This excerpt taken from the EQR 8-K filed Mar 6, 2007.
Notes to Statements of Revenue and Certain Expenses (Continued)
3. Related Party Transactions
An affiliate of Uptown Square allocated insurance expense under a master policy to the Property and various affiliated properties. Insurance expense for the year ended December 31, 2005 and the period from January 1, 2006 to August 15, 2006 (unaudited) is approximately $145,000 and $91,000, respectively, and is included in real estate taxes and insurance in the accompanying statements.