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CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands | Sep. 30, 2024 | Dec. 31, 2023
--- | --- | ---
Real estate investments, at cost |  |  |
Land |  | $ 171,401 | $ 172,309
Buildings and improvements |  | 704,688 | 692,346
Total real estate investments, at cost |  | 876,089 | 864,655
Less accumulated depreciation |  | 186,709 | 182,705
Real estate investments, net |  | 689,380 | 681,950
Investment in unconsolidated joint ventures |  | 2,038 | 2,051
Cash and cash equivalents |  | 25,684 | 26,430
Unbilled rent receivable |  | 17,312 | 16,661
Unamortized intangible lease assets, net |  | 14,763 | 14,681
Escrow, deposits and other assets and receivables |  | 19,669 | 19,833
Total assets | [1] | 768,846 | 761,606
Liabilities: |  |  |
Mortgages payable, net |  | 426,139 | 418,347
Line of credit |  |  |
Dividends payable |  | 9,949 | 9,916
Accrued expenses and other liabilities |  | 15,350 | 15,502
Unamortized intangible lease liabilities, net |  | 12,088 | 10,096
Total liabilities | [1] | 463,526 | 453,861
Commitments and contingencies |  |  |
One Liberty Properties, Inc. stockholders' equity: |  |  |
Preferred stock, $1 par value; 12,500 shares authorized; none issued |  |  |
Common stock, $1 par value; 50,000 shares authorized; 20,653 and 20,323 shares issued and outstanding |  | 20,653 | 20,323
Paid-in capital |  | 333,083 | 326,379
Accumulated other comprehensive income |  | 271 | 844
Distributions in excess of net income |  | (49,830) | (40,843)
Total One Liberty Properties, Inc. stockholders' equity |  | 304,177 | 306,703
Non-controlling interests in consolidated joint ventures | [1] | 1,143 | 1,042
Total equity |  | 305,320 | 307,745
Total liabilities and equity |  | $ 768,846 | $ 761,606
[1] | The Company’s consolidated balance sheets include assets and liabilities of consolidated variable interest entities (“VIEs”). See Note 6. The consolidated balance sheets include the following amounts related to the Company’s consolidated VIEs: $9,198 and $9,917 of land, $15,655 and $17,475 of building and improvements, net of $6,299 and $6,380 of accumulated depreciation, $2,513 and $3,158 of other assets included in other line items, $13,438 and $16,660 of real estate debt, net, $672 and $1,130 of other liabilities included in other line items and $1,143 and $1,042 of non-controlling interests as of September 30, 2024 and December 31, 2023, respectively.

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