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Supplemental Cash Flow Information of the Operating Partnership
12 Months Ended
Dec. 31, 2023
Other Significant Noncash Transactions [Line Items]  
Supplemental Cash Flow Information of the Operating Partnership Supplemental Cash Flows Information of the Company
Supplemental cash flows information as follows (in thousands):
Year Ended December 31,
202320222021
SUPPLEMENTAL CASH FLOWS INFORMATION:
Cash paid for interest, net of capitalized interest of $74,052, $72,973, and $75,802 as of
   December 31, 2023, 2022 and 2021, respectively
$105,767 $79,634 $77,028 
Cash paid for amounts included in the measurement of ground lease liabilities$6,733 $6,447 $6,209 
NON-CASH INVESTING TRANSACTIONS:
Accrual for expenditures for operating properties and development and redevelopment properties$95,575 $97,729 $119,829 
Tenant improvements funded directly by tenants$7,364 $6,772 $20,070 
Assumption of accrued liabilities in connection with acquisitions$— $— $37,572 
Initial measurement of operating right of use ground lease assets (Note 19)
$— $— $46,430 
Initial measurement of operating ground lease liabilities (Note 19)
$— $— $46,430 
NON-CASH FINANCING TRANSACTIONS:
Accrual of dividends and distributions payable to common stockholders and common
    unitholders (Notes 14 and 26)
$64,440 $64,285 $61,850 

The following is a reconciliation of our cash and cash equivalents and restricted cash at the beginning and end of the years ended December 31, 2023, 2022 and 2021.
Year Ended December 31,
202320222021
(in thousands)
RECONCILIATION OF CASH AND CASH EQUIVALENTS AND RESTRICTED CASH:  
Cash and cash equivalents at beginning of period $347,379 $414,077 $731,991 
Restricted cash at beginning of period— 13,00691,139
Cash and cash equivalents and restricted cash at beginning of period$347,379 $427,083 $823,130 
Cash and cash equivalents at end of period $510,163 $347,379 $414,077 
Restricted cash at end of period— — 13,006 
Cash and cash equivalents and restricted cash at end of period$510,163 $347,379 $427,083 
Kilroy Realty L.P.  
Other Significant Noncash Transactions [Line Items]  
Supplemental Cash Flow Information of the Operating Partnership Supplemental Cash Flows Information of the Operating Partnership:
Supplemental cash flows information as follows (in thousands):
 
Year Ended December 31,  
 202320222021
SUPPLEMENTAL CASH FLOWS INFORMATION:
Cash paid for interest, net of capitalized interest of $74,052, $72,973, and $75,802 as of
December 31, 2023, 2022 and 2021, respectively
$105,767 $79,634 $77,028 
Cash paid for amounts included in the measurement of ground lease liabilities$6,733 $6,447 $6,209 
NON-CASH INVESTING TRANSACTIONS:
Accrual for expenditures for operating properties and development and redevelopment properties$95,575 $97,729 $119,829 
Tenant improvements funded directly by tenants$7,364 $6,772 $20,070 
Assumption of accrued liabilities in connection with acquisitions$— $— $37,572 
Initial measurement of operating right of use ground lease assets (Note 19)
$— $— $46,430 
Initial measurement of operating ground lease liabilities (Note 19)
$— $— $46,430 
NON-CASH FINANCING TRANSACTIONS:
Accrual of distributions payable to common unitholders (Notes 15 and 26)
$64,440 $64,285 $61,850 

The following is a reconciliation of our cash and cash equivalents and restricted cash at the beginning and end of the years ended December 31, 2023, 2022 and 2021.
Year Ended December 31,
202320222021
(in thousands)
RECONCILIATION OF CASH AND CASH EQUIVALENTS AND RESTRICTED CASH:  
Cash and cash equivalents at beginning of period $347,379 $414,077 $731,991 
Restricted cash at beginning of period— 13,006 91,139 
Cash and cash equivalents and restricted cash at beginning of period$347,379 $427,083 $823,130 
Cash and cash equivalents at end of period $510,163 $347,379 $414,077 
Restricted cash at end of period— — 13,006 
Cash and cash equivalents and restricted cash at end of period$510,163 $347,379 $427,083