All Chart of Accounts

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Residential

Income
Account Number	Account Name	Owner	Accounts Payable Use?	Purchase Order Use?	Charge Code(s)	Account Details	How Budgeted?	Account Change for Budgeting
41010	Economic Rent	Revenue Management	No	No	recm; hold	GUIDE Represents market rent for the week prior to each month's A/R close; sourced from YieldStar; which is a 7-day average of the Recent Average Effective rent calculation (RAE). RAE is defined as a time-weighted average of the last 3 to 5 leases; normalized for amenities and lease term. Outliers in transactional rents are excluded in this calculation. BUDGET DETAIL/CALCULATION Assumptions entered in Yardi Forecast IQ and results uploaded to Yardi Advanced Budgeting and Forecasting.	Centralized Upload	No
41012	Base Rent	Revenue Management	No	No	cap1; cap2; cap3; rent; remt; cap4; sftb; sfwb; cap5; cap6; cap7; cap8; cap9; cap10; cap11; cap12; subrent	GUIDE Represents the contractual rent charged to the Resident's ledger. This amount is allocated to 41020/Loss/Gain Due to Lease and 41410/Vacancy during the Gross Potential Rent close process (GPR) which normally occurs around the 21st of the month. After the monthly process; this account will reflect a zero balance until the next month's billing is processed.	Not Budgeted	No
41014	Subsidized Rent	Revenue Management	No	No	reha; rersp	GUIDE Represents the portion of rent covered by Housing Assistance Payment (HAP; Section 8). This is allocated to 41020/Loss/Gain Due to Lease and 41410/Vacancy during the GPR close process which normally occurs around the 21st of the month. After the monthly process; this account will reflect a zero balance until the next month's billing is processed.	Not Budgeted	No
41020	Loss Due to Lease	Revenue Management	No	No		GUIDE Calculated as the difference between Market rent and Contractual rent per the Lease agreement. Populated during the GPR close process which normally occurs around the 21st of the month. BUDGET DETAIL/CALCULATION Assumptions entered in Yardi Forecast IQ and results uploaded to Yardi Advanced Budgeting and Forecasting.	Centralized Upload	No
41210	Delinquency	Operational Services	No	No	wojv	GUIDE Represents 100% reserve of uncollected rental charges which is accumulated to 14030/Allowance for Doubtful Accounts. Each month's balance represents the activity change of that specific month (the account is recorded by reversing the prior month's 100% reserve and booking the current month's 100% reserve). Month over month difference in Delinquency. BUDGET DETAIL/CALCULATION Assumptions entered in Yardi Forecast IQ and results uploaded to Yardi Advanced Budgeting and Forecasting.	Centralized Upload	No
41211	Delinquency - Adjustments	Property Accounting	No	No		GUIDE This account holds adjustments to delinquencies outside of the change in accounts receivable activity.	Not Budgeted	No
41212	Delinquency - Reserve Adjustment	Property Accounting	No	No		GUIDE account holds additional adjustments to the main Delinquency Account (41210). This excludes manual adjustments made by Property Accounting to correct the A/R Aging.	Centralized Upload	blank_acfb
41215	Delinquency - Payment Plan Rents	Operational Services				GUIDE Represents the general reserve for payment plan receivable (rents) which is accumulated to 14035/Allowance for Doubtful Accts: Payment Plans. Each month's balance represents the activity change of that specific month (the account is recorded by reversing the prior month's 100% reserve and booking the current month's reserve.	Not Budgeted	blank_acfb
41220	Delinquency Write Off Account	Operational Services	No	No	wort; wecr; wecdr	GUIDE Represents the write-off of balances that have been deemed uncollectable for Past Residents and cancelled or denied applicants. To clear the Past Resident's ledger; a credit is posted which offsets the charges deemed uncollectible. Monthly; the Yardi process to apply open credits is processed which then results in a zero balance on the Resident's ledger. Please note this is only for writing off RENT. EXAMPLE legally sensitive cases // bankruptcy // deceased // court settlements // etc.	Not Budgeted	No
41221	Delinquency Write Off Account - Pre COVID	Operations	No	No	wecrpcvd; wjvpcvd; wortpcvd	GUIDE Represents the write-off of balances that have been deemed uncollectable for PRE-COVID balances. Please note this is only for writing off RENT.	blank_hb	blank_acfb
41230	Recovery of Write Offs	Operational Services	No	No	rowo; woin	GUIDE Represents the reversal of former write-offs (includes all previous charge write-offs not just 41220) for Past Resident's balances previously determined to be uncollectable when payment is ultimately received.	Not Budgeted	No
41231	Recovery of Write Offs - Pre COVID	Operations	No	No	rowopcvd; rwrnpcvd	GUIDE Represents the reversal of former write-offs (for rent) for PRE-COVID balances previously determined to be uncollectable when payment is ultimately received.	blank_hb	blank_acfb
41240	Agency Collection Fees		No	No	woaf; staf	GUIDE Fees paid to 3rd party collection agencies to collect Past Resident's overdue balances. The payment to the Collection Agency is net against the orginal Resident's balance.	Not Budgeted	No
41250	Payment Plan - Commercial	Commercial	No	No	crpp	GUIDE Utilized to collect amounts related to commercial payment plans documented through the lease amendment process. EXAMPLE Year-end CAM/Recovery Reconciliation payments to be paid over time.	Not Budgeted	No
41260	Delinquency - Settlement Write Offs	Operations	No	No	covidcre; covidera	GUIDE This account includes credits given to tenants per a payment plan negotiated with Essex's Resident Response Team during Covid-19. For those Residents agreeing to an extention of their lease term (generally; 1 to 2 years) Essex's Resident Response Team is crediting ten to twenty percent (10%-20%) of the Resident's past due amounts. If the Resident does not fulfull their rental obligation through the extended term; the discount will be reversed so their ledger reflects the original past due amounts. Net the discount; the remaining past due amount is deferred and recovered monthly on a straight-line basis until the last full month of the extended lease term.	Not Budgeted	blank_acfb
41261	Delinquency - Settlement Write Offs - Pre Covid	Operations	No	No		GUIDE This account includes credits given to tenants per a payment plan negotiated with Essex's Resident Response Team for PRE-COVID balances.	blank_hb	blank_acfb
41410	Vacancy	Revenue Management	No	No	vacs	GUIDE Vacancy represents the economic rent loss of a unit due to physical vacancy. The Gross Potential Rent close process (around the 21st of the month) automatically calculates the partial or entire month's vacancy loss for the month. BUDGET DETAIL/CALCULATION Assumptions entered in Yardi Forecast IQ and results uploaded to Yardi Advanced Budgeting and Forecasting.	Centralized Upload	No
41415	Vacancy - Redevelopment	Redevelopment	No	No	vacr	GUIDE Represents the days a unit is down for renovation in excess of the standard number of turnover days (Move Out Date to Make Ready Date) budgeted by Operations. This account represents the monthly economic rent loss of units that are under renovation; either for unit turn upgrades and/or to build back a “down” unit (due to fire; flood; or other damage in which the unit is rendered unrentable).	Centralized Upload	No
41420	Free Rent - New Leases	Revenue Management	No	No	frmi; cfrmi	GUIDE Usually represents the forgiven or free rent to promote leasing in a property.	Centralized Upload	No
41421	Deferred Concessions - Lease Up	Property Accounting	No	No		GUIDE This account represents the Free Rent for Lease-up Communities which are under 95% occupied. This account pulls the applicable amounts from Account 41420 which is then amortized over 12 months utilizing Account 41423. BUDGET DETAIL/CALCULATION This applies to Developments becoming Operational in the budget year. Beginning in Apr '20, also now applies to all consolidated properties (excluding commercial) to account for straight-line rents.	Centralized Upload	No
41422	Recurring Concessions - New Move In	Revenue Management	No	No	frmir	GUIDE A Resident's recurring monthly reduction in rental rate as an incentive. Amount is setup in Lease Charges as charge code frmir which offsets rent. 2018 POLICY CHANGE / This account included 2017 and earlier the Amortization of Free Rent - New Leases for Lease-up Communities (charge code frmi) posted to 41421/Deferred Concessions - Lease Up. For 2018; a new account 41423/Amortization of Deferred Concessions has been created which will record the amortization of 41421.	Centralized Upload	No
41423	Amortization of Deferred Concessions	Property Accounting	No	No		GUIDE Amortization of Free Rent - New Leases for Lease-up Communities (charge code frmi) setup at GL account 41421 - Deferred Concessions. BUDGET DETAIL/CALCULATION Once the RPMs budget 41421, then Property Accounting downloads numbers and straightlines the amounts and provides an upload.	Centralized Upload	No
41424	Recurring Concessions - Other	Revenue Management	No	No	frrr	GUIDE account holds all recurring concessions other than new move-in recurring concessions	Centralized Upload	blank_acfb
41430	Free Rent - Other	Revenue Management	No	No	frot; frwi; frrn; cfrmc	GUIDE Represents free rent given to tenants due to inconvenience; i.e. flood repairs; construction noise; projects; etc. A tenant is charged rent (charge code rent) first; then that balance in the ledger is reduced by one of the charge codes mapped to this account.	Centralized Upload	No
41435	Model Rent	Operations	No	No	vacm	GUIDE Recorded during GPR close process normally processed around the 21st of the month. Represents Market Rent for Model unit. Non-residential; model units only.	Centralized Upload	No
41440	Staff Housing - Payroll Deduction	Human Resources	No	No	hous	GUIDE Records an employee's payroll deduction who lives/works at an Essex community; or may work at another. The Payroll deduction is setup within Essex's Payroll system; which automatically withdraws the predetermined amount for rent each month. BUDGET DETAIL/CALCULATION Human Resources provides an upload that includes in-place and open positions as of a point in time with all positions commencing January for budgeting. Once uploaded, only Division Managers can modify.	Centralized Upload	No
41441	Staff Housing Discount	Operations	No	No	empl10; empl20; empl40; empl50; empl35; empl45; empl33; empl15	GUIDE Represents an employee's discount who rents at an Essex community. An Employee is charged the full market rent (charge code rent); which is offset by a reduction to rent by utilizing an empl charge code. There are multiple empl charge codes; as it depends on the percentage credited.	Centralized Upload	No
41442	Staff Housing Discount Reclass	Property Accounting	No	No		GUIDE This account is an offset to GL 41441; as the staff housing discount will be reclassed to Department 913 by journal entries posted by Property Accounting on a monthly basis. Note: This is for the Consolidated Portfolio only. BUDGET DETAIL/CALCULATION Property Accounting will request that the Community Budget System Administrator budget a 100% offset to GL 41441, annually. Note: This relates to the CONS Portfolio only.	Centralized Upload	New
41445	Down Unit Rent	Operations	No	No	vacg	GUIDE A down unit is unit that is unrentable; normally being held for Redevelopment. The associated Market rent for the down unit is recorded during the monthly GPR close process which normally occurs around the 21st of the month.	Not Budgeted	No
41450	Prepaid Tenant Rent	Voyager Admin	No	No	prepay	GUIDE When a Resident pays their monthly rent prior to posting their charges on the 1st of the month; Yardi requires a Charge Code to post the credit to the Resident's ledger. The credit is then applied to outstanding charges once billed; utilizing the Apply Credits process within Yardi.	Not Budgeted	No
41460	Move Out Concessions	Revenue Management	No	No		GUIDE Account holds all move-out concessions paid to tenants to relocate.	Not Budgeted	blank_acfb
43110	Vending Income	Operations	No	No	invd	GUIDE Represents shared income collected for on-site vending machines.	Centralized Upload	No
43120	Telecommunications - Shared Income	RUBS	No	No	inte	GUIDE Represents shared telephone income collected from Spectrum; Comcast; Cox; AT&T; etc. for marketing their services at Essex communities. (AT&T revenue goes here 100% - AT&T is not broken out between cable; internet and phone. All others vendors are split out.)	Centralized Upload	No
43130	Internet Income	RUBS	No	No	itrn	GUIDE Represents shared internet income collected from Spectrum; Comcast; Cox; etc. for marketing their services at Essex communities. Also includes shared internet income collected from internet only providers WAVE G; Consolidated Smart Systems; Willoweb; Starry; and Bel Air. (Internet only providers post 100% of revenue to this account as they do not provide additional services. Note: AT&T's internet income is recorded in telecom)	Centralized Upload	No
43140	Laundry Income	RUBS	No	No	inla; w/dr	GUIDE Represents shared income collected from Wash; Coinmach and All Valley Wash Service for the common area laundry facility at Essex communities.	Centralized Upload	No
43180	Parking Income	Operational Services	No	No	pkcp; pkgr	GUIDE Represents income from tenants who are charged rent for parking by utilizing charge code pkgr. 2018 POLICY CHANGE / This account will be used for all parking-type income; carport; garage; subterranean; etc. EXAMPLE Carport // Garage // Rentable Open Spaces	Centralized Upload	No
43181	Electric Vehicle Parking Income	Operational Services	No	No	pkev	GUIDE Account holds all the revenues related to Electric Vehicle Parking; including charges to tenants and revenue share arrangements with EV Charge providers	Centralized Upload	No
43200	Storage Income	Operational Services	No	No	rest	GUIDE Income from tenants who rent additional storage and/or wine lockers. EXAMPLE Storage // Wine Lockers	Centralized Upload	No
43205	Package Income	Operations	No	No	inpg	GUIDE Fees related to the acceptance and storage of resident packages	Centralized Upload	New
43230	Roommate Change Fees	Operations	No	No	ferm	GUIDE Represents income from tenants who are charged for roommate changes. EXAMPLE Fees for all roommate changes including roommate additions; roommate releases; and guarantor additions.	Centralized Upload	New
43240	Late Charges	Operational Services	No	No	felt	GUIDE Represents Late Charges of those tenants that are 5+ days delinquent on their outstanding ledger balances. Charged to a tenant's ledger by charge code felt. This is an automated process in Yardi.	Centralized Upload	No
43241	Late Charges - Waived	Operational Services	No	No	feltrvs	GUIDE Include all Late Charge related credits. Notes should include if the late charge was valid and being waived as a customer service gesture or if the late charge was invalid. EXAMPLE Valid late charge waived as a customer service gesture // Invalid late charge reversed; i.e. due to system error	Not Budgeted	No
43250	NSF Fees	Operational Services	No	No	fens; fecc	GUIDE Represents NSF fees of those tenant's whose checks have been denied due to insufficient funds. Charged to a tenant's ledger by charge code fens.	Centralized Upload	No
43270	Application Fees	Operations	No	No	feap	GUIDE Fee charged to an applicant to process an application	Centralized Upload	No
43271	Application Fees - Waived	Operations	No	No	feaprvs	GUIDE Application fee waived as an incentive/promotion	Not Budgeted	No
43280	Reimbursable Housing Inspection	Operations	No	No	ferb	GUIDE For Rent Controlled Properties the recovery of rent stabilization fees and the systematic code enforcement fees.	Centralized Upload	No
43290	Pet Rent	Operations	No	No	rept	GUIDE Records income from tenants who have pets. Amount is charged to a tenant's ledger by charge code rept.	Centralized Upload	No
43300	Non-Refundable Pet Fees	Operations	No	No	fept	GUIDE Includes one-time pet fees charged at move-in which are not refundable. Charged to a tenant's ledger by charge code fept. Currently only used by Communities in Washington.	Centralized Upload	No
43320	Corporate Income	Operations	No	No	recr	GUIDE Represents gain/loss (additional rent) charged to corporate housing. Additional charges are due to services already included in the unit; i.e. cable; internet; utilities; furniture; etc. Charge is setup in Lease Charges as a charge code recr; which is then automatically charged to a tenant's ledger each month.	Not Budgeted	No
43330	Guest Suite Income	Operations	No	No	gust	GUIDE Represents rent income from a unit that is designated as a Guest Suite. Charged to a tenant's ledger by charge code gust.	Centralized Upload	No
43340	Corporate Costs	Operations	No	No		GUIDE Represents monthly furniture rental cost for furnished units rented as corporate housing.	Not Budgeted	No
43350	Maid Service	Operations	No	No	maid	GUIDE Income collected from on-site internal housekeeping services provided to tenants. Charged to a tenant's ledger by charge code maid.	Not Budgeted	No
43360	Furniture	Operations	No	No	furn	GUIDE Records shared income collected from Cort Furniture and other furniture providers for the furnished units.	Centralized Upload	No
43370	Renter's Insurance Income	RUBS	No	No	feri; getcov	GUIDE Represents shared income collected by Leasing Desk for residents signed up for eRentersPlan renter's insurance offered to residents.	Centralized Upload	No
43380	Cable Income	RUBS	No	No	cabl; amntyinc	GUIDE Records shared income collected from cable providers such as Spectrum; Comcast; Cox; etc. for marketing their services at Essex communities. (Note: AT&T's cable income is recorded in telecom)	Centralized Upload	No
43390	Non-Refundable Fees	Operational Services	No	No	fenr	GUIDE Represents one-time move-in related fee that can be charged to Washington Tenants.	Centralized Upload	No
43410	Early Termination/Cancellation Fees	Operational Services	No	No	felp; strt	GUIDE Records penalties charged to tenants by charge code felp for early termination of the lease. 2018 POLICY CHANGE / Is currently used for Resident's who move out early; and are still held responsible for rent through the expiration of their term utilizing rear charge code. That charge code will be routed to 43411 on a go-forward.	Centralized Upload	No
43411	Rent Responsible	Operations	No	No	rear; wofr; wecfr; wecfrpcv; wofrpcvd	GUIDE Per policy; this account will be used for Resident's who move out early; and are still held responsible for rent through the expiration of their term. 2018 Policy Change	Centralized Upload	No
43420	Transfer Fees	Operations	No	No	fetr	GUIDE Records a transfer fee if a Resident moves from one unit to another within an Essex Community; or moves from one Essex Community to another.	Centralized Upload	No
43430	Other Income - Properties	Operational Services	No	No	damg; femb; inot; mmbr; mmbrm; cadmn; valtrash	GUIDE Represents income received from Residents for damage caused by them as well as replacement of lost keys. For now; this account and charge code inot is being used for testing a new program to charge a processing fee for residents paying with manual check. 2018 POLICY CHANGE / Filming income will no longer be posted here; but posted to the new account Filming Income / 43431. Fees associated with utilization of Community Amenities (i.e. Clubhouse) will now be booked to Amenity Income / 43432.	Centralized Upload	No
43431	Filming Income	Operational Services	No	No	inflm	GUIDE Per policy; Income from outside filming	Centralized Upload	No
43432	Amenity Income	Operations	No	No	inamty	GUIDE Per policy; Income from amenity rentals. 2018 Policy Change. EXAMPLE Clubhouse // Kitchen/Lounge // Cabana	Centralized Upload	No
43480	Delinquency - Non-Rent	Operational Services	No	No		GUIDE Represents 100% reserve of uncollected non-rent charges at the end of each month which is accumulated to Allowance for Doubtful Accounts/14030.Each month the prior-month's accrual is reversed and the current month's reserved. Please see tab in Excel Workbook Delinquency Charge Codes to see a comprehensive list of Charge Codes used for this calculation.	Centralized Upload	No
43483	Delinquency - Payment Plans Non-Rent	Operational Services				GUIDE Represents the general reserve for payment plan receivable (non-rent) which is accumulated to 14035/Allowance for Doubtful Accts-Payment Plans. Each month's balance represents the activity change of that specific month (the account is recorded by reversing the prior month's 100% reserve and booking the current month's reserve	Not Budgeted	blank_acfb
43484	Delinquency - Non-Rent - Write Off (PreCovid)	Operations	No	No	wecopcvd; wotpcvd; wozzpcvd	GUIDE Represents the write-off of non-rent charges for PRE-COVID balances	blank_hb	blank_acfb
43485	Free Rent - Rentable Items	Operations	No	No	frri; emplfrri; frripk	GUIDE Records free rent given to tenants on rentable (non-rent) items such as storage; parking; pet rent; etc. Charged to a tenant's ledger by charge code frri.	Centralized Upload	No
43486	Delinquency - Non-Rent - Write Off	Operations	No	No	woot; stot; wozz; wecot; cslotin	GUIDE Represents the write-off of non-rent charges.	blank_hb	blank_acfb
43487	Delinquency - Payment Plans Non-Rent - Write Off (PreCovid)	Operations	No	No		GUIDE Represents the write-off of payment plan non-rent charges for PRE-COVID balances	blank_hb	blank_acfb
43488	Delinquency - Payment Plans Non-Rent - Write Off	Operations	No	No		GUIDE Represents the write-off of payment plan non-rent charges	blank_hb	blank_acfb
43489	Recovery of Write Offs (Non Rent) - Pre COVID	Operations	No	No	rwnrpcvd	GUIDE Represents the reversal of former write-offs on Non Rent items for PRE-COVID balances previously determined to be uncollectable when payment is ultimately received.	blank_hb	blank_acfb
43490	Recovery of Write Offs (Non Rent)	Operations	No	No	rwnonrnt	GUIDE Represents the reversal of former write-offs on Non Rent items for non- PRE-COVID balances previously determined to be uncollectable when payment is ultimately received.	blank_hb	blank_acfb
43609	Monthly Service Fee	RUBS	No	Yes	rbfe; rbufe	GUIDE This account holds the Monthly Service Fees related to our tenant utility reimbursements.	Centralized Upload	blank_acfb
43610	Other Utility Reimbursement	RUBS	No	No	rbut; rbcos	GUIDE Flat fee utility reimbursement charges that are billed as Lease Charges in Yardi. RUM & Conservice balance transfer charges from the initial 2/2021 transition to Essex Collect. Amount is charged to a tenant's ledger by charge codes rbut or rbcos.	Centralized Upload	No
43618	Water Reimbursement	RUBS	No	Yes	rbfinal; rbw	GUIDE This account holds all the tenant reimbursements of water charges.	Centralized Upload	No
43619	Sewer Reimbursement	RUBS	No	Yes	rbs	GUIDE This account holds all tenant reimbursements of Sewer charges.	Centralized Upload	blank_acfb
43620	Water/Sewer Reimbursement	RUBS	No	No	rbws	GUIDE Reimbursement of Water/Sewer utility and property tax bill charges billed by third party billing companies such as YesEnergy; Conservice; and RUM. Amount is charged to a tenant's ledger by charge code rbws.	Not Budgeted	No
43621	Electricity Reimbursement	RUBS	No	No	rbelec; rbhve	GUIDE Reimbursement of electricity and/or hvac electric billed by third party billing companies such as YesEnergy; Conservice; and RUM. Amount is charged to a tenant's ledger by charge code rbelec or rbhve.	Centralized Upload	No
43622	Gas Reimbursement	RUBS	No	No	rbgas; rbhwe; rbhvg	GUIDE Reimbursement of hot water energy; hvac gas; and/or gas charges billed by third party billing companies such as YesEnergy; Conservice; and RUM. Amount is charged to a tenant's ledger by charge code rbgas; rbhwe; or rbhvg.	Centralized Upload	No
43623	Trash Collection Reimbursement	RUBS	No	No	rbtra	GUIDE Reimbursement of trash charges billed by third party billing companies such as YesEnergy; Conservice; and RUM. Amount is charged to a tenant's ledger by charge code rbtra.	Centralized Upload	No
43624	Vacant Unit Recovery Reimbursement	RUBS	No	No	rbvac	GUIDE Reimbursements of provider utility bills paid by Essex for occupied units for the period of time to transfer the utility into the new Resident's name/address and vacant service fees charged. Amount is charged to a tenant's ledger by charge code rbvac.	Centralized Upload	No
43625	Vacant Service Fee	RUBS	No	Yes	rbvsf	GUIDE This account holds the service fees for vacant units.	Centralized Upload	blank_acfb
43630	Delinquency - Utility Reimbursement	RUBS	No	No		GUIDE Represents 100% reserve on uncollected utility charges which is accumulated at 14030/Allowance for Doubtful Accounts. Each month's balance represents the activity change of that specific month (therefore; the account is recorded by reversing prior month's 100% reserve and booking the current month's 100% reserve).	Centralized Upload	No
43631	Delinquency - Utility Reimbursement Write Off (Pre-Covid)	Operations	No	No	wecwpcvd; wowspcvd	GUIDE Represents the write-off of utility reimbursement charges for PRE-COVID balances	blank_hb	blank_acfb
43632	Delinquency - Utility Reimbursement Write Off	Operations	No	No	wows; stws; wecws	GUIDE Represents the write-off of utility reimbursement charges	blank_hb	blank_acfb
43635	Delinquency - Payment Plans Utility	RUBS	No	No		GUIDE Represents the general reserve for payment plan receivable (utility) which is accumulated to 14035/Allowance for Doubtful Accts-Payment Plans. Each month's balance represents the activity change of that specific month (the account is recorded by reversing the prior month's 100% reserve and booking the current month's reserve. Amount is charged to a tenant's ledger by charge code covidreu. BUDGET DETAIL/CALCULATION New for 2021 Budgeting. Centralized Services Team should be responsible for budget since this is related to payment plans due to Covid-19.	Centralized Upload	blank_acfb
43640	Utility Reimbursement Accrual	Property Accounting	No	No		GUIDE Records an accrual for current period utility reimbursement not yet billed. The accrual is reversed once reimbursement is billed.	Not Budgeted	No
43642	Recovery of Write Offs (Utility Reimbursement) - Pre COVID	Operations	No	No	rwoupcvd	GUIDE Represents the reversal of former write-offs on Utility Reimbursements for PRE-COVID balances previously determined to be uncollectable when payment is ultimately received.	blank_hb	blank_acfb
43643	Recovery of Write Offs (Utility Reimbursement)	Operations	No	No	rwoutlrb	GUIDE Represents the reversal of former write-offs on Utility Reimbursements for non PRE-COVID balances previously determined to be uncollectable when payment is ultimately received.	blank_hb	blank_acfb

