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Equity Lifestyle Properties ELS Membership Subscription — Contract with Customer, Liability
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Where this comes from
Reported directly by Equity Lifestyle Properties in its filing.
Tagged under the XBRL concept us-gaap:ContractWithCustomerLiability.
The source filing: Equity Lifestyle Properties’s 10-Q, filed July 28, 2026.
- Filed
- Jul 28, 2026, 5:24 PM EDT
- Fiscal quarter
- Q2 FY2026
- Calendar quarter
- Q2 2026
- Accession
- 0001628280-26-050244
| (amounts in thousands) | As of June 30, 2026 | As of June 30, 2025 |
|---|---|---|
| Deferred membership upgrade revenue | 2,022 | 4,246 |
| Revenue recognized from membership upgrades | (7,456) | (6,572) |
| Net increase (decrease) in deferred revenue | (5,434) | (2,326) |
| Deferred revenue, ending (1) | $205,737 | $215,838 |
| Deferred commission expense, beginning | $58,149 | $56,516 |
| Deferred commission expense | 2,608 | 3,603 |
| Commission expense recognized | (3,383) | (2,271) |
| Net increase (decrease) in deferred commission expense | (775) | 1,332 |
Item 1. Financial Statements
FAQ
- What is Equity Lifestyle Properties's membership subscription — contract with customer, liability?
- Equity Lifestyle Properties (ELS) reported membership subscription — contract with customer, liability of $205.74M in Q2 2026.
- How has Equity Lifestyle Properties's membership subscription — contract with customer, liability changed year-over-year?
- Equity Lifestyle Properties's membership subscription — contract with customer, liability decreased by 4.7% year-over-year, from $215.84M to $205.74M.
- What is the long-term trend for Equity Lifestyle Properties's membership subscription — contract with customer, liability?
- Over 2 years (2023 to 2025), Equity Lifestyle Properties's membership subscription — contract with customer, liability has grown at a 4.6% compound annual growth rate (CAGR), from $784.13M to $858.66M.
- What does membership subscription — contract with customer, liability mean?
- This represents the total outstanding obligation to provide future services or access to members who have paid in advance for subscription-based access to communities or amenities. It reflects the portion of customer payments that has been collected but not yet earned as revenue under the terms of the membership agreement. This liability is a key indicator of the company's future service obligations and deferred revenue backlog.
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