Quarterlytics / Real Estate / REIT - Residential / AvalonBay Communities / FY2008 Annual Report

AvalonBay Communities
Annual Report 2008

AVB · NYSE Real Estate
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Ticker AVB
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Industry REIT - Residential
Employees 1001-5000
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FY2008 Annual Report · AvalonBay Communities
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2 0 0 8  A N N U A L   R E P O R T

Built to Endure

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AvalonBay Communities, Inc. is an equity REIT primarily engaged in developing, redeveloping, acquiring, and 

managing quality apartment communities in high barrier-to-entry markets within the United States. Our markets 

are located in the Northeast, Mid-Atlantic, Midwest, Pacific Northwest, and Northern and Southern California 

regions.  At  year-end  2008,  our  total  market  capitalization  was  $8.3  billion.  Over  the  last  ten  years,  our  total 

shareholder return averaged 11.1% per year, and the growth rate of our dividend averaged 6.2% per year during 

the same time period. Our time-tested strategy is to more deeply penetrate our chosen markets with a broad 

range of products and services and an intense focus on our customer.  

AvalonBay Communities common shares are traded on the New York Stock Exchange under the ticker symbol 

AVB and are included in the S&P 500 Index. More information about AvalonBay may be found on our website at 

www.avalonbay.com. 

TOTAL SHAREHO L DER   RE TUR N (1)

NAV P ER  SHARE  GRO WTH (2)

FFO  PER  SHARE G ROWTH (3)

TOTAL SHAREHOLDER RETUR N (1)

6.0%

NAV PER SHARE GROWTH (2)

FFO PER SHARE GROWTH (3)

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AVB             Multifamily Sector Avg.

Source: SNL Financial, Green Street Advisors

AVB          Multifamily Sector Avg.

AVB             Multifamily Sector Avg.

Source: SNL Financial

AVB             Multifamily Sector Avg.

AVB          Multifamily Sector Avg.

Source: SNL Financial, Green Street Advisors

Source: SNL Financial, Green Street Advisors

Source: SNL Financial, Green Street Advisors

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Source: SNL Financial

COVER:  AVALON DANVERS,  MA 

ThIS PAgE:  AVALON ENCINO,  CA   

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Built to
Endure

F O R   O U R 

S hA R EhO L D E R S

A N D   O U R 

CU S T O M E R S

AVALONBAY COMMUNITIES, INC.  1

2  AVALONBAY COMMUNITIES, INC.

A v Al o n   S hAr o n ,   mA

t o   o u r

Shareholders
I       t was an extraordinary year. In the public real estate and capital markets, the 

credit and capital crisis that sharply accelerated in September. There was no 

early  expectation  of  a  modest  economic  downturn  was  swept  away  by  the 

safe haven, as every asset class was hit in the financial storm:  the S&P 500 Index 

declined 38% and the Morgan Stanley REIT Index declined 38%. AvalonBay was not 

spared, as Total Shareholder Return fell 33%.

The early read on 2009 suggests this downturn is far from over and well-functioning 

capital markets may be many months away. In times of economic stress, the quality of 

a business strategy, a balance sheet and a management team can be tested. In hind-

sight, it leads an investor to ask:  how did your company endure under the extreme 

financial stress presented during the year? how well did management respond?

Addressing these questions underscores the durability of our time-tested strategy 

and cycle-seasoned management team. It’s why our theme this year is:  Built to En-

dure. In this letter, we’ll review our achievements and disappointments during 2008 

and  how  we  are  responding  to  the  challenges  ahead.  In  these  difficult  times,  our 

commitment to a strategy to more deeply penetrate our chosen markets with a broad 

range of products and services and an intense focus on our customer endures.

2008 In Review

Last year’s theme, ‘Excellent Execution’, was particularly appropriate when looking 

at our accomplishments in 2008. 

Property level operating results were largely in line with our original financial out-

look  provided  in  February  -  a  pleasing  accomplishment  given  the  external  forces 

that  could  have  caused  us  to  miss  our  operating  targets.  Net  Operating  Income 

(NOI) from our Same Store portfolio increased 3.6%, driven by revenue growth of 

3.1% and modest expense growth of 1.9%.

Our  earnings  were  not  completely  spared  from  the  onset  of  the  credit  crisis,  as 

we decided to abandon a number of planned developments, incurring impairment 

charges and severance costs. The result was a decrease in Funds from Operations 

(FFO) of $0.54 or 12% for 2008. Absent these non-routine (largely non-cash) charges, 

FFO for the year increased 9%.

In terms of investment and capital activity, we enjoyed excellent and timely execu-

tion - made even more important given the events that unfolded during the second 

half of the year. We delivered a record amount of new apartments. Asset sales were 

well timed - being completed before the financial crisis was in full force. We sourced 

STRATEgY

PRODUCTS

ORgANIZATION

FINANCIALS
BuIlt to 
EnduRE

AVALONBAY COMMUNITIES, INC.  3

liquidity early in the year at attractive costs, raising a significant amount of capital in 

one of the most challenging financing environments we’ve ever seen. 