Residential

Controllable Expenses
Account Number	Account Name	Owner	Accounts Payable Use?	Purchase Order Use?	Charge Code(s)	Account Details	How Budgeted?	Account Change for Budgeting
50304	Employee Salary - General Community Manager	Human Resources	No	No		GUIDE In-house payroll expense for General Community Managers and Area Managers.	Centralized Upload	No
50305	Employee Salary - Community Managers	Human Resources	No	No		GUIDE In-house payroll expense for Community Managers except for General Community Managers; Area Managers; and Portfolio Sales Managers. BUDGET DETAIL/CALCULATION Human Resources provides an upload that includes in-place and open positions as of a point in time with all positions commencing January for budgeting. Once uploaded, only Division Managers can modify. For hourly employees, BI will budget based on calendar working days each month versus an annual total spread over 12 months.	Centralized Upload	No
50310	Employee Salary - Assistant Community Managers	Human Resources	No	No		GUIDE In-house payroll expense for Assistant Community Managers. BUDGET DETAIL/CALCULATION Human Resources provides an upload that includes in-place and open positions as of a point in time with all positions commencing January for budgeting. Once uploaded, only Division Managers can modify. For hourly employees, BI will budget based on calendar working days each month versus an annual total spread over 12 months.	Centralized Upload	No
50311	Employee Salary - Portfolio Sales Manager	Human Resources	No	No		GUIDE In-house payroll expense for Portfolio Sales Managers.	Centralized Upload	No
50312	Employee Salary - Admin Manager Other	Human Resources	No	No		GUIDE In-house payroll expense for Other Admin Managers. (Example: Marina Managers and Events Managers.)	blank_hb	No
50313	Employee Salary - Community Relations Representative	Human Resources	No	No		GUIDE In-house payroll expense for Community Relations Representatives.	Centralized Upload	No
50314	Employee Salary - Operations Coordinator	Human Resources	No	No		GUIDE In-house payroll expense for Operations Coordinators.	Centralized Upload	No
50315	Employee Salary - Leasing Consultant	Human Resources	No	No		GUIDE In-house payroll expense for Leasing Consultants. BUDGET DETAIL/CALCULATION Human Resources provides an upload that includes in-place and open positions as of a point in time with all positions commencing January for budgeting. Once uploaded, only Division Managers can modify. For hourly employees, BI will budget based on calendar working days each month versus an annual total spread over 12 months.	Centralized Upload	No
50316	Employee Salary - Admin Non-Manager Other	Human Resources	No	No		GUIDE In-house payroll expense for Other Admin Non-Managers. (Example: Lead Concierge).	Centralized Upload	No
50320	Employee Salary - Resident Relations	Human Resources	No	No		GUIDE In-house payroll expense for Resident Relations personnel. BUDGET DETAIL/CALCULATION Human Resources provides an upload that includes in-place and open positions as of a point in time with all positions commencing January for budgeting. Once uploaded, only Division Managers can modify. For hourly employees, BI will budget based on calendar working days each month versus an annual total spread over 12 months.	Centralized Upload	No
50325	Employee & Third Party Lease Commissions	Operations	No	No		GUIDE Represents Lease Commissions paid through payroll to leasing specialists for units leased. BUDGET DETAIL/CALCULATION Operations provides BI with a Commission Rate to calculate for budgeting.	Calculation	No
50330	Admin. Temp Agency Fees	Operations	No	Yes		GUIDE Represents Salaries for administrative employees hired from temporary employment agencies.	Not Budgeted	No
50335	Employee Salary - Assistant/Bookkeeper	Human Resources	No	No		GUIDE In-house payroll expense for Assistants & Bookkeepers BUDGET DETAIL/CALCULATION Human Resources provides an upload that includes in-place and open positions as of a point in time with all positions commencing January for budgeting. Once uploaded, only Division Managers can modify. For hourly employees, BI will budget based on calendar working days each month versus an annual total spread over 12 months.	Centralized Upload	No
50339	Employee - Open Positions Offset - Administrative	Human Resources	No	No		GUIDE This account is for budgeting only and is utilized as an offset/adjustment to budgeting 100% of open Administrative positions as of January 1st.	Calculation	No
50340	Incentives & Awards	Operations	No	Yes		GUIDE Represents incentives and awards extended to property staff for various contests or initiatives	Centralized Upload	No
50344	Career Apparel	Operations	No	Yes		GUIDE All admin staff apparel related expenses. EXAMPLE Admin uniforms // Dry cleaning // Alterations // Name Badges	Not Budgeted	No
50345	Employee Benefits - Administrative Staff	Human Resources	No	No		GUIDE Benefits for Admin Staff includes; Worker's Comp; Employee Taxes; Health/Dental and 401K matching. BUDGET DETAIL/CALCULATION For budgeting a 'burden rate' a % of Salary Expense is used, which has generally been 25%. For Admin Benefits, the following GL Accounts are added and multiplied by the %: 50305, 50310, 50315, 50320, 50325, 50335 & 50350.	Calculation	No
50347	Employee Benefits - Admin Other	Human Resources	No	No		GUIDE Other benefits in addition to medical insurance; dental insurance; worker's compensation insurance; 401K matching; wireless and auto allowance. EXAMPLE SpringHealth Mental Wellness BUDGET DETAIL/CALCULATION Book to 61011 Employee Benefits - Other in Department 913 Expenses Allocated To Properties, then backed out and coded into 61110 ALLOC: Community Payroll, then the entire amount backed out and booked to the new GL at the community level: Employee Benefits - Administrative Staff Other, or Employee Benefits - Maintenance Staff Other.	Centralized Upload	blank_acfb
50349	Employee Allocation - Administrative Floaters	Operations	No	No		GUIDE Utilized to allocate the salary of Administrative personnel that work at more than one Community. This is allocated per records received from Human Resources and booked by the Property Accounting Team.	Not Budgeted	No
50350	Employee Overtime - Administrative Staff	Human Resources	No	No		GUIDE In-house overtime expense for all Administrative staff. BUDGET DETAIL/CALCULATION Operations provides BI with direction on how to calculate.	Calculation	No
50352	Employee Bonus - Administrative Staff	Human Resources	No	No		GUIDE In-house bonus expense for all Administrative staff. BUDGET DETAIL/CALCULATION HR calculates the amount in Adaptive and send to Yardi Voyager Admin for upload.	Calculation	No
50397	Capitalized Staff Compensation - Lease Up	Construction Accounting	No	No		GUIDE Represents the estimated time/cost of the Administrative Staff's time spent on capital-related projects related to Development/Newly Acquired Communities in Lease-up (generally; under 90% leased). The calculation results in an offset/credit to the Income Statement; as allocated to Job Cost/Capitalization. This is calculated and recorded by the Construction Accounting Team on monthly basis.	Not Budgeted	No
50398	Allocation - Pod (Administrative Compensation)	Property Accounting	No	No		GUIDE This account will be used to distribute applicable Administrative Compensation section" expenses that are shared by multiple Communities "Pods;" such as Career Apparel; etc."	Centralized Upload	blank_acfb
50605	G&A ALLOC: Marketing	Marketing	No	No		GUIDE This is a per unit/door allocation of marketing-related expenses that are managed by the Corporate Marketing Team. Once Marketing's corporate budget is complete; a per unit/door allocation of the anticipated costs are budgeted to the Communities; including Joint Ventures. Property Accounting reviews the allocation on a quarterly basis to ensure that Marketing's corporate spend-to-date is appropriately allocated to the Communities. 2018 Process Change / Marketing is taking back all ILS and Photography/Video expenses and booking to their Corporate Department. This will then be allocated via the per door/unit allocation to this account. BUDGET DETAIL/CALCULATION A per door calculation provided by the Marketing Department once their G&A Budget is approved in early November. Prior to that, they provide a placeholder upon request.	Calculation	No
50630	Advertising & Promotion	Operations	No	Yes		GUIDE Expenses related to promotional items for the property intended for prospects. 2018 Process Change / Also used for any Advertising-related expenses processed by the On-Site Management Team. EXAMPLE Coffee // Coffee machine monthly fee // Tea // Water // Cups // Stirrers // Creamer // Sugar // Cookies // Candy // Dog treats // Balloons // Helium // Move in gifts // Keychains // Office; on hold and Model Music // iTunes Fees // Magazine subscriptions // Chamber of Commerce // Gift cards for new move in specials // Yelp Cards // Yelp Stickers // Direct Mailers	Centralized Upload	No
50635	Resident Retention	Operations	No	Yes		GUIDE Expenses related to resident retention for in-place residents. EXAMPLE Resident Customer Service Gestures – car wash; gift cards; etc. // Resident event supplies // Fitness classes // Cooking classes	Centralized Upload	No
50640	Collateral Material	Operations	No	Yes		GUIDE Printed collateral material for the property. All Essex branded stationary and items. EXAMPLE Business Cards // Thank you cards // Birthday cards (for residents) // Guest cards // Pocket brochures // Floor plan print outs // Folders // Site maps // Plastic flyer holders // Emergency number stickers // Warning stickers // In progress door hangers // Maintenance door hangers // Completed work order door hangers // Renewal door hangers // Umbrellas // Essex serving boards (for refreshments)	Centralized Upload	No
50645	Signs - Flags & Banners	Operations	No	Yes		GUIDE Property related sign; flags; banners and sign repairs. EXAMPLE Signs // Pool signs // Office hours sign // Hour plaque insert // Be Right Back Sign // Out of service signs - elevators; fitness machines; etc. // Dog park signs // Gender neutral signs // Sign Repairs // Posting Compliance // Flags // Banners // A-Frames // Windjammer sign // No Trespassing Signs // Caution signs // Wet floor signs // Sign Spinner	Centralized Upload	No
50650	Referral Fees	Operations	No	Yes	frre	GUIDE Fees related to referrals for new move ins. EXAMPLE Resident Referral Fees // Business/Outreach Fees // Realtor Fees	Centralized Upload	No
50697	Capitalized Advertising and Promotion - Lease Up	Construction Accounting	No	No		GUIDE Represents the estimated cost of Advertising and Promotion expense related to Development/Newly Acquired Communities in Lease-up (generally; under 90% leased). The calculation results in an offset/credit to the Income Statement; and is allocated to Job Cost/Capitalization. This is calculated and recorded by the Construction Accounting Team on monthly basis.	Not Budgeted	No
50698	Allocation - Pod (Administrative Advertising)	Property Accounting	No	No		GUIDE This account will be used to distribute applicable Administrative Advertising section" expenses that are shared by multiple Communities "Pods;" such as Collateral Material; etc."	Centralized Upload	blank_acfb
50840	Model Expenses	Operations	No	Yes		GUIDE Includes expense related to model units; furniture rental; such as supplies; decorations; etc.	Centralized Upload	No
51005	Office Supplies	Operations	Yes	Yes		GUIDE Includes general office supplies expenses. EXAMPLE Office décor / decorations // Business Center supplies // Office Paper // Toner // Pens // Postage // Stamps	Centralized Upload	No
51025	Legal Fees: Tenant Default	Operational Services	Yes	Yes	felg	GUIDE Represents legal fees related to Resident's Default/Eviction; Pay or Quits (Perform or Pay); Unlawful Detainer; etc. This process is managed by the Community Managers; not the Legal Corporate Team.	Centralized Upload	No
51026	Legal Fees: Disputes - Advice - Contractual & Other	Operational Services	No	No		GUIDE All other legal matters that are not eviction-related (which should be posted to 51025) or a lawsuit/litigation matters handled by the Corporate Legal Team (which should be posted to 51027).	Centralized Upload	No
51030	Homeowners Association Fee	Operational Services	No	Yes		GUIDE Represents Homeowners Association Fees for those properties that are part of a Homeowner Association.	Centralized Upload	No
51040	Other fees	Operational Services	No	Yes		GUIDE Represents other fees including fees; i.e. fees related to rent control	Centralized Upload	No
51045	Telephone and Internet	Operational Services	Yes	No		GUIDE For the Leasing Office and Common Areas at Communities. Represents telephone and internet costs. Also includes expenses to 3rd party companies that answer phones/pager after hours. EXAMPLE local & long distance charges; monthly DSL fees; etc.	Centralized Upload	No
51046	Emergency Communication Service	Asset Management	No	Yes		GUIDE Fees for emergency monitoring service for elevator & pool emergency phones and help call boxes. EXAMPLE Kings III BUDGET DETAIL/CALCULATION Resource Management to budget annually via Centralized Upload to Yardi.	Centralized Upload	New
51047	Cable TV Expense	Operations	No	No		GUIDE For the Leasing Office and Common Areas at Communities. Represents expenses for Cable TV with various providers; such as AT&T; Comcast; etc.	Centralized Upload	No
51050	Answering Service	Operations	No	Yes			Centralized Upload	No
51055	Alarm Service Contract	Operations	No	Yes		GUIDE Includes monthly security alarm expense for the office and shop.	Centralized Upload	No
51060	Licenses and Permits	Operations	Yes	Yes	feli	GUIDE Building related licenses and permits. EXAMPLE Business license // Elevator permits // Pool permits // Spa permits // SESAC // AQMD (Air Quality) // M150 // Multi Permit Facility // Music License fee // Apartment association fees // Housing department fees // SCEP // Occupancy Permits // CAA Dues // SCMA	Centralized Upload	No
51065	Courtesy Patrol Contract	Operational Services	No	Yes		GUIDE Courtesy patrol services. EXAMPLE Monthly Courtesy Patrol Contract Amount // Additional Courtesy Patrol Services (holiday; company events; etc.	Centralized Upload	No
51066	Courtesy Patrol Contract - Commercial Allocation	Commercial	No	No		GUIDE Represents the offset amount of the expense in Account 51065 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities. BUDGET DETAIL/CALCULATION Generally, a percentage calculation provided by the Commercial Team only for those assets that have a Commercial component to the Community.	Calculation	No
51070	Employee Salary - Courtesy Patrol	Human Resources	No	No		GUIDE In-house payroll expense for a Courtesy Patrol positions. BUDGET DETAIL/CALCULATION Human Resources provides an upload that includes in-place and open positions as of a point in time with all positions commencing January for budgeting. Once uploaded, only Division Managers can modify. For hourly employees, BI will budget based on calendar working days each month versus an annual total spread over 12 months.	Centralized Upload	No
51075	Employee Benefits - Courtesy Patrol	Human Resources	No	No		GUIDE Benefits for Courtesy Patrol includes; Worker's Comp; Employee Taxes; Health/Dental and 401K matching. BUDGET DETAIL/CALCULATION For budgeting a 'burden rate' a % of 51070 is used, which has generally been 25%.	Calculation	No
51080	Miscellaneous Admin Expenses	Operations	No	Yes			Centralized Upload	No
51085	Educational Expense & Professional Dues	Operations	No	Yes		GUIDE Expenses related to associate career development. (RPM approval required) EXAMPLE IREM dues // Industry related training // Mystery Shops	Centralized Upload	No
51090	Security Deposit Interest Exp.	Operations	No	No	dpin	GUIDE Represents the interest earned and paid to tenants on holding security deposits over the duration of the lease. These amounts are credited to tenant's ledger by charge code dpin.	Not Budgeted	No
51100	Office Furniture Rent	Operations	No	Yes		GUIDE Represents rental expense for office furniture.	Centralized Upload	No
51105	Office Equip/Service Contract	Operations	No	Yes		GUIDE Expenses related to office equipment or service contracts. EXAMPLE Copier monthly fee // Fax monthly fee	Centralized Upload	No
51110	Meals and Entertainment	Operations	No	No		GUIDE Represents expenses for meals and entertainment. EXAMPLE Associate recognition // refreshments/food for team meetings	Centralized Upload	No
51115	Travel/Air/Hotel/Taxi/Parking	Operations	No	No		GUIDE Expenses related to travel. EXAMPLE Mileage // Travel // Air // Hotel // Taxi; Uber; Lyft // Parking	Centralized Upload	No
51120	Penalties for Community Late Payments	Operational Services	No	Yes		GUIDE Per policy; Late fees associated with late payment of Community expenses (except Utility Bills). The late fee is recorded by Accounts Payable when the actual payment is made. 2018 Policy Change BUDGET DETAIL/CALCULATION This account should not be budgeted, as we should not make late payments. It exists so that we can track payments that are.	Not Budgeted	No
51125	Other Expenses	Operations	No	Yes		GUIDE Represents expenses that are incurred irregularly; i.e. Christmas Tree removal expenses; Parcel Pending (Package Management); Lifesteps (Care provider); etc. Also; includes services shared with 3rd party; (i.e. common area maintenance expenses at Marina City Club). Also to be used for expenses such as ShreddIt; Archiving services; etc.	Centralized Upload	No
51130	Credit Check Fees	Operations	No	No		GUIDE Credit check fees incurred upon processing an applicant's credit report.	Centralized Upload	No
51131	G&A ALLOC: Funnel - JVs	Operational Services	No	Yes		GUIDE Account holds costs related to On-site and Funnel lead management	Centralized Upload	blank_acfb
51135	Applicant Credit Card Fees	Operational Services	No	No		GUIDE Credit card fees related to applications submitted through Yardi's Rent Café.	Centralized Upload	New
51140	G&A ALLOC: Revenue Platform - JVs	Revenue Management	No	No		GUIDE This account includes Joint Venture costs associated with Yieldstar's annual subscription. Note: Yieldstar costs for CONS Communities is booked to G&A. BUDGET DETAIL/CALCULATION This includes Yieldstar expense for Joint Venture Communities only.	Centralized Upload	Rename
51145	G&A ALLOC: Call Center - JVs	Call Center	No	No		GUIDE This account includes Call Center costs for Joint Venture Communities. Note: Call Center Costs for the CONS Communities is booked to G&A. BUDGET DETAIL/CALCULATION This includes Cost Center expense for Joint Venture Communities only.	Centralized Upload	New
51197	Capitalized General Property Expenses - Lease Up	Construction Accounting	No	No		GUIDE Represents the estimated cost of General Administrative expense related to Development/Newly Acquired Communities in Lease-up (generally; under 90% leased). The calculation results in an offset/credit to the Income Statement; and is allocated to Job Cost/Capitalization. This is calculated and recorded by the Construction Accounting Team on monthly basis.	Not Budgeted	No
51198	Allocation - Pod (Administrative General)	Property Accounting	No	No		GUIDE This account will be used to distribute applicable Administrative General section" expenses that are shared by multiple Communities "Pods;" such as Travel; etc."	Not Budgeted	blank_acfb
52010	Apartment Cleaning - Turnover	Operations	No	Yes		GUIDE All cleaning costs related to the turn of a vacant unit. EXAMPLE Contracted apartment cleaning costs // Trash out // Grout cleaning	Centralized Upload	No
52015	Carpet Cleaning/Floor Repairs - Turnover	Operations	No	Yes		GUIDE Contract carpet cleaning and flooring repairs; costs related to the turn of a vacant unit. Tasks typically completed by the carpet cleaning vendor. EXAMPLE Contracted carpet cleaning costs // Carpet spot cleaning // Carpet Stretch // Carpet Repairs // Pet deacon Patching // Dying // Plank replacements // Wood floor buffing.	Centralized Upload	No
52025	Window Covering Repairs/Supplies - Turnover	Operations	No	Yes		GUIDE Expenses related to window covering; costs associated with the turn of a vacant unit. EXAMPLE Headrails // Blind Slats // Chains for blinds) Note: Include expenses that do not meet capital requirements and spending threshold.	Centralized Upload	No
52035	Interior Doors Repairs/Replace - Turnover	Operations	No	Yes		GUIDE Expenses related to unit doors associated with the turn of a unit. EXAMPLE Bedroom door // Closet door // Front door // Patio/Balcony door	Centralized Upload	No
52040	Painting Contract - Turnover	Operations	No	Yes		GUIDE Contract painting costs related to the turn of a vacant unit. Note: Should not include the cost of paint and supplies; those expenses should be booked to Turnover Supplies / Account 52060. EXAMPLE Contracted apartment painting costs // Ceiling paint // Cabinet paint	Centralized Upload	No
52050	Employee Salary - Painting Personnel - Turnover	Human Resources	No	No		GUIDE In-house payroll expense for a painter position. BUDGET DETAIL/CALCULATION Human Resources provides an upload that includes in-place and open positions as of a point in time with all positions commencing January for budgeting. Once uploaded, only Division Managers can modify. For hourly employees, BI will budget based on calendar working days each month versus an annual total spread over 12 months.	Centralized Upload	No
52057	Employee Benefits - Painting Personnel -Turnover	Human Resources	No	No		GUIDE Benefits for Painting Personnel includes; Worker's Comp; Employee Taxes; Health/Dental and 401K matching. BUDGET DETAIL/CALCULATION For budgeting a 'burden rate' a % of 52050 is used, which has generally been 25%.	Calculation	No
52060	Turnover Supplies	Operations	No	Yes		GUIDE Includes the cost of supplies; including painting supplies; used on units upon turn. EXAMPLE Paint brushes; paint rollers; painters tape and texture.	Centralized Upload	No
52070	Reimbursable Turnover Expenses	Operations	No	No	tov3; tov1; tov6; tov4; tov5; woto; stto; wret; sttp; wecoto; wectncpd; wotopcvd	GUIDE Represents reimbursements/charges to past tenants for the repairs/replacements incurred after the unit has been vacated. Charged to a tenant's ledger by charge codes tov1; tov2; etc.	Centralized Upload	No
52080	Resurfacing - Turnover	Operations	No	Yes		GUIDE Resurfacing expenses associated with vacant units upon turn. EXAMPLE Tub // counter // sink // shower	Centralized Upload	No
52085	Appliance Replacement - Turnover - Non-Capitalized	Operations	No	Yes		GUIDE Appliance replacement costs that do not classify as capital or meet the capital threshold. EXAMPLE Note: The following expenses are capitalized regardless of cost and SHOULD NOT be recorded in this account: Microwave // Dishwasher // Refrigerator // Stove // Oven // Washer // Dryer.	Centralized Upload	No
52097	Capitalized Turnover Expenses - Lease Up	Construction Accounting	No	No		GUIDE Represents the estimated cost of Turnover expense related to Development/Newly Acquired Communities in Lease-up (generally; under 90% leased). The calculation results in an offset/credit to the Income Statement; and is allocated to Job Cost/Capitalization. This is calculated and recorded by the Construction Accounting Team on monthly basis.	Not Budgeted	No
53120	Employee Salary - Maintenance Supervisors	Human Resources	No	No		GUIDE In-house payroll expense for Maintenance Supervisors. BUDGET DETAIL/CALCULATION Human Resources provides an upload that includes in-place and open positions as of a point in time with all positions commencing January for budgeting. Once uploaded, only Division Managers can modify. For hourly employees, BI will budget based on calendar working days each month versus an annual total spread over 12 months.	Centralized Upload	No
53125	Maintenance Temp Agency Fees	Operations	No	Yes		GUIDE Represents Salaries for maintenance employees hired from temporary employment agencies.	Not Budgeted	No
53130	Employee Salary - Maintenance Porters	Human Resources	No	No		GUIDE In-house payroll expense for Maintenance Porters. BUDGET DETAIL/CALCULATION Human Resources provides an upload that includes in-place and open positions as of a point in time with all positions commencing January for budgeting. Once uploaded, only Division Managers can modify. For hourly employees, BI will budget based on calendar working days each month versus an annual total spread over 12 months.	Centralized Upload	No
53149	Employee Allocation - Maintenance Floaters	Operations	No	No		GUIDE Utilized to allocate the salary of Maintenance personnel that work at more than one Community. This is allocated per records received from Human Resources and booked by the Property Accounting Team.	Not Budgeted	No
53150	Employee Salary - Maintenance Techs	Human Resources	No	No		GUIDE In-house payroll expense for Maintenance Technicians. BUDGET DETAIL/CALCULATION Human Resources provides an upload that includes in-place and open positions as of a point in time with all positions commencing January for budgeting. Once uploaded, only Division Managers can modify. For hourly employees, BI will budget based on calendar working days each month versus an annual total spread over 12 months.	Centralized Upload	No
53151	Maintenance Staff Costs - Commercial Allocation	Commercial	No	No		GUIDE For those Communities with a Commercial component; this represents the offset to maintenance-related expenses attributable to the Commercial portion of the Property. This amount is arrived at by calculating a % of the Total Maintenance Staff Costs account 53199 (less 53160/Janitorial Contract) or a flat rate; as determined by the Commercial Operating Team. BUDGET DETAIL/CALCULATION Generally, a percentage calculation provided by the Commercial Team only for those assets that have a Commercial component to the Community.	Calculation	No
53159	Employee - Open Positions Offset - Maintenance	Operations	No	No		GUIDE This account is for budgeting only and is utilized as an offset/adjustment to budgeting 100% of open Maintenance positions as of January 1st. BUDGET DETAIL/CALCULATION Operations provides budget team with direction on how to calculate.	Calculation	No
53160	Janitorial Contract	Operational Services	No	Yes		GUIDE Third party janitorial contract expense. Note for Operations: Recommend to include cost per hour; how many people; how many hours/day and how many days/week. EXAMPLE 3rd party vendor for common area cleaning	Centralized Upload	No
53164	Employee Overtime - Maintenance Staff	Human Resources	No	No		GUIDE In-house overtime expense for all Maintenance staff. BUDGET DETAIL/CALCULATION Operations provides BI with direction on how to calculate.	Calculation	No
53165	Employee Benefits - Maintenance Staff	Human Resources	No	No		GUIDE Benefits for the Maintenance Staff includes; Worker's Comp; Employee Taxes; Health/Dental and 401K matching. BUDGET DETAIL/CALCULATION For budgeting a 'burden rate' a % of Salary Expense is used, which has generally been 25% of the Maintenance Salary Accounts including: 53120, 53130, 53150 & 53164.	Calculation	No
53167	Employee Bonus - Maintenance Staff	Human Resources	No	No		GUIDE In-house bonus expense for Maintenance Staff. BUDGET DETAIL/CALCULATION HR calculates the amount in Adaptive and send to Yardi Voyager Admin for upload.	Calculation	No
53168	Employee Benefits - Maint Other	Human Resources	No	No		GUIDE Other benefits in addition to medical insurance; dental insurance; worker's compensation insurance; 401K matching; wireless and auto allowance. BUDGET DETAIL/CALCULATION Book to 61011 Employee Benefits - Other in Department 913 Expenses Allocated To Properties, then backed out and coded into 61110 ALLOC: Community Payroll, then the entire amount backed out and booked to the new GL at the community level: Employee Benefits - Administrative Staff Other, or Employee Benefits - Maintenance Staff Other.	Centralized Upload	blank_acfb
53170	Uniform Expense	Human Resources	No	Yes		GUIDE Expenses related to maintenance uniforms	Calculation	No
53175	Capitalized Maintenance Labor	Property Accounting	No	No		GUIDE Represents the estimated time/cost of Maintenance Staff's time spent on capital-related projects. The calculation results in an offset/credit to the Income Statement; as allocated to Job Cost/Capitalization. This is calculated and recorded by the Property Accounting Team on quarterly basis. BUDGET DETAIL/CALCULATION Property Accounting verifies Yardi calculation which is an offset to the Income Statement. These numbers should then be copied over to the Capital module and included as a capital expense.	Calculation	No
53197	Capitalized Maintenance Staff Costs - Lease Up	Construction Accounting	No	No		GUIDE Represents the estimated time/cost of the Maintenance Staff's time spent on capital-related projects related to Development/Newly Acquired Communities in Lease-up (generally; under 90% leased). The calculation results in an offset/credit to the Income Statement; as allocated to Job Cost/Capitalization. This is calculated and recorded by the Construction Accounting Team on monthly basis.	Not Budgeted	No
53198	Allocation - Pod (Maintenance Staff Costs)	Property Accounting	No	No		GUIDE This account will be used to distribute applicable Maintenance Staff Costs section" expenses that are shared by multiple Communities "Pod;"; such as Janitorial Contract; etc."	Not Budgeted	blank_acfb
53605	General Maintenance	Operational Services	No	Yes		GUIDE Supplies/hardware needed for the maintenance of the building including interior of units. EXAMPLE Bulbs // Cabinet door hinges // Medicine Cabinet // Nuts / Bolts / Screws // Caulking // Wood glue // Batteries // Wall Anchors // Ear plugs // Back brace // Knee pad // Safety glasses // Closet rod brackets // Sand paper; sanding blocks // Air gap brush // Step stool // First aid kit // Caution tape // Shoe covers /Foot booties // Putty knife // Flex seal // Closet door tracks // Door knobs // Door closers for vacant units // Shower Curtain Rod // Grab bar	Centralized Upload	No
53607	G&A ALLOC: SightPlan - JVs	Information Systems	No	Yes		GUIDE Account holds costs related work order software (SightPlan)	Centralized Upload	blank_acfb
53610	Pest Control	Operational Services	No	Yes	fepc; wopc; wopcpcvd	GUIDE Includes both monthly contract expenses as well as additional pest control needs. EXAMPLE Monthly pest control contract // Bed bug treatment // Roach treatment // General pest treatments // Rodent treatment	Centralized Upload	No
53611	Pest Control - Commercial Allocation	Commercial	No	No		GUIDE Represents the offset amount of the expense in Account 53611 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities. EXAMPLE Bed bug treatment // Roach treatment // General pest treatments // Rodent treatment BUDGET DETAIL/CALCULATION Generally, a percentage calculation provided by the Commercial Team only for those assets that have a Commercial component to the Community.	Calculation	No
53625	Fire Safety & Monitoring Contract	Operational Services	No	Yes		GUIDE Recurring contract expenses related to fire systems and monitoring costs. Excludes repairs. EXAMPLE Fire alarm monitoring // Fire sprinkler inspection fee // Reg 4 testing // Backflow testing // Fire extinguisher inspection // 5 Year system testing	Centralized Upload	No
53626	Fire Safety & Monitoring - Commercial Allocation	Commercial	No	No		GUIDE Represents the offset amount of the expense in Account 53625 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities. BUDGET DETAIL/CALCULATION Generally, a percentage calculation provided by the Commercial Team only for those assets that have a Commercial component to the Community.	Calculation	No
53627	Resource Management Fire Safety & Monitoring Service	Asset Management	No	Yes		GUIDE Fee for DAS (Distributed Antenna System)/ ERRCS (Emergency Responder Radio Communication System) PM Service (3 Regions) EXAMPLE HETNET Wireless Service BUDGET DETAIL/CALCULATION Resource Management to budget annually via Centralized Upload to Yardi	Centralized Upload	blank_acfb
53630	Fire Safety & Monitoring Repairs	Operations	No	Yes		GUIDE Fire safety repairs - not included in contract services EXAMPLE Reg 4 Repairs // Smoke detectors // Smoke alarms // Smoke detector batteries // Sprinkler repairs	Centralized Upload	No
53640	Elevator Service Contract	Operational Services	No	Yes		GUIDE Monthly elevator contract. Excludes repairs. EXAMPLE Elevator PM Contract	Centralized Upload	No
53641	Elevator Service Contract - Commercial Allocation	Commercial	No	No		GUIDE Represents the offset amount of the expense in Account 53640 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities. BUDGET DETAIL/CALCULATION Generally, a percentage calculation provided by the Commercial Team only for those assets that have a Commercial component to the Community.	Calculation	No
53645	Elevator Maintenance & Supplies	Operational Services	No	Yes		GUIDE Expenses related to services/parts not included in the monthly elevator contract. EXAMPLE Emergency calls // buttons/hardware	Centralized Upload	No
53646	Elevator Maintenance & Supplies - Commercial Allocation	Commercial	No	No		GUIDE Represents the offset amount of the expense in Account 53645 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities. BUDGET DETAIL/CALCULATION Generally, a percentage calculation provided by the Commercial Team only for those assets that have a Commercial component to the Community.	Calculation	No
53647	Elevator Survey	Asset Management	No	Yes		GUIDE Fees for elevator consultant inspections (initial inspections and re-inspections after elevator service provider corrections). EXAMPLE Northwest Inspection Inc. BUDGET DETAIL/CALCULATION Resource Management to budget annually via Centralized Upload to Yardi	Centralized Upload	New
53675	Golf Cart/Auto Expense	Operations	No	Yes		GUIDE Expenses related to golf carts and Essex automobiles. EXAMPLE Golf cart batteries // Golf cart battery cable and clamp repair // gas for golf carts and autos	Centralized Upload	No
53680	Small Tools and Equipment	Operations	Yes	Yes		GUIDE Expenses related to small tools used onsite. EXAMPLE Hammers // Screw drivers // Battery replacements for small tools // Air gap cleaning tool	Centralized Upload	No
53685	Dryer Vent Cleaning	Sourcing and Procurement	No	Yes		GUIDE Expenses related to dryer vent cleaning. Sourcing and Procurement will handle the execution of this GL code. EXAMPLE Dryer vent cleaning contract // inspection // Minor repairs that don't qualify as capital	Centralized Upload	No
53686	Window Cleaning	Sourcing and Procurement	No	Yes		GUIDE Expenses related to window cleaning. Sourcing and Procurement will handle the execution of this GL code. EXAMPLE Window washing contract // Pre-use inspection // Window washing equipment repairs that don't qualify as capital	Centralized Upload	No
53687	Roof & Gutter Cleaning	Sourcing and Procurement	No	Yes		GUIDE Expenses related to roof and gutter cleaning. Sourcing and Procurement will handle the execution of this GL code. EXAMPLE Cleaning roof // gutter // inspections // Minor repairs that don't qualify as capital	Centralized Upload	Rename
53688	Chimney Cleaning	Sourcing and Procurement	No	Yes		GUIDE Expenses related to chimney cleaning. Sourcing and Procurement will handle the execution of this GL code. EXAMPLE Chimney cleaning contract // inspection // Minor repairs that don't qualify as capital	Centralized Upload	No
53694	Allocation - Pod (General Maintenance)	Property Accounting	No	No		GUIDE This account will be used to distribute applicable General Maintenance section" expenses that are shared by multiple Community Pods; such as Golf Cart/Auto Expense"	Not Budgeted	blank_acfb
53695	COVID-19 Expenses	Operational Services	No	Yes	covidcc	GUIDE Additional expenses incurred relating to addressing COVID-19 issues EXAMPLE • Vendors hired to sanitize offices after exposure (if can’t be completed by site staff) • Sanitizing supplies (Cleaners; bleach; wipes; etc.) • Preventative Hydro Jetting plumbing lines • Purchasing plungers for resident self-use	Calculation	blank_acfb
53697	Capitalized General Maintenance and Repairs - Lease Up	Construction Accounting	No	No		GUIDE Represents the estimated cost of General Maintenance expense of capital-related projects related to Development/Newly Acquired Communities in Lease-up (generally; under 90% leased). The calculation results in an offset/credit to the Income Statement; as allocated to Job Cost/Capitalization. This is calculated and recorded by the Construction Accounting Team on monthly basis.	Not Budgeted	No
53698	G&A ALLOC: Central Services - JVs	Marketing	No	No		BUDGET DETAIL/CALCULATION Per policy, A per door calculation provided by the Marketing/Ops Services Departments once their G&A Budget is approved in early November. Prior to that they can provide a placeholder upon request. 2019 Policy Change	Calculation	Policy Change
53810	Landscape Service Contract	Sourcing and Procurement	No	Yes		GUIDE Monthly landscape contract. Sourcing and Procurement will handle the execution of this GL code. EXAMPLE Landscape service contract	Centralized Upload	No
53811	Landscape Service Contract - Commercial Allocation	Sourcing and Procurement	No	No		GUIDE Represents the offset amount of the expense in Account 53810 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities. Sourcing and Procurement will handle the execution of this GL code. BUDGET DETAIL/CALCULATION Generally, a percentage calculation provided by the Commercial Team only for those assets that have a Commercial component to the Community.	Calculation	No
53812	Irrigation Controller	Sourcing and Procurement	No	No		GUIDE Irrigation ET controller subscription fees. Two-way communication system using weather data to control irrigation and report water anomalies. Sourcing and Procurement will handle the execution of this GL code. BUDGET DETAIL/CALCULATION Resource Management to budget annually via Centralized Upload to Yardi	Centralized Upload	blank_acfb
53820	Landscape Other	Sourcing and Procurement	No	Yes		GUIDE Landscape expenses that are not part of the Monthly Landscape Contract and/or Arbor Care expenses. Sourcing and Procurement will handle the execution of this GL code. EXAMPLE Bark and Mulch (in addition to what's included in the contract) // Color and Flowers (in addition to what's included in the contract) // Irrigation inspection and repairs // Snow Removal	Centralized Upload	No
53821	Arbor Care	Sourcing and Procurement	No	Yes		GUIDE All tree care expenses. Sourcing and Procurement will handle the execution of this GL code. EXAMPLE Tree trimming // Tree removal // Stump removal	Centralized Upload	No
53822	Landscape Other - Commercial Allocation	Commercial	No	No		GUIDE Represents the offset amount of the expense in Account 53820 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities. BUDGET DETAIL/CALCULATION Generally, a percentage calculation provided by the Commercial Team only for those assets that have a Commercial component to the Community.	Calculation	No
53830	Plant Service	Operations	No	Yes		GUIDE Indoor plant care. EXAMPLE Office plants // flower arrangements	Centralized Upload	No
53840	Employee Salary - Landscape Staff	Human Resources	No	No		GUIDE In-house payroll expense for landscape personnel. BUDGET DETAIL/CALCULATION Human Resources provides an upload that includes in-place and open positions as of a point in time with all positions commencing January for budgeting. Once uploaded, only Division Managers can modify. For hourly employees, BI will budget based on calendar working days each month versus an annual total spread over 12 months.	Centralized Upload	No
53850	Employee Benefits - Landscape Staff	Human Resources	No	No		GUIDE Benefits for Landscape Personnel includes; Worker's Comp; Employee Taxes; Health/Dental and 401K matching. BUDGET DETAIL/CALCULATION For budgeting a 'burden rate' a % of 53840 is used, which has generally been 25%.	Calculation	No
54010	Pool Service Contract	Operations	No	Yes		GUIDE Monthly pool contract. Excludes repairs. EXAMPLE Monthly contract only	Centralized Upload	No
54020	Pool Repairs/Supplies	Operations	No	Yes		GUIDE Expenses for pools that are not included in the monthly pool contract. EXAMPLE Filters // Emergency calls	Centralized Upload	No
54210	Water Feature Service Contract	Operations	No	Yes		GUIDE Monthly water feature service contract. Excludes repairs. EXAMPLE Monthly contract only	Centralized Upload	No
54220	Water Feature Repairs/Supplies	Operations	No	Yes		GUIDE Records expenses related to fountain/water feature repairs and supplies not covered in the monthly contract.	Centralized Upload	No
54410	Appliance Repairs	Operations	No	Yes		GUIDE Appliance repairs.	Centralized Upload	No
54610	Plumbing Repairs	Operational Services	Yes	Yes		GUIDE Expenses related to plumbing. EXAMPLE Garbage disposals // Kitchen Faucet // Bathroom Faucet // Toilet bowls // Toilet seat covers // Toilet wax ring // Aerators // Tub drain // Sump pump maintenance and repairs	Centralized Upload	No
54612	Resource Management Plumbing Repairs	Asset Management	No	Yes		GUIDE Expenses related to plumbing repairs that are managed by the Resource Management Department. This account is grouped together with account 54610. EXAMPLE American Water Heater Service//Ironwood Plumbing//Coastal Boiler//Meier Plumbing BUDGET DETAIL/CALCULATION Resource Management to budget annually via Centralized Upload to Yardi	Centralized Upload	blank_acfb
54810	Boiler/Water Heater Contract	Asset Management	No	Yes		GUIDE Boiler/Water heater contract. *Excludes repairs. EXAMPLE Monthly Contract only	Centralized Upload	No
54820	Boiler Repairs/Parts	Asset Management	No	Yes		GUIDE Represents expenses related to boiler/water heater repairs and supplies not covered in the monthly contract.	Centralized Upload	No
55010	HVAC Repairs	Operational Services	No	Yes		GUIDE Represents maintenance and repair expenses related to air conditioning and heating.	Centralized Upload	No
55210	Electrical Repairs	Operational Services	No	Yes		GUIDE Expenses related to electrical. EXAMPLE Generator PM Contract // Ballasts // Exhaust fans / Whisper Green Fans // Outlet covers // Light fixtures // Lock out tag out supplies // Cadet heaters // Heater thermostat // Baseboard heater	Centralized Upload	No
55211	Resource Management - Electrical Service	Asset Management	No	Yes		GUIDE Preventive maintenance (PM) service fees for emergency power generators & battery inverters; and solar panels cleaning service. EXAMPLE ABM Electrical Power Service (Generators & Battery Inverrters) ; Solar Maid (PV Panles Cleaning Servce) BUDGET DETAIL/CALCULATION Resource Management to budget annually via Centralized Upload to Yardi	Centralized Upload	New
55410	Window - Screen & Mirror Expense	Operational Services	No	Yes		GUIDE Expenses related to windows; screens or mirror repairs. EXAMPLE Window screens // Mirrors for interior of units // Window glass replacement // All screen repairs // Screen doors // Blinds for occupied units	Centralized Upload	No
55610	Key & Access Control	Operational Services	No	Yes		GUIDE Expenses related to property keys and access control devices. EXAMPLE Handy trac monthly fee // Handy trac supplies: key tags // Key track monthly fee // Key track supplies // Saflock keys // Saflock batteries // DoorKing // Fobs // Key blanks // Mailbox locks // Door locks	Centralized Upload	No
55805	Carpet Cleaning - Occupied Unit	Operations	No	Yes		GUIDE Expenses related to carpet cleaning for occupied units. *Expenses related to floods to be coded to 56260 - Flood Repairs EXAMPLE Renewal or courtesy carpet cleaning for occupied units	Centralized Upload	No
55810	Floor Repairs - Occupied Unit	Operations	No	Yes		GUIDE Expenses related to carpet or vinyl flooring repairs in an occupied unit. EXAMPLE Carpet stretch	Centralized Upload	No
55825	Painting - Occupied Unit	Operations	No	Yes		GUIDE Expenses related to painting of an occupied unit. EXAMPLE Accent wall paint for occupied units // Deck paint for occupied units	Centralized Upload	No
55835	Door Repairs - Occupied Unit	Operations	No	Yes		GUIDE Expenses related to all unit doors associated with an occupied unit EXAMPLE Bedroom door replacement // Closet door replacement // Front door replacement	Centralized Upload	No
55860	Counter Repairs & Resurfacing - Occupied Unit	Operations	No	Yes		GUIDE Expenses related to countertop repairs/resurfacing for an occupied unit. EXAMPLE Counter repairs for occupied units // Tub resurfacing for occupied units	Centralized Upload	No
56010	Asphalt & Concrete Repairs	Operations	No	Yes		GUIDE Includes asphalt and concrete repair expenses that are incurred at the property premises. EXAMPLE Concrete grind // Patch work	Centralized Upload	No
56040	Parking/Garage Maint & Lights	Operational Services	No	Yes		GUIDE Maintenance & Repairs for Parking areas. EXAMPLE Garage sweeping // Power washing // Individual garage repairs // Garage remotes // Parking permits // Parking/garage lights; bulbs; fixtures; ballasts // Traffic cones	Centralized Upload	No
56041	Parking/Garage Maint & Lights - Commercial Allocation	Commercial	No	No		GUIDE Represents the offset amount of the expense in Account 56040 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities. BUDGET DETAIL/CALCULATION Generally, a percentage calculation provided by the Commercial Team only for those assets that have a Commercial component to the Community.	Calculation	No
56042	Resource Management - Parking/Garage Service	Asset Management	No	Yes		GUIDE Fees for methane mitigation system and carbon monoxide (CO) mitigation system calibration and service. Variable frequency drive (VFD) and garage & building fan preventative maintenance (PM) service fees. Electric Vehicle Supply Equipment (EVSE) subscription fees. EXAMPLE AC Energy // RMS Life Safety// ABM Power Electrical Service; LLC BUDGET DETAIL/CALCULATION Resource Management to budget annually via Centralized Upload to Yardi	Centralized Upload	blank_acfb
56043	Parking/Garage Operator Expense	RUBS		No		GUIDE Represents expenses incurred to operate the parking garage as a public garage when managed by a third party operator EXAMPLE garage licenses; insurance; operator wages. BUDGET DETAIL/CALCULATION Generally, a calculation provided by the Ancillary Team only for those assets that utilize a third party parking operator.	Not Budgeted	blank_acfb
56205	Non-Flood Remediation	Operations	No	Yes		GUIDE Represents repair expenses that are structural but are not related to environmental and/or flood/fire. For example; fireplace; fence; roof; drywall; carport repairs; etc. Recorded by either Accounts Payable when the actual payment is made and/or PO Accrual process. EXAMPLE Dry wall repairs // Dry wall clips // Exterior vent cover for exhaust BUDGET DETAIL/CALCULATION A per door allocation is budgeted to Account 56275 for Same Store properties as a placeholder for the Actuals that are booked to this account. This account should only be used for JV Budgets.	Centralized Upload	No
56260	Flood Remediation	Operations	No	Yes		GUIDE Represents repair expenses related to all flooding/fire. EXAMPLE Dry wall repairsDry wall clips // Carpet extraction BUDGET DETAIL/CALCULATION A per door allocation is budgeted to Account 56275 for Same Store properties as a placeholder for the Actuals that are booked to this account. This account should only be used for JV Budgets.	Centralized Upload	No
56261	Storm Repairs	Operational Services	No	Yes		GUIDE Represents repair expenses related to storm BUDGET DETAIL/CALCULATION A per door allocation is budgeted to Account 56275 for Same Store properties as a placeholder for the Actuals that are booked to this account. This account should only be used for JV Budgets.	Centralized Upload	No
56263	Mold and Environmental Remediation	Operations	No	Yes		GUIDE Environmental repair expenses due to AMG. BUDGET DETAIL/CALCULATION A per door allocation is budgeted to Account 56275 for Same Store properties as a placeholder for the Actuals that are booked to this account. This account should only be used for JV Budgets.	Centralized Upload	No
56275	Structural Allocation	Operations	No	No		GUIDE Represents estimated expense per door related to mold/environmental repairs. Calculated and recorded by Property Accounting on monthly basis. BUDGET DETAIL/CALCULATION A per door allocation is budgeted to this account for Same Store properties only, which is provided by SVP Operations. This budgeting covers the expenses that will be allocated during the year to Accounts; 56205, 56260 and 56263.	Calculation	No
56276	Structural Fees: Offset Allocation	Property Accounting	No	No		GUIDE Represents the possible offset/credit allocation of insurance savings towards Structural expense. This offset/credit is determined by the Chief Accounting Officer and Property Accounting on a quarterly basis. BUDGET DETAIL/CALCULATION This gets budgeted as part of insurance expense	Not Budgeted	New
56410	Common Area Maintenance	Operational Services	No	Yes	crret	GUIDE Expenses related to the maintenance of common areas within the community. EXAMPLE Compactor maintenance // Building system // Compactor repairs // BBQ Repairs // Pool door repairs // Pet gate/door repairs // Door closers for common area doors // Common area building door repairs // Fitness center equipment - PM contract // Fitness center equipment - repairs // Common area camera repairs // DVR repairs for camera system	Centralized Upload	No
56415	Common Area Supplies	Operations	No	Yes		GUIDE Supplies related to maintaining the common areas of the community. EXAMPLE All air freshener related items // Trash bags // Pet waste; dog bags // Cleaning supplies // Stainless Steel Cleaner // CLR Rust calcium remover // Paper towels // Toilet paper // Gas for other equipment (besides golf car/auto gas to be coded to 53675) // Floor Mats outdoor mats; front door mats; BBQ mats // Yoga Mats // Laundry detergent to clean towels // Goof off // Hand soap // Dish soap // Gloves // Gym disinfectant wipes // Magic erasers // Eye wash station supplies // Odo ban // Degreaser // BBQ Brushes // Red curb paint // Pad locks for amenity doors // Mop and Bucket // Resident Toiletries (Shampoo / Conditioner / Body wash / Etc.) // Towel services (fitness center / pool area) // Exterior paint // Ice Melt	Centralized Upload	No

