Discontinued — last reported Q4 '20
Operating
Debt Issuance Cost Amortization
Equity Residential Debt Issuance Cost Amortization decreased by 10.6% to $2.15M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 0.0%, from $2.14M to $2.15M. Over 4 years (FY 2021 to FY 2025), Debt Issuance Cost Amortization shows relatively stable performance with a 0.1% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2015
Last reportedQ4 2020
How to read this metric
An increase suggests higher historical debt issuance activity, while a decrease indicates maturing debt or lower financing costs.
Detailed definition
This represents the non-cash periodic allocation of costs incurred to issue debt, such as legal fees and underwriting co...
Peer comparison
Standard across capital-intensive industries; peers with higher leverage typically report higher amortization levels.
Metric ID:
amortization_of_debt_issuance_costsHistorical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $1.94M | $2.05M | $2.57M | $2.08M | $2.12M | $2.22M | $2.31M | $1.98M | $2.02M | $3.03M | $1.92M | $1.92M | $1.92M | $1.95M | $2.05M | $2.14M | $2.10M | $2.12M | $2.40M | $2.15M |
| QoQ Change | — | +5.6% | +25.2% | -19.0% | +2.3% | +4.5% | +4.0% | -14.3% | +1.9% | +50.1% | -36.6% | +0.0% | +0.0% | +1.6% | +5.2% | +4.6% | -1.9% | +0.9% | +13.1% | -10.6% |
| YoY Change | — | — | — | — | +9.5% | +8.4% | -10.0% | -4.7% | -5.0% | +36.4% | -16.9% | -3.1% | -4.9% | -35.6% | +6.9% | +11.8% | +9.6% | +8.9% | +17.0% | +0.0% |
Range$1.92M – $3.03M
CAGR+2.1%
Avg YoY Growth+1.8%
Median YoY Growth+3.5%
Debt Issuance Cost Amortization at Other Companies
Frequently Asked Questions
- What is Equity Residential's debt issuance cost amortization?
- Equity Residential (EQR) reported debt issuance cost amortization of $2.15M in Q1 2026.
- How has Equity Residential's debt issuance cost amortization changed year-over-year?
- Equity Residential's debt issuance cost amortization increased by 0.0% year-over-year, from $2.14M to $2.15M.
- What is the long-term trend for Equity Residential's debt issuance cost amortization?
- Over 4 years (2021 to 2025), Equity Residential's debt issuance cost amortization has grown at a 0.1% compound annual growth rate (CAGR), from $8.74M to $8.77M.
- What does debt issuance cost amortization mean?
- The non-cash expense recognized over time for the costs associated with issuing debt.