The following are highlights of our 2008 investment activity:

•   We started six communities for a total budgeted cost of $490 million. This was  

  half  the  level  we  anticipated  at  the  beginning  of  the  year,  reflecting  discipline  

in  reducing  capital  commitments  in  a  capital-constrained  environment.  For  

  communities  we  did  start,  we  achieved  savings  from  the  originally  contracted  

  values by going back to subcontractors and renegotiating costs.

•   We  delivered  13  communities  containing  over  4,000  apartment  homes  with  

  a Total Capital Cost of $1 billion. This was a record volume of development that, in 

total, was delivered on budget. 

•   We  sold  11  assets  for  a  total  of  $650  million,  generating  an  Economic  gain  

  of $230 million and a 14.1% Unleveraged IRR on our investment. The Weighted  

  Average Initial Year Market Cap Rate of 5.1% on these transactions is a remark- 

  able  achievement  given  a  difficult  transaction  environment  and  confirms  the  

  value  created  through  our  investment  activities.  A  special  dividend  of  $1.81  

  per share was declared by our Board to distribute excess income attributable to  

  gains on these asset sales.

•   We  expanded  our  redevelopment  activity,  completing  the  renovation  of  two  

  wholly-owned  communities  and  starting  redevelopment  of  four  wholly-owned  

  communities.  Reinvesting  in  our  assets  ensures  they  are  well-maintained  and  

  well-positioned to meet the needs of our customers.

Importantly, we took aggressive actions to ensure we have liquidity needed to meet 

our capital requirements over the next 24 months:

•   By year-end, we had sourced $2 billion of capital. In addition to proceeds from  

  our  disposition  program  described  above,  we  sourced  $830  million  in  secured  

  debt,  $330  million  in  unsecured  debt  and  $180  million  in  equity  commitments  

raised for our second discretionary institutional investment management fund.

•   We lowered our cost of debt by repaying over $270 million with a weighted average  

rate of 7.3%, while sourcing $700 million in fixed rate debt with a weighted average  

interest rate of 5.4%. These transactions lowered our costs while extending the  

  maturity duration. Finally, we rebalanced our debt and preferred levels by redeem- 

ing $100 million of 8.7% preferred stock.

In a volatile credit environment with diminished liquidity options, these are impor-

tant accomplishments and an effective use of the financial flexibility offered by a 

strong and largely unencumbered balance sheet.

A v Al o n   M e y d e n bAu e r ,   w A

4  AVALONBAY COMMUNITIES, INC.

 
 
 
 
 
 
 
 
 
 
 
Strategy 

B u i l t   t o   e n d u r e :

our time-tested strategy has delivered long-

term performance near the top of the sector 

in earnings growth, nAv, dividends and total 

Shareholder return. A proven business mod-

el  and  an  executive  management  team  av-

eraging 20 years experience with AvalonBay 

positions us to manage near-term challenges 

while taking advantage of opportunities -- en-

abling us to ultimately emerge an even stron-

ger company.

OUTSIZED DIVIDEND GROWTH(4)

DECREASING  RENTAL DEL IVERIES (5)

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AVB                  Multifamily Sector Avg.

 2007

 2008

 2009(E)

 2010(E)

 2011(E)

Source: Company Reports, SNL Financial

Net U.S. Rental Completions                     New Completions as % Rental Inventory

Source: Witten Advisors

AVALONBAY COMMUNITIES, INC.  5

 
 
 
 
 
The culmination of successful investment and capital activity is how we return capi-

tal to investors - as measured by dividend history. The quality and durability of our 

dividend  has  always  been  a  hallmark  of  our  company.  In  2008,  we  declared  the 

largest absolute level of dividends ever – including a special dividend of $1.81 per 

share – while maintaining one of the strongest balance sheets in the REIT industry. 

Our dividend has always been covered by recurring cash flow and has increased 80% 

over the last ten years – more than twice the sector average. 

the Economy and Apartment Fundamentals

The economic environment in 2008 was fueled by uncertainty, as one historic event 

cascading  over  another  in  just  a  few  weeks  significantly  changed  the  economic 

landscape. The recession, once confined to housing and finance-related industries, 

broadened. The U.S. and other governments stepped in, taking aggressive actions 

to unlock the credit markets and to spur job growth. It will take time to see results, 

and  we  don’t  expect  employment  growth  –  an  important  driver  of  apartment  de-

mand – to return to our markets in 2009.

A v Al o n   t o w e r s   o n   t h e   p e n i n s u lA,   C A

primarily demographics driving demand and credit constraints limiting supply. De-

There are a number  of  mid  to  long  term  fundamentals  impacting  rental  housing, 

mographics continue to favor renting. The 25-34 year old age segment has one of 

the highest renter propensities and is projected to increase by four million between 

now  and  2015. This  is  a  ten-fold  increase  in  growth  over  the  previous  seven-year 

period.  Many would-be home buyers in this age segment will likely remain renters 

given current consumer sentiment toward owning a home as an investment. Tighter 

credit  and  a  renewed  emphasis  on  saving  are  also  expected  to  limit  demand  for  

new home sales.