Residential

Non-Controllable Expenses
Account Number	Account Name	Owner	Accounts Payable Use?	Purchase Order Use?	Charge Code(s)	Account Details	How Budgeted?	Account Change for Budgeting
57010	Real Estate Taxes	Tax	No	No		GUIDE Represents the monthly allocation of real estate and supplemental (Ad Valorium) taxes per budget; plus any additional supplemental real estate tax payments. Payments are posted to the pre-paid tax Account 22030/Property Tax Payable account and trued-up twice; annually in June and December upon receipt of the tax bill. Refunds from tax appeals are credited to this account as received.	Centralized Upload	No
57011	Special Tax Assessment	Tax	No	No		GUIDE Special Tax Assessments (Bonds; College/School; etc.) / Represents the monthly allocation of special assessment (Bonds; College/School; etc.) taxes per budget. Payments are posted to the pre-paid tax Account 22030/Property Tax Payable account and trued-up twice; annually in June and December upon receipt of the tax bill.	Centralized Upload	No
57017	Capitalized Taxes - Lease Up	Construction Accounting	No	No		GUIDE Represents the estimated cost of Property and Special Tax Assessment expense related to Development/Newly Acquired Communities in Lease-up (generally; under 90% leased). The calculation results in an offset/credit to the Income Statement; and is allocated to Job Cost/Capitalization. This is calculated and recorded by the Construction Accounting Team on monthly basis.	Not Budgeted	No
57020	Insurance	Insurance	No	No		GUIDE Represents monthly allocation of insurance expense per budget as recorded by Property Accounting; except for Joint Ventures; as they are recorded per budget and reviewed semi-annually for true-up to actual. BUDGET DETAIL/CALCULATION Provided by the Insurance department. Budget is comprised of various factors including prior year's actual premiums and current market environment. Policy periods and amortization of such periods are taking into account.	Centralized Upload	No
57021	Renter's Insurance Expense	Operational Services	No	Yes		GUIDE This account holds the insurance premiums related to tenant's units.	Centralized Upload	blank_acfb
57097	Capitalized Insurance - Lease Up	Construction Accounting	No	No		GUIDE Represents the estimated cost of Insurance expense related to Development/Newly Acquired Communities in Lease-up (generally; under 90% leased). The calculation results in an offset/credit to the Income Statement; and is allocated to Job Cost/Capitalization. This is calculated and recorded by the Construction Accounting Team on monthly basis.	Not Budgeted	No
57211	Management Fees - JV & 3rd Party	Private Equity	No	No		GUIDE Represents 3rd party management fees paid. Dylan & Huxley + Commercial.Per Policy; this account is also being used for Joint Venture Management Fees. 2018 Policy Change BUDGET DETAIL/CALCULATION Private Equity provides JV percentages to BI.3rd party = Dylan & Huxley	Calculation	No
57310	Legal Fees: Property Litigation	Legal	Yes	No		GUIDE Represents legal fees related to lawsuits/litigated matters handled by the Corporate Legal Team. Note: This was formerly recorded as GL 51027. Beginning 2020; it has been moved to a new Non-Controllable location in the Chart of Accounts. BUDGET DETAIL/CALCULATION A per door calculation provided by the Legal Team annually during budgeting.	Calculation	Policy Change
57311	Legal Fees: Offset Allocation	Property Accounting	No	No		GUIDE Represents the possible offset/credit allocation of insurance savings towards Legal Litigation expense. The allocation of possible savings is determined by the Chief Accounting Officer and Property Accounting on a quarterly basis. Note: This was formerly recorded as GL 51028. Beginning 2020; it has been moved to a new Non-Controllable location in the Chart of Accounts. BUDGET DETAIL/CALCULATION The offset to the per door budget to 57310 provided by the Legal Department annually.	Calculation	No
57410	Land Lease	Property Accounting	No	No		GUIDE Represents lease on land where the property is located. Applicable only to handful of Communities; Marina City; Santee Court; Fairway @ Big Canyon Apartments; etc. Recorded by Property Accounting as the wire payment is initiated.	Centralized Upload	No
57610	Electricity	RUBS	No	No		GUIDE Represents actual electricity expense.	Centralized Upload	No
57611	Electricity - Accrual	Property Accounting	No	No		GUIDE Represents current period expense accrual for bills not paid. The accrual is reversed once the expense is paid.	Not Budgeted	No
57620	Gas	RUBS	No	No		GUIDE Represents actual gas expense.	Centralized Upload	No
57621	Gas - Accrual	Property Accounting	No	No		GUIDE Represents current period expense accrual for bills not paid. The accrual is reversed once the expense is paid.	Not Budgeted	No
57628	Water Expenses	RUBS	No	Yes		GUIDE This account holds all water expenses.	Centralized Upload	No
57629	Sewer Expenses	RUBS	No	Yes		GUIDE This account holds all the Sewer Expenses.	Centralized Upload	No
57630	Water and Sewer	RUBS	No	No		GUIDE Represents actual water/sewer expense.	Not Budgeted	No
57631	Water and Sewer - Accrual	Property Accounting	No	No		GUIDE Represents current period expense accrual for bills not paid. The accrual is reversed once the expense is paid.	Not Budgeted	No
57632	Sewer Tax Assessment	Tax	No	No		GUIDE Represents sewer tax assessment expense. BUDGET DETAIL/CALCULATION California properties only	Centralized Upload	No
57633	Water & Sewer - Commercial Allocation	Commercial	No	No		GUIDE Represents the offset amount of the expense in Account 57630 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities. BUDGET DETAIL/CALCULATION Generally, a percentage calculation provided by the Commercial Team only for those assets that have a Commercial component to the Community.	Calculation	No
57634	Water Expenses - Accrual	Accounting	No	No		GUIDE This account holds the accrual for Water Expenses.	Not Budgeted	No
57635	Sewer Expenses - Accrual	Accounting	No	No		GUIDE This holds the accruals for Sewer Expenses.	Not Budgeted	blank_acfb
57636	Water Expenses - Commercial Allocation	Commercial	No	No		GUIDE This account holds the water expenses allocated to Commercial.	Centralized Upload	No
57637	Sewer Expenses - Commercial Allocation	Commercial	No	No		GUIDE This accounts holds sewer expenses allocated to Commercial.	Centralized Upload	No
57640	Trash Collection	RUBS	No	Yes		GUIDE Represents actual trash collection expense	Centralized Upload	No
57641	Trash Collection - Accrual	Property Accounting	No	No		GUIDE Represents current period expense accrual for bills not paid. The accrual is reversed once the expense is paid.	Not Budgeted	No
57642	Trash Collection - Commercial Allocation	Commercial	No	No		GUIDE Represents the offset amount of the expense in Account 57640 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities. BUDGET DETAIL/CALCULATION Generally, a percentage calculation provided by the Commercial Team only for those assets that have a Commercial component to the Community.	Calculation	No
57650	Vacant Units	RUBS	No	No	vure	GUIDE Represents actual utility expense for vacant units.	Centralized Upload	No
57651	Vacant Units - Accrual	Property Accounting	No	No		GUIDE Represents current period expense accrual for bills not paid. The accrual is reversed once the expense is paid.	Not Budgeted	No
57670	Central Plant Utilities	RUBS	No	No		GUIDE Represents Bunker Hill Towers central plant utilities for Veolia Energy LA.	Centralized Upload	No
57680	Cable TV	Operations	No	No		GUIDE For the BULK agreements (8th & Hope; etc.) represents Cable TV expense.	Centralized Upload	No
57681	Cable TV - Accrual	Property Accounting	No	No		GUIDE Represents current period expense accrual for bills not paid. The accrual is reversed once the expense is paid.	Not Budgeted	No
57697	Capitalized Utility Expenses - Lease Up	Construction Accounting	No	No		GUIDE Represents the estimated cost of Utility expense related to Development/Newly Acquired Communities in Lease-up (generally; under 90% leased). The calculation results in an offset/credit to the Income Statement; and is allocated to Job Cost/Capitalization. This is calculated and recorded by the Construction Accounting Team on monthly basis.	Not Budgeted	No

