This excerpt taken from the EQR 8-K filed Jan 5, 2006.
Notes to Pro Forma Condensed Consolidated Balance Sheet
(A) Represents the consolidated balance sheet of ERP Operating Limited Partnership as of September 30, 2005, as contained in the unaudited historical consolidated financial statements and notes thereto filed on Form 10-Q.
(B) Represents the acquisition of Trump Place for a total purchase price of $808.8 million plus closing costs of $2.4 million. Although this Pro Forma Condensed Consolidated Balance Sheet assumes the acquisition of Trump Place would be financed initially by the revolving lines of credit, the Companys near-term intention is to finance the acquisition through the use of tax-deferred 1031 exchange proceeds from dispositions.