Operating
Amortization Of Debt Discount Premium
Equity Residential Amortization Of Debt Discount Premium decreased by 1.1% to $1.30M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 0.8%, from $1.31M to $1.30M. Over 4 years (FY 2021 to FY 2025), Amortization Of Debt Discount Premium shows relatively stable performance with a -0.2% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryProfitability
SignalContext dependent
VolatilityStable
First reportedQ1 2013
Last reportedQ1 2026Apr 30, 2026
How to read this metric
This is a standard accounting adjustment that does not impact cash flow but affects reported interest expense and net income.
Detailed definition
This represents the non-cash adjustment to interest expense resulting from the amortization of discounts or premiums on...
Peer comparison
Standard accounting practice for companies with significant long-term debt financing.
Metric ID:
operating_amortization_of_debt_discount_premiumHistorical 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 | $1.30M | $1.34M | $1.37M | $1.36M | $1.53M | $1.23M | $881.00K | $868.00K | $872.00K | $1.08M | $1.28M | $1.27M | $1.27M | $1.29M | $1.33M | $1.31M | $1.33M | $1.32M | $1.32M | $1.30M |
| QoQ Change | — | +3.2% | +2.0% | -0.7% | +12.9% | -19.6% | -28.5% | -1.5% | +0.5% | +23.3% | +18.7% | -0.7% | +0.2% | +1.4% | +3.2% | -1.3% | +1.1% | -0.8% | -0.1% | -1.1% |
| YoY Change | — | — | — | — | +18.0% | -8.1% | -35.6% | -36.1% | -43.1% | -12.7% | +44.8% | +46.0% | +45.5% | +19.7% | +4.1% | +3.5% | +4.5% | +2.3% | -1.0% | -0.8% |
Range$868.00K – $1.53M
CAGR+0.0%
Avg YoY Growth+3.2%
Median YoY Growth+2.9%
Current Streak3 quarters decline
Amortization Of Debt Discount Premium at Other Companies
Frequently Asked Questions
- What is Equity Residential's amortization of debt discount premium?
- Equity Residential (EQR) reported amortization of debt discount premium of $1.30M in Q1 2026.
- How has Equity Residential's amortization of debt discount premium changed year-over-year?
- Equity Residential's amortization of debt discount premium decreased by 0.8% year-over-year, from $1.31M to $1.30M.
- What is the long-term trend for Equity Residential's amortization of debt discount premium?
- Over 4 years (2021 to 2025), Equity Residential's amortization of debt discount premium has grown at a -0.2% compound annual growth rate (CAGR), from $5.30M to $5.27M.
- What does amortization of debt discount premium mean?
- The non-cash adjustment to interest expense to account for debt issued at a price different from its face value.