Commercial

Income
Account Number	Account Name	Owner	Accounts Payable Use?	Purchase Order Use?	Charge Code(s)	Account Details	How Budgeted?	Account Change for Budgeting
41010	Economic Rent	Revenue Management	No	No	recm; hold	GUIDE Contractual rent for Commercial Tenants per their lease agreements; billed monthly. Adjusted monthly by accounting to economic rent; with vacancy booked in separate account	blank_hb	blank_acfb
41015	Straight Line Rent - Commercial	Commercial	No	No	csline	GUIDE Represents the monthly difference of average rent and contractual rent. Average rent is calculated as the Total Rent divided by the Total Term of the lease. Term of Lease commences on the date the Tenant Improvements are completed or the space is taken as is (ready for its intended use); whether paid for by Landlord or Tenant.	blank_hb	blank_acfb
41016	Commercial Percentage Rent	Commercial	No	No	repr	GUIDE Percentage Rent is rent paid in addition to or in lieu of; Base Rent; related to retail Tenants. It is usually based on a percentage (%) calculated utilizing the Tenant's gross sales; with or without a break point. Not budgeted.	blank_hb	blank_acfb
41017	Straight Line Rent - Commercial Contra	Property Accounting	No	No		GUIDE account holds reserves on the Straight Line Rent revenues.	blank_hb	blank_acfb
41210	Delinquency	Operational Services	No	No	wojv	GUIDE Represents 100% reserve of uncollected rental charges which is accumulated to 14030/Allowance for Doubtful Accounts. Each month's balance represents the activity change of that specific month (the account is recorded by reversing the prior month's 100% reserve and booking the current month's 100% reserve).	blank_hb	blank_acfb
41211	Delinquency - Adjustments	Property Accounting	No	No		GUIDE This account holds adjustments to delinquencies outside of the change in accounts receivable activity.	blank_hb	blank_acfb
41212	Delinquency - Reserve Adjustment	Property Accounting	No	No		GUIDE account holds additional adjustments to the main Delinquency Account (41210). This excludes manual adjustments made by Property Accounting to correct the A/R Aging.	blank_hb	blank_acfb
41215	Delinquency - Payment Plan Rents	Operational Services				GUIDE Represents the general reserve for payment plan receivable (rents) which is accumulated to 14035/Allowance for Doubtful Accts: Payment Plans. Each month's balance represents the activity change of that specific month (the account is recorded by reversing the prior month's 100% reserve and booking the current month's reserve.	blank_hb	blank_acfb
41220	Delinquency Write Off Account	Operational Services	No	No	wort; wecr; wecdr	GUIDE Represents the write-off of balances that have been deemed uncollectable for Past Tenants. To clear the Tenant's ledger; a credit is posted which offsets the charges deemed uncollectible. Monthly; the Yardi process to apply open credits is processed which then results in a zero balance on the Tenant's ledger.	blank_hb	blank_acfb
41250	Payment Plan - Commercial	Commercial	No	No	crpp	GUIDE Utilized to collect amounts related to commercial payment plans documented through the lease amendment process.	blank_hb	blank_acfb
41251	Reserve Adjustment Payment Plan - Commercial	Property Accounting	No	No		GUIDE account holds additional Delinquency adjustments on Payment Plans for the Commercial portfolio	blank_hb	blank_acfb
41420	Free Rent - New Leases	Revenue Management	No	No	frmi; cfrmi	GUIDE Usually represents free rent given at the commencement of a Lease Term; as is normally dictated by the Market. Free rent can also be given throughout the Tenant's Term. A tenant is charged rent (charge code recm) first; then that balance in the ledger is reduced by charge code cfrmi.	blank_hb	blank_acfb
41424	Recurring Concessions - Other	Revenue Management	No	No	frrr	GUIDE account holds all recurring concessions other than new move-in recurring concessions	blank_hb	blank_acfb
41430	Free Rent - Other	Revenue Management	No	No	frot; frwi; frrn; cfrmc	GUIDE Usually represents free CAM given at the commencement of a Lease Term; as is normally dictated by the Market and covers the same period as Free Rent - New Leases. A tenant is charged estimated cam (charge code ccame) first; then that balance in the ledger is reduced by charge code cfrmc.	blank_hb	blank_acfb
41460	Move Out Concessions	Revenue Management	No	No		GUIDE Account holds all move-out concessions paid to tenants to relocate.	blank_hb	blank_acfb
42008	Recoverable Commercial Expense - Direct Bill	Commercial	No	No	cdrbill	GUIDE Includes tenants' charges for direct-billed income (for direct-billed expenses in account 53606) except for Direct-Bill Utilities income that should be booked to 42009.	blank_hb	blank_acfb
42009	Recoverable Commercial Expense - Direct Bill Utility	Commercial	No	No	cdrutl	GUIDE Includes utility charges that are direct-billed to Tenant. Including trash/recycle collection.	blank_hb	blank_acfb
42010	Recoverable Commercial Expense - Current Year	Commercial	No	No	ccame; crete	GUIDE Records current year's operating expense (CAM; TAX & INS) recovery charged to commercial tenants as an estimate on a monthly basis. This is reconciled at year-end and may result in a credit back to the Tenant or additional charges due.	blank_hb	blank_acfb
42011	Recoverable Commercial Expense - Accrual	Commercial	No	No		GUIDE Currently not being used. Anticipate Yardi Recoveries being setup in 2018. Once that is complete; a quarterly accrual will be booked.	blank_hb	blank_acfb
42012	Recoverable Commercial Expense - Prior Year	Commercial	No	No	cretr; ccamr	GUIDE Since the year-end Reconciliation is completed after all expenses for the Calendar year are paid; this account records the Tenant's credit or additional income due for the prior-year's true-up.	blank_hb	blank_acfb
42015	Delinquency – Recoverable Commercial Expense	Operational Services	No	No		GUIDE Represents 100% reserve of uncollected commercial recoverable charges at the end of each month which is accumulated to Allowance for Doubtful Accounts 14030. Each month's balance represents the activity change of that specific month (the account is recorded by reversing the prior month's 100% reserve and booking the current month's 100% reserve).	blank_hb	blank_acfb
42016	Delinquency - Payment Plans CAM	Operations	No	No		GUIDE Represents the general reserve for payment plan receivable (Recoverable Commercial Expense) which is accumulated to 14035/Allowance for Doubtful Accts-Payment Plans. Each month's balance represents the activity change of that specific month (the account is recorded by reversing the prior month's 100% reserve and booking the current month's reserve	blank_hb	blank_acfb
42017	Delinquency - Write Off - Recoverable Commercial Expense	Commercial	No	No	woca	GUIDE Represents write-off of uncollected commercial recoverable charges.	blank_hb	blank_acfb
42018	DQ-Woff-RecovCommExp (Pre-Covid)	Commercial	No	No		GUIDE Represents write-off of uncollected commercial recoverable charges for PRE-COVID balances	blank_hb	blank_acfb
42019	Delinquency - Write Off - Payment Plans CAM	Commercial	No	No		GUIDE Represents the write off for payment plan receivables	blank_hb	blank_acfb
42021	Recovery of Write Offs (Commercial Recoverable) - Pre COVID	Commercial	No	No	rwcopcvd	GUIDE Represents the reversal of former write-offs on Commercial Recoverables for PRE-COVID balances previously determined to be uncollectable when payment is ultimately received.	blank_hb	blank_acfb
42022	Recovery of Write Offs (Commercial Recoverable)	Commercial	No	No	rowocomm	GUIDE Represents the reversal of former write-offs on Commercial Recoverables for non-PRE-COVID balances previously determined to be uncollectable when payment is ultimately received.	blank_hb	blank_acfb
42023	Delinquency - Write Off - Payment Plans CAM (Pre-Covid)	Commercial	No	No		GUIDE Represents the write off for payment plan receivables for Pre-Covid balances	blank_hb	blank_acfb
43180	Parking Income	Operational Services	No	No	pkcp; pkgr	GUIDE Records income from tenants who rent parking spaces. Amount is charged to a tenant's ledger by charge code pkgr on monthly basis.	blank_hb	blank_acfb
43181	Electric Vehicle Parking Income	Operational Services	No	No	pkev	GUIDE Account holds all the revenues related to Electric Vehicle Parking; including charges to tenants and revenue share arrangements with EV Charge providers	blank_hb	blank_acfb
43200	Storage Income	Operational Services	No	No	rest	GUIDE Records income from tenants who rent additional storage. Amount is charged to a tenant's ledger by charge code rest.	blank_hb	blank_acfb
43240	Late Charges	Operational Services	No	No	felt	GUIDE Represents Late Charges of those tenant's that are delinquent on the outstanding ledger balances. Number of days depends on lease language. Charged to a tenant's ledger by charge code felt.	blank_hb	blank_acfb
43241	Late Charges - Waived	Operational Services	No	No	feltrvs	GUIDE A new account attached to a new Charge Code for waiving late charges that have been posted to a Tenant's ledger. This allows for better tracking of the late charge write-offs versus them netting account 43240; as was the process through 2017.	blank_hb	blank_acfb
43250	NSF Fees	Operational Services	No	No	fens; fecc	GUIDE Represents NSF fees of those tenant's whose checks have been denied due to insufficient funds. Charged to a tenant's ledger by charge code fens.	blank_hb	blank_acfb
43390	Non-Refundable Fees	Operational Services	No	No	fenr	GUIDE Records income from recognition of non-refundable security deposits. Typically; this is a reclassification from the Security Deposit liability to Non-Refundable Fees.	blank_hb	blank_acfb
43410	Early Termination/Cancellation Fees	Operational Services	No	No	felp; strt	GUIDE Records fees negotiated with a Tenant for terminating their lease term early either during the lease or prior to the lease commencing. This could also be the result of a judgment paid by a Tenant after legal proceedings.	blank_hb	blank_acfb
43430	Other Income - Properties	Operational Services	No	No	damg; femb; inot; mmbr; mmbrm; cadmn; valtrash	GUIDE Records income from tenants for Miscellaneous charges(i.e.; RR Keys; leak repairs). Amount is charged to a tenant's ledger by charge code inot.	blank_hb	blank_acfb
43431	Filming Income	Operational Services	No	No	inflm	GUIDE Per policy; account for record filming income associated with a new Charge Code INFLM which was formerly recorded in Other Income - Properties / 43430.	blank_hb	blank_acfb
43480	Delinquency - Non-Rent	Operational Services	No	No		GUIDE Represents 100% reserve of uncollected non-rent charges at the end of each month which is accumulated to Allowance for Doubtful Accounts/14030(Includes all other charges except Rent).Each month the prior-month's accrual is reversed and the current month's reserved. Please see tab in Excel Workbook Delinquency Charge Codes to see a comprehensive list of Charge Codes used for this calculation.	blank_hb	blank_acfb
43483	Delinquency - Payment Plans Non-Rent	Operational Services				GUIDE Represents the general reserve for payment plan receivable (non-rent) which is accumulated to 14035/Allowance for Doubtful Accts-Payment Plans. Each month's balance represents the activity change of that specific month (the account is recorded by reversing the prior month's 100% reserve and booking the current month's reserve	blank_hb	blank_acfb
43609	Monthly Service Fee	RUBS	No	Yes	rbfe; rbufe	GUIDE This account holds the Monthly Service Fees related to our tenant utility reimbursements.	blank_hb	blank_acfb
43610	Other Utility Reimbursement	RUBS	No	No	rbut; rbcos	GUIDE Records income from Flat fee utility reimbursement charges that are billed as Lease Charges in Yardi. Amount is charged to a tenant's ledger by charge code rbut.	blank_hb	blank_acfb
43618	Water Reimbursement	RUBS	No	Yes	rbfinal; rbw	GUIDE This account holds all the tenant reimbursements of water charges.	blank_hb	blank_acfb
43619	Sewer Reimbursement	RUBS	No	Yes	rbs	GUIDE This account holds all tenant reimbursements of Sewer charges.	blank_hb	blank_acfb
43620	Water/Sewer Reimbursement	RUBS	No	No	rbws	GUIDE Records income from tenants for water & sewer utility expense and water & sewer applicable property tax bill line items. Amount is charged to a tenant's ledger by charge code rbws.	blank_hb	blank_acfb
43621	Electricity Reimbursement	RUBS	No	No	rbelec; rbhve	GUIDE Records income from tenants for electricity billed by third party billing companies such as YesEnergy; Conservice; and RUM. Amount is charged to a tenant's ledger by charge code rbelec or rbhve.	blank_hb	blank_acfb
43623	Trash Collection Reimbursement	RUBS	No	No	rbtra	GUIDE Records income from tenants for trash collection expense billed by third party billing companies such as YesEnergy; Conservice; and RUM. Amount is charged to a tenant's ledger by charge code rbtra.	blank_hb	blank_acfb
43625	Vacant Service Fee	RUBS	No	Yes	rbvsf	GUIDE This account holds the service fees for vacant units.	blank_hb	blank_acfb
43630	Delinquency - Utility Reimbursement	RUBS	No	No		GUIDE Represents 100% reserve of uncollected utility charges at the end of each month which is accumulated to Allowance for Doubtful Accounts/14030. Each month the prior-month's accrual is reversed and the current month's reserved.	blank_hb	blank_acfb
43635	Delinquency - Payment Plans Utility	RUBS	No	No		GUIDE Represents the general reserve for payment plan receivable (utility) which is accumulated to 14035/Allowance for Doubtful Accts-Payment Plans. Each month's balance represents the activity change of that specific month (the account is recorded by reversing the prior month's 100% reserve and booking the current month's reserve.	blank_hb	blank_acfb
43640	Utility Reimbursement Accrual	Property Accounting	No	No		GUIDE Represents the expected utility reimbursement for the current month calculated based on the four-month average of utility reimbursement collections (current month collection + past three months).	blank_hb	blank_acfb
43643	Recovery of Write Offs (Utility Reimbursement)	Operations	No	No	rwoutlrb	GUIDE Represents the reversal of former write-offs on Utility Reimbursements for non PRE-COVID balances previously determined to be uncollectable when payment is ultimately received.	blank_hb	blank_acfb

Commercial

Controllable Expenses
Account Number	Account Name	Owner	Accounts Payable Use?	Purchase Order Use?	Charge Code(s)	Account Details	How Budgeted?	Account Change for Budgeting
50398	Allocation - Pod (Administrative Compensation)	Property Accounting	No	No		GUIDE This account will be used to distribute applicable Administrative Compensation section" expenses that are shared by multiple Communities "Pods;" such as Career Apparel; etc."	blank_hb	blank_acfb
50698	Allocation - Pod (Administrative Advertising)	Property Accounting	No	No		GUIDE This account will be used to distribute applicable Administrative Advertising section" expenses that are shared by multiple Communities "Pods;" such as Collateral Material; etc."	blank_hb	blank_acfb
51025	Legal Fees: Tenant Default	Operational Services	Yes	Yes	felg	GUIDE Represents legal fees related to Tenant's Default/Eviction; 3 Day Pay or Quits (Perform or Pay); Unlawful Detainer; etc. This process is managed by the Commercial Operations Team; not the Legal Department.	blank_hb	blank_acfb
51026	Legal Fees: Disputes - Advice - Contractual & Other	Operational Services	No	No		GUIDE Represents all types of Legal Fees paid for Commercial Entities; including any open litigation cases budgeted by the Legal Department.	blank_hb	blank_acfb
51030	Homeowners Association Fee	Operational Services	No	Yes		GUIDE Records Homeowners Association Fees for those properties that are part of a Homeowner Association.	blank_hb	blank_acfb
51040	Other fees	Operational Services	No	Yes		GUIDE Represents fees related to new lease setups and CAM calculations processed by 3rd party vendor; Fulcrum.	blank_hb	blank_acfb
51045	Telephone and Internet	Operational Services	Yes	No		GUIDE Represents expenses related to telephone and internet services. Primarily used by Fox Plaza.	blank_hb	blank_acfb
51065	Courtesy Patrol Contract	Operational Services	No	Yes		GUIDE Courtesy patrol services. Includes additional hours for holiday; sick; PTO; and company event coverage.	blank_hb	blank_acfb
51066	Courtesy Patrol Contract - Commercial Allocation	Commercial	No	No		GUIDE Represents the amount of the expense in Account 51065 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities.	blank_hb	blank_acfb
51120	Penalties for Community Late Payments	Operational Services	No	Yes		GUIDE Represents late fees on non-utility related bills. Recorded by Accounts Payable when the actual payment is made.	blank_hb	blank_acfb
51131	G&A ALLOC: Funnel - JVs	Operational Services	No	Yes		GUIDE Account holds costs related to On-site and Funnel lease management	blank_hb	blank_acfb
51198	Allocation - Pod (Administrative General)	Property Accounting	No	No		GUIDE This account will be used to distribute applicable Administrative General section" expenses that are shared by multiple Communities "Pods;" such as Travel; etc."	blank_hb	blank_acfb
53130	Employee Salary - Maintenance Porters	Human Resources	No	No		GUIDE In-house payroll expense for Maintenance Porte for Santee Court only (079).	blank_hb	blank_acfb
53151	Maintenance Staff Costs - Commercial Allocation	Commercial	No	No		GUIDE For those Communities with a Commercial component; this represents the maintenance-related expenses attributable to the Commercial portion of the Property. This amount is arrived at by calculating a % of the Total Maintenance Staff Costs account 53199 (less 53160/Janitorial Contract) or a flat rate; as determined by the Commercial Operating Team.	blank_hb	blank_acfb
53160	Janitorial Contract	Operational Services	No	Yes		GUIDE Third party janitorial contract expense.	blank_hb	blank_acfb
53164	Employee Overtime - Maintenance Staff	Human Resources	No	No		GUIDE In-house overtime expense for Maintenance Staff for Santee Court only (079).	blank_hb	blank_acfb
53165	Employee Benefits - Maintenance Staff	Human Resources	No	No		GUIDE In-house benefits expense for Maintenance Staff for Santee Court only (079).	blank_hb	blank_acfb
53167	Employee Bonus - Maintenance Staff	Human Resources	No	No		GUIDE In-house bonus expense for Maintenance Staff for Santee Court only (079).	blank_hb	blank_acfb
53198	Allocation - Pod (Maintenance Staff Costs)	Property Accounting	No	No		GUIDE This account will be used to distribute applicable Maintenance Staff Costs section" expenses that are shared by multiple Communities "Pod;"; such as Janitorial Contract; etc."	blank_hb	blank_acfb
53605	General Maintenance	Operational Services	No	Yes		GUIDE This account is to be used for Reimbursable Commercial Expenses that do not fit within one of the other Commercial expense accounts.	blank_hb	blank_acfb
53606	Direct Bill Expenses - Commercial Only	Commercial	No	No		GUIDE Expenses that are received and are then billed directly to a specific Tenant via their ledger using Charge Code cdrbill which posts to Income Account 42008.	blank_hb	blank_acfb
53607	G&A ALLOC: SightPlan - JVs	Information Systems	No	Yes		GUIDE Account holds costs related work order software (SightPlan)	blank_hb	blank_acfb
53610	Pest Control	Operational Services	No	Yes	fepc; wopc; wopcpcvd	GUIDE Includes both monthly contract expenses as well as additional pest control needs (i.e. Monthly pest control contract Bed bug treatment // Roach treatment // General pest treatments // Rodent treatment)	blank_hb	blank_acfb
53611	Pest Control - Commercial Allocation	Commercial	No	No		GUIDE Represents the amount of the expense in Account 53611 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities.	blank_hb	blank_acfb
53625	Fire Safety & Monitoring Contract	Operational Services	No	Yes		GUIDE Recurring contract expenses related to fire systems and monitoring costs (i.e. Fire alarm monitoring // Fire sprinkler inspection fee // Reg 4 testing // Backflow testing // Fire extinguisher inspection // 5 Year system testing). Note: for repairs of Fire Safety & Monitoring use new account 53630.	blank_hb	blank_acfb
53626	Fire Safety & Monitoring - Commercial Allocation	Commercial	No	No		GUIDE Represents the amount of the expense in Account 53625 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities.	blank_hb	blank_acfb
53640	Elevator Service Contract	Operational Services	No	Yes		GUIDE Monthly elevator contract. Note: For repairs expense use 53645 - Elevator Maintenance & supplies.	blank_hb	blank_acfb
53641	Elevator Service Contract - Commercial Allocation	Commercial	No	No		GUIDE Represents the amount of the expense in Account 53640 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities.	blank_hb	blank_acfb
53645	Elevator Maintenance & Supplies	Operational Services	No	Yes		GUIDE Expenses related to services/parts not included in the monthly elevator contract.	blank_hb	blank_acfb
53646	Elevator Maintenance & Supplies - Commercial Allocation	Commercial	No	No		GUIDE Represents the amount of the expense in Account 53645 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities.	blank_hb	blank_acfb
53694	Allocation - Pod (General Maintenance)	Property Accounting	No	No		GUIDE This account will be used to distribute applicable General Maintenance section" expenses that are shared by multiple Community Pods; such as Golf Cart/Auto Expense"	blank_hb	blank_acfb
53695	COVID-19 Expenses	Operational Services	No	Yes	covidcc	GUIDE Additional expenses incurred relating to addressing COVID-19 issues	blank_hb	blank_acfb
53810	Landscape Service Contract	Sourcing and Procurement	No	Yes		GUIDE Monthly landscape contract. Sourcing and Procurement will handle the execution of this GL code.	blank_hb	blank_acfb
53811	Landscape Service Contract - Commercial Allocation	Sourcing and Procurement	No	No		GUIDE Represents the amount of the expense in Account 53810 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities. Sourcing and Procurement will handle the execution of this GL code.	blank_hb	blank_acfb
53820	Landscape Other	Sourcing and Procurement	No	Yes		GUIDE Landscape expenses that are not part of the Monthly Landscape Contract and/or Arbor Care expenses. Sourcing and Procurement will handle the execution of this GL code.	blank_hb	blank_acfb
53822	Landscape Other - Commercial Allocation	Commercial	No	No		GUIDE Represents the amount of the expense in Account 53820 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities.	blank_hb	blank_acfb
54610	Plumbing Repairs	Operational Services	Yes	Yes		GUIDE Expenses related to plumbing (i.e. Sump pump maintenance and repairs // Kitchen Faucet // Bathroom Faucet // Toilet bowls // Toilet seat covers // Toilet wax ring // Aerators // Tub drain)	blank_hb	blank_acfb
55010	HVAC Repairs	Operational Services	No	Yes		GUIDE HVAC Repairs including supplies and time.	blank_hb	blank_acfb
55210	Electrical Repairs	Operational Services	No	Yes		GUIDE Electrical Repairs including supplies and time.	blank_hb	blank_acfb
55410	Window - Screen & Mirror Expense	Operational Services	No	Yes		GUIDE Generally window repairs including supplies and time.	blank_hb	blank_acfb
55610	Key & Access Control	Operational Services	No	Yes		GUIDE Represents expenses related to re-key or lock repairs to the commercial tenants or common areas.	blank_hb	blank_acfb
56040	Parking/Garage Maint & Lights	Operational Services	No	Yes		GUIDE Maintenance & Repairs for Parking areas.	blank_hb	blank_acfb
56041	Parking/Garage Maint & Lights - Commercial Allocation	Commercial	No	No		GUIDE Represents the amount of the expense in Account 56040 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities.	blank_hb	blank_acfb
56043	Parking/Garage Operator Expense	RUBS		No		GUIDE Represents expenses incurred to operate the parking garage as a public garage when managed by a third party operator	blank_hb	blank_acfb
56261	Storm Repairs	Operational Services	No	Yes		GUIDE Represents repair expenses related to storm	blank_hb	blank_acfb
56410	Common Area Maintenance	Operational Services	No	Yes	crret	GUIDE Represents expenses related to the commercial common area maintenance repairs(I.e.; power washing; gate repairs; and gutter repairs).	blank_hb	blank_acfb
56510	Landlord Expenses - Commercial (Non-Reimbursable)	Commercial	No	No		GUIDE All Commercial-related expenses that are not recoverable; such as licenses/permits; professional fees; cleaning supplies etc.	blank_hb	blank_acfb

Commercial

Non-Controllable Expenses
Account Number	Account Name	Owner	Accounts Payable Use?	Purchase Order Use?	Account Details	How Budgeted?	Account Change for Budgeting
57010	Real Estate Taxes	Tax	No	No	GUIDE Ad Valorium Tax / Represents the monthly allocation of real estate taxes per budget; plus any additional supplemental real estate tax payments. Payments are posted to the 22030/Property Tax Payable account and trued-up twice; annually in June and December; by the Tax Department. Refunds from tax appeals are credited to this account as received.	blank_hb	blank_acfb
57011	Special Tax Assessment	Tax	No	No	GUIDE Special Tax Assessments (Bonds; College/School; etc.) / Represents monthly allocation of real estate taxes per budget; plus any additional supplemental real estate tax payments. Recorded by Property Accounting each month. Payments are recorded by Accounts Payable which are booked to the 22030 Property Tax Payable account and allocated as stated above.	blank_hb	blank_acfb
57020	Insurance	Insurance	No	No	GUIDE Represents monthly allocation of insurance expense per budget as recorded by Property Accounting; except for Joint Ventures; as they are recorded per budget and reviewed semi-annually for true-up to actual.	blank_hb	blank_acfb
57021	Renter's Insurance Expense	Operational Services	No	Yes		blank_hb	blank_acfb
57211	Management Fees - JV & 3rd Party	Private Equity	No	No	GUIDE Represents 3rd party management fees paid. Dylan & Huxley + Commercial.Per Policy; this account is also being used for Joint Venture Management Fees. 2018 Policy Change	blank_hb	blank_acfb
57410	Land Lease	Property Accounting	No	No	GUIDE Represents lease on land where the property is located. The only shared Community is Marina City Club. Recorded by Property Accounting as the wire payment is initiated.	blank_hb	blank_acfb
57610	Electricity	RUBS	No	No	GUIDE Records actual electricity expense.	blank_hb	blank_acfb
57611	Electricity - Accrual	Property Accounting	No	No	GUIDE Represents current period expense accrual for bills not paid. The accrual is reversed once the expense is paid.	blank_hb	blank_acfb
57620	Gas	RUBS	No	No	GUIDE Records actual gas expense.	blank_hb	blank_acfb
57621	Gas - Accrual	Property Accounting	No	No	GUIDE Represents current period expense accrual for bills not paid. The accrual is reversed once the expense is paid.	blank_hb	blank_acfb
57628	Water Expenses	RUBS	No	Yes	GUIDE This account holds all water expenses.	blank_hb	blank_acfb
57629	Sewer Expenses	RUBS	No	Yes	GUIDE This account holds all the Sewer Expenses.	blank_hb	blank_acfb
57630	Water and Sewer	RUBS	No	No	GUIDE Records actual water/sewer expense.	blank_hb	blank_acfb
57631	Water and Sewer - Accrual	Property Accounting	No	No	GUIDE Represents current period expense accrual for bills not paid. The accrual is reversed once the expense is paid.	blank_hb	blank_acfb
57632	Sewer Tax Assessment	Tax	No	No	GUIDE Records sewer tax assessment expense.	blank_hb	blank_acfb
57633	Water & Sewer - Commercial Allocation	Commercial	No	No	GUIDE Represents the amount of the expense in Account 57630 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities.	blank_hb	blank_acfb
57634	Water Expenses - Accrual	Accounting	No	No	GUIDE This account holds the accrual for Water Expenses.	blank_hb	blank_acfb
57635	Sewer Expenses - Accrual	Accounting	No	No	GUIDE This holds the accruals for Sewer Expenses.	blank_hb	blank_acfb
57636	Water Expenses - Commercial Allocation	Commercial	No	No	GUIDE This account holds the water expenses allocated to Commercial.	blank_hb	blank_acfb
57637	Sewer Expenses - Commercial Allocation	Commercial	No	No	GUIDE This accounts holds sewer expenses allocated to Commercial.	blank_hb	blank_acfb
57640	Trash Collection	RUBS	No	Yes	GUIDE Records actual trash collection expense	blank_hb	blank_acfb
57641	Trash Collection - Accrual	Property Accounting	No	No	GUIDE Represents current period expense accrual for bills not paid. The accrual is reversed once the expense is paid.	blank_hb	blank_acfb
57642	Trash Collection - Commercial Allocation	Commercial	No	No	GUIDE Represents the amount of the expense in Account 57640 that is attributable to the Commercial portion of the Property. This account will reduce the expense on the Residential Entity and allocate the expense to the Commercial Entity; netting to zero when consolidating both Residential and Commercial entities.	blank_hb	blank_acfb

