Discontinued — last reported Q4 '20
Operating
Debt Issuance Cost Amortization
AvalonBay Communities Debt Issuance Cost Amortization increased by 3.5% to $3.63M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 12.4%, from $3.23M to $3.63M. Over 4 years (FY 2021 to FY 2025), Debt Issuance Cost Amortization shows an upward trend with a 16.4% 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 | $1.84M | $1.84M | $1.94M | $2.00M | $1.95M | $2.07M | $2.41M | $3.23M | $3.12M | $3.10M | $3.28M | $3.28M | $3.33M | $3.39M | $3.29M | $3.23M | $3.05M | $3.89M | $3.51M | $3.63M |
| QoQ Change | — | +0.3% | +5.4% | +2.8% | -2.3% | +6.1% | +16.3% | +34.1% | -3.4% | -0.7% | +5.9% | +0.0% | +1.3% | +1.9% | -3.0% | -1.6% | -5.8% | +27.8% | -9.8% | +3.5% |
| YoY Change | — | — | — | — | +6.2% | +12.4% | +24.0% | +61.7% | +59.9% | +49.5% | +36.2% | +1.6% | +6.5% | +9.3% | +0.1% | -1.5% | -8.4% | +14.9% | +6.9% | +12.4% |
Range$1.84M – $3.89M
CAGR+15.4%
Avg YoY Growth+18.2%
Median YoY Growth+10.8%
Debt Issuance Cost Amortization at Other Companies
Frequently Asked Questions
- What is AvalonBay Communities's debt issuance cost amortization?
- AvalonBay Communities (AVB) reported debt issuance cost amortization of $3.63M in Q1 2026.
- How has AvalonBay Communities's debt issuance cost amortization changed year-over-year?
- AvalonBay Communities's debt issuance cost amortization increased by 12.4% year-over-year, from $3.23M to $3.63M.
- What is the long-term trend for AvalonBay Communities's debt issuance cost amortization?
- Over 4 years (2021 to 2025), AvalonBay Communities's debt issuance cost amortization has grown at a 16.4% compound annual growth rate (CAGR), from $7.46M to $13.69M.
- What does debt issuance cost amortization mean?
- The non-cash expense recognized over time for the costs associated with issuing debt.