ESH Hospitality 10-Q9 Nov 202020 Q3 Quarterly reportFinancial data

Company Profile

COVER PAGE

COVER PAGE - shares	9 Months Ended
COVER PAGE - shares	Sep. 30, 2020	Nov. 05, 2020
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2020
Document Transition Report	false
Entity File Number	001-36190
Entity Registrant Name	Extended Stay America, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	46-3140312
Entity Address, Address Line One	11525 N. Community House Road, Suite 100
Entity Address, City or Town	Charlotte
Entity Address, State or Province	NC
Entity Address, Postal Zip Code	28277
City Area Code	980
Local Phone Number	345-1600
Title of 12(b) Security	Common Stock, par value $0.01 per share, of Extended Stay America, Inc.
Trading Symbol	STAY
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		177,560,635
Amendment Flag	false
Entity Central Index Key	0001581164
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
ESH Hospitality, Inc.
Document Information [Line Items]
Entity File Number	001-36191
Entity Registrant Name	ESH Hospitality, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	27-3559821
Entity Address, Address Line One	11525 N. Community House Road, Suite 100
Entity Address, City or Town	Charlotte
Entity Address, State or Province	NC
Entity Address, Postal Zip Code	28277
City Area Code	980
Local Phone Number	345-1600
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Amendment Flag	false
Entity Central Index Key	0001507563
Current Fiscal Year End Date	--12-31
Class A common stock \| ESH Hospitality, Inc.
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		250,493,583
Class B common stock \| ESH Hospitality, Inc.
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		177,560,635

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
ASSETS
PROPERTY AND EQUIPMENT - Net of accumulated depreciation of $1,503,632 and $1,373,950	$ 3,473,816	$ 3,493,549
RESTRICTED CASH	14,894	14,858
CASH AND CASH EQUIVALENTS	381,486	346,812
INTANGIBLE ASSETS - Net of accumulated amortization of $15,072 and $13,133	32,412	34,183
GOODWILL	45,192	45,192
ACCOUNTS RECEIVABLE - Net of allowance for doubtful accounts of $5,175 and $2,749	14,550	14,020
DEFERRED TAX ASSETS	23,735	16,157
OTHER ASSETS	83,848	65,825
TOTAL ASSETS	4,069,933	4,030,596
LIABILITIES:
Term loan facility payable - Net of unamortized deferred financing costs and debt discount of $9,765 and $10,993	614,835	618,338
Senior notes payable - Net of unamortized deferred financing costs and debt discount of $31,284 and $35,702	2,018,716	2,014,298
Revolving credit facilities	49,765	0
Mandatorily redeemable preferred stock - $0.01 par value, $1,000 redemption value, 8.0%, 350,000,000 shares authorized, 708,000 and 7,130,000 shares issued and outstanding	708	7,130
Finance lease liabilities	3,704	3,379
Accounts payable and accrued liabilities	248,064	211,181
Total liabilities	2,935,792	2,854,326
COMMITMENTS AND CONTINGENCIES (Note 12)
EQUITY:
Common stock - $0.01 par value, 3,500,000,000 shares authorized, 177,560,635 and 179,483,397 shares issued and outstanding	1,776	1,795
Additional paid in capital	726,466	742,397
Accumulated deficit	(51,520)	(48,283)
Accumulated other comprehensive (loss) income	(319)	383
Total Extended Stay America, Inc. shareholders’ equity	676,403	696,292
Noncontrolling interests	457,738	479,978
Total equity	1,134,141	1,176,270
TOTAL LIABILITIES AND EQUITY	$ 4,069,933	$ 4,030,596

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Entity Information [Line Items]
Accumulated depreciation	$ 1,503,632,000	$ 1,373,950,000
Accumulated amortization of intangible assets	15,072,000	13,133,000
Allowance for doubtful accounts	5,175,000	2,749,000
Unamortized deferred financing costs	$ 36,032,000	$ 40,880,000
Common stock, par value (dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (shares)	3,500,000,000	3,500,000,000
Common stock, shares issued (shares)	177,560,635	179,483,397
Common stock, shares outstanding (shares)	177,560,635	179,483,397
Mandatorily Redeemable Preferred Stock
Entity Information [Line Items]
Preferred stock, par value (dollars per share)	$ 0.01	$ 0.01
Preferred stock, redemption value	$ 1,000	$ 1,000
Preferred stock, redemption rate (percent)	8.00%
Preferred stock, authorized (shares)	350,000,000	350,000,000
Preferred stock, issued (shares)	708,000	7,130,000
Preferred stock, outstanding (shares)	708,000	7,130,000
Term Loan Facility
Entity Information [Line Items]
Unamortized deferred financing costs	$ 9,765,000	$ 10,993,000
ESH REIT 2025 Notes
Entity Information [Line Items]
Unamortized deferred financing costs	$ 31,284,000	$ 35,702,000

CONDENSED CONSOLIDATED BALANC_3

CONDENSED CONSOLIDATED BALANCE SHEETS - REIT (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
ASSETS
PROPERTY AND EQUIPMENT - Net of accumulated depreciation of $1,502,499 and $1,372,595	$ 3,473,816	$ 3,493,549
CASH AND CASH EQUIVALENTS	381,486	346,812
INTANGIBLE ASSETS - Net of accumulated amortization of $1,697 and $763	32,412	34,183
GOODWILL	45,192	45,192
OTHER ASSETS	83,848	65,825
TOTAL ASSETS	4,069,933	4,030,596
LIABILITIES:
Term loan facility payable - Net of unamortized deferred financing costs and debt discount of $9,765 and $10,993	614,835	618,338
Senior notes payable - Net of unamortized deferred financing costs and debt discount of $31,284 and $35,702	2,018,716	2,014,298
Finance lease liabilities	3,704	3,379
Accounts payable and accrued liabilities	248,064	211,181
Total liabilities	2,935,792	2,854,326
COMMITMENTS AND CONTINGENCIES (Note 11)
EQUITY:
Common stock - Class A: $0.01 par value, 4,300,000,000 shares authorized, 250,493,583 shares issued and outstanding; Class B: $0.01 par value, 7,800,000,000 shares authorized, 177,560,635 and 179,483,397 shares issued and outstanding	1,776	1,795
Additional paid in capital	726,466	742,397
Retained earnings	(51,520)	(48,283)
Accumulated other comprehensive (loss) income	(319)	383
Total equity	1,134,141	1,176,270
TOTAL LIABILITIES AND EQUITY	4,069,933	4,030,596
ESH Hospitality, Inc.
ASSETS
PROPERTY AND EQUIPMENT - Net of accumulated depreciation of $1,502,499 and $1,372,595	3,486,948	3,506,020
CASH AND CASH EQUIVALENTS	339,515	296,134
RENTS RECEIVABLE FROM EXTENDED STAY AMERICA, INC. (Note 10)	10,328	1,572
DEFERRED RENTS RECEIVABLE FROM EXTENDED STAY AMERICA, INC. (Note 10)	36,673	28,917
INTANGIBLE ASSETS - Net of accumulated amortization of $1,697 and $763	8,825	9,590
GOODWILL	44,012	44,012
OTHER ASSETS	21,999	21,209
TOTAL ASSETS	3,948,300	3,907,454
LIABILITIES:
Term loan facility payable - Net of unamortized deferred financing costs and debt discount of $9,765 and $10,993	614,835	618,338
Senior notes payable - Net of unamortized deferred financing costs and debt discount of $31,284 and $35,702	2,018,716	2,014,298
Finance lease liabilities	3,704	3,379
Unearned rental revenues from Extended Stay America, Inc. (Note 10)	95,943	38,770
Due to Extended Stay America, Inc., net (Note 10)	6,952	11,838
Accounts payable and accrued liabilities	105,118	71,453
Deferred tax liabilities	9	11
Total liabilities	2,845,277	2,758,087
COMMITMENTS AND CONTINGENCIES (Note 11)
EQUITY:
Common stock - Class A: $0.01 par value, 4,300,000,000 shares authorized, 250,493,583 shares issued and outstanding; Class B: $0.01 par value, 7,800,000,000 shares authorized, 177,560,635 and 179,483,397 shares issued and outstanding	4,281	4,300
Additional paid in capital	1,051,780	1,050,740
Preferred stock—no par value, $1,000 liquidation value, 125 shares authorized, issued and outstanding	73	73
Retained earnings	47,671	93,424
Accumulated other comprehensive (loss) income	(782)	830
Total equity	1,103,023	1,149,367
TOTAL LIABILITIES AND EQUITY	$ 3,948,300	$ 3,907,454