Financing constraints and a weak economy are expected to reduce new rental con-

struction over the next several years. Total multifamily construction starts issued in 

the fourth quarter of 2008 were 50% below the peak reached in early 2006. Fewer 

starts translate into fewer deliveries and less new competitive supply. Several third 

party sources are projecting steep declines in rental deliveries for 2010, setting the 

stage for a potentially  robust apartment recovery  when  the  job market  inevitably 

rebounds.

The  nationwide  home  ownership  rate  at  the  end  of  2008  reached  its  lowest  level 

since 2000, creating thousands of new renter households. We expect to continue to 

benefit from declining home ownership in 2009, but this alone will not create suf-

ficient demand to overcome employment losses.

looking Forward

We expect 2009 will be a tougher operating and investing climate as revenue and 

NOI from operating communities will likely decline. We do not anticipate starting 

any new development during the first half of 2009. Any development starts in the 

second half of this year will be based on our assessment of economic and capital 

market conditions at that time. 

6  AVALONBAY COMMUNITIES, INC.

  
A   p o r t f o l i o   o f

Products and 
Services

B u i l t   t o   e n d u r e :

We own and operate over 50,000 apartment 

homes in the nation’s most supply-constrained 

markets. Staggered lease terms minimize ex-

posure at any one time of the year and provide 

stability to both operations and cash flow. tight 

controls have kept operating expense growth 

well  below  the  sector  average  over  the  last 

four years.

FAVORABLE DEMOGRAPHICS

CONTROLLING EXPENSES(6)

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2000-2007                        2008-2015

AVB                  Multifamily Sector Avg.

Source: Census Bureau, National Multi-Housing Council

Source: Green Street Advisors, SNL Financial

AVALONBAY COMMUNITIES, INC.  7

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l

 
 
 
 
 
 
 
 
 
 
 
 
Downturns  are  an  inevitable  part  of  the  business  cycle. Their  impacts  cannot  be 

avoided, but they can be mitigated. It is often said that the best test of management 

and of management’s strategy is how a company performs through all phases of the 

business cycle. Our executive management team has an average of 20 years experi-

ence with AvalonBay, and we’re responding to the current downturn by relying on 

the attributes of our business which have endured through the years:

Operations:  Enduring Focus

Last  year,  we  generated  cash  flow  from  100,000  residents  in  50,000  apart-

ments  -  a  large,  diversified  lease  profile  with  historically  low  default  risk. 

Over  the  last  four  years,  growth  in  operating  expenses  was  well  below  the  

sector average.

Innovation helps keep costs in check. During 2008, we opened our Customer Care 

Center (CCC) in Virginia Beach, VA to centralize certain accounting and administra-

tive functions formerly the responsibility of on-site community associates. A facility 

unique to our sector, we started the year with functions transferred from 20% of our 

communities and ended the year with 80% on-board. We’re pleased to report that 

we realized significant cost savings while improving service to our residents. 

Asset Management:  Enduring Value

Our  portfolio  is  among  the  youngest  in  our  sector. While  this  keeps  our  average 

per-home capital expenditure comparatively low, we remain focused on the need to 

maintain our assets and position them for the changing needs of our customers. At 

a time when cost pressures may force some operators to defer maintenance, strong 

cash flow enables us to continue to maintain our communities to high standards 

and improve their competitive position.

We also are investing significantly in redevelopment opportunities during 2009. Up-

grades such as kitchen and bathroom overhauls, carefully planned based on custom-

er research and competitive positioning, can provide outsized returns with reduced 

risk. As an example, our Avalon Redmond community sold last summer for an Un-

leveraged IRR of 15% after a moderate redevelopment program. Over the four years 

we held this asset, revenue growth was 48% and NOI growth was 72%.

Development Activities:  Enduring Excellence

Our Avalon Danvers community, shown on the front cover and located on Boston’s 

North Shore, received the ‘Project of the Year’ award last year from Multifamily Ex-

ecutive. This  community,  which  included  redevelopment  of  a  prominent  historic 

landmark,  enhances  our  reputation  as  the  leading  developer  of  a  broad  range  of 

high-quality rental product. 

Our recent decision to reduce development starts and reduce our pipeline by 40% 

was  prudent,  and  resulted  in  a  reduction  in  our  development  and  administrative 

staff. We have a long track record of value creation through new development. While 

we have re-sized our development pipeline and support team, we’ve retained our 

core  productive  capacity  to  create  value  through  new  development  when  invest-

ment opportunities emerge.

A v Al o n   F As h i o n  v Al l e y ,   C A

8  AVALONBAY COMMUNITIES, INC.

Balance Sheet 

B u i l t   t o   e n d u r e :

our  solid  financial  position  is  evidenced  by 

the best balance sheet in the apartment sec-

tor and among the best in the industry. With 

approximately 100 unencumbered apartment 

communities  available  for  future  secured  fi-

nancing activity, we could add over $2 billion 

of debt to our balance sheet and still be with-

in debt covenants.

LOWER LEVERAGE

MANAGEABLE DEBT MAT URITIES

57.9%

44.0%

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AVB                  Multifamily Sector Avg.

