v3.26.1
Net Assets in Liquidation (Tables)
3 Months Ended
Mar. 31, 2026
Liquidation Basis Of Accounting [Line Items]  
Reconciliation of Equity under Going Concern Basis of Accounting to Net Assets in Liquidation Under Liquidation Basis of Accounting [Table Text Block]

The following is a reconciliation of total Aimco equity under the going concern basis of accounting as of January 31, 2026, to net assets in liquidation under the liquidation basis of accounting as of February 1, 2026 (in thousands):

Total Aimco equity as of January 31, 2026:

 

$

356,354

 

Increase due to estimated net realizable value of real estate

 

 

596,664

 

Increase due to estimated net realizable value of unconsolidated partnerships

 

 

29,403

 

Decrease due to estimated net realizable value of notes receivable

 

 

(1,512

)

Decrease due to estimated net realizable value of other assets, net(1)

 

 

(10,953

)

Increase due to remeasurement of liabilities

 

 

114,154

 

Decrease due to write-off of prepaid assets and deferred costs

 

 

(29,684

)

Decrease due to liabilities for estimated costs in excess of estimated receipts during liquidation

 

 

(145,674

)

Decrease due to allocation to noncontrolling interest in Aimco Operating Partnership

 

 

(29,156

)

Adjustment to reflect the change to the liquidation basis of accounting

 

 

523,242

 

Estimated value of net assets in liquidation attributable to Aimco as of February 1, 2026

 

 

879,596

 

 

 

 

 

Total noncontrolling interest in Aimco Operating Partnership as of January 31, 2026:

 

 

12,460

 

Increase due to allocation of noncontrolling interest in Aimco Operating Partnership

 

 

29,156

 

Estimated value of net assets in liquidation attributable to noncontrolling interest in Aimco Operating Partnership as of February 1, 2026

 

 

41,616

 

 

 

 

 

Estimated value of net assets in liquidation as of February 1, 2026

 

$

921,212

 

(1) Other assets, net primarily include other investments and corporate fixed assets.

Aimco OP L.P. [Member]  
Liquidation Basis Of Accounting [Line Items]  
Reconciliation of Equity under Going Concern Basis of Accounting to Net Assets in Liquidation Under Liquidation Basis of Accounting [Table Text Block]

The following is a reconciliation of total partners' capital attributable to Aimco Operating Partnership under the going concern basis of accounting as of January 31, 2026, to net assets in liquidation under the liquidation basis of accounting as of February 1, 2026 (in thousands):

Partners' capital attributable to Aimco Operating Partnership as of January 31, 2026:

 

$

368,814

 

Increase due to estimated net realizable value of real estate

 

 

596,664

 

Increase due to estimated net realizable value of unconsolidated partnerships

 

 

29,403

 

Decrease due to estimated net realizable value of notes receivable

 

 

(1,512

)

Decrease due to estimated net realizable value of other assets, net(1)

 

 

(10,953

)

Increase due to remeasurement of liabilities

 

 

114,154

 

Decrease due to write-off of prepaid assets and deferred costs

 

 

(29,684

)

Decrease due to liabilities for estimated costs in excess of estimated receipts during liquidation

 

 

(145,674

)

Adjustment to reflect the change to the liquidation basis of accounting

 

 

552,398

 

Estimated value of net assets in liquidation as of February 1, 2026

 

$

921,212

 

(1) Other assets, net primarily include other investments and corporate fixed assets.