CONDENSED CONSOLIDATED BALANC_4

CONDENSED CONSOLIDATED BALANCE SHEETS - REIT (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Accumulated depreciation	$ 1,503,632	$ 1,373,950
Accumulated amortization of intangible assets	$ 15,072	$ 13,133
Common stock, par value (dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (shares)	3,500,000,000	3,500,000,000
Common stock, shares issued (shares)	177,560,635	179,483,397
Common stock, shares outstanding (shares)	177,560,635	179,483,397
Class B common stock
Common stock, par value (dollars per share)	$ 0.01
Common stock, shares issued (shares)	1
ESH Hospitality, Inc.
Accumulated depreciation	$ 1,502,499	$ 1,372,595
Accumulated amortization of intangible assets	$ 1,697	$ 763
Common stock, par value (dollars per share)	$ 0.01
Common stock, shares issued (shares)	1
Preferred stock, redemption value (dollars per share)	$ 1,000	$ 1,000
Preferred stock, authorized (shares)	125	125
Preferred stock, issued (shares)	125	125
Preferred stock, outstanding (shares)	125	125
ESH Hospitality, Inc. \| Class A common stock
Common stock, par value (dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (shares)	4,300,000,000	4,300,000,000
Common stock, shares issued (shares)	250,493,583	250,493,583
Common stock, shares outstanding (shares)	250,493,583	250,493,583
ESH Hospitality, Inc. \| Class B common stock
Common stock, par value (dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (shares)	7,800,000,000	7,800,000,000
Common stock, shares issued (shares)	177,560,635	179,483,397
Common stock, shares outstanding (shares)	177,560,635	179,483,397
Term Loan Facility \| ESH Hospitality, Inc.
Unamortized deferred financing costs and debt discount	$ 9,765	$ 10,993
Senior Notes Payable \| ESH Hospitality, Inc.
Unamortized deferred financing costs and debt discount	$ 31,284	$ 35,702

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
REVENUES:
Total revenues	$ 285,888	$ 332,695	$ 783,023	$ 934,021
OPERATING EXPENSES:
General and administrative expenses	23,193	22,292	70,234	67,606
Depreciation and amortization	52,286	49,748	153,848	147,543
Impairment of long-lived assets	420	2,679	1,095	2,679
Total hotel expenses	225,055	227,632	653,063	654,939
Total operating expenses	229,408	232,331	665,706	669,281
OTHER INCOME	1	3	4	31
INCOME FROM OPERATIONS	56,481	100,367	117,321	264,771
OTHER NON-OPERATING (INCOME) EXPENSE	(155)	101	246	(248)
INTEREST EXPENSE, NET	32,276	36,535	98,582	95,905
INCOME BEFORE INCOME TAX (BENEFIT) EXPENSE	24,360	63,731	18,493	169,114
INCOME TAX (BENEFIT) EXPENSE	(7,132)	10,501	(12,074)	27,822
NET INCOME	31,492	53,230	30,567	141,292
NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS	(7,272)	(12,159)	(14,156)	(24,790)
NET INCOME ATTRIBUTABLE TO EXTENDED STAY AMERICA, INC. COMMON SHAREHOLDERS	$ 24,220	$ 41,071	$ 16,411	$ 116,502
NET INCOME PER EXTENDED STAY AMERICA, INC. COMMON SHARE:
Basic (dollars per share)	$ 0.14	$ 0.22	$ 0.09	$ 0.62
Diluted (dollars per share)	$ 0.14	$ 0.22	$ 0.09	$ 0.62
WEIGHTED-AVERAGE EXTENDED STAY AMERICA, INC. COMMON SHARES OUTSTANDING:
Basic (shares)	177,629	186,844	177,723	188,063
Diluted (shares)	178,198	187,015	178,071	188,317
Room revenues
REVENUES:
Total revenues	$ 273,056	$ 320,669	$ 747,371	$ 899,329
Other hotel revenues
REVENUES:
Total revenues	7,552	6,475	20,640	17,848
Franchise and management fees
REVENUES:
Total revenues	1,443	1,351	3,940	4,023
OPERATING EXPENSES:
Hotel operating expenses	4,353	4,699	12,643	14,342
Hotel operating expenses
REVENUES:
Total revenues	282,051	328,495	771,951	921,200
OPERATING EXPENSES:
Hotel operating expenses	149,156	152,913	427,886	437,111
Other revenues from franchised and managed properties
REVENUES:
Total revenues	3,837	4,200	11,072	12,821
OPERATING EXPENSES:
INCOME FROM OPERATIONS	$ (516)	$ (499)	$ (1,571)	$ (1,521)

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - REIT (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
OPERATING EXPENSES:
General and administrative expenses	$ 23,193	$ 22,292	$ 70,234	$ 67,606
Depreciation and amortization	52,286	49,748	153,848	147,543
Total operating expenses	229,408	232,331	665,706	669,281
OTHER INCOME	1	3	4	31
INCOME FROM OPERATIONS	56,481	100,367	117,321	264,771
OTHER NON-OPERATING (INCOME) EXPENSE	(155)	101	246	(248)
INTEREST EXPENSE, NET	32,276	36,535	98,582	95,905
INCOME BEFORE INCOME TAX (BENEFIT) EXPENSE	24,360	63,731	18,493	169,114
INCOME TAX (BENEFIT) EXPENSE	(7,132)	10,501	(12,074)	27,822
NET INCOME	$ 31,492	$ 53,230	$ 30,567	$ 141,292
NET INCOME PER EXTENDED STAY AMERICA, INC. COMMON SHARE:
Basic (dollars per share)	$ 0.14	$ 0.22	$ 0.09	$ 0.62
Diluted (dollars per share)	$ 0.14	$ 0.22	$ 0.09	$ 0.62
WEIGHTED-AVERAGE EXTENDED STAY AMERICA, INC. COMMON SHARES OUTSTANDING:
Basic (shares)	177,629	186,844	177,723	188,063
Diluted (shares)	178,198	187,015	178,071	188,317
ESH Hospitality, Inc.
REVENUES:
REVENUES - Rental revenues from Extended Stay America, Inc. (Note 10)	$ 126,469	$ 139,455	$ 365,145	$ 375,562
OPERATING EXPENSES:
Hotel operating expenses	22,236	21,577	70,052	64,822
General and administrative expenses	3,648	3,477	11,584	11,002
Depreciation and amortization	51,355	48,885	151,070	144,884
Impairment of long-lived assets	0	0	675	0
Total operating expenses	77,239	73,939	233,381	220,708
OTHER INCOME	0	0	0	15
INCOME FROM OPERATIONS	49,230	65,516	131,764	154,869
OTHER NON-OPERATING (INCOME) EXPENSE	(136)	79	179	(194)
INTEREST EXPENSE, NET	31,829	36,882	97,454	97,083
INCOME BEFORE INCOME TAX (BENEFIT) EXPENSE	17,537	28,555	34,131	57,980
INCOME TAX (BENEFIT) EXPENSE	10	88	21	98
NET INCOME	$ 17,527	$ 28,467	$ 34,110	$ 57,882
Class A common stock \| ESH Hospitality, Inc.
NET INCOME PER EXTENDED STAY AMERICA, INC. COMMON SHARE:
Basic (dollars per share)	$ 0.04	$ 0.07	$ 0.08	$ 0.13
Diluted (dollars per share)	$ 0.04	$ 0.07	$ 0.08	$ 0.13
WEIGHTED-AVERAGE EXTENDED STAY AMERICA, INC. COMMON SHARES OUTSTANDING:
Basic (shares)	250,494	250,494	250,494	250,494
Diluted (shares)	250,494	250,494	250,494	250,494
Class B common stock \| ESH Hospitality, Inc.
NET INCOME PER EXTENDED STAY AMERICA, INC. COMMON SHARE:
Basic (dollars per share)	$ 0.04	$ 0.07	$ 0.08	$ 0.13
Diluted (dollars per share)	$ 0.04	$ 0.07	$ 0.08	$ 0.13
WEIGHTED-AVERAGE EXTENDED STAY AMERICA, INC. COMMON SHARES OUTSTANDING:
Basic (shares)	177,629	186,844	177,723	188,063
Diluted (shares)	178,198	187,015	178,071	188,317