 2009       2010       2011       2012       2013

Source: SNL Financial

Source: Company Reports

AVALONBAY COMMUNITIES, INC.  9

 
 
 
 
A v Al o n   W Ar n e r  plA c e ,  c A

10  AVALONBAY COMMUNITIES, INC.

Balance Sheet: Enduring Strength and Flexibility

Our solid financial position is evidenced by the strongest balance sheet in the apart-

ment  sector  and  one  of  the  strongest  in  the  industry.  Adjusting  for  non-routine 

charges and the special dividend, our financial metrics are strong (as of December 

31, 2008):

 •

 •

 •

 •

 Leverage of 44%

 NOI from unencumbered assets of 77%

 Dividend Payout ratio of 71% 

 Interest Coverage of 3.8x

We have capital committed or identified to complete the construction and lease-up 

of 14 apartment communities currently underway as well to as fund all debt maturi-

ties scheduled for 2009 and 2010. We will seek to continue building liquidity for an 

extended  duration,  arranging  additional  financings  to  add  to  the  current  level  of 

committed capital. With approximately 100 unencumbered apartment communities 

at year end available for future secured financing activity, we could add over $2 bil-

lion of debt to our balance sheet and still be within debt covenants. Finally, we will 

maintain staggered debt maturities and use floating rate debt as appropriate to help 

offset the risk of declining operating fundamentals.

In Conclusion

A v Al o n  l yn d h u r s t ,   n J

Past experience reminds us that strong companies become stronger from economic 

LONG -TERM OU TPER FOR MANCE (1,2,3)

downturns and are able to seize opportunities as they surface. We are at a point in 

the economic cycle where value can be created by those with strong financial posi-

tions and proven business models. given the soundness of our strategy, our solid 

financial  foundation,  and  a  stable,  cycle-tested  management  team,  we  expect  to 

emerge from this downturn an even stronger company in an enhanced competitive 

position. The near-term outlook is challenging, but we will work through this down-

turn with the benefit of a proven business model that is Built to Endure, one that 

has delivered total shareholder return and NAV growth near the top of the sector 

for over ten years. 

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12%

10%

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6%

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2%

0%

Once again, I want to thank our shareholders for their continued support, our as-

sociates for their extraordinary efforts and our residents who continue to make an 

AvalonBay community their home.

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FFO

NAV

TSR

AVB              Multifamily Sector Avg.

Source: Green Street Advisors, SNL Financial

       BRYCE BLAIR  

       ChAIRMAN & CEO

AVALONBAY COMMUNITIES, INC.  11
AvalonBay Communities, Inc.    11

 
 
 
 
 
 
 
 
 
 
 
 
12 AVALONBAY COMMUNITIES, INC.

A v Al o n   A t   cAh i l l   p Ar k ,   cA

NOTES

1. 

Total Shareholder Return: The change in value over the period stated with all dividends reinvested. Total Shareholder Return is sometimes presented as the compound annual 

growth rate. The Total Shareholder Return for each year within the timeframe presented may vary. 

2. 

Estimated NAV per Share growth: The compound annual growth rate of Estimated NAV per Share as estimated by green Street Advisors, Inc. during the periods indicated. Estimated 

NAV per Share growth for each year within the timeframe presented may vary.

3. 

FFO per Share growth: The compound annual growth rate of FFO per Share as reported during the period stated. FFO per Share growth for each year within the timeframe presented 

may vary. See page 15 for 10 year FFO reconciliation.

Includes dividends declared for each quarter of the ten years presented, benchmarked at 0% for 1998.

Net Completions defined as new rental deliveries net of obsolete units and condominiums.

Operating Expense growth: Operating expense growth for the same-unit pool as reported by green Street Advisors, Inc. Full year change is based on the average of the four 

quarters for each year, to reflect the changes in properties included in same-unit results.

4. 

5. 

6. 

TABLE OF CONTENTS

Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 

          34

Selected Financial Data 

Management’s Discussion and Analysis of Financial Condition and Results of Operations 

Quantitative and Qualitative Discosures About Market Risk 

Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 

Consolidated Financial Statements 

          36

          39

          60

          62 

          F-3

Form 10-K Page

DEFINITIONS AND RECONCILIATIONS OF NON-gAAP FINANCIAL MEASURES AND OThER TERMS

This Annual Report contains certain non-gAAP financial measures and other terms. The definition and calculation of these non-gAAP financial measures and other terms may differ from the 

definitions and methodologies used by other REITs and, accordingly, may not be comparable. The non-gAAP financial measures referred to below should not be considered an alternative to net 

income as an indication of our performance. In addition, these non-gAAP financial measures do not represent cash generated from operating activities in accordance with gAAP and therefore 

should not be considered as an alternative measure of liquidity or as indicative of cash available to fund cash needs.  The definitions of non-gAAP financial measures and other terms not 

included below (Funds from Operations, Net Operating Income, Established/Same Store Communities) are contained in our Annual Report on Form 10-K.

Net Asset Value (NAV) Per Share

The estimated market value of a company’s assets less the estimated market value of all current and long-term liabilities divided by the number of outstanding common shares and operating 

partnership units. 

Interest Coverage

EBITDA from continuing operations, excluding land gains and gain on the sale of investments in real estate joint ventures, divided by the sum of interest expense, net, and preferred dividends. 

