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NONCONTROLLING INTERESTS
 12 Months Ended
Dec. 31, 2019
Noncontrolling Interest [Abstract]  
NONCONTROLLING INTERESTS NONCONTROLLING INTERESTS 
Interests in the Operating Partnership held by limited partners are represented by Units. The Operating Partnership’s income is allocated to holders of Units based upon the ratio of their holdings to the total Units outstanding during the period. Capital contributions, distributions, and profits and losses are allocated to noncontrolling interests in accordance with the terms of the Operating Partnership’s Agreement of Limited Partnership.
We reflect noncontrolling interests in consolidated real estate entities on the Balance Sheet for the portion of properties consolidated by us that are not wholly owned by us. The earnings or losses from these properties attributable to the noncontrolling interests are reflected as net income attributable to noncontrolling interests – consolidated real estate entities in the consolidated statements of operations. Our noncontrolling interests – consolidated real estate entities at December 31, 2019, December 31, 2018, and April 30, 2018 were as follows:
 
 
(in thousands)
 
 
December 31, 2019

December 31, 2018

April 30, 2018

IRET - 71 France, LLC
 
$
4,817

$
5,918

$
6,606

IRET - Cypress Court Apartments, LLC
 
748

829

890

IRET - Williston Garden Apartments, LLC
 
—

—

1,635

IRET - WRH 1, LLC
 
—

—

(467
)
WRH Holding, LLC
 
—

—

224

Noncontrolling interests – consolidated real estate entities
 
$
5,565

$
6,747

$
8,888