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement of Comprehensive Income [Abstract]
NET INCOME	$ 31,492	$ 53,230	$ 30,567	$ 141,292
DERIVATIVE ADJUSTMENT:
INTEREST RATE CASH FLOW HEDGE GAIN (LOSS), NET OF TAX OF $58, $(118), $(241) and $(709)	331	(687)	(1,371)	(4,109)
COMPREHENSIVE INCOME	31,823	52,543	29,196	137,183
COMPREHENSIVE INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS	(7,433)	(11,817)	(13,487)	(22,725)
COMPREHENSIVE INCOME ATTRIBUTABLE TO EXTENDED STAY AMERICA, INC. COMMON SHAREHOLDERS	$ 24,390	$ 40,726	$ 15,709	$ 114,458

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement of Comprehensive Income [Abstract]
Derivatives qualifying as hedges, tax	$ 58	$ (118)	$ (241)	$ (709)

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - REIT (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
NET INCOME	$ 31,492,000	$ 53,230,000	$ 30,567,000	$ 141,292,000
OTHER COMPREHENSIVE INCOME (LOSS):
INTEREST RATE CASH FLOW HEDGE GAIN (LOSS), NET OF TAX OF $0, $0, $1, $2	331,000	(687,000)	(1,371,000)	(4,109,000)
COMPREHENSIVE INCOME	31,823,000	52,543,000	29,196,000	137,183,000
ESH Hospitality, Inc.
NET INCOME	17,527,000	28,467,000	34,110,000	57,882,000
OTHER COMPREHENSIVE INCOME (LOSS):
INTEREST RATE CASH FLOW HEDGE GAIN (LOSS), NET OF TAX OF $0, $0, $1, $2	389,000	(806,000)	(1,612,000)	(4,820,000)
COMPREHENSIVE INCOME	$ 17,916,000	$ 27,661,000	$ 32,498,000	$ 53,062,000

CONDENSED CONSOLIDATED STATEM_6

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - REIT (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Entity Information [Line Items]
Derivatives qualifying as hedges, tax	$ 58	$ (118)	$ (241)	$ (709)
ESH Hospitality, Inc.
Entity Information [Line Items]
Derivatives qualifying as hedges, tax	$ 0	$ 0	$ 1	$ 2

CONDENSED CONSOLIDATED STATEM_7

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	Class B common stock	Common Stock	Common StockClass B common stock	Additional Paid in Capital	Retained Earnings	Retained EarningsClass B common stock	Accumulated Other Comprehensive Income (Loss)	Total Extended Stay America, Inc. Shareholders’ Equity	Total Extended Stay America, Inc. Shareholders’ EquityClass B common stock	Noncontrolling Interests	Noncontrolling InterestsClass B common stock
Beginning balance (shares) at Dec. 31, 2018			188,219
Beginning balance at Dec. 31, 2018	$ 1,310,639		$ 1,882		$ 749,219	$ 32,432		$ 2,488	$ 786,021		$ 524,618
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	141,292					116,502			116,502		24,790
Interest rate cash flow hedge loss, net of tax	(4,109)							(2,044)	(2,044)		(2,065)
Repurchase of Corporation common stock and ESH REIT Class B common stock (Paired Shares) (in shares)				(3,993)
Repurchase of Corporation common stock and ESH REIT Class B common stock (Paired Shares)		$ (57,471)		$ (40)			$ (36,544)			$ (36,584)		$ (20,887)
Corporation common distributions	(45,432)					(45,432)			(45,432)
ESH REIT common distributions - Class B common share	(83,287)										(83,287)
ESH REIT preferred distributions	(12)										(12)
Adjustment to reflect changes in book value of noncontrolling interests					(6,163)				(6,163)		6,163
Equity-based compensation (shares)			275
Equity-based compensation	4,851		$ 3		3,090				3,093		1,758
Ending balance (shares) at Sep. 30, 2019			184,501
Ending balance at Sep. 30, 2019	1,266,471		$ 1,845		746,146	66,958		444	815,393		451,078
Beginning balance (shares) at Jun. 30, 2019			188,412
Beginning balance at Jun. 30, 2019	1,313,023		$ 1,884		751,467	77,551		789	831,691		481,332
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	53,230					41,071			41,071		12,159
Interest rate cash flow hedge loss, net of tax	(687)							(345)	(345)		(342)
Repurchase of Corporation common stock and ESH REIT Class B common stock (Paired Shares) (in shares)			3,993
Repurchase of Corporation common stock and ESH REIT Class B common stock (Paired Shares)	(57,471)		$ (40)			(36,544)			(36,584)		(20,887)
Corporation common distributions	(15,120)					(15,120)			(15,120)
ESH REIT common distributions - Class B common share	(28,347)										(28,347)
ESH REIT preferred distributions	(4)										(4)
Adjustment to reflect changes in book value of noncontrolling interests					(6,563)				(6,563)		6,563
Equity-based compensation (shares)			82
Equity-based compensation	1,847		$ 1		1,242				1,243		604
Ending balance (shares) at Sep. 30, 2019			184,501
Ending balance at Sep. 30, 2019	1,266,471		$ 1,845		746,146	66,958		444	815,393		451,078
Beginning balance (shares) at Dec. 31, 2019			179,483
Beginning balance at Dec. 31, 2019	1,176,270		$ 1,795		742,397	(48,283)		383	696,292		479,978
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	30,567					16,411			16,411		14,156
Interest rate cash flow hedge loss, net of tax	(1,371)							(702)	(702)		(669)
Repurchase of Corporation common stock and ESH REIT Class B common stock (Paired Shares) (in shares)			(2,237)
Repurchase of Corporation common stock and ESH REIT Class B common stock (Paired Shares)	(31,093)		$ (22)			(19,665)			(19,687)		(11,406)
Corporation common distributions	(15,964)				(15,981)				(15,964)
ESH REIT common distributions - Class B common share	(28,388)										(28,388)
ESH REIT preferred distributions	(12)										(12)
Adjustment to reflect changes in book value of noncontrolling interests					(2,463)				(2,463)		2,463
Equity-based compensation (shares)			315
Equity-based compensation	4,132		$ 3		2,513				2,516		1,616
Ending balance (shares) at Sep. 30, 2020			177,561
Ending balance at Sep. 30, 2020	1,134,141		$ 1,776		726,466	(51,520)		(319)	676,403		457,738
Beginning balance (shares) at Jun. 30, 2020			177,482
Beginning balance at Jun. 30, 2020	1,102,368		$ 1,775		724,882	(75,749)		(489)	650,419		451,949
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	31,492					24,220			24,220		7,272
Interest rate cash flow hedge loss, net of tax	331							170	170		161
Corporation common distributions	9				0	9			9
ESH REIT common distributions - Class B common share	(1,773)										(1,773)
ESH REIT preferred distributions	(4)										(4)
Adjustment to reflect changes in book value of noncontrolling interests					505				505		(505)
Equity-based compensation (shares)			79
Equity-based compensation	1,718		$ 1		1,079				1,080		638
Ending balance (shares) at Sep. 30, 2020			177,561
Ending balance at Sep. 30, 2020	$ 1,134,141		$ 1,776		$ 726,466	$ (51,520)		$ (319)	$ 676,403		$ 457,738

