Noncontrolling Interests (Tables)

6 Months Ended

Jun. 30, 2011

Redeemable noncontrolling interests in the Operating Partnership


Redeemable noncontrolling interests in the OP, December 31, 2010	$	119,057
Mark to market adjustment to redeemable noncontrolling interests in the OP		9,212
Conversion of OP Units to Common Stock		(48	)
Net loss attributable to redeemable noncontrolling interests in the OP		(611	)
OP units issued for partial consideration in community acquisition		62,879
Distributions to redeemable noncontrolling interests in the OP		(2,951	)
Allocation of other comprehensive (loss)/income		(229	)


Redeemable noncontrolling interests in the OP, June 30, 2011	$	187,309

Net loss attributable to common stockholders and transfers from redeemable noncontrolling interests


	Three Months Ended June 30,					Six Months Ended June 30,
	2011		2010			2011			2010
Net income/(loss) attributable to common stockholders	$	12,149	$	(28,968	)	$	(18,094	)	$	(55,403	)
Conversion of OP units to UDR Common Stock		48		336			48			551


Change in equity from net (loss)/income attributable to common stockholders and conversion of OP units to UDR Common Stock	$	12,197	$	(28,632	)	$	(18,046	)	$	(54,852	)

- Definition

Tabular disclosure of redeemable noncontrolling interest (as defined) included in the statement of financial position as either a liability or temporary equity. As of the date of the statement of financial position, such redeemable noncontrolling interest is currently redeemable, as defined, for cash or other assets of the entity at (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number D-98
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number D-98
-Paragraph 44
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number D-98
-Paragraph 40
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 25
-Appendix A

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number D-98
-Paragraph 41
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number D-98
-Paragraph 42
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details