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CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands | Sep. 30, 2025 | Dec. 31, 2024
--- | --- | ---
ASSETS |  |
Buildings and improvements | $ 1,143,707 | $ 1,145,332
Land | 242,927 | 246,881
Total real estate | 1,386,634 | 1,392,213
Accumulated depreciation | (336,748) | (322,708)
Net real estate | 1,049,886 | 1,069,505
Cash and cash equivalents | 404,379 | 141,072
Restricted cash | 20,679 | 30,051
Notes receivable | $ 60,150 | $ 58,794
Financing Receivable, after Allowance for Credit Loss, Related Party [Extensible Enumeration] | us-gaap:RelatedPartyMember | us-gaap:RelatedPartyMember
Right-of-use lease assets- finance leases | $ 106,758 | $ 107,714
Other assets, net | 83,152 | 92,600
Assets from discontinued operations and held for sale, net | 351,765 | 457,174
Total assets | 2,076,769 | 1,956,910
LIABILITIES AND EQUITY |  |
Non-recourse property debt, net | 444,847 | 444,426
Non-recourse construction loans and bridge financing, net | 383,685 | 385,240
Total indebtedness | 828,532 | 829,666
Deferred tax liabilities | 102,766 | 101,457
Lease liabilities - finance leases | 124,403 | 121,845
Dividends payable | 333,480 | 89,182
Accrued liabilities and other | 97,707 | 95,911
Liabilities related to discontinued operations and assets held for sale, net | 334,624 | 406,552
Total liabilities | 1,821,512 | 1,644,613
Redeemable noncontrolling interests in consolidated real estate partnerships | 151,666 | 142,931
Commitments and contingencies (Note 3) |  |
Equity (510,587,500 shares authorized at September 30, 2025 and December 31, 2024): |  |
Common Stock, $0.01 par value, 140,158,784 and 136,351,966 shares issued and outstanding at September 30, 2025 and December 31, 2024, respectively | 1,402 | 1,364
Additional paid-in capital | 431,613 | 425,002
Retained earnings (deficit) | (371,027) | (303,409)
Total Aimco equity | 61,988 | 122,957
Noncontrolling interests in consolidated real estate partnerships | 39,420 | 39,560
Common noncontrolling interests in Aimco Operating Partnership | 2,183 | 6,849
Total equity | 103,591 | 169,366
Partners' capital: |  |
Total liabilities and equity | 2,076,769 | 1,956,910
Aimco OP L.P. [Member] |  |
ASSETS |  |
Buildings and improvements | 1,143,707 | 1,145,332
Land | 242,927 | 246,881
Total real estate | 1,386,634 | 1,392,213
Accumulated depreciation | (336,748) | (322,708)
Net real estate | 1,049,886 | 1,069,505
Cash and cash equivalents | 404,379 | 141,072
Restricted cash | 20,679 | 30,051
Notes receivable | $ 60,150 | $ 58,794
Financing Receivable, after Allowance for Credit Loss, Related Party [Extensible Enumeration] | us-gaap:RelatedPartyMember | us-gaap:RelatedPartyMember
Right-of-use lease assets- finance leases | $ 106,758 | $ 107,714
Other assets, net | 83,152 | 92,600
Assets from discontinued operations and held for sale, net | 351,765 | 457,174
Total assets | 2,076,769 | 1,956,910
LIABILITIES AND EQUITY |  |
Non-recourse property debt, net | 444,847 | 444,426
Non-recourse construction loans and bridge financing, net | 383,685 | 385,240
Total indebtedness | 828,532 | 829,666
Deferred tax liabilities | 102,766 | 101,457
Lease liabilities - finance leases | 124,403 | 121,845
Dividends payable | 333,480 | 89,182
Accrued liabilities and other | 97,707 | 95,911
Liabilities related to discontinued operations and assets held for sale, net | 334,624 | 406,552
Total liabilities | 1,821,512 | 1,644,613
Redeemable noncontrolling interests in consolidated real estate partnerships | 151,666 | 142,931
Commitments and contingencies (Note 3) |  |
Partners' capital: |  |
General Partner and Special Limited Partner | 61,988 | 122,957
Limited Partners | 2,183 | 6,849
Partners’ capital attributable to Aimco Operating Partnership | 64,171 | 129,806
Noncontrolling interests in consolidated real estate partnerships | 39,420 | 39,560
Total partners’ capital | 103,591 | 169,366
Total liabilities and equity | $ 2,076,769 | $ 1,956,910

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