Interest Coverage is presented by the Company because it provides rating agencies and investors an additional means of comparing our ability to service debt obligations to that of other 

companies. EBITDA is defined by the Company as net income before interest income and expense, income taxes, depreciation and amortization. EBITDA has been adjusted in the reconciliation 

below to exclude $71,198,000 of non-routine charges. A reconciliation of EBITDA and a calculation of Interest Coverage for the fourth quarter of 2008 are as follows (dollars in thousands):

Net income 

Interest expense, net 

Interest expense (discontinued operations) 

Depreciation expense 

Depreciation expense (discontinued operations) 

Non-routine items  

EBITDA (adj. for non-routine items) 

EBITDA from continuing operations (adj. for non-routine items) 

EBITDA from discontinued operations 

Interest expense, net 

Dividends attributable to preferred stock 

Interest charges 

Interest coverage 

$2,123

29,256

178

50,955

—

71,198

$153,710

$126,096

27,614

$29,256

3,929

$33,185

3.8

AVALONBAY COMMUNITIES, INC.  13
AvalonBay Communities, Inc.    11

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Initial Year Market Capitalization Rate (Cap Rate)

Projected NOI of a single community for the first 12 months of operations (assuming no repositioning), less estimates for non-routine allowance of approximately $200 - $300 per apartment 

home,  divided  by  the  gross  sales  price  for  the  community.  Projected  NOI,  as  referred  to  above,  represents  management’s  estimate  of  projected  rental  revenue  minus  projected  operating 

expenses  before  interest,  income  taxes  (if  any),  depreciation,  amortization  and  extraordinary  items.  For  this  purpose,  management’s  projection  of  operating  expenses  for  the  community 

includes a management fee of 3.0% - 3.5%. The Initial Year Market Cap Rate, which may be determined in a different manner by others, is a measure frequently used in the real estate industry 

when determining the appropriate purchase price for a property or estimating the value for a property. Buyers may assign different Initial Year Market Cap Rates to different communities when 

determining the appropriate value because they (i) may project different rates of change in operating expenses and capital expenditure estimates and (ii) may project different rates of change 

in future rental revenue due to different estimates for changes in rent and occupancy levels. The weighted average Initial Year Market Cap Rate is weighted based on the gross sales price of 

each community. Projected stabilized  rental  revenue  represents  management’s estimate of projected gross potential (based on leased rents for occupied homes and market rents, for  vacant  

homes)  minus  projected  economic  vacancy  and  adjusted for concessions. Projected  stabilized  operating  expenses  do  not include interest,  income  taxes  (if  any),  depreciation  or 

amortization, or any allocation  of  corporate-level property management overhead or general and administrative costs.   

Leverage

Total  debt  as  a  percentage  of Total  Market  Capitalization. Total  Market  Capitalization  represents  the  aggregate  of  the  market  value  of  the  Company’s  common  stock,  the  market  value  of 

the Company’s operating partnership units outstanding (based on the market value of the Company’s common stock), the liquidation preference of the Company’s preferred stock and the 

outstanding principal balance of the Company’s debt. Management believes that Leverage can be one useful measure of a real estate operating company’s long-term liquidity and balance 

sheet strength, because it shows an approximate relationship between a company’s total debt and the current total market value of its assets based on the current price at which the Company’s 

common stock trades. Changes in Leverage also can influence changes in per share results. A calculation of Leverage as of December 31, 2008 is as follows (dollars in thousands):

Total debt 

Common stock 

Preferred stock 

Operating partnership units 

Total debt 

Total Market Capitalization 

$  3,676,492

4,671,927

—

1,177

3,676,492

8,349,596

Debt as % of capitalization                                                                                                                                                   44.0% 

Because Leverage changes with fluctuations in the Company’s stock price, which occur regularly, the Company’s Leverage may change even when the Company’s earnings, interest and debt 

levels remain stable. Investors should also note that the net realizable value of the Company’s assets in liquidation is not easily determinable and may differ substantially from the Company’s 

Total Market Capitalization.

Multifamily Sector Average

The Multifamily Sector Average is a weighted average based on Total Capitalization per SNL Financial. The weighted average for Total Shareholder Return, Operating Expenses and Common 

Dividend growth per Share includes AEC, AIV, BRE, CPT, EQR, ESS, hME, MAA, PPS and UDR. The weighted average for FFO per share includees AEC, AIV, BRE, CPT, EQR, ESS, hME, MAA and 

UDR. The weighted average for Estimated NAV per Share growth includes all companies under green Street Advisors, Inc.’s coverage for which data is available during each of the time periods 

presented and includes AEC, BRE, CPT, EQR, PPS and UDR.

Total Capital Cost

Includes all capitalized costs projected to be or actually incurred to develop the respective development or redevelopment community, or development right, including land acquisition costs, 

construction costs, real estate taxes, capitalized interest and loan fees, permits, professional fees, allocated development overhead and other regulatory fees, all as determined in accordance 

with gAAP. For redevelopment communities, Total Capital Cost excludes costs incurred prior to the start of redevelopment when indicated. With respect to communities where development or 

redevelopment was completed in a prior or the current period, Total Capital Cost reflects the actual cost incurred, plus any contingency estimate made by management. Total Capital Cost for 

communities identified as having joint venture ownership, either during construction or upon construction completion, represents the total projected joint venture contribution amount.  For 

joint ventures not in construction, Total Capital Cost is equal to gross real estate cost.