CONDENSED CONSOLIDATED STATEM_8

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Entity Information [Line Items]
Common distributions, per common share (dollars per share)	$ 0	$ 0.08	$ 0.09	$ 0.24
Class B common stock
Entity Information [Line Items]
Common distributions, per common share (dollars per share)	$ 0.01	$ 0.15	$ 0.16	$ 0.44

CONDENSED CONSOLIDATED STATEM_9

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - REIT (Unaudited) - USD ($) $ in Thousands	Total	ESH Hospitality, Inc.	Class B common stock	Class B common stockESH Hospitality, Inc.	Common Stock	Common StockESH Hospitality, Inc.	Common StockClass A common stockESH Hospitality, Inc.	Common StockClass B common stock	Common StockClass B common stockESH Hospitality, Inc.	Preferred StockESH Hospitality, Inc.	Additional Paid in Capital	Additional Paid in CapitalESH Hospitality, Inc.	Retained Earnings	Retained EarningsESH Hospitality, Inc.	Retained EarningsClass B common stock	Retained EarningsClass B common stockESH Hospitality, Inc.	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss)ESH Hospitality, Inc.
Beginning balance (shares) at Dec. 31, 2018					188,219,000		250,494,000		188,219,000
Beginning balance at Dec. 31, 2018	$ 1,310,639	$ 1,215,154			$ 1,882	$ 4,387				$ 73	$ 749,219	$ 1,090,809	$ 32,432	$ 114,096			$ 2,488	$ 5,789
Beginning balance, preferred shares (shares) at Dec. 31, 2018										125
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	141,292	57,882											116,502	57,882
Interest rate cash flow hedge loss, net of tax	(4,109)	(4,820)															(2,044)	(4,820)
Repurchase of Class B common stock (in shares)								(3,993,000)	(3,993,000)
Repurchase of Class B common stock		(20,887)	$ (57,471)			(40)		$ (40)						(20,847)	$ (36,544)
Corporation common distributions	(45,432)	(193,508)										(41,832)	(45,432)	(151,676)
Preferred distributions	(12)	(12)												(12)
Equity-based compensation (shares)					275,000				275,000
Equity-based compensation	4,851	1,162			$ 3	3					3,090	1,159
Ending balance (shares) at Sep. 30, 2019					184,501,000		250,494,000		184,501,000
Ending balance at Sep. 30, 2019	1,266,471	1,054,971			$ 1,845	4,350				$ 73	746,146	1,050,136	66,958	(557)			444	969
Ending balance, preferred shares (shares) at Sep. 30, 2019										125
Beginning balance (shares) at Jun. 30, 2019					188,412,000		250,494,000		188,412,000
Beginning balance at Jun. 30, 2019	1,313,023	1,114,001			$ 1,884	4,389				$ 73	751,467	1,091,845	77,551	15,919			789	1,775
Beginning balance, preferred shares (shares) at Jun. 30, 2019										125
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	53,230	28,467											41,071	28,467
Interest rate cash flow hedge loss, net of tax	(687)	(806)															(345)	(806)
Repurchase of Class B common stock (in shares)					3,993,000				(3,993,000)
Repurchase of Class B common stock	(57,471)	(20,887)			$ (40)	(40)							(36,544)	(20,847)
Corporation common distributions	(15,120)	(65,924)										(41,832)	(15,120)	(24,092)
Preferred distributions	(4)	(4)												(4)
Equity-based compensation (shares)					82,000				82,000
Equity-based compensation	1,847	124			$ 1	1					1,242	123
Ending balance (shares) at Sep. 30, 2019					184,501,000		250,494,000		184,501,000
Ending balance at Sep. 30, 2019	1,266,471	1,054,971			$ 1,845	4,350				$ 73	746,146	1,050,136	66,958	(557)			444	969
Ending balance, preferred shares (shares) at Sep. 30, 2019										125
Beginning balance (shares) at Dec. 31, 2019					179,483,000		250,494,000		179,483,000
Beginning balance at Dec. 31, 2019	1,176,270	$ 1,149,367			$ 1,795	4,300				$ 73	742,397	1,050,740	(48,283)	93,424			383	830
Beginning balance, preferred shares (shares) at Dec. 31, 2019		125								125
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	30,567	$ 34,110											16,411	34,110
Interest rate cash flow hedge loss, net of tax	(1,371)	(1,612)										0					(702)	(1,612)
Repurchase of Class B common stock (in shares)					(2,237,000)				(2,237,000)
Repurchase of Class B common stock	(31,093)			$ (11,406)	$ (22)				$ (22)				(19,665)			$ (11,384)
Corporation common distributions	(15,964)	(68,467)									(15,981)			(68,467)
Preferred distributions	(12)	(12)												(12)
Equity-based compensation (shares)					315,000				315,000
Equity-based compensation	4,132	1,043			$ 3	3					2,513	1,040
Ending balance (shares) at Sep. 30, 2020					177,561,000		250,494,000		177,561,000
Ending balance at Sep. 30, 2020	1,134,141	$ 1,103,023			$ 1,776	4,281				$ 73	726,466	1,051,780	(51,520)	47,671			(319)	(782)
Ending balance, preferred shares (shares) at Sep. 30, 2020		125								125
Beginning balance (shares) at Jun. 30, 2020					177,482,000		250,494,000		177,482,000
Beginning balance at Jun. 30, 2020	1,102,368	$ 1,089,168			$ 1,775	4,280				$ 73	724,882	1,051,560	(75,749)	34,426			(489)	(1,171)
Beginning balance, preferred shares (shares) at Jun. 30, 2020										125
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	31,492	17,527											24,220	17,527
Interest rate cash flow hedge loss, net of tax	331	389										0					170	389
Corporation common distributions		(4,278)												(4,278)
Preferred distributions	(4)	(4)												(4)
Equity-based compensation (shares)					79,000				79,000
Equity-based compensation	1,718	221			$ 1	1					1,079	220
Ending balance (shares) at Sep. 30, 2020					177,561,000		250,494,000		177,561,000
Ending balance at Sep. 30, 2020	$ 1,134,141	$ 1,103,023			$ 1,776	$ 4,281				$ 73	$ 726,466	$ 1,051,780	$ (51,520)	$ 47,671			$ (319)	$ (782)
Ending balance, preferred shares (shares) at Sep. 30, 2020		125								125