Corporate

Corporate
Account Number	Account Name	Owner	Accounts Payable Use?	Purchase Order Use?	Charge Code(s)	Account Details	How Budgeted?	Account Change for Budgeting
60120	Facility Expense	Office Services	Yes	No	utilcorp	GUIDE Expenses related to managing the Corporate offices. EXAMPLE Janitorial services; coffee; repairs and maintenance; fire extinguisher inspections; utilities; keycard fees. BUDGET DETAIL/CALCULATION Require supporting detail. 940/Office Services is the only Department that budgets for this account.	Department Data Entry	No
60140	Storage Fees	Office Services	Yes	No		GUIDE Offsite storage fees. EXAMPLE Corodata BUDGET DETAIL/CALCULATION Requires supporting detail. 940/Office Services is the only Department that budgets for this account.	Department Data Entry	No
60150	Office Rent	Office Services	Yes	No	camcorp; rntcsubl	GUIDE Corporate office rent: San Mateo; Pleasanton; San Jose; Woodland Hills; Bellevue; and Irvine. This account should be used for Common Area Maintenance (CAM) charges as well as any applicable parking or utility fees. BUDGET DETAIL/CALCULATION Requires supporting detail.This includes the elimination budget for office rent related to buildings that we own offset to 999/Eliminations. 940/Office Services is the only Department that budgets for this account.	Department Data Entry	No
60180	Software	All Departments	Yes	No		GUIDE Software services and contracts including license fees. Note: Human Resources Software to be budgeted/expensed to 65125/HR Software. EXAMPLE Vendors such as; Funnel; SmartRent; Microsoft; Yardi; Glass Box; Rackspace; FloQast; and Workiva. BUDGET DETAIL/CALCULATION Require supporting detail.	Department Data Entry	No
60181	ALLOC: Funnel - JVs	Operations	No	No		GUIDE Represents the allocation of Funnel expense for the Joint Venture Residential Communities. This cost is pushed to the Joint Venture Communities utilizing a per unit calculation. The expense is allocated to the Communities utilizing GL 51131/G&A ALLOC: Funnel - JVs. BUDGET DETAIL/CALCULATION The Operations Department budgets the annually cost for Funnel to GL 60180/Software. The total cost is divided by Total Residential Units (obtained from the Project Manager of Community Budgeting, annually) and a per unit cost is arrived at. Then the amount attributable to the Residential JVs is budgeted as an offset into this GL. 908/Operations is the only department that budgets for the GL.	Department Data Entry	blank_acfb
60182	ALLOC: SmartRent - JVs	Operations	No	No		GUIDE Represents the allocation of SmartRent expense for the Joint Venture Residential Communities. This cost is pushed to the Joint Ventures based on each Community's billing.The expense is allocated to the JV Communities utilizes GL 51140/ G&A ALLOC: SmartRent - JVs. BUDGET DETAIL/CALCULATION The Operations Department budgets the total SmartRent costs annually to GL 60180/Software. They must obtain from the Vendor the anticipated cost by Residential Community. The budgeted costs for the Joint Venture Residential Communities are offset to this GL. 908/Operations is the only Department that budgets for this GL.	Department Data Entry	blank_acfb
60198	ALLOC: Facilities Expense	Corporate Non-Salary Team	No	No		GUIDE Multiple expenses including: 939/Insurance (65025/65155 Corporate Insurance); 952/Infrastructure (64010/Telecommunications); and the Gross Expense of 940/Office Services is totaled; then spread across all Departments via a per head count calculation. BUDGET DETAIL/CALCULATION Once Corporate Department Budgets are finalized, the Corporate Non-Salary Team spreads these expenses by head count across all Departments. The Corporate Non-Salary Team budgets this GL.	Department Upload	No
61005	Recruiting	All Departments	Yes	No		GUIDE Expenditures related to recruitment of new hires including relocation fees. EXAMPLE Includes fees to 3rd Party Recruiters such as: ZRG Partners; Conexus Search; Indeed; Critical Mass Talent Solutions; ISEARCH Group; and Recruiting Solution. As well as fees for in-person interview expenses (plane tickets; meals); and relocation expenses. BUDGET DETAIL/CALCULATION For recruitment postings that HR facilitates on behalf of the Departments; those fees are posted to the Department that is looking to hire. Departments should budget these fees; as HR does not provide a budget for this expense.	Department Data Entry	No
61009	Employee Benefits - Auto Allowance	Human Resources	No	No		GUIDE Auto Allowances paid through payroll. BUDGET DETAIL/CALCULATION Budget provided and uploaded by Human Resources.	Department Upload	Policy Change
61010	Employee Benefits - Workers Compensation Insurance	Human Resources	Yes	No		GUIDE Workers compensation insurance for Corporate Staff. BUDGET DETAIL/CALCULATION Annual renewal of this expense occurs in April. Budget provided and uploaded by Human Resources.	Department Upload	No
61011	Employee Benefits - Other	Human Resources	No	No		GUIDE Other benefits such as Health and Wellness. EXAMPLE SpringHealth Mental Wellness BUDGET DETAIL/CALCULATION Budget provided and uploaded by Human Resources.	Department Upload	blank_acfb
61015	Employee Benefits - Health and Dental Insurance	Human Resources	Yes	No		GUIDE Health and Dental Insurance for Corporate Staff. BUDGET DETAIL/CALCULATION Annual renewal of this expense occurs in August/September. Budget provided and uploaded by Human Resources.	Department Upload	No
61020	Employee Salary - Corporate	Human Resources	Yes	No		GUIDE Salary expense for Corporate Staff. BUDGET DETAIL/CALCULATION Human Resources facilitates salary budget and headcount planning process with department heads. This is proposed to SLT and once approved, an upload is provided by Human Resources, by Department.	Department Upload	No
61021	Temporary Personnel (for Open Positions)	Human Resources	Yes	No		GUIDE Expense related to hiring a contractor or temporary personnel to cover for an open or recently exited position. Note: If hiring a contractor/temporary personnel for a non-recurring; surge or special project budget/expense to 65065/Professional Fees. EXAMPLE Hiring a contractor/agency for temporary personnel as a fill gap for an open or recently exited position.	Not Budgeted	blank_acfb
61022	Employee Salary - Internship Program	Human Resources	No	No		GUIDE Expense related to the Internship Program run by the HR Team; generally during the summer. BUDGET DETAIL/CALCULATION Human Resources will budget on behalf of all Departments within their respective department.	Department Upload	blank_acfb
61025	Employee Bonus - Corporate	Human Resources	No	No		GUIDE Includes annual Corporate Staff bonuses as well as target Non-Discretionary Bonus for Executives processed through payroll. BUDGET DETAIL/CALCULATION Human Resources facilitates the process for department heads to propose bonus targets. This is proposed to SLT and once approved, an upload is provided by Human Resources, by Department.	Department Upload	No
61030	Stock-Based Compensation	Human Resources	No	No		GUIDE Stock-based compensation for Corporate Staff. BUDGET DETAIL/CALCULATION Human Resources works with the SEC Team and provides the annual budget for Stock Based Compensation.	Department Upload	No
61035	Employer Taxes	Human Resources	Yes	No		GUIDE Employer and Unemployment tax expense. BUDGET DETAIL/CALCULATION Human Resources provides the Annual Budget for this expense, by Department.	Department Upload	No
61040	Employee Benefits - 401K Matching	Human Resources	Yes	No		GUIDE Essex's 401k matching expense (includes Traditional and Roth). BUDGET DETAIL/CALCULATION Human Resources provides the Annual Budget for this expense, by Department.	Department Upload	No
61041	Employee Benefits - Admin Fees	Human Resources	Yes	No		GUIDE Employer paid benefits fees. Includes benefits related programs that are not offset by employee payroll premium deduction. EXAMPLE Deferred Comp fees; Outsource billing fees. Wageworks fees BUDGET DETAIL/CALCULATION 912/HR is the only Department that budgets for this account.	Department Data Entry	No
61050	Travel/Meals/Mileage	All Departments	Yes	No		GUIDE All travel related expenses. Note: Meals and Entertainment not related to travel should be booked to GL 61077/Meals & Entertainment (non travel-related). EXAMPLE Pcard and out-of-pocket travel expenses; including airfare; Taxi/Uber/Lyft fares; airport parking; hotel accommodations; and meals consumed while traveling - including traveling from one corporate office to another. BUDGET DETAIL/CALCULATION Require supporting detail.	Department Data Entry	Policy Change
61055	Auto Leases	All Departments	Yes	No		GUIDE Van leases for unit turns team. EXAMPLE For van lease expenses including; lease fees; vehicle registrations; oil changes; gas; and road toll fees. BUDGET DETAIL/CALCULATION Requires supporting detail. 945/Unit Turns is the only department that budgets for this account.	Department Data Entry	Policy Change
61060	Training - Corporate Staff	All Departments	Yes	No		GUIDE Training for Corporate Associates hosted externally or internally; including on-line courses. EXAMPLE Training and coaching fees; meals while training; and learning subscriptions. BUDGET DETAIL/CALCULATION Require supporting detail.	Department Data Entry	No
61070	Employee Benefits - Educational Reimbursement	Human Resources	No	No		GUIDE Reimbursement of a degree-resulting program. Must be pre-approved by Human Resources. Once the class is passed; documentation to be submitted to HR for eligibility and possible reimbursement. EXAMPLE Fees for college courses; learning materials (books; software); certification courses. BUDGET DETAIL/CALCULATION 912/HR is the only Department that budgets for this account.	Department Data Entry	No
61075	Operations Regional Events (non travel-related)	Operations	Yes	No		GUIDE Operations Team only - Expenses related to hosting Operations Management Events (DCM; and Site teams). EXAMPLE Costs specific to Operations Manager Events such as: event rental; park fees; party supplies (ballons; glow bracelets); prizes; and giveaways. If food is provided at the event; that should be included here as well. BUDGET DETAIL/CALCULATION Requires supporting detail. 908/Operations is the only Department that budgets for this account.	Department Data Entry	No
61076	Picnics/Award Galas (non travel-related)	Office Services	Yes	No		GUIDE Essex hosted picnics and award galas. EXAMPLE Costs specific to Essex's Picnics and Award Gala events such as: event rental; park fees; party supplies (ballons; glow bracelets); awards/prizes; and giveaways. If food is provided at the event; that should be included here as well. BUDGET DETAIL/CALCULATION Requires supporting detail. 908/Operations budgets for the Awards given. 940/Office Services budgets for the events.	Department Data Entry	No
61077	Meals & Entertainment (non travel-related)	All Departments	No	No		GUIDE For Meals & Entertainment not related to travel. EXAMPLE Team/working lunches; holiday lunches; movie tickets; and sporting event tickets. BUDGET DETAIL/CALCULATION Require supporting detail.	Department Data Entry	No
61080	Conferences/Seminars (non travel-related)	All Departments	Yes	No		GUIDE Includes expense related to signing up for conferences and seminars that are hosted by third party vendors. EXAMPLE Fees for conferences hosted by vendors like National Association of Real Estate; Yardi; and Urban Land Institute. BUDGET DETAIL/CALCULATION Require supporting detail.	Department Data Entry	No
61090	Membership Dues/Licenses/Certifications	All Departments	Yes	No		GUIDE Represents expenses for; 1) Membership dues - price members pay to be in an association; chamber; or organization; 2) Professional Licenses and Certifications related to specific qualifications or proof of education and work experience including potential exams fees. EXAMPLE Vendors such as: Moody's Investor Service; San Francisco Apartment Association; PCAOB; Chatham Financial; FASB; Housing Industry Foundation; ULI; and NAREIT. Types of fees to include: CPA renewal/membership fees; and BAR Association fees; etc. BUDGET DETAIL/CALCULATION Require supporting detail.	Department Data Entry	No
61100	Employee Benefits - Rewards/Gifts Staff	All Departments	Yes	No		GUIDE 1) Essex E-Team Excellence programs budgeted/managed by 912/HR. 2) Other Departments can utilize this account for non-Excellence Award gifts. EXAMPLE To include: Flowers; gift cards; special meals; birthday gifts; etc. BUDGET DETAIL/CALCULATION 912/Human Resources budgets on behalf of all Departments for the Essex Excellence Awards Program. For other Employee gifts such as flowers, gift cards, special meals, and birthday gifts, Departments budget.	Department Data Entry	No
61101	Employee Benefits - Tenure Program	Human Resources	No	No		GUIDE Essex Service Rewards recognizing service levels at 5; 10; 15+ years. Recognized as a bonus payout through payroll. EXAMPLE Ex. Associate receives $1000 for 5 year anniversary. BUDGET DETAIL/CALCULATION 912/Human Resources is the only Department that budgets for this account.	Department Data Entry	No
61110	ALLOC: Community Payroll	Corporate Accounting	No	No		GUIDE Allocation of Community/Field/On-Site Team employee benefits to Communities. This is trued-up on a quarterly basis; and fully true-up by year-end.	Not Budgeted	No
62004	Creative Services	Marketing	Yes	No		GUIDE Community-related graphic design expense for: logos; floorplans; and printed materials. BUDGET DETAIL/CALCULATION Only used by 910/Marketing & Communications Department. Note: All Community-related 910/Marketing & Communication expense is allocated to all Residential Communities based on a per unit calculation to 50605/G&A ALLOC: Marketing account.	Department Data Entry	Policy Change
62005	Internet Listing Services (ILS)	Marketing	Yes	No		GUIDE Community-related Internet Listing Services (ILS). EXAMPLE Apartments.com; Zillow; Zumper; Redfin/RentPath; and Rentable. BUDGET DETAIL/CALCULATION Only used by 910/Marketing & Communications Department. Note: All Community-related 910/Marketing & Communication expense is allocated to all Residential Communities based on a per unit calculation to 50605/G&A ALLOC: Marketing account.	Department Data Entry	No
62015	Social and Reputation Management	Marketing	Yes	No		GUIDE Community-related Reputation management and satisfaction survey platform. Business listing platform including Yelp property profiles. Social Media presence; platform management and reporting. Copywriting and blog content. EXAMPLE Chatmeter; and Yelp. BUDGET DETAIL/CALCULATION Only used by 910/Marketing & Communications Department. Note: All Community-related 910/Marketing & Communication expense is allocated to all Residential Communities based on a per unit calculation to 50605/G&A ALLOC: Marketing account.	Department Data Entry	No
62037	CRM/Email	Marketing	Yes	No		GUIDE Community-related email marketing platform; primarily used to engaged current prospects with welcome DRIP email campaigns and specials. EXAMPLE HubSpot BUDGET DETAIL/CALCULATION Only used by 910/Marketing & Communications Department. Note: All Community-related 910/Marketing & Communication expense is allocated to all Residential Communities based on a per unit calculation to 50605/G&A ALLOC: Marketing account.	Department Data Entry	Policy Change
62040	Multimedia	Marketing	Yes	No		GUIDE Community-related photography; Video and Virtual Tours as well as hosting fees. Stock photo subscriptions. Includes photo editing and virtual staging. EXAMPLE Photography; Video and Virtual tours BUDGET DETAIL/CALCULATION Only used by 910/Marketing & Communications Department. Note: All Community-related 910/Marketing & Communication expense is allocated to all Residential Communities based on a per unit calculation to 50605/G&A ALLOC: Marketing account.	Department Data Entry	No
62045	Website	Marketing	Yes	No		GUIDE Essex's Website and UX/UI optimization; web analytics; search engine optimization initiatives; and interactive site maps. Includes IT-related software to support on-going maintenance and optimization. EXAMPLE Studio by Engrain; Victorious; and Adswerve; Inc. BUDGET DETAIL/CALCULATION Only used by 910/Marketing & Communications Department. Note: All Community-related 910/Marketing & Communication expense is allocated to all Residential Communities based on a per unit calculation to 50605/G&A ALLOC: Marketing account.	Department Data Entry	No
62047	Campaigns	Marketing	Yes	No		GUIDE Community-related PPC (pay-per-click) campaigns; digital/paid social campaigns; quarterly leasing pushes. EXAMPLE Google BUDGET DETAIL/CALCULATION Only used by 910/Marketing & Communications Department. Note: All Community-related 910/Marketing & Communication expense is allocated to all Residential Communities based on a per unit calculation to 50605/G&A ALLOC: Marketing account.	Department Data Entry	No
62055	Promotional Marketing Store	Marketing	Yes	No		GUIDE Marketing fulfillment digital storefront - collateral and promotional items. EXAMPLE Halo Branded Solutions; and OCPC/RR Donnelley. BUDGET DETAIL/CALCULATION Only used by 910/Marketing & Communications Department. Note: All Community-related 910/Marketing & Communication expense is allocated to all Residential Communities based on a per unit calculation to 50605/G&A ALLOC: Marketing account.	Department Data Entry	No
62056	Training - Field Teams	Operational Services	Yes	No		GUIDE Design; development; deployment of training and other job aids to support Onsite associates. Note: Training for Corporate Associates should be expensed to 61060/Training - Corporate Staff EXAMPLE Partners in Leadership; Benchmark Environmental Eng. Skillsoft; KTS Fair Housing training; and meals purchased for trainings. BUDGET DETAIL/CALCULATION Requires supporting detail. Only used by 912/Human Resources, and 915/Learning & Development Departments.	Department Data Entry	No
62097	ALLOC: Marketing - JVs	Corporate Non-Salary Team	No	No		GUIDE Represents the offset amount of the Community-related Marketing expenses from the Promotional Marketing GLs that is pushed to the Joint Venture Communities utilizing a per unit calculation. The expense on the Communities is reflected in 50605/G&A ALLOC: Marketing which is reviewed by Property Accounting quarterly and trued-up by year-end. BUDGET DETAIL/CALCULATION Only used by 910/Marketing & Communications Department. This is an offset account that is budgeted by taking the Operational Marketing Expenses budgeted for the year and dividing by estimated number of units within the Residential-only Communities. This GL is used for the Joint Venture Communities.	Department Data Entry	No
62098	ALLOC: Marketing - CONS	Corporate Non-Salary Team	No	No		GUIDE Represents the offset amount of the Community-Related Marketing expenses in the Promotional Marketing GLS that is distributed to the Consolidated Communities utilizing a per unit calculation. The expense on the Communities is reflected in 50605/G&A ALLOC: Marketing which is reviewed by Property Accounting quarterly and trued-up by year-end. BUDGET DETAIL/CALCULATION Only used by 910/Marketing & Communications Department. This is an offset account that is budgeted by taking the Operational Marketing Expenses budgeted for the year and dividing by estimated number of units within the Residential-only Communities. This GL is used for the REIT/CONS Communities.	Department Data Entry	No
63010	Copying Rental/Usage	Office Services	Yes	No		GUIDE Printer rentals/contract related expenditures; Copy Paper should be charged to 63020 Office Expenses. EXAMPLE Ubeo; and Pacific Office Automation. BUDGET DETAIL/CALCULATION Requires supporting detail. 940/Office Services is the only Department that budgets for this account.	Department Data Entry	No
63020	Office Expenses	All Departments	Yes	No		GUIDE 1. Office supplies expenditures; operational uniforms; computer/cell phone repairs. 2. Technology equipment below the capitalizable threshold (for 2024=$530) when purchasing replacements for keyboards/mouse and monitors. When purchasing a full technology set up for a new hire; the expense is packaged with their laptop and can be capitalized. EXAMPLE Staples; Benson Integrated Marketing Solutions; PCMG. Copy paper; business cards; mouse pads; water; notebooks; picture frames BUDGET DETAIL/CALCULATION Note: Laptop refresh for in-place employees and full set-up including 2 monitors, keyboard/mouse and port for new hires is budgeted by the Corporate Non-Salary Team.	Department Data Entry	No
63040	Delivery & Postage	All Departments	Yes	No		GUIDE Delivery expenses: FedEx and Ontrac and Fast Mail Specialists including Addressers that assist with Resident notices. EXAMPLE Fedex; Ontrac; Fast Mail Specialists; Addressers. USPS; FedEx; UPS; postage labels; pay or quit notices; renewal letters	Department Data Entry	No
64010	Telecommunications	Information Systems	Yes	No		GUIDE Corporate Office Telecommunication Expense. EXAMPLE Zoom; ACC; AllStream; Comcast; Cox Communications; Time Warner Cable; SKC; Artrilogy; Juvo; Efax. Zoom; Efax; credit check fees for utility companies; Verizon BUDGET DETAIL/CALCULATION 952/Infrastructure is the only department that uses this GL. They budget for Corporate telecommunication expenses, which is then allocated via Facilities Allocation to each Corporate Department based on headcount.	Department Data Entry	No
64020	Employee Benefits - Wireless	Human Resources	No	No		GUIDE Employee cell phone/tablet reimbursement. Stipend paid through Payroll ($25/month for Corporate Associates). EXAMPLE Sprint; AT&T Mobility BUDGET DETAIL/CALCULATION HR provides the budget for all Departments.	Department Upload	No
65005	Charitable Contributions	Corporate Non-Salary Team	Yes	No		GUIDE All proposed charitable contributions should be handled by contacting the Department Lead/Delegate for 950/Essex Cares Department. Note: Reach out to the Corporate Non-Salary Budget Team for assistance with budgeting/expensing Political Contributions. BUDGET DETAIL/CALCULATION Require supporting detail.	Department Data Entry	No
65019	ALLOC: Revenue Platform - JVs	Revenue Management	No	No		GUIDE Represents the allocation of the new Revenue Management Platform for the Joint Venture Residential Communities. This cost is pushed to the Joint Ventures Communities utilizing a per unit calculation. The expense is allocated to the JV Communities utilizing GL 51140/ Yieldstar- JVs which is reviewed by Property Accounting quarterly and trued-up when applicable. BUDGET DETAIL/CALCULATION The per unit budgeted amount was calculated by the Corporate Non-Salary Team and approved by Jessica Anderson. Once the implementation is completed in 2024 - the per unit cost should be revisited.	Department Data Entry	blank_acfb
65021	Call Center	Call Center	Yes	No		GUIDE Call Center Contract (Intouch) and Funnel software. EXAMPLE 24/7IntouchCX; Funnel Software; and Telephony. BUDGET DETAIL/CALCULATION Requires supporting detail. 944/Call Center is the only Department that budgets for this account.	Department Data Entry	No
65022	ALLOC: Call Center - JVs	Call Center	No	No		GUIDE Represents the allocation of the Call Center expense for the Joint Venture Residential Communities. This cost is pushed to the Joint Ventures Communities utilizing a per unit calculation. The expense is allocated to the JV Communities utilizing GL 51145/ Call Center - JVs which is reviewed by Property Accounting quarterly and trued-up when applicable. BUDGET DETAIL/CALCULATION Only used by 944/Call Center Department. When the Call Center Department budgets the total Call Center costs annually to GL 65021/Call Center Costs the total cost is divided by the Total Residential Unit Count (obtained from the Project Manager of Community Budgeting, annually) and a per unit cost is arrived at. Then the per unit cost for the Residential Joint Venture Communities is calculated based on number of units at time of budgeting and an offset is budgeted to this GL.	Department Data Entry	blank_acfb
65025	Insurance - Corporate	Insurance	No	No		GUIDE Corporate-related Insurance coverage that includes Auto; Financial Lines Coverage (Crime; Cyber; E&O; K&R; EPL and Fiduciary Liability). BUDGET DETAIL/CALCULATION Requires supporting detail. 939/Insurance is the only Department that budgets for this account.	Department Data Entry	No
65045	Depreciation - Corporate	Corporate Non-Salary Team	No	No		GUIDE The reduction of a tangible asset by allocating monthly it's total cost divided by its useful life. This includes all capitalizable assets such as Tenant Improvements; Furniture & Fixtures; and Technology Equipment for Corporate Departments. BUDGET DETAIL/CALCULATION For currently depreciating Corporate Fixed Assets, a budget, by Department, is received from the Fixed Asset Team (Property Accounting). The Corporate Non-Salary Team combines the currently depreciating assets projected for the following year and the assets budgeted by the Departments to GLs 15010/Corporate Offices_Furniture & Fixtures A10/T7, 15060/Corporate Offices_Technology Equip A3/T5, and 15070/Corporate Offices_Tenant Improvements A10/T15 divided by their useful life for a monthly estimate.	Department Upload	No
65055	Penalties for Corporate Late Payments	Corporate Accounting	Yes	No		GUIDE Late Fees associated with late payment of Corporate expenses. The late fee is recorded by Accounts Payable when the actual payment is made.	Not Budgeted	No
65065	Professional Fees	All Departments	Yes	No		GUIDE Professional fees paid to 3rd party vendors. Note: Do not include legal; membership dues; service contracts; or staff training; as those should be budgeted to the appropriate GLs. EXAMPLE Appraisal Economics; S.D.; Epcar & Associates; The Conference Board; and Mercer. BUDGET DETAIL/CALCULATION Requires supporting detail.	Department Data Entry	No
65075	Licenses/Permits/Other Taxes	All Departments	Yes	No		GUIDE Franchise Tax Payments; Business Licenses; LLC Fees; State Sales & Use Tax (Corp only here); Washington State and Local B&O tax (For Corporate entities only). BUDGET DETAIL/CALCULATION Requires supporting detail.	Department Data Entry	No
65085	Legal Fees	All Departments	Yes	No	zemp	GUIDE Legal Fees related to contractual or review work. Note: Corporate Litigation related work will be budgeted by the Legal Department in account 65086. EXAMPLE Goodwin Procter; Sheppard Mullin; Latham & Watkins; Venable; Kirkland & Ellis; Littler Mendelson; and McLarens. BUDGET DETAIL/CALCULATION Requires supporting detail. All Departments are responsible to budget their own legal fees. If you need assistance reach out to the Legal Team for assistance when budgeting.	Department Data Entry	No
65086	Legal Fees: Corporate Litigation	Legal	Yes	No		GUIDE Legal fees and expenses associated with corporate-related lawsuits/litigated matters handled by the Corporate Legal Team. BUDGET DETAIL/CALCULATION Requires supporting detail. 920/Legal is the only Department that budgets for this account.	Department Data Entry	No
65095	Publications/Subscriptions	All Departments	Yes	No		GUIDE Cost of access to publications such as REIT Magazine or a subscription fee for information such as for industry-related magazines or newspapers. EXAMPLE Thomson Reuters; CoStar Group; Real Page; Oxfor Economics; and Business Wire. BUDGET DETAIL/CALCULATION Requires supporting detail.	Department Data Entry	No
65105	Proxies/Filing/Stock Admin	FPandA	Yes	No		GUIDE Proxy/SEC Filings; Stock Admin; Investor Relations expenditures. EXAMPLE Broadridge; Computersjare; NYSE; Curran & Connors; NAREIT. Computershare Investor Services; Mediant Communications; Broadridge Investor Communication. BUDGET DETAIL/CALCULATION Requires supporting detail. 907/CFO, 912/HR, 927/Corporate Accounting, and 920/Legal are the only Departments that budget to this account.	Department Data Entry	No
65115	Bank Charges	Treasury	Yes	No		GUIDE Bank fees from JP Morgan and Wells Fargo. Note: Bank credit offsets should be budgeted to 65116. EXAMPLE JP Morgan; Wells Fargo. BUDGET DETAIL/CALCULATION 938/Treasury & 946/Central Services are the only Departments that budget for this account.	Department Data Entry	No
65116	Bank Charges: Rebates/Discounts	Treasury	No	No		GUIDE Rebate received from Wells Fargo for Corporate Card spend. BUDGET DETAIL/CALCULATION 938/Treasury is the only Department that budgets for this account.	Department Data Entry	No
65125	HR Software	Human Resources	Yes	No		GUIDE Human Resource's software and related license fees. EXAMPLE MarketPay Associates; Mercer; ADP; Aon; Equifax Workforce Solutions; Workday; Cic Plus; and OneSource Virtual. BUDGET DETAIL/CALCULATION Requires supporting detail. 912/Human Resources is the only Department that budgets to this account.	Department Data Entry	No
65135	Parties/Events (non travel-related)	All Departments	Yes	No		GUIDE To include parties and events hosted by Essex except 61075/Operations Regional Events and 61076/Picnics & Award Galas. EXAMPLE Holiday party; team building; larger group events. BUDGET DETAIL/CALCULATION Requires supporting detail.	Department Data Entry	No
65145	Outside Directors Fees	Board of Directors	Yes	No		GUIDE Director's Fees (Audit Committee; Retainer; Compensation Committee etc.). BUDGET DETAIL/CALCULATION Requires supporting detail. 916/Board of Directors is the only Department that budgets for this account.	Department Data Entry	No
65155	D & O Insurance	Insurance	No	No		GUIDE Directors & Officers (D&O) Insurance for Essex Executives. BUDGET DETAIL/CALCULATION Requires supporting detail. 939/Insurance is the only Department that budgets for this account.	Department Data Entry	No
65165	OFFSET: Capitalized Overhead - CONS	Corporate Non-Salary Team	No	No		GUIDE Each Department Head identifies a percentage of their Team's time that is allocated to Development; Redevelopment and CMS projects for Consolidated Entities. The Corporate Non-Salary Team Budgets utilizing that percentage times the Department's expense to allocate across the capitalized projects. This amount reduces G&A/Corporate expense and increases Capital Expense. BUDGET DETAIL/CALCULATION Budgeted by Corporate Non-Salary Team.	Department Upload	No
65166	OFFSET: Transactions & Deferrable Salary	Corporate Non-Salary Team	No	No		GUIDE Offset account which reduces G&A/Corporate by transactions-related salary that is applied against Gain on Sale as well as offsetting Deferrable Implementation salary-related time for 942/Data Platform Team. BUDGET DETAIL/CALCULATION Budgeted by the Corporate Non-Salary Team. Transaction-related is generally 904/Development, 906/Transaction and 920/Legal Departments. Deferrable Implementation salary is 942/Data Platform.	Department Data Entry	No
65167	AMORT: Deferred Software Implementation	Corporate Accounting	No	No		GUIDE The amortization of Deferrable Software/Projects. Note: Large software projects (>$500k) are amortized to 92094/G&A: Non Core_Amort of Deferred Software Projects. BUDGET DETAIL/CALCULATION Amortization schedule provided by Corporate Accounting. Budget uploaded by the Corporate Non-Salary Team. Newly budgeted software implementations will be identified by the Corporate Non-Salary Team when reviewing budgets and a schedule calculated and then budgeted to this GL.	Department Upload	No
65168	ALLOC: Compensation Re-allocations	Corporate Non-Salary Team	No	No		GUIDE Compensation-related re-allocations needed for calculating accounting adjustments; generally used for calculating Capitalized Overhead. EXAMPLE Re-allocating compensation for Capitalized Overhead Calculation.	Not Budgeted	blank_acfb
65169	ELIM: Management Fee - JVs	Corporate Non-Salary Team	No	No		GUIDE This takes Essex's ownership % of the Property Management Fee expense for Joint Ventures as an offset to G&A/Corporate Expense. BUDGET DETAIL/CALCULATION Calculated and budgeted by the Corporate Non-Salary Team.	Department Upload	No
65170	OFFSET: Property Management (PM) Fee - CONS	Corporate Non-Salary Team	No	No		GUIDE Offset of Property Management Fees related to the CONS portfolio for expenses booked to G&A/Corporate but are Residential Community in nature. This includes Commercial Management Fees budgeted to 92031 by the Commercial Operations Team as well. BUDGET DETAIL/CALCULATION Calculated and budgeted by the Corporate Non-Salary Team.	Department Upload	No
65171	ALLOC: Central Services - JVs	Corporate Non-Salary Team	No	No		GUIDE 946/Central Services; 919/Housing; and 947/Bookkeeping's total expense is allocated as a per unit expense to Joint Venture Communities. This is expensed to the JV Residential communities utilizing 53698/Allocation - Central Services. BUDGET DETAIL/CALCULATION Calculated and budgeted by the Corporate Non-Salary Team.	Department Data Entry	No
65172	OFFSET: Capitalized Overhead - JVs	Corporate Non-Salary Team	No	No		GUIDE Same description as listed under GL 65165; except expense is spread across JV Entities. BUDGET DETAIL/CALCULATION See 65165 - as the total is budgeted there.	Not Budgeted	No
65173	Budget Deficit	Corporate Non-Salary Team	No	No		GUIDE This account is used for the difference of the G&A/Corporate Budget versus Executive Guidance. If needed; the budget deficit is then collected from the Departments to ensure total Corporate expenses are maintained per Executive Guidance. BUDGET DETAIL/CALCULATION If budgeted, budgeted by the Corporate Non-Salary Team.	Department Data Entry	Policy Change
65175	Auditing/Accounting/Tax Fees	All Departments	Yes	No		GUIDE Corporate-related; audit; tax planning and compliance fees (CPAs & Attorneys). EXAMPLE KPMG; Krutilla & Associates; KMH LLP; and Ernst & Young LLP. BUDGET DETAIL/CALCULATION Requires supporting detail. 205/EMC, 293/PWI, 909/Internal Audit, 927/Corporate Accounting, and 941/Tax are the only Departments that budget to this account.	Department Data Entry	No