Economic gain

The  gain  on  sale  in  accordance  with  gAAP,  less  accumulated  depreciation  through  the  date  of  sale  and  any  other  non-cash  adjustments  that  may  be  required  under  gAAP  accounting. 

Management generally considers Economic gain to be an appropriate supplemental measure to gain on sale in accordance with gAAP because it helps investors understand the relationship 

between the cash proceeds from a sale and the cash invested in the sold community. A reconciliation of Economic gain to gain on sale in accordance with gAAP for the full year 2008 is 

presented below (dollars in thousands):

Number of 

Communities Sold(1) 

11 Communities 

gross Sales 

Price 

 $646,200  

gAAP gain 

$288,384  

Accumulated 

Depreciation 

and Other 

$56,469  

Economic 

gain       

$231,915

(1)   Activity includes $3,483 related to the sale of a community held by the Fund in which the Company holds a 15.2% equity interest. Amounts exclude dispositions to joint venture entities 

in which the Company retains an economic interest.

Dividend Payout Ratio

The percentage of earnings paid to shareholders in dividends, calculated as the yearly dividend per share divided by FFO per share adjusted for non-routine items for 2008. The payout ratio 

provides an idea of how well earnings support the dividend payments.

Unleveraged IRR 

Refers to the internal rate of return on sold communities calculated by the Company considering the timing and amounts of (i) total revenue during the period owned by the Company and (ii) 

the gross sales price net of selling costs, offset by (iii) the undepreciated capital cost of the communities at the time of sale and (iv) total direct operating expenses during the period owned by 

the Company.  Each of the items (i), (ii), (iii) and (iv) are calculated in accordance with gAAP.

14 AVALONBAY COMMUNITIES, INC.

 
 
 
 
 
 
 
 
 
 
 
 
 
The calculation of Unleveraged IRR does not include an adjustment for the Company’s general and administrative expense, interest expense, or corporate-level property management and other 

indirect operating expenses. Therefore, Unleveraged IRR is not a substitute for net income as a measure of our performance. Management believes that the Unleveraged IRR achieved during 

the period a community is owned by the Company is useful because it is one indication of the gross value created by the Company’s acquisition, development or redevelopment, management 

and sale of a community, before the impact of indirect expenses and Company overhead. The Unleveraged IRR achieved on the communities as cited in this annual report should not be viewed 

as an indication of the gross value created with respect to other communities owned by the Company, and the Company does not represent that it will achieve similar Unleveraged IRRs upon 

the disposition of other communities. The weighted average Unleveraged IRR for sold communities is weighted based on all cash flows over the holding period for each respective community, 

including net sales proceeds.

Stock Performance graph

The stock performance graph provides a comparison, from December 2003 through December 2008, of the cumulative total shareholder return (assuming reinvestment of dividends) among the 

Company, the Standard & Poor’s (“S&P”) 500 Index, and a peer group index composed of 15 publicly-traded apartment REITs, including the Company (the “FTSE NAREIT Apartment REIT Index”) 

based on an initial purchase price of $100. The FTSE NAREIT Apartment REIT Index includes only REITs that invest directly or indirectly primarily in the equity ownership of multifamily residential 

apartment communities. Upon written request to the Company’s Secretary, the Company will provide any stockholder with a list of REITs included in the FTSE NAREIT Apartment REIT Index. The 

historical information set forth below is not necessarily indicative of future performance. Data for the FTSE NAREIT Apartment REIT Index and the S&P 500 Index were provided to the Company  

by NAREIT. 

STOCK  PERFORMANCE

$500

$400

$300

$200

$100

$0

2003

2004

2005

2006

2007

2008

AVB              FTSE NAREIT Apartment REIT Index              S&P 500 Index 

Source: NAREIT  Benchmarked at 12/03=$100

Dec 2003 

Dec 2004 

Dec 2005 

Dec 2006 

Dec 2007 

Dec 2008

S&P 500 Index 

FTSE NAREIT Apartment REIT Index 

AvalonBay 

 $100  

100 

100 

 $111  

135 

165 

 $116 

154 

203 

 $135  

216 

303 

 $142  

161 

226 

 $90 

121

157

Ten Year FFO Reconciliation

  For the Year Ended

(Dollars in thousands) 

12-31--08 

12-31-07 

12-31-06 

12-31-05 

12-31-04 

12-31-03 

12-31-02 

12-31-01 

12-31-00 

12-31-99 

12-31-98

Net income 

$411,487 

$358,160  

$266,546 

$310,468 

$207,779 

$262,503 

$173,125 

$248,997 

$210,604 

$172,276 

123,535

Dividends attributable to preferred stock 

(10,454) 

(8,700) 

(8,700) 

(8,700) 

(8,700) 

(10,744) 

(17,896) 

(40,035) 

(39,779) 

(39,779) 

(28,132)