CONDENSED CONSOLIDATED STATE_10

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - REIT (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Common distributions, per common share (dollars per share)	$ 0	$ 0.08	$ 0.09	$ 0.24
Class A common stock \| ESH Hospitality, Inc.
Common distributions, per common share (dollars per share)	0.01	0.15	0.16	0.44
Class B common stock
Common distributions, per common share (dollars per share)	0.01	0.15	0.16	0.44
Class B common stock \| ESH Hospitality, Inc.
Common distributions, per common share (dollars per share)	$ 0.01	$ 0.15	$ 0.16	$ 0.44

CONDENSED CONSOLIDATED STATE_11

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
OPERATING ACTIVITIES:
Net (loss) income	$ 30,567	$ 141,292
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	153,848	147,543
Foreign currency transaction loss (gain)	246	(248)
Amortization of deferred financing costs and debt discount	6,179	11,635
Debt modification and extinguishment costs	0	82
Loss on disposal of property and equipment	6,309	5,037
Impairment of long-lived assets	1,095	2,679
Equity-based compensation	4,646	6,131
Deferred income tax benefit	(7,338)	(4,327)
Changes in assets and liabilities:
Accounts receivable, net	(530)	(2,160)
Other assets	(19,054)	(5,310)
Accounts payable and accrued liabilities	41,263	36,432
Net cash provided by operating activities	217,231	338,786
INVESTING ACTIVITIES:
Purchases of property and equipment	(86,112)	(129,816)
Development in process payments	(58,301)	(42,116)
Payment for intangible assets	(501)	(6,081)
Proceeds from insurance and related recoveries	987	914
Net cash used in investing activities	(143,927)	(177,099)
FINANCING ACTIVITIES:
Principal payments on term loan facility	(4,731)	(505,683)
Proceeds from revolving credit facilities	399,765	0
Payments on revolving credit facility	(350,000)	0
Proceeds from issuance of senior notes	0	750,000
Payments of deferred financing costs	(127)	(18,237)
Principal payments on finance leases	(102)	(86)
Debt modification and extinguishment costs	0	82
Tax withholdings related to restricted stock unit settlements	(860)	(1,598)
Repurchase of Corporation common stock and ESH REIT Class B common stock (Paired Shares)	(31,093)	(57,471)
Repurchase of Corporation mandatorily redeemable preferred stock	(6,422)	0
Corporation common distributions	(16,178)	(45,362)
ESH REIT common distributions	(28,773)	(83,200)
ESH REIT preferred distributions	(8)	(8)
Net cash (used in) provided by financing activities	(38,529)	38,273
CHANGES IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH DUE TO CHANGES IN FOREIGN CURRENCY EXCHANGE RATES	(65)	43
NET INCREASE IN CASH AND CASH EQUIVALENTS	34,710	200,003
CASH, CASH EQUIVALENTS AND RESTRICTED CASH - Beginning of period	361,670	303,336
CASH, CASH EQUIVALENTS AND RESTRICTED CASH - End of period	396,380	503,339
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash payments for interest, excluding modification, prepayment and other penalties, net of capitalized interest of $2,283 and $1,373	69,031	68,953
Cash payments for income taxes, net of refunds of $181 and $0	15,239	30,853
Operating cash payments for finance leases	187	183
Operating cash payments for operating leases	2,161	2,074
NONCASH INVESTING AND FINANCING ACTIVITIES:
Capital expenditures included in accounts payable and accrued liabilities	20,328	28,124
Additions to finance lease right-of-use assets and liabilities	427	109
Deferred financing costs included in accounts payable and accrued liabilities	0	2,353
Debt modification and extinguishment costs included in accounts payable and accrued liabilities	0	1,006
Corporation common distributions included in accounts payable and accrued liabilities	201	428
ESH REIT
NONCASH INVESTING AND FINANCING ACTIVITIES:
ESH REIT common distributions included in accounts payable and accrued liabilities	$ 355	$ 879

CONDENSED CONSOLIDATED STATE_12

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement of Cash Flows [Abstract]
Interest costs capitalized	$ 700	$ 600	$ 2,283	$ 1,373
Proceeds from income tax refunds			$ 181	$ 0

CONDENSED CONSOLIDATED STATE_13

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - REIT (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
OPERATING ACTIVITIES:
Net (loss) income	$ 30,567,000	$ 141,292,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	153,848,000	147,543,000
Foreign currency transaction loss (gain)	246,000	(248,000)
Amortization of deferred financing costs and debt discount	6,179,000	11,635,000
Debt modification and extinguishment costs	0	82,000
Loss on disposal of property and equipment	6,309,000	5,037,000
Impairment of long-lived assets	1,095,000	2,679,000
Equity-based compensation	4,646,000	6,131,000
Deferred income tax benefit	(7,338,000)	(4,327,000)
Changes in assets and liabilities:
Other assets	(19,054,000)	(5,310,000)
Accounts payable and accrued liabilities	41,263,000	36,432,000
Net cash provided by operating activities	217,231,000	338,786,000
INVESTING ACTIVITIES:
Development in process payments	(58,301,000)	(42,116,000)
Payment for intangible assets	(501,000)	(6,081,000)
Proceeds from insurance and related recoveries	987,000	914,000
Net cash used in investing activities	(143,927,000)	(177,099,000)
FINANCING ACTIVITIES:
Principal payments on term loan facility	(4,731,000)	(505,683,000)
Proceeds from issuance of senior notes	0	750,000,000
Proceeds from revolving credit facilities	399,765,000	0
Payments on revolving credit facility	(350,000,000)	0
Payments of deferred financing costs	(127,000)	(18,237,000)
Principal payments on finance leases	(102,000)	(86,000)
Debt modification and extinguishment costs	0	82,000
Repurchase of Class B common stock	(31,093,000)	(57,471,000)
Common distributions	(16,178,000)	(45,362,000)
Preferred distributions	(8,000)	(8,000)
Net cash (used in) provided by financing activities	(38,529,000)	38,273,000
NET INCREASE IN CASH AND CASH EQUIVALENTS	34,710,000	200,003,000
CASH, CASH EQUIVALENTS AND RESTRICTED CASH - Beginning of period	361,670,000	303,336,000
CASH, CASH EQUIVALENTS AND RESTRICTED CASH - End of period	396,380,000	503,339,000
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash payments for interest, excluding modification, prepayment and other penalties, net of capitalized interest of $2,283 and $1,373	69,031,000	68,953,000
Cash payments for income taxes, net of refunds of $181 and $0	15,239,000	30,853,000
Operating cash payments for finance leases	187,000	183,000
Operating cash payments for operating leases	2,161,000	2,074,000
NONCASH INVESTING AND FINANCING ACTIVITIES:
Capital expenditures included in due to/from Extended Stay America, Inc. and accounts payable and accrued liabilities	20,328,000	28,124,000
Additions to finance lease right-of-use assets and liabilities	427,000	109,000
Deferred financing costs included in accounts payable and accrued liabilities	0	2,353,000
Debt modification and extinguishment costs included in accounts payable and accrued liabilities	0	1,006,000
Common distributions included in accounts payable and accrued liabilities	201,000	428,000
ESH Hospitality, Inc.
OPERATING ACTIVITIES:
Net (loss) income	34,110,000	57,882,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	151,070,000	144,884,000
Foreign currency transaction loss (gain)	179,000	(194,000)
Amortization of deferred financing costs and debt discount	6,067,000	11,540,000
Debt modification and extinguishment costs	0	82,000
Loss on disposal of property and equipment	6,309,000	5,037,000
Impairment of long-lived assets	675,000	0
Equity-based compensation	381,000	411,000
Deferred income tax benefit	(3,000)	(5,000)
Changes in assets and liabilities:
Deferred rents receivable from Extended Stay America, Inc.	(7,756,000)	(15,432,000)
Due to Extended Stay America, Inc., net	(5,314,000)	2,222,000
Other assets	(3,497,000)	(6,257,000)
Unearned rental revenues/rents receivable from Extended Stay America, Inc., net	48,417,000	116,085,000
Accounts payable and accrued liabilities	38,546,000	31,708,000
Net cash provided by operating activities	269,184,000	347,963,000
INVESTING ACTIVITIES:
Purchases of property and equipment	(83,836,000)	(124,192,000)
Development in process payments	(58,301,000)	(42,116,000)
Payment for intangible assets	(501,000)	(6,081,000)
Proceeds from insurance and related recoveries	987,000	914,000
Net cash used in investing activities	(141,651,000)	(171,475,000)
FINANCING ACTIVITIES:
Principal payments on term loan facility	(4,731,000)	(505,683,000)
Proceeds from issuance of senior notes	0	750,000,000
Proceeds from revolving credit facilities	350,000,000	0
Payments on revolving credit facility	(350,000,000)	0
Payments of deferred financing costs	(17,000)	(17,983,000)
Principal payments on finance leases	(102,000)	(86,000)
Debt modification and extinguishment costs	0	82,000
Repurchase of Class B common stock	(11,406,000)	(20,887,000)
Issuance of Class B common stock related to issuance of Paired Shares	964,000	1,462,000
Common distributions	(68,852,000)	(193,421,000)
Preferred distributions	(8,000)	(8,000)
Net cash (used in) provided by financing activities	(84,152,000)	13,312,000
NET INCREASE IN CASH AND CASH EQUIVALENTS	43,381,000	189,800,000
CASH, CASH EQUIVALENTS AND RESTRICTED CASH - Beginning of period	296,134,000	178,538,000
CASH, CASH EQUIVALENTS AND RESTRICTED CASH - End of period	339,515,000	368,338,000
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash payments for interest, excluding modification, prepayment and other penalties, net of capitalized interest of $2,283 and $1,373	67,991,000	68,389,000
Cash payments for income taxes, net of refunds of $181 and $0	410,000	742,000
Operating cash payments for finance leases	187,000	183,000
Operating cash payments for operating leases	581,000	532,000
NONCASH INVESTING AND FINANCING ACTIVITIES:
Capital expenditures included in due to/from Extended Stay America, Inc. and accounts payable and accrued liabilities	18,937,000	27,072,000
Additions to finance lease right-of-use assets and liabilities	427,000	109,000
Deferred financing costs included in accounts payable and accrued liabilities	0	2,254,000
Debt modification and extinguishment costs included in accounts payable and accrued liabilities	0	1,006,000
Common distributions included in accounts payable and accrued liabilities	355,000	879,000
Net receivable (payable) related to RSUs not yet settled or issued included in due to/from Extended Stay America, Inc.	$ 205,000	$ (32,000)

