15. Segment Information
Our operating segments reflect the significant components of our operations where discrete financial information is evaluated separately by our President and Chief Executive Officer, who is our chief operating decision maker (“CODM”). Segment asset information is not used by the CODM to assess performance or allocate resources.
Self-Storage Operations
The Self-Storage Operations reportable segment reflects the aggregated rental operations from the self-storage facilities we own through the following operating segments: (i) Same Store Facilities, (ii) Acquired Facilities, (iii) Newly Developed and Expanded Facilities, and (iv) Other Non-Same Store Facilities. Our CODM evaluates performance and allocates resources for the Self-Storage Operations reportable segment based on its Net Operating Income (“NOI”), which represents the related revenue less cost of operations. Our CODM utilizes NOI during the budget and forecasting process to allocate capital and personnel resources and evaluates financial performance and operating trends of the reportable segment based on the budget-to-actual variance and year-over-year change of the NOI on an ongoing basis.
The presentation in the table below sets forth the revenue, significant expense categories, and NOI of this reportable segment, as well as the related depreciation expense. For all periods presented, substantially all of our real estate facilities, goodwill and other intangible assets, other assets, and accrued and other liabilities are associated with the Self-Storage Operations reportable segment.
Ancillary Operations
Ancillary Operations reflects the combined operations of our tenant reinsurance, merchandise sales, and third party property management operating segments.
Presentation of Segment Information
The following table reconciles NOI and net income attributable to our reportable segment to our consolidated net income:
Year Ended December 31,
202520242023
(Amounts in thousands)
Self-Storage Operations Reportable Segment
Revenue$4,489,413 $4,395,993 $4,259,613 
Cost of operations:
Property taxes(480,793)(451,992)(411,323)
On-site property manager payroll(162,942)(167,258)(164,405)
Repairs and maintenance(98,140)(93,763)(83,429)
Utilities(65,517)(63,611)(62,462)
Marketing(103,340)(106,414)(90,717)
Other direct property costs(123,239)(122,119)(114,879)
Indirect cost of operations (a):(143,067)(131,563)(134,735)
Total cost of operations(1,177,038)(1,136,720)(1,061,950)
   Net operating income3,312,375 3,259,273 3,197,663 
Depreciation and amortization(1,151,840)(1,129,766)(970,056)
   Net income2,160,535 2,129,507 2,227,607 
Ancillary Operations
Revenue334,700 299,623 258,077 
Cost of operations(132,937)(121,281)(85,996)
   Net operating income201,763 178,342 172,081 
    Total net income allocated to segments2,362,298 2,307,849 2,399,688 
Other items not allocated to segments:
Real estate acquisition and development expense(19,550)(15,506)(26,451)
General and administrative(106,682)(106,677)(80,632)
Interest and other income63,099 67,212 85,590 
Interest expense(304,495)(287,401)(201,132)
Equity in earnings of unconsolidated real estate entity9,604 19,821 27,897 
Foreign currency exchange gain (loss)(215,583)102,244 (51,197)
Gain on sale of real estate1,113 1,537 17,178 
Income tax (provision) benefit7,228 (4,669)(10,821)
     Net income$1,797,032 $2,084,410 $2,160,120 
(a) Indirect cost of operations are comprised of supervisory payroll, centralized management costs, and share-based compensation

Historical Timeline

Fiscal YearFiled
2025Feb 12, 2026Showing above
2024Feb 24, 2025
2023Feb 20, 2024
2022Feb 21, 2023
2021Feb 22, 2022
2020Feb 24, 2021
2019Feb 25, 2020
2018Feb 27, 2019
2017Mar 1, 2018
2016Mar 1, 2017
2015Feb 29, 2016

About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.