Financial Reporting

Community-Property
Account Number	Account Name	Owner	Accounts Payable Use?	Purchase Order Use?	Charge Code(s)	Account Details	How Budgeted?	Account Change for Budgeting
91010	Interest Expense - Third Party	FPandA	Yes	No		GUIDE Interest expenses paid for mortgage loans	blank_hb	blank_acfb
91020	Interest Expense - Related Party	Corporate Accounting	No	No		GUIDE Interest expenses paid for loans between Essex and related parties such as Joule and Camino Ruiz. These are eliminated at the consolidated level.(duplicated?)	blank_hb	blank_acfb
92005	Professional & Misc. Fees - JVs	Private Equity	No	No		GUIDE Non-operating related professional fees & misc fees; utilized for Joint Ventures only.	blank_hb	blank_acfb
92006	Tax Preparation - Property	Tax	Yes	No		GUIDE For Consolidated; Down REIT tax return preparation and audit for Properties are reported in the Supplemental Financial Information Report as G&A Expense. The actual expense and budget is attributed to department code 913. This G/L account is included in both the g&a and prop_is Account Trees.	blank_hb	blank_acfb
92007	Audit/Accounting Fees - JVs	Private Equity	No	No		GUIDE Used by Joint Ventures to record audit & accounting fees.	blank_hb	blank_acfb
92030	Asset Management Fees - JV	Private Equity	No	No		GUIDE Used only by Joint Ventures: To record Asset Management fees paid to Essex and non-Essex party (3rd party). Fees paid to Essex is recorded to 94010-Management Income	blank_hb	blank_acfb
92031	G&A ALLOC: Property Management Fees - CONS	Corporate Non-Salary Team	No	No		GUIDE Consolidated Residential Management Fees are based on a per door calculation (except for consolidated JVs - those are per contract) prepared by the G&A Budgeting Team for budgeting based on recovery of Property-related expenses being attributed to Corporate/Department expenses. Note: This is reported in the Supplemental as a separate line from G&A. Consolidated Commercial Management Fees are calculated based % of Gross Revenue for the Consolidated portfolio that we self-manage which is budgeted by the Commercial Operational Team.	blank_hb	blank_acfb
92036	Debt Unrealized (Gain) Loss - JV	Private Equity	No	No		GUIDE This account is used to record JV debt valuation adjustments under Market Value books.	blank_hb	blank_acfb
92037	Amortization Add-Back - JV	Private Equity	No	No		GUIDE This account is used to record JV reversal of loan fee amortization under Market Value books.	blank_hb	blank_acfb
92038	Asset Unrealized (Gain) Loss - JV	Private Equity	No	No		GUIDE This account is used to record JV asset valuation adjustments under Market Value books.	blank_hb	blank_acfb
92039	Depreciation Add-Back - JV	Private Equity	No	No		GUIDE This account is used to record JV reversal of depreciation under Market Value books.	blank_hb	blank_acfb
92045	Tax & License Fees - Property	Tax	Yes	No		GUIDE Property related tax and licenses - Use Tax; B&O Tax; Gross Receipts; FTB Fees. For Consolidated Properties; these expenses are reported in the Supplemental as G&A Expense. The actual expense and budget is attributed to department code 913. There are FTB and Delaware expenses that are booked to Corporate only. This G/L account is included in both the g&a and prop_is Account Trees.	blank_hb	blank_acfb
92050	Depreciation - Community/Property	Property Accounting	No	No		GUIDE Depreciation of Community/Property capitalized items.	blank_hb	blank_acfb
92090	Non Same Store Real Estate Taxes	SEC	No	No		GUIDE Represents non-same store real estate tax expense. This account is subject to VP; Corporate Controller; or CAO's approval	blank_hb	blank_acfb
92097	Legal Fees: Non-NOI Litigation (Same Store) - CONS	SEC	No	No		GUIDE Legal Fees: Non-NOI (Same Store) for Consolidated Communities/Properties.	blank_hb	blank_acfb
92098	Non Same Store_Other/Admin	SEC	No	No	zimpbal	GUIDE Represents other non operating expenses for properties only. Postings to this account are subject to controller or CAO's approval. This account includes the clearing of charges written-off for Past Residents for disposed Communities.	blank_hb	blank_acfb
97075	Impairment Loss	SEC	No	No		GUIDE Recording of impairment expense related to operating (i.e. actively leased community) and non-operating (i.e. land held for development or development that have not begun leasing) long-lived assets in accordance with generally accepted accounting standards. Note that this account differs from casualty loss account (Account #91110).	blank_hb	blank_acfb

Financial Reporting

Corporate
Account Number	Account Name	Owner	Accounts Payable Use?	Purchase Order Use?	Account Details	How Budgeted?	Account Change for Budgeting
91010	Interest Expense - Third Party	FPandA	Yes	No	GUIDE Interest expense paid on secured or unsecured debt; including related fees (such as trustee; administrative; reporting; issuer; etc.) Annually budgeted by FP&A. 2019 Policy change: will begin budgeting by community.	blank_hb	blank_acfb
91020	Interest Expense - Related Party	Corporate Accounting	No	No	GUIDE Interest expenses paid for loans between Essex and related parties such as Joule and Camino Ruiz. These are eliminated at the consolidated level.(duplicated?)	blank_hb	blank_acfb
91030	Interest Expense - Intra-Company	Corporate Accounting	No	No	GUIDE Interest expense calculated for the loans between consolidated entities. The balance will be zero because they should be eliminated.	blank_hb	blank_acfb
91040	Interest Expense - Member Loan	Corporate Accounting	No	No	GUIDE Interest related to member loans (loans issued to JV by Essex)	blank_hb	blank_acfb
91095	Swap Income - Total Return	SEC	No	No	GUIDE All total return swap settlements and nothing else.	blank_hb	blank_acfb
91096	Hedge Ineffectiveness	SEC	No	No	GUIDE This is recorded per the valuation report received from the financial institution we executed the hedges with.	blank_hb	blank_acfb
91110	Casualty Loss	SEC	No	No	GUIDE Net book value of property assets written off due to property damage.	blank_hb	blank_acfb
91120	Casualty Recoveries	Corporate Accounting	No	No	GUIDE Casualty Recoveries: Probable/actual insurance recoveries up to the amount of casualty losses.	blank_hb	blank_acfb
92006	Tax Preparation - Property	Tax	Yes	No	GUIDE For Consolidated; Down REIT tax return preparation and audit for Properties are reported in the Supplemental Financial Information Report as G&A Expense. The actual expense and budget is attributed to department code 913. This G/L account is included in both the g&a and prop_is Account Trees.	blank_hb	blank_acfb
92045	Tax & License Fees - Property	Tax	Yes	No	GUIDE Property related tax and licenses - Use Tax; B&O Tax; Gross Receipts; FTB Fees. For Consolidated Properties; these expenses are reported in the Supplemental as G&A Expense. The actual expense and budget is attributed to department code 913. There are FTB and Delaware expenses that are booked to Corporate only. This G/L account is included in both the g&a and prop_is Account Trees.	blank_hb	blank_acfb
92052	Lease Intangible Amortization	SEC	No	No	GUIDE Amortization of lease intangibles (recorded at acquisition and reflect the value of acquired in-place leases.	blank_hb	blank_acfb
92055	Amortization of Financing Costs	FPandA	No	No	GUIDE Deferred loan fee amortization from debt issuance; counter account is 22072.Annually budgeted by FP&A. 2019 Policy change: will begin budgeting by community.	blank_hb	blank_acfb
92080	Electricity Revenue/Expense - Solar	Tax	No	No	GUIDE Account holds revenues and expenses related to usage of solar electricity generated by EMC owned panels. Entity Used: 205 and 913	blank_hb	blank_acfb
92081	Rooftop Lease Revenue/Expense - Solar	Tax	No	No	GUIDE Represents rooftop lease revenue/expense related to EMC owned solar panels affixed. Entity Used: 205 and 913	blank_hb	blank_acfb
92082	G&A: Solar	Tax	No	No	GUIDE Solar related income/expense such as time spent on administering solar projects. Entity Used: 205 and 913	blank_hb	blank_acfb
92093	Deferred Tax Unrealized Gain/Losses (RETV)	SEC	Yes	No	GUIDE Deferred taxes such as RETV gains/losses. This directly relates to a separate Deferred tax expense line in the Supplemental. Only the Controller or higher can approve expenses that will be posted to this GL.	blank_hb	blank_acfb
92094	G&A: Non Core_Amort of Deferred Software Projects	Corporate Accounting	No	No	GUIDE The amortization of Large (>$500K) Deferrable Software Implementation costs.	blank_hb	blank_acfb
92095	G&A: Non-Core Expenses	Corporate Non-Salary Team	No	No	GUIDE G&A/Corporate related; large expenses such as Political Contributions that will not be reported in Core Reporting due to the nature of the expense. Only the Controller or higher can designate an expense to this account.	blank_hb	blank_acfb
93010	Interest Income - Third Party	FPandA	No	No	GUIDE Interest income (such as PWIC income; K5/K9; mezzanine loans; bank deposits; escrow deposits; tax refunds; etc.)Annually budgeted by FP&A.	blank_hb	blank_acfb
93020	Interest Income - Related Party	Corporate Accounting	No	No	GUIDE Interest income received from related parties like Joint Ventures.	blank_hb	blank_acfb
93060	Gain from Sale of Marketable Securities	SEC	No	No	GUIDE Gain from Sale of Marketable Securities - PWIC	blank_hb	blank_acfb
93061	Recognized Unrealized Gains/Losses from Equity Securities	SEC	No	No	GUIDE Recognized Unrealized Gains/Losses From Equity Securities - Net unrealized gains and losses recognized on equity securities (common equity and investment funds) held during period (i.e. change in fair value).	blank_hb	blank_acfb
93095	Admit Fee Income	FPandA	No	No	GUIDE BEX II deferred admit fee amortizations.	blank_hb	blank_acfb
93096	Casualty Gain	Corporate Accounting	No	No	GUIDE Insurance recoveries in excess of the net book value of property assets written off due to property damage.	blank_hb	blank_acfb
93097	Credit Loss Expense	SEC	No	No	GUIDE Represents the credit loss expense during the peirod for all notes receivable; marketable securities; and loan commitments of the Company.	blank_hb	blank_acfb
93098	Other Non-Recurring Income	Corporate Accounting	No	No	GUIDE Represents income received from resources not related to our business.	blank_hb	blank_acfb
93115	Gain on Sale of Real Estate	SEC	No	No	GUIDE Represents Gain or loss at the disposition of property.	blank_hb	blank_acfb
93120	Gain on Remeasurement of Co-Investment	SEC	No	No	GUIDE Represents gain at the transition from joint venture to 100% owned (i.e. Palm valley in 2017). Beginning in 2018; due to new accounting guidance (ASU 2017-01); this account is unlikely to be used unless DownREIT units are issued to the other partners for control of the property.	blank_hb	blank_acfb
93211	Income from Preferred Equity Investments	FPandA	No	No	GUIDE Income earned from Preferred Equity Investments; similar to interest income.Annually budgeted by FP&A.	blank_hb	blank_acfb
93212	Income from Early Redemption of Preferred Equity Investments	SEC	No	No	GUIDE Income earned from early redemption of Preferred Investment. (If the invested entity pays our share back early; this in lieu of the lost future income).	blank_hb	blank_acfb
93215	Equity Income - Revenue	FPandA	No	No	GUIDE Essex share of revenue in Unconsolidated Joint Ventures.	blank_hb	blank_acfb
93220	Equity Income - Expense	FPandA	No	No	GUIDE Essex share of expenses in Unconsolidated Joint Ventures.	blank_hb	blank_acfb
93225	Equity Income - G&A Expense	Corporate Accounting	No	No	GUIDE Essex share of G&A expense in Unconsolidated Joint Ventures.	blank_hb	blank_acfb
93228	Equity Income - Depreciation Expense	Corporate Accounting	No	No	GUIDE Essex share of Depreciation expense in Unconsolidated Joint Ventures.	blank_hb	blank_acfb
93230	Equity Income - Interest Expense	FPandA	No	No	GUIDE Essex share of Interest expense in Unconsolidated Joint Ventures.	blank_hb	blank_acfb
93235	Equity Income - Promote Income	Corporate Accounting	No	No	GUIDE Income earned when the rate of return of the Unconsolidated Joint Venture is above the initially agreed rate of return.	blank_hb	blank_acfb
93240	Equity Income - Gain/(Loss) on Early Extinguishment of Debt	FPandA	No	No	GUIDE The prepayment fees associated with the early payoff of debt. If prepayment fees exist; include the write-off balance of deferred loan fees (relating to unconsolidated joint ventures).Annually budgeted by FP&A.	blank_hb	blank_acfb
93290	Gain on Sale of Co-Investment Activities - Net	Corporate Accounting	No	No	GUIDE EPLP share of gain or loss from the sale of a property which belongs to an Unconsolidated Joint Venture.	blank_hb	blank_acfb
93298	Other Non-Recurring Equity Income	Corporate Accounting	No	No	GUIDE EPLP share of income from sources unrelated to the business.	blank_hb	blank_acfb
93310	Gain/(Loss) on Early Retirement of Debt	FPandA	No	No	GUIDE The prepayment fees associated with the early payoff of debt. If prepayment fees exist; include the write-off balance of deferred loan fees.Annually budgeted by FP&A.	blank_hb	blank_acfb
94010	Management Income	FPandA	No	No	GUIDE Represents management fees and asset management fees received. 100% of the management fees recorded here; and then Essex's ownership portion is eliminated. Budgeted by FP&A.	blank_hb	blank_acfb
94020	Development and Redevelopment Fee Income	Construction Accounting	No	No	GUIDE Development and redevelopment fees received (Entity 205/EMC).	blank_hb	blank_acfb
94040	Captive Insurance Premium	SEC	No	No	GUIDE As we are self-insured; this is Premium we pay ourselves which is eliminated for reporting purposes (Entity 293/PWIC).	blank_hb	blank_acfb
95010	Noncontrolling Interest	FPandA	No	No	GUIDE Represents all other third party NCI holders income/loss allocation based on agreed upon calculation.	blank_hb	blank_acfb
95020	Noncontrolling Interest O P Partners	SEC	No	No	GUIDE Represents the OP Partners share of interest in income or loss from the Company's consolidated operations; after excluding all other NCI allocations.	blank_hb	blank_acfb
95030	Noncontrolling Interest - Third Party Ownership	FPandA	No	No	GUIDE Represents third party ownerships share of interest in income or loss from the consolidated joint venture(s) property or properties the third party is associated with or income/loss based on agreed upon calculation between Company and third party.	blank_hb	blank_acfb
95032	Noncontrolling Interest - DownReits	FPandA	No	No	GUIDE Represents distribution paid on DownREIT units; which is at the same rate as common dividends.Annually budgeted by FP&A.	blank_hb	blank_acfb
96010	Provision for State Income Tax - Property	Tax	No	No	GUIDE Provision for State Income Taxes. (Entity 205/EMC).	blank_hb	blank_acfb
96020	Provision for Federal Income Tax - Property	Tax	No	No	GUIDE Provision for Federal Income Taxes. (Entity 205/EMC).	blank_hb	blank_acfb

