v3.22.2.2

Consolidated Statements of Operations - USD ($) $ in Thousands	1 Months Ended	2 Months Ended	3 Months Ended	7 Months Ended	9 Months Ended
	Jul. 19, 2022	Sep. 30, 2022	Sep. 30, 2021	Jul. 19, 2022	Sep. 30, 2021
Revenue:
Rental revenue	$ 22,412	$ 77,764	$ 110,478	$ 246,175	$ 328,308
Total revenue	22,412	77,764	110,478	246,175	328,308
Expenses:
Property expenses	8,135	17,810	33,099	74,848	98,198
Depreciation and amortization	4,626	100,211	23,857	50,557	69,356
General and administrative	2,572	2,642	5,155	19,079	14,511
Merger costs	94,805	37,266	0	100,952	0
Total expenses	110,138	157,929	62,111	245,436	182,065
Other income (expense):
Gain on sale of real estate, net	38,221	0	29,924	157,022	49,117
Interest income (expense)	(59)	9,933	(207)	(615)	(478)
Other income	89	144	379	2,044	1,138
Total other income (expense)	38,251	10,077	30,096	158,451	49,777
Income (loss) before income tax	(49,475)	(70,088)	78,463	159,190	196,020
Income tax provision	0	(25)	0	0	0
Net income (loss)	(49,475)	(70,113)	78,463	159,190	196,020
Net (income) loss attributable to noncontrolling interests	10,213	157	(13,850)	(29,224)	(33,355)
Net income (loss) attributable to the Company	(39,262)	(69,956)	64,613	129,966	162,665
Allocation to preferred stockholders	0	(9,580)	(12,046)	(19,160)	(36,139)
Allocation to restricted stock unit holders	(13)	0	(350)	(1,011)	(828)
Net income (loss) attributable to common stockholders	(39,275)	(79,536)	52,217	109,795	125,698
Net income (loss) attributable to common stockholders	$ (39,275)	$ (79,536)	$ 52,217	$ 109,795	$ 125,698
Earnings (loss) per common share – basic and diluted:
Net income (loss) attributable to common stockholders - basic (in usd per share)	$ (1.42)		$ 1.90	$ 3.98	$ 4.57
Net income (loss) attributable to common stockholders - diluted (in usd per share)	$ (1.42)		$ 1.89	$ 3.96	$ 4.55
Weighted average common shares outstanding - basic	27,631,499		27,543,274	27,619,484	27,523,225
Weighted average common shares outstanding - diluted	27,631,499		27,634,778	27,708,617	27,622,549

This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 25
-Paragraph 23
-URI https://asc.fasb.org/extlink&oid=123586518&loc=d3e1043-128460

PS BUSINESS PARKS, INC./MD 10-Q