v3.26.1

Variable Interest Entities - Assets and Liabilities of VIEs (Details) - USD ($) $ in Thousands	Mar. 31, 2026	Dec. 31, 2025
ASSETS
Net real estate	$ 4,748,241	$ 4,806,770
Cash and cash equivalents	217,680	346,310
Restricted cash	27,405	26,062
Other assets, net	237,102	230,376
LIABILITIES:
Non-recourse property debt, net	5,719,186	5,717,500
Accrued liabilities and other	289,213	291,577
Variable Interest Entity, Primary Beneficiary
ASSETS
Net real estate	826,696	838,371
Cash and cash equivalents	31,527	15,696
Restricted cash	1,042	1,022
Other assets, net	20,128	20,698
LIABILITIES:
Non-recourse property debt, net	1,225,087	1,227,877
Accrued liabilities and other	$ 38,814	$ 34,677

Amount of expenses incurred but not yet paid nor invoiced, and liabilities classified as other.

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Amount of cash and cash equivalent. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate.

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Amount of assets classified as other.

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Amount of real estate investment property, net of accumulated depreciation, which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; and (7) other real estate investments.

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Apartment Income REIT, L.P. 10-Q