Balance Sheet

Community-Property
Account Number	Account Name	Owner	Accounts Payable Use?	Purchase Order Use?	Charge Code(s)	Account Details	How Budgeted?	Account Change for Budgeting
10210	Land and Land Improvements	Accounting	No	No		GUIDE Cost of the land of the properties owned	blank_hb	blank_acfb
10220	Building and Building Improvements	Accounting	No	No	rbti	GUIDE Cost of the building of the properties owned.	blank_hb	blank_acfb
10221	Revaluation - JV	Private Equity	No	No		GUIDE This account is used to record JV asset valuation adjustments under Market Value books.	blank_hb	blank_acfb
10222	Property Related Furniture - Fixtures and Equip	Property Accounting	Yes	Yes		GUIDE Represents property equipment such as computers; printers; scanners; computer software; office furnitures & tables and office improvement	blank_hb	blank_acfb
10520	Accum Depr - Buildings	Accounting	No	No		GUIDE Represents accumulated depreciation (related account 92050 - Depreciation expense)	blank_hb	blank_acfb
10801	Real Estate - Held for Sale - net	Accounting	No	No		GUIDE Cost of the property which is on the market for sale and buyers deposits are non refundable	blank_hb	blank_acfb
11010	Acquisition Capital	Accounting	No	No		GUIDE All capital expenses related to new acquisitions for Capital Maintenance Services cost. The cost is tracked in 11041 (Acquisition Capital WIP) and transferred monthly to 11010. Account 11010 is then depreciated.	blank_hb	blank_acfb
11020	Development WIP	Accounting	Yes	No		GUIDE Tracks cost under development construction. Once a property reached stabilization (90% leased); the balance in this account is transferred to 10210 (Land) and 10220 (Building) at the end of the quarter. Any expenditure made thereafter is reclassed quarterly.	blank_hb	blank_acfb
11025	Legal Settlements WIP	Accounting	No	Yes		GUIDE This account holds the WIP activity for projects that are funded by legal settlements.	blank_hb	blank_acfb
11030	Redevelopment WIP	Accounting	Yes	No		GUIDE Tracks unit turn cost (redevelopment). Units are redone before renting (mainly interior). The balance is transferred to 11080 monthly (Redevelopment CapEx)	blank_hb	blank_acfb
11040	CMS Capital WIP (Non RevGen Cap Ex)	Accounting	No	No		GUIDE Capital Maintenance Services: Mostly Exterior work and common area capital expenditures. This account is used for non revenue generating expenditures. The balance in this account is mainly reclassed to 11050 (Capital Exp Property) on a monthly basis. Other activities tracked in this account are reclassed to other accounts depending on the nature of the expenditure.	blank_hb	blank_acfb
11041	Acquisition Capital WIP	Accounting	No	No		GUIDE Tracks expenditure made to bring the property up to Essex standard after the acquisition. The balance in this account is reclassed to 11010 (Acquisition Capital) on a monthly basis.	blank_hb	blank_acfb
11042	Revenue Generating Capital Expenditures WIP	Accounting	No	No		GUIDE Tracks Residential improvements and upgrades which reduces cost or helps to get better rent such as Leasing offices; ART projects; Efficient Lighting. The balance in this account is reclassed to 11070 (Revenue Generating Capital Exp) on a monthly basis.	blank_hb	blank_acfb
11043	Revenue Generating Capital Expenditures WIP - Commercial	Accounting	Yes	No		GUIDE Tracks Commercial improvements and upgrades which reduces cost or helps to get better rent such as Leasing offices; ART projects; Efficient Lighting. The balance in this account is reclassed to 11070 (Revenue Generating Capital Exp) on a monthly basis.	blank_hb	blank_acfb
11045	Structural Repairs WIP	Accounting	No	No		GUIDE Tracks costs of flood damage; mold; other misc. damage repairs.	blank_hb	blank_acfb
11050	Capital Expenditures Property	Accounting	No	No		GUIDE Final destination for the costs tracked through Work In Progress (Job Cost) accounts 11040; 11045; 11052. This account is depreciated.	blank_hb	blank_acfb
11051	Capital Expenditures Property Prior Year	Accounting	No	No		GUIDE Tracks costs of interior assets for example appliances; carpet etc. This account differs from 11052 in order to facilitate open purchase orders from prior year. There has to be a delineation.	blank_hb	blank_acfb
11052	Capital Expenditures Property WIP	Accounting	No	Yes		GUIDE Tracks costs of interior assets for example appliances; carpet; full tub/shower etc. The balance of this account is reclassed to 11050 on a monthly basis.	blank_hb	blank_acfb
11055	Capital Expenditures Suspense	Accounting	No	No		GUIDE The accrual account for property cap ex. The entry is done quarterly and reversed following month	blank_hb	blank_acfb
11060	Lender Required Capital Expenditures	Accounting	No	No		GUIDE Lender required capital expenditure. The cost is tracked in 11040 and reclassed monthly in this account. Account 11040 is depreciated.	blank_hb	blank_acfb
11070	Revenue Generating Capital Expenditures	Accounting	No	No		GUIDE Represents improvements and upgrades which reduced cost or helps to get better rent.	blank_hb	blank_acfb
11080	Redevelopment CapEx	Accounting	No	No		GUIDE Unit turn cost. The cost is tracked in 11030 and reclassed monthly in this account. Account 11080 is depreciated.	blank_hb	blank_acfb
11090	Predevelopment Costs WIP	Accounting	Yes	No		GUIDE Tracks costs before starting construction: not all deals become approved developments; if they become approved developments it is transferred to 11020; if not it is expensed (Acct#65015)	blank_hb	blank_acfb
11095	Capital Suspense	Accounting	No	Yes	tov2; wotc; sttc; daff; tov7; woff; wecotc; capdbl; wectcpcd; woffpcvd; wotcpcvd; tov8; tov9; tov10; tov11; tov12; tov13; capbb; capapp; capres; capdoor; capwin; capod; capflo; capcab; damoth	GUIDE Expenses which we can get reimbursed from insurance are booked here. The balance comes from 11040 & 11045. Fixed Asset Accountant checks this account on monthly basis to offset with insurance proceeds received.	blank_hb	blank_acfb
11096	Redevelopment WIP Suspense	Accounting	No	No	redv	GUIDE The accrual account for redevelopment exp. The entry is done quarterly and reversed following month.	blank_hb	blank_acfb
11097	Development WIP Suspense	Accounting	No	No		GUIDE Accrual account for development exp. The entry is done quarterly and reversed following month	blank_hb	blank_acfb
12010	Cash - Operating	Accounting	No	No		GUIDE Main operating account.	blank_hb	blank_acfb
12012	Cash - Utility Disbursements	Corporate Accounting	No	No		GUIDE Account used for property utility payments	blank_hb	blank_acfb
12013	Cash - Check Replacement	Corporate Accounting	No	No		GUIDE Reissuance of old BRE checks/ (currently not in use; used by property back to 2019)	blank_hb	blank_acfb
12014	Cash - Depository - PNW	Accounting	No	No		GUIDE Tenant receipts; deposits for Pacific Northwest properties 1	blank_hb	blank_acfb
12015	Cash - Depository Account	Accounting	No	No		GUIDE Tenant receipts; deposits for Northern California properties 1	blank_hb	blank_acfb
12016	Cash Depository - LA - Ventura - SB	Accounting	No	No		GUIDE Tenant receipts; deposits for Southern California properties 1	blank_hb	blank_acfb
12017	Cash Depository - OC - SD - PHX	Accounting	No	No		GUIDE Tenant receipts; deposits for Orange County/San Diego properties 1	blank_hb	blank_acfb
12018	Cash Depository - Silicon Valley	Accounting	No	No		GUIDE Tenant receipts; deposits for Silicon Valley properties	blank_hb	blank_acfb
12019	Cash Depository - LA - Ventura - SB 2	Accounting	No	No		GUIDE Tenant receipts; deposits for Southern California properties 2	blank_hb	blank_acfb
12021	Cash - Reveal	Accounting	No	No		GUIDE Only for Property 352 -Reveal cash activities	blank_hb	blank_acfb
12022	Cash - Depository - OC - SD - PHX 2	Accounting	No	No		GUIDE Tenant receipts; deposits for Orange County/San Diego properties 2	blank_hb	blank_acfb
12023	Cash - Depository - PNW 2	Accounting	No	No		GUIDE Tenant receipts; deposits for Pacific Northwest properties 2	blank_hb	blank_acfb
12030	Cash - Money Market	Accounting	No	No		GUIDE Represents cash activities in Money Market accounts (i.e. Capital One and UBOC)	blank_hb	blank_acfb
12040	Cash - WA Security Deposit	Accounting	No	No		GUIDE Washington state required account. Represents tenant deposits in WA state.	blank_hb	blank_acfb
12060	Cash - Merchant Collections	Corporate Accounting	No	No		GUIDE Represents collections and write-offs from past tenants that exceed amounts covered by their Security Deposit. This is the offset to the 3 collection-related income statement accounts.	blank_hb	blank_acfb
12090	Cash - Payroll EPLP	Corporate Accounting	No	No		GUIDE Payroll related payments : salaries; payroll taxes; 401K etc. (This is not an active account currently; the bank account is closed)	blank_hb	blank_acfb
12100	Cash - HOA Depository Account	Accounting	No	No		GUIDE Only for Property 095 MCC HOA deposit activities	blank_hb	blank_acfb
12120	Cash - Other	Accounting	No	No		GUIDE Cap contributions booked through this account	blank_hb	blank_acfb
12125	Money Market - Restricted	Corporate Accounting	No	No		GUIDE Money held as a requirement (insurance related)	blank_hb	blank_acfb
12130	Property Tax Reserve	Corporate Accounting	No	No		GUIDE Money held to pay property tax - lender required (not for all properties)	blank_hb	blank_acfb
12140	Rate Cap Reserve	Corporate Accounting	No	No		GUIDE Money held as rate cap - lender required (not for all properties)	blank_hb	blank_acfb
12150	Insurance Reserve	Corporate Accounting	No	No		GUIDE Money held to pay property insurance - lender required (not for all properties)	blank_hb	blank_acfb
12160	Repair Reserve	Corporate Accounting	No	No		GUIDE Money held to pay property repairs - lender required (not for all properties)	blank_hb	blank_acfb
12170	Capital Replacement Reserve	Corporate Accounting	No	No		GUIDE Money held to pay capital replacement - lender required (not for all properties)	blank_hb	blank_acfb
12180	Principal Reserve	Corporate Accounting	No	No		GUIDE Money held to pay loan principal - lender required (not for all properties)	blank_hb	blank_acfb
12200	Admin Fund Reserve	Corporate Accounting	No	No		GUIDE Money held to pay some expenses - lender required (not for all properties)	blank_hb	blank_acfb
12205	Interest Reserve	Corporate Accounting	No	No		GUIDE Money held to pay interest - lender required (not for all properties)	blank_hb	blank_acfb
12210	Petty Cash	Corporate Accounting	No	No	zzzz; sups; vacw	GUIDE Cash on hand (only for some properties) (currently not in use)	blank_hb	blank_acfb
12300	Cash - Operating (JPM)	Accounting	No	No		GUIDE Main operating account with JP Morgan Chase.	blank_hb	blank_acfb
12305	Cash - Utility Disbursements (JPM)	Corporate Accounting	No	No		GUIDE Account used for property utility payments from JP Morgan Chase.	blank_hb	blank_acfb
12306	Cash - Yardi Utility Disbursements (EPLP)	Treasury	No	No		GUIDE Yardi's Bill Pay function. Yardi will be cutting checks on Essex's behalf using this account; similar to AUM/RUM. Note; if we do not proceed with utilizing Yardi's Utility Bill Pay; we can recycle this GL for the next Cash Account.	blank_hb	blank_acfb
12310	Cash - Depository jpck101	Accounting	No	No		GUIDE Tenant receipts; deposits for Northern California properties 1.	blank_hb	blank_acfb
12315	Cash - Depository jpcklax	Accounting	No	No		GUIDE Tenant receipts; deposits for Southern California properties 1.	blank_hb	blank_acfb
12320	Cash - Depository jpcklax2	Accounting	No	No		GUIDE Tenant receipts; deposits for Southern California properties 2.	blank_hb	blank_acfb
12325	Cash - Depository jpckpnw	Accounting	No	No		GUIDE Tenant receipts; deposits for Pacific Northwest properties 1.	blank_hb	blank_acfb
12330	Cash - Depository jpckpnw2	Accounting	No	No		GUIDE Tenant receipts; deposits for Pacific Northwest properties 2.	blank_hb	blank_acfb
12335	Cash - Depository jpcksfo	Accounting	No	No		GUIDE Tenant receipts; includes Silicon Valley properties (Santa Clara; San Jose and regions of Alameda and San Mateo).	blank_hb	blank_acfb
12340	Cash - Depository jpocsan	Accounting	No	No		GUIDE Tenant receipts; deposits for Orange County/San Diego properties 1.	blank_hb	blank_acfb
12350	Cash - Depository jpocsan2	Accounting	No	No		GUIDE Tenant receipts; deposits for Orange County/San Diego properties 2.	blank_hb	blank_acfb
12376	Cash - Anavia (Essex Opened)	Treasury	No	No		GUIDE This is the Cash account opened by Essex on behalf of Anavia	blank_hb	blank_acfb
12377	Cash - Anavia (Third Party)	Treasury	No	No		GUIDE This cash accounts holds the activity for the third-party opened and controlled bank account for Anavia.	blank_hb	blank_acfb
13010	Marketable Securities	Corporate Accounting	No	No		GUIDE Represents monetary investments in Equity and Debt securities	blank_hb	blank_acfb
13110	Cash Held by Accommodator	Corporate Accounting	No	No		GUIDE Represents cash held 1031 Exchange account	blank_hb	blank_acfb
14020	Tenant Receivables	Accounting	No	No		GUIDE Tenant outstanding balances for all the charges including billed RUBS (utility reimbursements)	blank_hb	blank_acfb
14025	Tenant Receivables: Payment Plan	Property Accounting	No	No	coviddfr; coviddfu; coviddfn; covidrer; covidreu; covidren; defnrnt; defrent; recvnrnt; recvrent; recvutil; defutil; recvcam; defcam	GUIDE Tenant's outstanding balances related to payment plans. The balances in this account are not deemed currently due". Deferral charge codes coviddfr; coviddfu; and coviddfn will be used to reclass the Tenant Receivable balances to this Payment Plan Receivable account Monthly recovery charge codes covidrer; covidreu; and covidren will be used to reclass from Payment Plan receivables to the Tenant Receivable account."	blank_hb	blank_acfb
14030	Allowance for Doubtful Accts	Accounting	No	No	dpcr	GUIDE Represents 100% reserve on all outstanding accounts receivable	blank_hb	blank_acfb
14035	Allowance for Doubtful Accts: Payment Plans	Property Accounting	No	No		GUIDE Represents the reserve on outstanding Tenant Receivable: Payment Plan GL 14025. There will be a general reserve (specifics TBD) on all outstanding payment plan receivable balances with additional reserves on tenants with delinquency issues.	blank_hb	blank_acfb
14036	Allowance for Doubtful Accts: Reserve Adjustment	Property Accounting	No	No		GUIDE Balance sheet account holds additional adjustments to the main Delinquency Account (41212). This excludes manual adjustments made by Property Accounting to correct the A/R Aging.	blank_hb	blank_acfb
14050	Other Tenant Related Receivables	Accounting	No	No		GUIDE Tenant outstanding balances	blank_hb	blank_acfb
14060	Tenant RUBS Receivable	Accounting	No	No		GUIDE Tenant outstanding balances for all UNBILLED utility reimbursements (RUBS)	blank_hb	blank_acfb
14110	Other Receivables	Accounting	Yes	No	rins; taxjv	GUIDE Represents other miscellaneous property receivables (i.e. renter's insurance - rins; AT&T income. Tax adjustments - taxjv)	blank_hb	blank_acfb
14115	Straight Line Rent Receivable - Commercial	Accounting	No	No		GUIDE Commercial Assets only.	blank_hb	blank_acfb
14116	Straight Line Rent Receivable - Commercial Reserve	Property Accounting	No	No		GUIDE Balance sheet account holds the reserves on the SL Rent Asset.	blank_hb	blank_acfb
14120	Receivable - Other Related Parties	Accounting	No	No		GUIDE Receivables from other related parties such as DownReits entities ( the balance eliminated every month contra account is 22050)	blank_hb	blank_acfb
14150	Receivable - Related Parties	Accounting	No	No		GUIDE Receivables from related parties; primarily joint ventures. It should match then payable balances in JVs (acct: 22050)	blank_hb	blank_acfb
14160	Payroll Liability	Corporate Accounting	Yes	No		GUIDE Represents payroll liabilities such as tax; direct payment; 401K etc.	blank_hb	blank_acfb
14162	Employee Advances/Receivable	Accounting	No	No		GUIDE Represents advances paid to employees	blank_hb	blank_acfb
14310	Prepaid Property Tax	Corporate Accounting	Yes	No		GUIDE Prepaid Property Tax (currently not used)	blank_hb	blank_acfb
14320	Prepaid Insurance	Accounting	Yes	No		GUIDE Annual insurance payments (corporate and property related)	blank_hb	blank_acfb
14340	Prepaid Other	Accounting	Yes	No		GUIDE Payments made for more than one month of service (mostly annual payments)	blank_hb	blank_acfb
14342	Leasing Commission	Accounting	No	No		GUIDE Includes Commercial properties' brokers commissions for signing leases at our Commercial properties.	blank_hb	blank_acfb
14343	Accum Amort Leasing Commission	Accounting	No	No		GUIDE This account records the amortization of broker's commissions over the life of the lease.	blank_hb	blank_acfb
14344	Straight Line Rent Receivable - Residential	Accounting	No	No		GUIDE GAAP rule: Free rent or concessions are spread over lease term and recognized in P&L monthly. This accounts represents the value of free rent and concessions to be recognized	blank_hb	blank_acfb
14360	Refundable Deposit	Accounting	No	No		GUIDE Represents utility deposits.	blank_hb	blank_acfb
15080	Capital Lease	Accounting	No	No		GUIDE The Amazon Lease for the lockers located at the Residential Properties. This account may be used for additional leases in the future.	blank_hb	blank_acfb
15081	Accumulated Depreciation - Capital Lease	Accounting	No	No		GUIDE Represents accumulated depreciation for 15080 Capital Lease (related account 92050 - Depreciation expense).	blank_hb	blank_acfb
18041	Accum Amort Other Assets	Accounting	No	No		GUIDE Deferred Marketing cost amortization	blank_hb	blank_acfb
18050	Potential Capitalized Acq/Pref Equity Costs WIP	Accounting	Yes	No		GUIDE Tracks in Job Cost (effective 1/1/2018) costs associated with potential acquisition deals. Cost will be capitalized (successful deals) or expensed (dead deals).	blank_hb	blank_acfb
20210	Mortgage Loans - Third Party	Corporate Accounting	No	No		GUIDE Represents third party mortgages received for properties	blank_hb	blank_acfb
20225	Fund Debt Revaluation	Accounting	No	No		GUIDE This account is used to record JV debt valuation adjustments under Market Value books.	blank_hb	blank_acfb
20260	Member Loan	Corporate Accounting	No	No		GUIDE Represents loans issued to JV by Essex (for example Century Towers has preferred deal with Essex; that portion is treated as member loan at the property level.	blank_hb	blank_acfb
20280	Fair Market Value - Assumed Loans	Corporate Accounting	No	No		GUIDE Represents fair market value adjustment of assumed loans	blank_hb	blank_acfb
20311	Mortgage Loans - Held For Sale	Corporate Accounting	No	No		GUIDE Represents mortgage balance for assets that have been Held For Sale.	blank_hb	blank_acfb
22010	Accounts Payable	Accounting	No	No		GUIDE Represents invoices approved and ready to pay	blank_hb	blank_acfb
22012	WIP Payable	Accounting	No	No		GUIDE Represents invoices approved and ready to pay for construction accounting only	blank_hb	blank_acfb
22020	Accrued Liabilities	Accounting	Yes	No	zbal; zblotrin; zbltov; zblcam; zbldrtbl; zblrnt; zblrubs; zblexp; zblcocam; zblcornt; zblcooth	GUIDE Represents accrual related to services and goods received but not billed yet	blank_hb	blank_acfb
22022	Accrued Legal Fees	Corporate Accounting	No	No		GUIDE Represents accrual related legal services received but not billed yet	blank_hb	blank_acfb
22023	Accrued PO Receipts	Accounting	No	No		GUIDE Accrued PO Receipts	blank_hb	blank_acfb
22024	Accrued Utilities	Accounting	No	No		GUIDE Accrued Utilities	blank_hb	blank_acfb
22025	P-Card Liability	Corporate Accounting	No	No		GUIDE Represents Employee Essex purchase card (P-Card) transactions	blank_hb	blank_acfb
22027	P-Card AP Control	Corporate Accounting	No	No		GUIDE Represents vendor payments made via credit cards	blank_hb	blank_acfb
22030	Property Taxes - Payable	Tax	Yes	No		GUIDE All Essex community-level property taxes (WA/CA)	blank_hb	blank_acfb
22040	Interest - Accrual	Corporate Accounting	Yes	No		GUIDE Represents interest calculated but not paid yet	blank_hb	blank_acfb
22050	Payable - Related Party	Accounting	No	No		GUIDE Payable to related parties; primarily joint ventures. The balance should match receivable balance in the corporate accounts (14120 & 14150)	blank_hb	blank_acfb
22060	Deferred Gain on Sale	Corporate Accounting	No	No		GUIDE Deferred Gain on Sale	blank_hb	blank_acfb
22100	Bonus Accrual	Corporate Accounting	No	No		GUIDE Represents prorated annual bonus potentially earned but not paid yet	blank_hb	blank_acfb
22101	Accrued Payroll	Corporate Accounting	No	No		GUIDE Represents salaries earned but not paid yet	blank_hb	blank_acfb
22105	Property IBNR/Claims Liability	Accounting	No	No		GUIDE Represents the estimated cost of flood/water damage that have been claimed.	blank_hb	blank_acfb
22140	Deferred Revenue	Accounting	No	No		GUIDE Mainly represents AT&T; Comcast; Time Warner Cable door fees; as well as; tax credits for Huxley/Dylan and Belmont.	blank_hb	blank_acfb
22150	Prepaid Tenant Rent	Accounting	No	No		GUIDE Represents tenants' prepaid balances.	blank_hb	blank_acfb
22155	Prepaid Subsidy Rent	Accounting	No	No		GUIDE Represents advance payments from the State for low income tenants. This is called Section 8 payments. Sometimes; they make payments in advance; so the receipt gets booked to 22155 as prepaid and recognized as revenue when the payment is applied to tenant	blank_hb	blank_acfb
22156	Subsidized Suspense Clearing	Accounting	No	No	hapsus	GUIDE The holding account for the Section 8 Housing Authority Prepayments (low-income households rental housing assistance) while itâ€™s in process of being applied. Generally; this should be zero.	blank_hb	blank_acfb
22170	Intra-Company Payable	Accounting	No	No	reco	GUIDE Represents the transactions between consolidated entities. Consolidated balance should always be zero.	blank_hb	blank_acfb
22190	Retention	Accounting	No	No		GUIDE Account where the retention held - 10% hold for certain vendors / contractors. The money will be released once the full inspection is complete.	blank_hb	blank_acfb
22191	Construction Accrual	Accounting	No	No		GUIDE Offsetting account for the accruals booked in accounts 11096 & 11097	blank_hb	blank_acfb
22200	Security Deposit - Payable	Accounting	No	No	dpot; dpse	GUIDE Security Deposit - Payable	blank_hb	blank_acfb
22205	Security Deposit - Clearing	Accounting	No	No	sdcl	GUIDE Account 22205 holds all the security deposit balances that will be reimbursed within short period of time. This represents security deposit balances after the tenant has moved out and deposit accounting has been completed. It is a clearing account; because once the check is cut; the amount gets offset.	blank_hb	blank_acfb
30300	Retained Earnings	SEC	No	No		GUIDE Retained Earnings - accumulated	blank_hb	blank_acfb
30400	Current Year Profit Loss	SEC	No	No		GUIDE Retained Earnings for current year	blank_hb	blank_acfb

