REIT Dispositions and Discontinued Operations

In this video, you will learn how to project income from discontinued operations for AvalonBay, including the gain or loss on the sale of real estate assets and net income from those assets. You will also learn how these assumptions affect the rest of the model, including the impact of dispositions on AvalonBay’s real estate assets in other segments.

Note to Lesson Above:

Remember that we’re including both the gain or loss on sale of communities and land in these numbers.

That is why they do not match what’s on the income statement under discontinued operations. They match the cash flow statement numbers since the CFS includes gains and losses on everything (both land and communities).