND EQUITY |  |
Non-recourse property debt, net | 844,779 | 846,298
Non-recourse construction loans, net | 405,840 | 301,443
Total indebtedness | 1,250,619 | 1,147,741
Deferred tax liabilities | 103,180 | 110,284
Lease liabilities - finance leases | 121,277 | 118,697
Accrued liabilities and other | 125,140 | 121,143
Total liabilities | 1,600,216 | 1,497,865
Redeemable noncontrolling interests in consolidated real estate partnerships | 175,309 | 171,632
Commitments and contingencies (Note 3) |  |
Equity (510,587,500 shares authorized at both September 30, 2024 and December 31, 2023): |  |
Common Stock, $0.01 par value, 136,914,387 and 140,576,102 shares issued and outstanding at September 30, 2024 and December 31, 2023, respectively | 1,369 | 1,406
Additional paid-in capital | 437,337 | 464,538
Retained earnings (deficit) | (208,940) | (116,292)
Total Aimco equity | 229,766 | 349,652
Noncontrolling interests in consolidated real estate partnerships | 49,544 | 51,265
Common noncontrolling interests in Aimco Operating Partnership | 12,737 | 19,061
Total equity | 292,047 | 419,978
Partners' capital: |  |
Total liabilities and equity | 2,067,572 | 2,089,475
Aimco OP L.P. [Member] |  |
ASSETS |  |
Buildings and improvements | 1,691,608 | 1,593,802
Land | 620,029 | 620,821
Total real estate | 2,311,637 | 2,214,623
Accumulated depreciation | (623,913) | (580,802)
Net real estate | 1,687,724 | 1,633,821
Cash and cash equivalents | 82,620 | 122,601
Restricted cash | 27,788 | 16,666
Notes receivable | $ 58,229 | $ 57,554
Financing Receivable, after Allowance for Credit Loss, Related Party [Extensible Enumeration] | Related Party [Member] | Related Party [Member]
Right-of-use lease assets- finance leases | $ 108,034 | $ 108,992
Other assets, net | 103,177 | 149,841
Total assets | 2,067,572 | 2,089,475
LIABILITIES AND EQUITY |  |
Non-recourse property debt, net | 844,779 | 846,298
Non-recourse construction loans, net | 405,840 | 301,443
Total indebtedness | 1,250,619 | 1,147,741
Deferred tax liabilities | 103,180 | 110,284
Lease liabilities - finance leases | 121,277 | 118,697
Accrued liabilities and other | 125,140 | 121,143
Total liabilities | 1,600,216 | 1,497,865
Redeemable noncontrolling interests in consolidated real estate partnerships | 175,309 | 171,632
Commitments and contingencies (Note 3) |  |
Partners' capital: |  |
General Partner and Special Limited Partner | 229,766 | 349,652
Limited Partners | 12,737 | 19,061
Partners’ capital attributable to Aimco Operating Partnership | 242,503 | 368,713
Noncontrolling interests in consolidated real estate partnerships | 49,544 | 51,265
Total partners’ capital | 292,047 | 419,978
Total liabilities and equity | $ 2,067,572 | $ 2,089,475

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