CONDENSED CONSOLIDATED STATE_14

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - REIT (Parenthetical) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Entity Information [Line Items]
Interest costs capitalized	$ 2,283	$ 1,373
Proceeds from income tax refunds	181	0
ESH Hospitality, Inc.
Entity Information [Line Items]
Interest costs capitalized	2,283	1,373
Proceeds from income tax refunds	$ 181	$ 0

BUSINESS, ORGANIZATION AND BASI

BUSINESS, ORGANIZATION AND BASIS OF CONSOLIDATION	9 Months Ended
BUSINESS, ORGANIZATION AND BASIS OF CONSOLIDATION	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BUSINESS, ORGANIZATION AND BASIS OF CONSOLIDATION	BUSINESS, ORGANIZATION AND BASIS OF CONSOLIDATION Extended Stay America, Inc. (the “Corporation”) was incorporated in the state of Delaware on July 8, 2013. ESH Hospitality, Inc. (“ESH REIT”) was formed as a limited liability company in the state of Delaware on September 16, 2010 and was converted to a corporation on November 5, 2013. The Corporation owns, and is expected to continue to own, all of the issued and outstanding Class A common stock of ESH REIT, which, as of September 30, 2020, represents 59% of the outstanding common stock of ESH REIT. Due to its controlling interest in ESH REIT, the Corporation consolidates the financial position, results of operations, comprehensive income and cash flows of ESH REIT. The term, “the Company,” as used herein refers to the Corporation and its consolidated subsidiaries, including ESH REIT. A “Paired Share” consists of one share of common stock, par value $0.01 per share, of the Corporation, that is attached to and trades as a single unit with one share of Class B common stock, par value $0.01 per share, of ESH REIT. Each outstanding share of Corporation common stock is attached to and trades with one share of ESH REIT Class B common stock. The Company is an integrated owner/operator of Extended Stay America-branded hotels and is also engaged in franchising and managing extended stay hotels for third parties in the U.S. As of September 30, 2020 and December 31, 2019, the Company owned and operated 562 and 557 hotel properties, respectively, in 40 U.S. states, consisting of approximately 62,500 and 61,900 rooms, respectively, and franchised or managed 76 and 73 hotel properties for third parties, respectively, consisting of approximately 7,800 and 7,500 rooms, respectively. As of September 30, 2020, all 638 system-wide hotels were operated under the Extended Stay America brand. Owned hotel properties are owned by subsidiaries of ESH REIT and are operated by subsidiaries of the Corporation (the “Operating Lessees”) pursuant to leases between ESH REIT and the Operating Lessees. The hotels are managed by ESA Management LLC (“ESA Management”), a subsidiary of the Corporation, which also manages 25 hotels on behalf of third parties. The Extended Stay America brand is owned by ESH Hospitality Strategies LLC (“ESH Strategies”), also a subsidiary of the Corporation. ESH Strategies licenses the brand and intellectual property to the Operating Lessees and third parties. As of September 30, 2020 and December 31, 2019, the Corporation had 177.6 million shares and 179.5 million shares of common stock outstanding, respectively. As of September 30, 2020 and December 31, 2019, ESH REIT’s common equity consisted of the following: (i) 250.5 million shares of Class A common stock outstanding (59% and 58%, respectively, of its common equity), all of which were owned by the Corporation, and (ii) 177.6 million shares and 179.5 million shares of Class B common stock outstanding, respectively (41% and 42%, respectively, of its common equity). Paired Share Repurchase Program —In December 2015, the Boards of Directors of the Corporation and ESH REIT authorized a combined Paired Share repurchase program. As a result of several increases in authorized amounts and program extensions, the combined Paired Share repurchase program currently authorizes the Corporation and ESH REIT to purchase up to $550 million in Paired Shares through December 31, 2020. Repurchases may be made at management’s discretion from time to time in the open market, in privately negotiated transactions or by other means (including through Rule 10b5-1 trading plans). As of September 30, 2020, the Corporation and ESH REIT had repurchased and retired 28.6 million Paired Shares for $283.0 million and $166.4 million, including transaction fees, respectively, and $101.1 million remained available under the combined Paired Share repurchase program. Basis of Consolidation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the U.S. (“U.S. GAAP”) and include the financial position, results of operations, comprehensive income, changes in equity and cash flows of the Corporation and its consolidated subsidiaries, including ESH REIT. Third-party equity interests in consolidated subsidiaries are presented as noncontrolling interests. Despite the fact that each share of Corporation common stock is paired on a one-for-one basis with each share of ESH REIT Class B common stock, the Corporation does not own ESH REIT Class B common stock; therefore, ESH REIT Class B common stock represents a third-party equity interest. As such, the rights associated with ESH REIT Class B common stock, along with other third-party