Balance Sheet

Corporate
Account Number	Account Name	Owner	Accounts Payable Use?	Purchase Order Use?	Charge Code(s)	Account Details	How Budgeted?	Account Change for Budgeting
10210	Land and Land Improvements	Accounting	No	No		GUIDE Cost of the land of the properties owned	blank_hb	blank_acfb
10220	Building and Building Improvements	Accounting	No	No	rbti	GUIDE Cost of the building of the properties owned	blank_hb	blank_acfb
10222	Property Related Furniture - Fixtures and Equip	Property Accounting	Yes	Yes		GUIDE Represents equipment such as computers; printers; scanners; computer software; office furnitures & tables and office improvement	blank_hb	blank_acfb
10801	Real Estate - Held for Sale - net	Accounting	No	No		GUIDE Cost of the property which is on the market for sale and buyers deposits are non refundable	blank_hb	blank_acfb
11025	Legal Settlements WIP	Accounting	No	Yes		GUIDE This account holds the WIP activity for projects that are funded by legal settlements.	blank_hb	blank_acfb
11210	Investment in Joint Venture	Accounting	No	No		GUIDE Represents: a) Contribution to or distribution from the investment held such as joint venture; preferred investment b) equity income: EPLP share of the income from the investment c) Other: CAP OH; depreciation related to outside basis	blank_hb	blank_acfb
12010	Cash - Operating	Accounting	No	No		GUIDE Main operating account	blank_hb	blank_acfb
12012	Cash - Utility Disbursements	Corporate Accounting	No	No		GUIDE Account used for property utility payments	blank_hb	blank_acfb
12013	Cash - Check Replacement	Corporate Accounting	No	No		GUIDE Reissuance of old BRE checks/ (currently not in use; used by property back to 2019)	blank_hb	blank_acfb
12014	Cash - Depository - PNW	Accounting	No	No		GUIDE Tenant receipts; deposits for Pacific Northwest properties 1	blank_hb	blank_acfb
12015	Cash - Depository Account	Accounting	No	No		GUIDE Tenant receipts; deposits for Northern California properties 1	blank_hb	blank_acfb
12016	Cash Depository - LA - Ventura - SB	Accounting	No	No		GUIDE Tenant receipts; deposits for Southern California properties 1	blank_hb	blank_acfb
12017	Cash Depository - OC - SD - PHX	Accounting	No	No		GUIDE Tenant receipts; deposits for Orange County/San Diego properties 1	blank_hb	blank_acfb
12018	Cash Depository - Silicon Valley	Accounting	No	No		GUIDE Tenant receipts; deposits for Silicon Valley properties	blank_hb	blank_acfb
12019	Cash Depository - LA - Ventura - SB 2	Accounting	No	No		GUIDE Tenant receipts; deposits for Southern California properties 2	blank_hb	blank_acfb
12021	Cash - Reveal	Accounting	No	No		GUIDE Only for Property 352 -Reveal cash activities	blank_hb	blank_acfb
12022	Cash - Depository - OC - SD - PHX 2	Accounting	No	No		GUIDE Tenant receipts; deposits for Orange County/San Diego properties 2	blank_hb	blank_acfb
12023	Cash - Depository - PNW 2	Accounting	No	No		GUIDE Tenant receipts; deposits for Pacific Northwest properties 2	blank_hb	blank_acfb
12030	Cash - Money Market	Accounting	No	No		GUIDE Represents cash activities in Money Market accounts (i.e. Capital One and UBOC)	blank_hb	blank_acfb
12040	Cash - WA Security Deposit	Accounting	No	No		GUIDE Washington state required account. Represents tenant deposits in WA state.	blank_hb	blank_acfb
12050	Cash - Other Money Market	Corporate Accounting	No	No		GUIDE Morgan Stanley activities	blank_hb	blank_acfb
12080	Cash - Sec 125 Medical	Corporate Accounting	No	No		GUIDE Flexible spending account: deposits; claims	blank_hb	blank_acfb
12090	Cash - Payroll EPLP	Corporate Accounting	No	No		GUIDE Payroll related payments : salaries; payroll taxes; 401K etc. (This is not an active account currently; the bank account is closed)	blank_hb	blank_acfb
12091	Cash - Payroll EPT	Corporate Accounting	No	No		GUIDE Payroll related payments : salaries; payroll taxes; 401K etc.	blank_hb	blank_acfb
12120	Cash - Other	Accounting	No	No		GUIDE Cap contributions booked through this account	blank_hb	blank_acfb
12125	Money Market - Restricted	Corporate Accounting	No	No		GUIDE Money held as a requirement (insurance related)	blank_hb	blank_acfb
12210	Petty Cash	Corporate Accounting	No	No	zzzz; sups; vacw	GUIDE Cash on hand (only for some properties) (currently not in use)	blank_hb	blank_acfb
12300	Cash - Operating (JPM)	Accounting	No	No		GUIDE Main operating account with JP Morgan Chase.	blank_hb	blank_acfb
12305	Cash - Utility Disbursements (JPM)	Corporate Accounting	No	No		GUIDE Account used for property utility payments from JP Morgan Chase.	blank_hb	blank_acfb
12310	Cash - Depository jpck101	Accounting	No	No		GUIDE Tenant receipts; deposits for Northern California properties 1.	blank_hb	blank_acfb
12315	Cash - Depository jpcklax	Accounting	No	No		GUIDE Tenant receipts; deposits for Southern California properties 1.	blank_hb	blank_acfb
12320	Cash - Depository jpcklax2	Accounting	No	No		GUIDE Tenant receipts; deposits for Southern California properties 2.	blank_hb	blank_acfb
12325	Cash - Depository jpckpnw	Accounting	No	No		GUIDE Tenant receipts; deposits for Pacific Northwest properties 1.	blank_hb	blank_acfb
12330	Cash - Depository jpckpnw2	Accounting	No	No		GUIDE Tenant receipts; deposits for Pacific Northwest properties 2.	blank_hb	blank_acfb
12335	Cash - Depository jpcksfo	Accounting	No	No		GUIDE Tenant receipts; includes Silicon Valley properties (Santa Clara; San Jose and regions of Alameda and San Mateo).	blank_hb	blank_acfb
12340	Cash - Depository jpocsan	Accounting	No	No		GUIDE Tenant receipts; deposits for Orange County/San Diego properties 1.	blank_hb	blank_acfb
12350	Cash - Depository jpocsan2	Accounting	No	No		GUIDE Tenant receipts; deposits for Orange County/San Diego properties 2.	blank_hb	blank_acfb
12355	Cash - Payroll EPT (JPM)	Accounting	No	No		GUIDE Payroll related payments : salaries; payroll taxes; 401K etc.	blank_hb	blank_acfb
12360	Cash - DownREITs (JPM)	Treasury	No	No		GUIDE Used for cash transactions related to DownREIT properties established in 2019	blank_hb	blank_acfb
12370	Cash - Merchant Collections (JPM)	Corporate Accounting	No	No		GUIDE Represents collections and write-offs from past tenants that exceed amounts covered by their security deposit.	blank_hb	blank_acfb
12375	Applicant Payments Collected via Funnel	Property Accounting	No	No		GUIDE Account for applicant credit card payments collected through Funnel	blank_hb	blank_acfb
12376	Cash - Anavia (Essex Opened)	Treasury	No	No		GUIDE This is the Cash account opened by Essex on behalf of Anavia	blank_hb	blank_acfb
12377	Cash - Anavia (Third Party)	Treasury	No	No		GUIDE This cash accounts holds the activity for the third-party opened and controlled bank account for Anavia.	blank_hb	blank_acfb
13010	Marketable Securities	Corporate Accounting	No	No		GUIDE Represents monetary investments in Equity and Debt securities	blank_hb	blank_acfb
13020	Allowance for Credit Losses - Marketable Securities	Accounting	No	No		GUIDE Represents the allowance for estimated credit losses of all marketable securities of the Company. The offset to this account is Credit Loss Expense"."	blank_hb	blank_acfb
13110	Cash Held by Accommodator	Corporate Accounting	No	No		GUIDE Represents cash held 1031 Exchange account	blank_hb	blank_acfb
14036	Allowance for Doubtful Accts: Reserve Adjustment	Property Accounting	No	No		GUIDE Balance sheet account holds additional adjustments to the main Delinquency Account (41212). This excludes manual adjustments made by Property Accounting to correct the A/R Aging.	blank_hb	blank_acfb
14110	Other Receivables	Accounting	Yes	No	rins; taxjv	GUIDE Represents miscellaneous receivables such as Wells Fargo rebate; HR wellness activity receivables.	blank_hb	blank_acfb
14120	Receivable - Other Related Parties	Accounting	No	No		GUIDE Receivables from other related parties such as DownReits entities ( the balance eliminated every month contra account is 22050)	blank_hb	blank_acfb
14130	Receivable - Sec 125 Medical	Corporate Accounting	No	No		GUIDE Sec 125 Medical collected from employees and the claims	blank_hb	blank_acfb
14150	Receivable - Related Parties	Accounting	No	No		GUIDE Receivables from related parties; primarily joint ventures. It should match with payable balances in JVs (acct: 22050)	blank_hb	blank_acfb
14160	Payroll Liability	Corporate Accounting	Yes	No		GUIDE Represents payroll liabilities such as tax; direct payment; 401K etc.	blank_hb	blank_acfb
14162	Employee Advances/Receivable	Accounting	No	No		GUIDE Represents advances paid to employees	blank_hb	blank_acfb
14163	Payroll Suspense	Corporate Accounting	No	No		GUIDE Entries will be booked via payroll upload and offset by the entries booked by the corporate team. The account balance should be zero at all times	blank_hb	blank_acfb
14320	Prepaid Insurance	Accounting	Yes	No		GUIDE Annual insurance payments (corporate and property related)	blank_hb	blank_acfb
14340	Prepaid Other	Accounting	Yes	No		GUIDE Payments made for more than one month of service (mostly annual payments)	blank_hb	blank_acfb
14341	Deferred Software	Accounting	Yes	No		GUIDE This account is to be used for new software implementation project costs. The Departments should make note of the proposed new software and include only the implementation costs here. For annual license fees related to proposed new software solutions; those should be budgeted to 60180/Software.	blank_hb	blank_acfb
14350	Deferred tax asset	Tax	No	No		GUIDE Future tax deductions	blank_hb	blank_acfb
14360	Refundable Deposit	Accounting	No	No		GUIDE Represents office lease deposits; acquisition related deposits.	blank_hb	blank_acfb
15010	Corporate Offices_Furniture & Fixtures A10/T7	Accounting	Yes	Yes		GUIDE Desks; cabinets; stand-up desks; chairs; microwave; refrigerator; etc. If a Corporate Office is moving or expanding into a new space; then the furniture & fixtures ordered during that process should be included with and booked to 15070/Corporate Office Tenant Improvements.	blank_hb	blank_acfb
15060	Corporate Offices_Technology Equip A3/T5	Accounting	Yes	Yes		GUIDE All Computer-related equipment such as Computers; Laptops/desktops; projectors; iPads; Scanners; Printers; Software and Telephone. Note: If an entire new setup is ordered for a new employee; such as laptop; docking station; monitors + arm; keyboard/mouse; then all should be capitalized. Note: When ordering; for instance; a replacement keyboard/mouse and it is under the capitalized threshold; the item should be expensed to 63020/Office Expense; not capitalized. If a Corporate Office is moving or expanding into a new space; then the technology equipment ordered during that process should be included with and booked to 15070/Corporate Office Tenant Improvements.	blank_hb	blank_acfb
15070	Corporate Offices_Tenant Improvements A10/T15	Accounting	Yes	Yes		GUIDE If an Essex Corporate Office resides in a building we do not own; then all Tenant Improvement costs associated with a new or expanded office build-out should be allocated here. This includes all Furniture; Fixtures and Technology Equipment. If we do own the building where an Essex Corporate Office resides (i.e. Derian); the Tenant Improvements should be considered a Building Improvement and posted to 10220/Building & Building Improvements. Note: Larger TI jobs may be tracked through the Yardi Job Cost module.	blank_hb	blank_acfb
15210	Accum Depreciation_Corporate Offices	Accounting	No	No		GUIDE The total amount of a Corporate Office asset that has been allocated to depreciation expense.	blank_hb	blank_acfb
16010	Debt Issuance Costs - Line of Credit	Corporate Accounting	Yes	No		GUIDE Deferred finance costs related to the Line of Credit.	blank_hb	blank_acfb
16020	Accum Amort Debt Issuance Costs - Line of Credit	Corporate Accounting	No	No		GUIDE Cumulative amortization of the debt issuance costs for LOC. The amortization is booked to interest expense (Acct 92055).	blank_hb	blank_acfb
17010	Notes Receivable - Related Party	Corporate Accounting	No	No		GUIDE Debt issued between related parties	blank_hb	blank_acfb
17020	Notes Receivable	Corporate Accounting	No	No		GUIDE Primarily represents mezzanine loans such as Oceanaire and Villa Serena or other notes receivable.	blank_hb	blank_acfb
17030	Allowance for Credit Losses - Notes Receivable	SEC	No	No		GUIDE Represents the allowance for estimated credit losses of all notes receivable of the Company. The offset to this account is Credit Loss Expense"."	blank_hb	blank_acfb
17110	Operating Lease Assets	Property Accounting	No	No		GUIDE Value of Essex's right to use an operating lease over the life of the lease	blank_hb	blank_acfb
18020	Deferred Compensation	Corporate Accounting	No	No		GUIDE Private retirement plan for certain employees who defer part of their income - similar to 401K (balance should be equal to 22160)	blank_hb	blank_acfb
18030	Lease Intangible	Accounting	No	No		GUIDE Represents lease intangibles which are recorded at acquisition and reflect the value of acquired in-place leases.	blank_hb	blank_acfb
18031	Accum Amort Lease Intangible	Accounting	No	No		GUIDE Accum Amort of lease intangibles	blank_hb	blank_acfb
18050	Potential Capitalized Acq/Pref Equity Costs WIP	Accounting	Yes	No		GUIDE Tracks in Job Cost (effective 1/1/2018) costs associated with potential acquisition deals. Cost will be capitalized (successful deals) or expensed (dead deals).	blank_hb	blank_acfb
18070	Derivative Asset	Corporate Accounting	No	No		GUIDE Hedge related activities; if the valuation is positive it is recorded as asset	blank_hb	blank_acfb
20210	Mortgage Loans - Third Party	Corporate Accounting	No	No		GUIDE Represents third party mortgages received for properties	blank_hb	blank_acfb
20220	Bonds	Corporate Accounting	No	No		GUIDE Property secured bonds (Dylan & Huxley)	blank_hb	blank_acfb
20230	Notes Payable - Unsecured	Corporate Accounting	No	No		GUIDE Unsecured loans (i.e. term loan)	blank_hb	blank_acfb
20232	Public Bonds - Unsecured	Corporate Accounting	No	No		GUIDE Unsecured bonds (senior notes/public bonds)	blank_hb	blank_acfb
20234	Private Placement Notes - Unsecured	Corporate Accounting	No	No		GUIDE Unsecured private placement bonds	blank_hb	blank_acfb
20250	Mortgage Loans - Other Related Party	Corporate Accounting	No	No		GUIDE Mortgage Loans - Other Related Party (no activity)	blank_hb	blank_acfb
20260	Member Loan	Corporate Accounting	No	No		GUIDE Represents loans issued to JV by Essex (for example Century Towers has preferred deal with Essex; that portion is treated as member loan at the property level.	blank_hb	blank_acfb
20280	Fair Market Value - Assumed Loans	Corporate Accounting	No	No		GUIDE Represents fair market value adjustment of assumed loans	blank_hb	blank_acfb
20281	FV - Mortgage Loans - Third Party	Corporate Accounting	No	No		GUIDE Represents fair market value adjustment of loans assumed during the BRE merger.	blank_hb	blank_acfb
20282	FV - Bonds	Corporate Accounting	No	No		GUIDE Represents fair market value adjustment of property secured bonds	blank_hb	blank_acfb
20283	FV - Public Bonds - Unsecured	Corporate Accounting	No	No		GUIDE Represents fair market value adjustment of unsecured public bonds (i.e. BRE public bonds)	blank_hb	blank_acfb
20284	Discount - Public Bonds - Unsecured	Corporate Accounting	No	No		GUIDE Represents discount over unsecured public bonds	blank_hb	blank_acfb
21010	Line of Credit	Corporate Accounting	No	No		GUIDE Represents LOC balance we have with Wells Fargo and PNC	blank_hb	blank_acfb
22010	Accounts Payable	Accounting	No	No		GUIDE Represents invoices approved and ready to pay	blank_hb	blank_acfb
22020	Accrued Liabilities	Accounting	Yes	No	zbal; zblotrin; zbltov; zblcam; zbldrtbl; zblrnt; zblrubs; zblexp; zblcocam; zblcornt; zblcooth	GUIDE Represents accrual related to services and goods received but not billed yet	blank_hb	blank_acfb
22021	Accrued Audit and Tax Fees	Corporate Accounting	Yes	No		GUIDE Represents accrual related audit and tax services received but not billed yet	blank_hb	blank_acfb
22022	Accrued Legal Fees	Corporate Accounting	No	No		GUIDE Represents accrual related legal services received but not billed yet	blank_hb	blank_acfb
22025	P-Card Liability	Corporate Accounting	No	No		GUIDE Represents Employee Essex purchase card (P-Card) transactions	blank_hb	blank_acfb
22027	P-Card AP Control	Corporate Accounting	No	No		GUIDE Represents vendor payments made via credit cards	blank_hb	blank_acfb
22030	Property Taxes - Payable	Tax	Yes	No		GUIDE All Essex property taxes - entities such as Derian	blank_hb	blank_acfb
22040	Interest - Accrual	Corporate Accounting	Yes	No		GUIDE Represents interest calculated but not paid yet	blank_hb	blank_acfb
22050	Payable - Related Party	Accounting	No	No		GUIDE Payable to related parties; primarily joint ventures. The balance should match receivable balance in the corporate accounts (14120 & 14150)	blank_hb	blank_acfb
22060	Deferred Gain on Sale	Corporate Accounting	No	No		GUIDE Deferred Gain on Sale	blank_hb	blank_acfb
22070	Derivative Liability	Corporate Accounting	No	No		GUIDE Hedge related activities; if the valuation is negative it is recorded as liability	blank_hb	blank_acfb
22071	Debt Issuance Costs	Corporate Accounting	Yes	No		GUIDE Deferred finance cost related to the issuance of bonds & mortgages.	blank_hb	blank_acfb
22072	Accum Amort Debt Issuance Costs	Corporate Accounting	No	No		GUIDE Cumulative amortization of the debt issuance costs for bonds and mortgages. The amortization is booked to interest expense (Acct 92055).	blank_hb	blank_acfb
22080	Income Taxes Payable - Federal	Tax	No	No		GUIDE EMC Corporate-related Income taxes - federal; IRS	blank_hb	blank_acfb
22090	Income Taxes Payable - State	Tax	No	No		GUIDE EMC Corporate-related Income taxes - state (CA)	blank_hb	blank_acfb
22095	Deferred Tax Liability	Tax	No	No		GUIDE Future tax liability	blank_hb	blank_acfb
22100	Bonus Accrual	Corporate Accounting	No	No		GUIDE Represents prorated annual bonus potentially earned but not paid yet	blank_hb	blank_acfb
22101	Accrued Payroll	Corporate Accounting	No	No		GUIDE Represents salaries earned but not paid yet	blank_hb	blank_acfb
22105	Property IBNR/Claims Liability	Accounting	No	No		GUIDE Represents the estimated cost of flood/water damage that have been claimed. Once received it is then reclassed to Community/Property. If not reimbursed; expense remains on the Corporate books.	blank_hb	blank_acfb
22106	IBNR Liability - PWIC	Accounting	No	No		GUIDE This account holds the IBNR liability for the PWIC entity.	blank_hb	blank_acfb
22110	Workers' Compensation - Reserve	Corporate Accounting	Yes	No		GUIDE Represents Workers comp reserve which is offset by claims paid	blank_hb	blank_acfb
22120	Medical Insurance	Corporate Accounting	Yes	No		GUIDE Represents medical benefits collected from Employee and employer which are offset by the insurance invoices paid	blank_hb	blank_acfb
22121	Accrued Payroll Tax	Corporate Accounting	No	No		GUIDE Represents Employee taxes incurred but not paid yet	blank_hb	blank_acfb
22122	401K Payable	Corporate Accounting	No	No		GUIDE Represents 401K deductions collected from Employee and Employer and then collected money is forwarded to employee's 401K fund	blank_hb	blank_acfb
22123	Accrued PTO	Corporate Accounting	No	No		GUIDE Represents accrued vacation pay	blank_hb	blank_acfb
22124	Garnishments	Corporate Accounting	No	No		GUIDE Represents garnishments	blank_hb	blank_acfb
22140	Deferred Revenue	Accounting	No	No		GUIDE Represents deferred revenue such as JV commitment fees or admit fees	blank_hb	blank_acfb
22145	Refundable Deposit - Payable	Corporate Accounting	Yes	No		GUIDE To record due diligence deposit for Preferred Equity/Mezzanine loan deals.	blank_hb	blank_acfb
22150	Prepaid Tenant Rent	Accounting	No	No		GUIDE Represents tenants' prepaid balances while in transit (booked to Department 901). Once money has been received it reverses out of 901 and is booked to the appropriate Community/Property.	blank_hb	blank_acfb
22160	Deferred Compensation	Corporate Accounting	No	No		GUIDE Private retirement plan for certain employees who defer part of their income - similar to 401K (balance should be equal to 18020)	blank_hb	blank_acfb
22170	Intra-Company Payable	Accounting	No	No	reco	GUIDE Represents the transactions between consolidated entities. Consolidated balance should always be zero.	blank_hb	blank_acfb
22180	Distribution & Fees Payable	Corporate Accounting	Yes	No		GUIDE Represents quarterly distributions payable	blank_hb	blank_acfb
22191	Construction Accrual	Accounting	No	No		GUIDE Offsetting account for the accruals booked in accounts 11096 & 11097	blank_hb	blank_acfb
22210	Dividends Payable	Corporate Accounting	No	No		GUIDE Represents quarterly dividend payments	blank_hb	blank_acfb
22220	Allowance for Credit Losses - Commitments	SEC	No	No		GUIDE Represents the allowance for estimated credit losses of all loan commitments of the Company. The offset to this account is Credit Loss Expense"."	blank_hb	blank_acfb
23010	Operating Lease Liabilities	Property Accounting	No	No		GUIDE Present value of all unpaid Essex operating lease payments.	blank_hb	blank_acfb
27010	Noncontrolling Interest	SEC	No	No		GUIDE Noncontrolling Interest - 3rd party interest in consolidated properties	blank_hb	blank_acfb
27020	Redeemable Noncontrolling Interest	Corporate Accounting	No	No		GUIDE Redeemable Noncontrolling Interest - 3rd party interest in consolidated properties where parties can redeem for cash at their option.	blank_hb	blank_acfb
27030	Contra NCI - Issuance Cost	Tax	No	No		GUIDE Contra NCI - Issuance Cost	blank_hb	blank_acfb
30010	Preferred Stock	SEC	No	No		GUIDE Preferred Stock	blank_hb	blank_acfb
30020	Common Stock	SEC	No	No		GUIDE Common Stock	blank_hb	blank_acfb
30100	Additional Paid In Capital	SEC	Yes	No		GUIDE Additional Paid In Capital	blank_hb	blank_acfb
30110	Capital Contributions	SEC	No	No		GUIDE Capital Contributions	blank_hb	blank_acfb
30115	Capital Distributions	SEC	No	No		GUIDE Capital Distributions	blank_hb	blank_acfb
30200	Dividends and Distributions	SEC	Yes	No		GUIDE Dividends and Distributions	blank_hb	blank_acfb
30201	Preferred Dividends	SEC	No	No		GUIDE Preferred Dividends	blank_hb	blank_acfb
30202	Loss on Preferred Stock Redemption/Repurchase	SEC	No	No		GUIDE Loss on Preferred Stock Redemption/Repurchase	blank_hb	blank_acfb
30210	Redemptions	SEC	No	No		GUIDE Redemptions	blank_hb	blank_acfb
30300	Retained Earnings	SEC	No	No		GUIDE Retained Earnings - accumulated	blank_hb	blank_acfb
30400	Current Year Profit Loss	SEC	No	No		GUIDE Retained Earnings for current year	blank_hb	blank_acfb
30900	Accumulated Other Comprehensive Income	Corporate Accounting	No	No		GUIDE Accumulated Other Comprehensive Income	blank_hb	blank_acfb

Inactive Accounts

Income Statement
Account Number	Account Name	How Budgeted?	Account Change for Budgeting	Date Deactivated	Deactivation Requested By	Account Routed?
41425	Staff Housing Allowance	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	41440/Staff Housing - Payroll Deduction
41455	Affordable - Excess Income	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
41480	Percentage Rent	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
42020	Other Reimbursements	blank_hb	blank_acfb	2023.08.17	Deactivated Prior to Tracking	42010/Recoverable Commercial Expense - Current Year
43108	Yield Star/Call Center (Budget Only)	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
43170	Laundry Costs-Leased Equip	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
43190	Carport Income	blank_hb	blank_acfb	2024.04.04	Deactivated Prior to Tracking	43180/Parking Income
43210	Membership Income	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	43430/Other Income - Properties
43220	Guest Fee Income	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
43260	Credit Check Fees	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
43433	Rooftop Lease Income	blank_hb	blank_acfb	2023.08.23	2023 COA Scrub	43430
44010	Management Income	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	94010/Management Income
44020	Development and Redevelopment Fee Income	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	94020/Development and Redevelopment Fee Income
44030	Promote Fee Income	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
44039	Miscellaneous Non-Recurring Income	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
44040	Captive Insurance Premium	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	94040/Captive Insurance Premium
50355	Capitalized labor	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
50620	Print Advertising	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	50630/Advertising & Promotion
50622	Visual Technologies	blank_hb	blank_acfb	2024.04.04	Deactivated Prior to Tracking	50605/Marketing Allocation
50625	Rent-up advertising	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	50630/Advertising & Promotion
50655	Business/Outreach Referral Fee	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	50650/Referral Fees
50660	Subscriptions	blank_hb	blank_acfb	2024.04.04	Deactivated Prior to Tracking	51060/Licenses and Permits
50665	Sign Repairs	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	50645/Signs, Flags & Banners
50670	Capitalized Marketing Costs	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
50810	Furniture Rent	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	50840/Model Expenses
50820	Model Utilities	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	50840/Model Expenses
50830	Model Cleaning	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	50840/Model Expenses
50841	Pod Model Expenses Allocation Pod Model	blank_hb	blank_acfb	2022.12.08	This account was created but no longer needed.
51010	Forms and Printing	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	51005/Office Supplies
51015	Postage	blank_hb	blank_acfb	2024.04.04	Deactivated Prior to Tracking	51005/Office Supplies
51020	Overnight Shipping	blank_hb	blank_acfb	2024.04.04	Deactivated Prior to Tracking	51005/Office Supplies
51027	Legal Fees: Community Litigation WIP	blank_hb	blank_acfb	2024.04.04	L. Stone	57310
51028	Legal Fees: Offset Allocation	blank_hb	blank_acfb	2022.12.08	L. Stone	57311
51029	Professional Fees	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
51035	Special Management Assignments	blank_hb	blank_acfb	2022.12.08	Operations	51125/Other Expenses
51095	Office Rent	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	51005/Office Supplies
51234	Test1	blank_hb	blank_acfb	2022.12.08
52005	Apartment Cleaning In House - Turnover	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
52020	Carpet Cleaning In-House - Turnover	blank_hb	blank_acfb	2024.04.04	Deactivated Prior to Tracking	52015/Carpet Cleaning/Floor Repairs - Turnover
52045	Painting Supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	52060/Turnover Supplies
52055	Capitalized Turnover Labor	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	53175/Capitalized Maintenance Labor
52065	Property Collection Write-Offs	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	52070/Reimbursable Turnover Expenses
52075	Corporate Collections Turnover	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	52070/Reimbursable Turnover Expenses
53105	Maintenance Auto Expense	blank_hb	blank_acfb	2024.04.04	Deactivated Prior to Tracking	53675/Golf Cart/Auto Expense
53110	Maintenance Vacation Expense	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
53115	Union Contributions	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
53135	Apartment Cleaning In-House - Maint.	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
53140	Carpet Cleaning In-House - Maint.	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
53145	Painting In-House - Maint.	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	52050/Employee Salary - Painting Personnel - Turnover
53155	Housekeeping Labor	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	53130/Employee Salary - Maintenance Porters
53161	Janitorial Contract - Commercial Allocation	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
53410	Maintenance Floater - Salary	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	53149/Employee Allocation - Maintenance Floater
53420	Maintenance Floater - Employee Benefits	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	53149/Employee Allocation - Maintenance Floater
53615	Pest Control Other	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	53610/Pest Control
53620	Fire Extinguisher Expense	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	53630/Fire Safety & Monitoring Repairs
53635	Vehicle Expense	blank_hb	blank_acfb	2024.04.04	Deactivated Prior to Tracking	53675/Golf Cart/Auto Expense
53650	Housekeeping supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56415/Common Area Supplies
53655	Painting - Exterior	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56410/Common Area Maintenance
53660	Garage Contracts	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56040/Parking/Garage Maint & Lights
53665	Garage Other Expenses	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56040/Parking/Garage Maint & Lights
53670	Controlled Access Repairs	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	55610/Key & Access Control
54420	Dishwasher Repairs/Parts	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	54410/Appliance Repairs
54430	Stove/Oven/Hood Repairs/Parts	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	54410/Appliance Repairs
54440	Garbage Disposal	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
54620	Plumbing Repair Supplies/Fixtures	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	54610/Plumbing Repairs
54630	Backflow Testing/Repairs	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	54610/Plumbing Repairs
54640	Water Softener Contract	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	54610/Plumbing Repairs
54650	Water Softener Supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	54610/Plumbing Repairs
55020	Heater Parts/Supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	55010/HVAC Repairs
55030	A/C Parts/Supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	55010/HVAC Repairs
55220	Electrical Parts/Fixtures	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	55210/Electrical Repairs
55230	Light Bulbs	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	53605/General Maintenance
55420	Screen Repairs/Supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	55410/Window, Screen & Mirror Expense
55430	Mirror Expense	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	55410/Window, Screen & Mirror Expense
55620	Locks Parts & Keys	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	55610/Key & Access Control
55815	Vinyl Repairs/Supplies	blank_hb	blank_acfb	2024.04.04	Deactivated Prior to Tracking	55810/Floor Repairs - Occupied Unit
55830	Painting Supplies	blank_hb	blank_acfb	2024.04.04	Deactivated Prior to Tracking	55825/Painting - Occupied Unit
55840	Small Tools and Equipment	blank_hb	blank_acfb	2024.04.04	Deactivated Prior to Tracking	53680/Small Tools & Equipment
55845	Dryer Vent/Window Cleaning	blank_hb	blank_acfb	2024.04.04	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
55850	Gutter/Chimney Cleaning	blank_hb	blank_acfb	2024.04.04	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
55855	Flood Damage	blank_hb	blank_acfb	2024.04.04	Deactivated Prior to Tracking	56260/Flood Repairs
56020	Asphalt Repair Supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56010/Asphalt & Concrete Repairs
56030	Concrete Repair Supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56010/Asphalt & Concrete Repairs
56050	Parking Lot Lights	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56040/Parking/Garage Maint & Lights
56210	Fence Repairs/Supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56205/Non-Flood Structural Repairs
56215	Roof Repairs/Supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56205/Non-Flood Structural Repairs
56220	Sheet Metal Repairs/Supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56205/Non-Flood Structural Repairs
56225	Deck Repairs/Supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56205/Non-Flood Structural Repairs
56230	Floor Repairs/Supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56205/Non-Flood Structural Repairs
56235	Drywall Repairs/Supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56205/Non-Flood Structural Repairs
56240	Stucco Repairs/Supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56205/Non-Flood Structural Repairs
56245	Carport Repairs/Supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56205/Non-Flood Structural Repairs
56250	Shower Stall Repairs/Supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56205/Non-Flood Structural Repairs
56255	Fountain Repairs	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	54220/Water Feature Repairs/Supplies
56265	Siding Repairs	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56205/Non-Flood Structural Repairs
56420	Rec Center Expenses	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	56410/Common Area Supplies
56430	Court Maint. and Repairs	blank_hb	blank_acfb	2024.04.04	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
57030	Insurance settlement/deductible	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	51027/Legal Fees: Community Litigation WIP
57659	Energy Efficiency Savings	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
60110	Equipment Repairs	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	63020/Office Expenses
60130	Computer Supplies	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	63020/Office Expenses
60160	Rental Furniture/Equipment	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	60120/Facility Expense
60170	Property Taxes	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	60120/Facility Expense
60190	Plant Rental/Maintenance	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	60120/Facility Expense
61045	Special Projects - Contractors/Temp Personnel	blank_hb	blank_acfb	2022.12.08	Lori Stone	62040 - Delivery & Postage
61065	Meals/Entertainment	blank_hb	blank_acfb	2024.03.07	Deactivated 01/17/24 Requested by Lori	61050/Travel (including meals and mileage)
61085	Relocation Expense	blank_hb	blank_acfb	2024.01.17	Lori Stone 1/17/2024	61005/Recruiting
61095	Due Diligence	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	65015/Acquisition Costs
61115	Employee Benefits - Transportation	blank_hb	blank_acfb	2022.12.08	Deactivated prior to tracking	61009/Employee Benefits/Auto Allowance
61150	Budget Reduction: Salary	blank_hb	blank_acfb	2024.04.02	L. Stone via COA scrub 07/2022	N/A - not routed.
62010	Social Media & Content	blank_hb	blank_acfb	2022.12.08	Marketing	62015/Social and Reputation Management
62020	Promotion	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	65100/Marketing Expense - Corporate
62025	Search Optimization	blank_hb	blank_acfb	2022.12.08	Marketing	62045/External Website
62030	Special Projects	blank_hb	blank_acfb	2024.01.17	L.Stone	63040
62035	Research Resources	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	62045/External Website
62036	Analytics Software	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	62045/External Website
62046	Resident Portal	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	62045/External Website
62050	MOZ Listing Service	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	62005/Internet Listing Services (ILS)
63030	Postage	blank_hb	blank_acfb	2024.01.26	Lori Stone 01/26/2024	63040/Delivery & Postage
65035	Auto Insurance	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	65025/Insurance - Corporate
65100	Marketing Expense - Corporate	blank_hb	blank_acfb	2023.08.10	L.Stone per 2023 COA Scrub	65065
65101	Visual Technology - Corporate	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	62040/Advanced Visual Technology
65130	Deferrable Software/Projects	blank_hb	blank_acfb	2024.01.17	Lori Stone 01/17/2024	60180/Software Related Services/Contracts
65174	OFFSET: Deferrable Software/Projects	blank_hb	blank_acfb	2024.01.17	Lori Stone 01/17/2024	60180/Software Related Services/Contracts
65180	Business Combination	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	65065/Professional Fees.
65185	Allocated Bill-Backs EMC	blank_hb	blank_acfb	2022.12.08	Tax	92095/G&A: Non-Core Expenses
92010	Dues	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
92011	Bank Charges	blank_hb	blank_acfb	2024.04.04	Deactivated Prior to Tracking	65115/Bank Charges (G&A)
92015	Subscriptions	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
92020	Insured Expenses	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
92025	Recovery of Insured Expenses	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
92035	GP Mgmt Fees	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
92040	Gain/Loss on Sale	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
92056	APB-14 Interest	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
92060	Lease Expense	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
92065	Amort. Exp Loan Fees Hedge Cont	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
92070	Loss on Early Debt Ext	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	93310/Loss on Early Retirement of Debt
92073	Abandoned Projects	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
92074	Advisory Board Meetings	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
92075	Misc. Administrative Costs - JV	blank_hb	blank_acfb	2022.12.08	Private Equity	No/Still reflected as original account number ONLY for historical financial reporting
92096	Legal Fees: Non-Core Litigation (FFO) - CONS WIP	blank_hb	blank_acfb	2022.12.08	Internal Reporting	No/Still reflected as original account number ONLY for historical financial reporting.
93030	Interest Income - Intra-Company	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
93040	Lease Income	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
93050	Participating Loan Income	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
93110	Gain on Sale of Real Estate	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	93115/Gain on Sale of Real Estate
93210	Equity Income in JV's	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
93250	Equity Income	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
93255	Equity Income	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
93260	Equity Income	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
95025	Noncontrolling Interest - Series Z	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
95031	Noncontrolling Interest - Perpetual Preferred	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
97010	Rental Revenue	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
97015	Interest and Other Income	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
97020	Equity Income on Co-Investments	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
97035	Property Operating Expenses	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
97040	Interest Expense	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
97045	Depreciation and Amortization	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
97050	Noncontrolling Interest	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
97060	Gain on Sale Real Estate - Discontinued Operations	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
97065	Promote Interest and Fees	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
97070	Noncontrolling Interest	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
97105	PA - Net Investment Earnings	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
97110	PA - Promote Allocation	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
97120	PA - GP Priority Distrib Inc Alloc	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.

Inactive Accounts

Balance Sheet
Account Number	Account Name	How Budgeted?	Account Change for Budgeting	Date Deactivated	Deactivation Requested By	Account Routed?
10510	Accum Depr - Improvements	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
11031	Miscellaneous Capital WIP	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
11091	CapEx Suspense	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
11092	Rev Gen CapEx Suspense	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
11093	Lender Required CapEx Suspens	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
11094	2155-Acquisition Capital Suspense	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
12020	Cash - Bonds	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
12070	Cash - Development/Redevelopment	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
12110	Cash - Ground Rent Account	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
12190	Ground Lease reserve	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
14040	Tenant Receivables, Net	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
14118	Allowance - Other Receivable	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
14140	Receivable - Intra-company	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
14330	Prepaid Interest	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
14370	Preacquisition Costs	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
14375	Purchase Price Accounting	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
14380	Building Materials	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
15020	Machinery and Equipment	blank_hb	blank_acfb	2023.10.30	Lori Stone
15030	Automotive	blank_hb	blank_acfb	2023.10.30	Lori Stone	Not Applicable, Balance Sheet Account
15050	Property Equipment	blank_hb	blank_acfb	2024.04.22	Tulip Mon
18010	Swap Settlement	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
20240	Mortgage Loans - Intra-Company	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
20391	2005 Exchangeable Bonds	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
22130	Deferred Lease Payments	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
22171	Intra-Company BRE Cash Transfers	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
29010	Series G - Preferred Stock	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
30011	Series F - Preferred Stock	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
30012	Series H Preferred Stock	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.
30120	Contra Equity - Deferred Comp	blank_hb	blank_acfb	2022.12.08
30500	PA - Earnings Allocation	blank_hb	blank_acfb	2022.12.08	Deactivated Prior to Tracking	No/Still reflected as original account number ONLY for historical financial reporting.

All Chart of Accounts

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