Depreciation—real estate assets,

  including discontinued operations and

  joint venture adjustments 

Minority interest expense, including

  discontinued operations 

Cumulative effect of change in accounting principle 

203,082 

184,731 

 165,982 

163,252 

159,221 

129,207 

143,026 

128,086 

120,208 

108,679 

76,339

gain on sale of unconsolidated entities 

(3,483) 

(59,927) 

(6,609) 

216 

— 

280 

— 

391 

— 

1,363 

— 

— 

3,048 

(4,547) 

— 

1,263 

1,601 

1,559 

1,759 

1,975 

1,770

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

—

—

gain on sale of operating communities 

(284,901) 

(106,487) 

(97,411) 

(195,287) 

(121,287) 

(159,756) 

(48,893) 

(62,852) 

(40,779) 

(47,093) 

(25,270)

Funds from Operations attributable

  to common stockholders 

Weighted average common shares

  outstanding—diluted 

$315,947 

$368,057 

$320,199 

$271,096 

$235,514 

$222,473 

$250,963 

$275,755 

$252,013 

$196,058 

$148,242

77,578,852  79,856,927  75,586,898 

74,759,318  73,354,956  70,203,467  70,674,211 

69,781,719 

68,140,998 

66,110,664  51,771,247

EPS—diluted 

$5.17 

$4.38 

$3.42 

$4.05 

$2.75 

$3.60 

$2.22 

$3.02 

$2.53 

$2.03 

$1.88

FFO per common share—diluted 

$4.07 

$4.61 

$4.24 

$3.63 

$3.21 

$3.17 

$3.55 

$3.95 

$3.70 

$2.97 

$2.86

AVALONBAY COMMUNITIES, INC.  15

 
 
         
 
 
 
 
 
 
 
 
 
 
  
AVALONBAY CORPORATE INFORMATION

BOARD OF DIRECTORS

Bryce Blair
Chairman and CEO 
AvalonBay Communities, Inc. 

Bruce A. Choate (2,4,5)
President and CEO
Watson Land Company 
A real estate investment trust

John J. healy, Jr. (2,4,5)
Founder and President
hyde Street holdings
A real estate investment firm

gilbert M. Meyer (4)
President and CEO
greenbriar homes Communities, Inc. 
A residential developer and builder

Timothy J. Naughton (4)
President
AvalonBay Communities, Inc. 

Lance R. Primis (1,3,5)
Managing Partner
Lance R. Primis and Partners, LLC 
A management consulting firm

Peter S. Rummell (3,4)
CEO
Nicklaus Companies
An organization of golf-related 
businesses

h. Jay Sarles (2,3)
Private Investor 

W. Edward Walter (2,4)
President and CEO
host hotels & Resorts, Inc.
A real estate investment trust

1  Lead Independent Director
2  Audit Committee
3  Compensation Committee
4  Investment and Finance Committee
5  Nominating and Corporate gover-
nance Committee 

OFFICERS

Bryce Blair
Chairman and CEO 

Timothy J. Naughton
President 

Thomas J. Sargeant
Chief Financial Officer 

Leo S. horey
Executive Vice President
Property Operations 

Charlene Rothkopf
Executive Vice President
human Resources 

David W. Bellman
Senior Vice President
Construction–East Coast

Sean J. Breslin
Senior Vice President
Redevelopment and Asset 
Management

Deborah A. Coombs
Senior Vice President
Property Operations–
Northern CA, Pacific NW

Jonathan B. Cox
Senior Vice President
Development–
Mid-Atlantic, Mid-West 

Lili F. Dunn
Senior Vice President
Investments–National 

Frederick S. harris
Senior Vice President
Development–NY

Tom A. Javits
Senior Vice President
Development–NY 

Joanne M. Lockridge
Senior Vice President
Finance–National 

Edward M. Schulman
Senior Vice President
general Counsel and  
Secretary–National 

Bernard J. Ward
Senior Vice President
Property Operations–
East Coast, Mid-West

Stephen W. Wilson
Senior Vice President
Development–West Coast 

Danyell D. Alders
Vice President
Property Operations–Southern CA

Trinity M. Blue
Vice President
Property Operations–Metro NY

Shannon E. Brennan 
Vice President
Property Operations–
Mid-Atlantic

Alfred Brockunier III
Vice President
Construction–NY 

Duane W. Carlson 
Vice President
Construction–Northern CA

Sean M. Clark 
Vice President
Development–Southern CA 

Scott W. Dale
Vice President
Development–MA

William M. McLaughlin
Senior Vice President
Development–MA, RI, CT, NJ 

Tsippora Dingott
Vice President
Information Services–National

J. Richard Morris
Senior Vice President
Construction–National 

Kevin P. O’Shea
Senior Vice President
Investment Management

Christopher L. Payne
Senior Vice President
Development–Southern CA

Mark Forlenza
Vice President
Development–CT

Brian E. Fritz 
Vice President
Development–Pacific NW

Patrick gniadek
Vice President
Investments–East Coast, Mid-West

Karen A. hollinger
Vice President
Operations–National 

Suzanne Jakstavich
Vice President
human Resources–National

Scott R. Kinter
Vice President
Construction–Northeast

Ronald S. Ladell
Vice President
Development–NJ 

Lyn C. Lansdale
Vice President
Strategic Business Services–
National

Sarah K. Mathewson
Vice President
Property Operations–MA, RI

Mike F. Nootens
Vice President
Engineering–National

Michael J. Roberts
Vice President
Development–MA 

Robert S. Salkovitz 
Vice President
Construction–Southern CA

Keri A. Shea
Vice President
Finance and Treasurer–National 

Mona R. Stahling
Vice President
Operations–National

B. Kevin Thompson
Vice President
Marketing–National 

Matthew B. Whalen
Vice President
Development–Long Island 

Philip M. Wharton
Vice President
Development–NY

16  AVALONBAY COMMUNITIES, INC.

 
 