BUSINESS, ORGANIZATION AND BA_2

BUSINESS, ORGANIZATION AND BASIS OF CONSOLIDATION - REIT	9 Months Ended
BUSINESS, ORGANIZATION AND BASIS OF CONSOLIDATION - REIT	Sep. 30, 2020
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
BUSINESS, ORGANIZATION AND BASIS OF CONSOLIDATION	BUSINESS, ORGANIZATION AND BASIS OF CONSOLIDATION Extended Stay America, Inc. (the “Corporation”) was incorporated in the state of Delaware on July 8, 2013. ESH Hospitality, Inc. (“ESH REIT”) was formed as a limited liability company in the state of Delaware on September 16, 2010 and was converted to a corporation on November 5, 2013. The Corporation owns, and is expected to continue to own, all of the issued and outstanding Class A common stock of ESH REIT, which, as of September 30, 2020, represents 59% of the outstanding common stock of ESH REIT. Due to its controlling interest in ESH REIT, the Corporation consolidates the financial position, results of operations, comprehensive income and cash flows of ESH REIT. The term, “the Company,” as used herein refers to the Corporation and its consolidated subsidiaries, including ESH REIT. A “Paired Share” consists of one share of common stock, par value $0.01 per share, of the Corporation, that is attached to and trades as a single unit with one share of Class B common stock, par value $0.01 per share, of ESH REIT. Each outstanding share of Corporation common stock is attached to and trades with one share of ESH REIT Class B common stock. The Company is an integrated owner/operator of Extended Stay America-branded hotels and is also engaged in franchising and managing extended stay hotels for third parties in the U.S. As of September 30, 2020 and December 31, 2019, the Company owned and operated 562 and 557 hotel properties, respectively, in 40 U.S. states, consisting of approximately 62,500 and 61,900 rooms, respectively, and franchised or managed 76 and 73 hotel properties for third parties, respectively, consisting of approximately 7,800 and 7,500 rooms, respectively. As of September 30, 2020, all 638 system-wide hotels were operated under the Extended Stay America brand. Owned hotel properties are owned by subsidiaries of ESH REIT and are operated by subsidiaries of the Corporation (the “Operating Lessees”) pursuant to leases between ESH REIT and the Operating Lessees. The hotels are managed by ESA Management LLC (“ESA Management”), a subsidiary of the Corporation, which also manages 25 hotels on behalf of third parties. The Extended Stay America brand is owned by ESH Hospitality Strategies LLC (“ESH Strategies”), also a subsidiary of the Corporation. ESH Strategies licenses the brand and intellectual property to the Operating Lessees and third parties. As of September 30, 2020 and December 31, 2019, the Corporation had 177.6 million shares and 179.5 million shares of common stock outstanding, respectively. As of September 30, 2020 and December 31, 2019, ESH REIT’s common equity consisted of the following: (i) 250.5 million shares of Class A common stock outstanding (59% and 58%, respectively, of its common equity), all of which were owned by the Corporation, and (ii) 177.6 million shares and 179.5 million shares of Class B common stock outstanding, respectively (41% and 42%, respectively, of its common equity). Paired Share Repurchase Program —In December 2015, the Boards of Directors of the Corporation and ESH REIT authorized a combined Paired Share repurchase program. As a result of several increases in authorized amounts and program extensions, the combined Paired Share repurchase program currently authorizes the Corporation and ESH REIT to purchase up to $550 million in Paired Shares through December 31, 2020. Repurchases may be made at management’s discretion from time to time in the open market, in privately negotiated transactions or by other means (including through Rule 10b5-1 trading plans). As of September 30, 2020, the Corporation and ESH REIT had repurchased and retired 28.6 million Paired Shares for $283.0 million and $166.4 million, including transaction fees, respectively, and $101.1 million remained available under the combined Paired Share repurchase program. Basis of Consolidation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the U.S. (“U.S. GAAP”) and include the financial position, results of operations, comprehensive income, changes in equity and cash flows of the Corporation and its consolidated subsidiaries, including ESH REIT. Third-party equity interests in consolidated subsidiaries are presented as noncontrolling interests. Despite the fact that each share of Corporation common stock is paired on a one-for-one basis with each share of ESH REIT Class B common stock, the Corporation does not own ESH REIT Class B common stock; therefore, ESH REIT Class B common stock represents a third-party equity interest. As such, the rights associated with ESH REIT Class B common stock, along with other third-party
ESH Hospitality, Inc.
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
BUSINESS, ORGANIZATION AND BASIS OF CONSOLIDATION	BUSINESS, ORGANIZATION AND BASIS OF CONSOLIDATION ESH Hospitality, Inc. (“ESH REIT”) was formed as a limited liability company in the state of Delaware on September 16, 2010 and was converted to a corporation on November 5, 2013. Extended Stay America, Inc. (the “Corporation”), the parent of ESH REIT, was incorporated in the state of Delaware on July 8, 2013. The Corporation owns, and is expected to continue to own, all of the issued and outstanding Class A common stock of ESH REIT, which, as of September 30, 2020, represents 59% of the outstanding common stock of ESH REIT. A “Paired Share” consists of one share of common stock, par value $0.01 per share, of the Corporation, that is attached to and trades as a single unit with one share of Class B common stock, par value $0.01 per share, of ESH REIT. Each outstanding share of ESH REIT Class B common stock is attached to and trades with one share of Corporation common stock. As of September 30, 2020 and December 31, 2019, ESH REIT and its subsidiaries owned and leased 562 and 557 hotel properties, respectively, in 40 U.S. states, consisting of approximately 62,500 and 61,900 rooms, respectively. All hotels are leased to wholly-owned subsidiaries of the Corporation (the “Operating Lessees”). Paired Share Repurchase Program — In December 2015, the Boards of Directors of the Corporation and ESH REIT authorized a combined Paired Share repurchase program. As a result of several increases in authorized amounts and program extensions, the combined Paired Share repurchase program currently authorizes the Corporation and ESH REIT to purchase up to $550 million in Paired Shares through December 31, 2020. Repurchases may be made at management’s discretion from time to time in the open market, in privately negotiated transactions or by other means (including through Rule 10b5-1 trading plans). As of September 30, 2020, ESH REIT had repurchased and retired 28.6 million ESH REIT Class B common shares for $166.4 million, including transaction fees, and $101.1 million remained available under the combined Paired Share repurchase program. Basis of Consolidation