 
FOR M 10-K

A copy of the Company’s annual report  
on Form 10-K as filed with the Securities 
and Exchange Commission may be obtained 
without charge by contacting Investor Rela-
tions.

C EO A ND CF O CE RTIFIC ATION S

In 2008, the Company’s Chief Executive Officer 
provided to the New York Stock Exchange 
the Annual CEO Certification regarding the 
Company’s compliance with  the New York 
Stock Exchange’s corporate governance 
listing standards. In addition, the Company’s 
CEO and CFO filed with the Securities and 
Exchange Commission the certifications 
required by Sections 302 and 404 of the 
Sarbanes-Oxley Act of 2002 regarding the 
quality of the Company’s public disclosures 
in its 2008 annual report on Form 10-K.

STOC K L ISTINgS

NYSE–AVB

FORWA RD -LOOKINg STAT EM ENTS

This Annual Report contains “forward-
looking statements” within the meaning of 
the Securities Act of 1933 and the Securities 
Exchange Act of 1934. Please see our discus-
sion titled “Forward-Looking Statements” 
on page 56 of our Annual Report on Form 
10K for a discussion regarding risks associ-
ated with these statements.

AVALONBAY CORPORATE INFORMATION

San Jose, CA
400 Race Street
Suite 200
San Jose, CA 95126
Phone:  
Fax:  

(408) 983-1500
(408) 287-9167

Seattle, WA
11808 Northup Way
Suite W311
Bellevue, WA 98005
Phone: 
Fax: 

(425) 576-2100
(425) 576-8447

Virginia Beach, VA
2901 Sabre Street 
Suite 100
Virginia Beach, VA 23452
(757) 631-5000
Phone: 
(757) 486-1063
Fax: 

Woodbridge, NJ
Woodbridge Place
517 Route One South
Suite 5500
Iselin, NJ 08830
Phone: 
Fax: 

(732) 404-4800
(732) 283-9101

IN VE STOR REL ATIONS

Investor Relations
AvalonBay Communities, Inc.
2900 Eisenhower Avenue 
Suite 300
Alexandria, VA 22314
Phone: 
ir@avalonbay.com

(703) 329-6300 ext. 4747

WE BSITE

www.avalonbay.com

T RAN SF ER  AgENT

BNY Mellon Shareowner Services
P.O. Box 358015
Pittsburgh, PA 15252-8015
(866) 230-0668
Phone:  

IN DE P ENDE NT  AUD ITOR S

Ernst & Young, LLP
8484 Westpark Drive
McLean, VA 22102
Phone: 

(703) 747-1000

hEADQUARTERS

Washington, DC
2900 Eisenhower Avenue
Suite 300
Alexandria, VA 22314
Phone: 
Fax:       

(703) 329-6300
(703) 329-1459

REgIONAL OFF ICE S

Boston, MA
51 Sleeper Street
Suite 750
Boston, MA 02210
Phone: 
Fax: 

(617) 654-9500
(617) 426-1610

Chicago, IL
180 North Arlington heights Road
Arlington heights, IL 60004
Phone: 
Fax: 

(847) 342-0065
(847) 342-0075 

Shelton, CT
1000 Bridgeport Avenue 
Suite 258
Shelton, CT 06484
Phone: 
Fax: 

(203) 926-2300
(203) 926-9744 

Long Island, NY
135 Pinelawn Road
Suite 130 South
Melville, NY 11747
Phone: 
Fax: 

(631) 843-0736
(631) 843-0737 

Los Angeles, CA
16255 Ventura Boulevard
Suite 950
Encino, CA 91436
Phone: 
Fax: 

(818) 784-2800
(818) 784-2810

Newport Beach, CA
4440 Von Karman Avenue
Suite 300
Newport Beach, CA 92660
(949) 955-6200
Phone:  
(949) 724-9208
Fax: 

New York, NY
275 Seventh Avenue
25th Floor
New York, NY 10001
Phone: 
Fax: 

(212) 370-9269
(212) 370-1415

San Francisco, CA
185 Berry Street
Suite 3500
San Francisco, CA 94107
(415) 284-9080
Phone:  
(415) 546-4138
Fax:  

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STRATEgY

PRODUCTS

ORgANIZATION

FINANCIALS
BuIlt to 
EnduRE

2900 Eisenhower Avenue 
Suite 300  •  Alexandria  •  VA  •  22314   
www.avalonbay.com