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Interim Presentation— Certain information and footnote disclosures normally included in financial statements presented in accordance with U.S. GAAP have been condensed or omitted in the accompanying condensed consolidated financial statements. The Company believes the disclosures made are adequate to prevent the information presented from being misleading. However, the condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements as of and for the year ended December 31, 2019 included in the combined annual report on Form 10-K filed with the U.S. Securities and Exchange Commission (“SEC”) on February 26, 2020. The accompanying condensed consolidated financial statements reflect all adjustments (consisting only of normal and recurring items) necessary to present fairly the Company’s financial position as of September 30, 2020, the results of the Company’s operations, comprehensive income and changes in equity for the three and nine months ended September 30, 2020 and 2019 and cash flows for the nine months ended September 30, 2020 and 2019. Interim results are not necessarily indicative of full year performance because of the impact of seasonal, short-term or other market variations, including the impact of the COVID-19 pandemic, as well as the impact of acquisitions, dispositions, hotel renovations and financing or other capital transactions. Use of Estimates —The preparation of the accompanying condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts of assets and liabilities, disclosures of contingent assets and liabilities at the date of the financial statements, and amounts of revenues and expenses during the reporting period. Management used significant estimates to determine the estimated useful lives of tangible assets, as well as in the assessment of tangible and intangible assets for impairment, estimated liabilities for insurance reserves and income taxes. Actual results could differ from those estimates. Property and Equipment —Property and equipment additions are recorded at cost. Major improvements that extend the life or utility of property or equipment are capitalized and depreciated over a period equal to the shorter of the estimated useful life of the improvement or the remaining estimated useful life of the asset. Ordinary repairs and maintenance are charged to expense as incurred. Depreciation and amortization are recorded on a straight-line basis over estimated useful lives which range from 2 to 49 years. Management assesses long-lived assets for potential impairment quarterly, as well as when events or changes in circumstances indicate the carrying amount of an asset or group of assets may not be recoverable. The identification of events or changes in circumstances that indicate the carrying value of assets may not be recoverable requires judgment. The Company reviews for impairment indicators at the lowest level of identifiable cash flows based on quantitative, qualitative and certain industry-related factors. Quantitative factors include, but are not limited to, hotel property EBITDA, EBITDA margins and EBITDA multiples, and serve to screen assets with historical, current or projected operating cash flow losses or deterioration. Qualitative factors include a change in physical condition, economic environment, regulatory environment or primary use, including the evaluation of the asset for disposition. Recoverability of property and equipment is measured by a comparison of the carrying amount of a hotel property or group of hotel properties to the estimated future undiscounted cash flows expected to be generated by the hotel property or group of hotel properties. Impairment is recognized when estimated future undiscounted cash flows, including expected proceeds from disposition, are less than the carrying value of the hotel property or group of hotel properties. To the extent that a hotel property or group of hotel properties is impaired, the excess carrying amount over estimated fair value is recognized as an impairment charge. Fair value is determined based upon the discounted cash flows of the hotel property or group of hotel properties, bids, quoted market prices or independent appraisals, as considered necessary. The estimation and evaluation of future cash flows, in particular the holding period for real estate assets and asset composition and/or concentration within real estate portfolios, relies on judgments and assumptions regarding holding period, current and future operating performance and current and future market conditions. It is possible that such judgments and/or estimates will change; in particular, the effects of the COVID-19 pandemic could cause economic and market conditions to continue to deteriorate, and if this occurs, or if the Company's expected holding period for real estate assets changes, the Company may recognize impairment charges or losses on sale in future periods reflecting either changes in estimate, circumstance or the estimated market value of assets. During the three and nine months ended September 30, 2020, the Company recognized impairment charges of $0.4 million and $1.1 million, respectively, related to one hotel located in Illinois and an undeveloped land parcel. The hotel-related impairment charge was incurred during the three months ended September 30, 2020, as a result of decline in the hotel's estimated future operating cash flows. Based on market conditions and the Company's plans with respect to its hotel properties as of September 30, 2020, the Company believes that the carrying amounts of its hotel properties are recoverable and no additional impairment charges were recorded during the three and nine months ended September 30, 2020; however, actual results are subject to a high degree of uncertainty due to the volatility of macroeconomic trends. Intangible Assets and Goodwill —Intangible assets include trademarks, corporate customer relationships and licenses related to certain internal-use software. Corporate customer relationships and software licenses are amortized using the straight-line method over their estimated useful lives; the estimated useful life of customer relationships is 20 years, and the estimated useful life of software licenses is the remaining non-cancellable term of each respective contract. Trademarks are not amortized. Goodwill represents the purchase price in excess of the fair value of net assets acquired in conjunction with the acquisition of the Company's predecessor in 2010. Definite-lived intangible assets are reviewed for impairment quarterly and whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Indefinite-lived intangible assets, including goodwill, are reviewed for impairment quarterly, and the Company tests for impairment more frequently if events or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. The Company has two reportable operating segments, owned hotels and franchise and management. There is no goodwill associated with the Company's franchise and management segment. Management analyzes goodwill associated with all owned hotels when analyzing for potential impairment. The Company first assesses qualitative factors to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying amount. As of September 30, 2020, the Company believes that the carrying amount of its intangible assets, including goodwill, are recoverable and there are no changes in circumstances that would more likely than not reduce the fair value of its reporting units below their carrying amount; therefore, no impairment charges were recorded during the three and nine months ended September 30, 2020. However, if the effects of the COVID-19 pandemic cause economic and market conditions to continue to deteriorate, these events could result in impairment charges in the future. Actual results are subject to a high degree of uncertainty due to the volatility of macroeconomic trends. Revenue from Owned and Operated Hotels — Revenue generated from owned and operated hotels consists of room and other hotel revenues recognized when services are provided. When a reservation is made, the Company deems that the parties have approved a contract in accordance with customary business practices and are committed to perform their respective obligations. At such time, each party’s rights regarding the services to be transferred are identified, payment terms are specified, the contract has commercial substance and, in most instances, it is probable the Company will collect substantially all consideration to which it will be entitled in exchange for services. Each room night consumed by a guest with a cancellable reservation represents a contract whereby the Company has a performance obligation to provide the room night at an agreed upon price. For cancellable reservations, the Company recognizes revenue as each performance obligation (i.e., each room night) is met. Such contract is renewed if the guest continues their stay. For room nights consumed by a guest with a non-cancellable reservation, the entire reservation period represents the contract term whereby the Company has a performance obligation to provide the room night or nights at an agreed upon price. For non-cancellable reservations, the Company recognizes revenue over the term of the performance period (i.e., the reservation period) as room nights are consumed. For these reservations, the room rate is typically fixed over the reservation period. The Company uses an output method based on performance completed to date (i.e., room nights consumed) to determine the amount of revenue it recognizes on a daily basis if the length of a non-cancellable reservation exceeds one night since consumption of room nights indicates when services are transferred to the guest. In certain instances, variable consideration may exist with respect to the transaction price, such as discounts, coupons and price concessions made upon guest checkout. In evaluating its performance obligation, the Company bundles the obligation to provide the guest the room itself with other obligations (such as free WiFi, grab and go breakfast, access to on-site laundry facilities and parking), as the other obligations are not distinct and separable because the guest cannot benefit from the additional amenities without the consumed room night. The Company’s obligation to provide the additional items or services is not separately identifiable from the fundamental contractual obligation (i.e., providing the room and its contents). The Company has no performance obligations once a guest’s stay is complete. Certain revenues are generated through third-party intermediaries or distribution channels (i.e., online travel agents). Regardless of the basis on which the Company is compensated (i.e., gross or net), the Company is responsible for fulfilling the promise to provide the hotel room and related services to the guest and retains inventory risk. Since the Company controls the inventory and services provided and because third-party intermediaries are typically not contractually required to guarantee room night consumption, the Company is the principal in these transactions. As such, the Company is required to record revenue at an amount equal to the price charged to the guest (i.e., on a gross basis). Third-party intermediaries that pay the Company directly (i.e., on a net basis) typically charge the guest additional fees, blend the room offering with other offerings at amounts which are not allocable and may adjust the price without the Company’s approval. As such, the Company is unable to calculate the room rate charged to the guest. Since any estimate the Company would make has significant uncertainty that ultimately would not be resolved, despite its role as principal, in these instances the Company records revenue equal to the amount paid by the third-party intermediaries (i.e., the net amount). Revenue from Franchise and Management Fees — Revenue generated from franchise and management fees consists of the following: • Franchise fees, which consist of an initial fee and an ongoing royalty fee based on a percentage of a hotel’s monthly revenue in exchange for the access to and use of the Company’s brand name and other intellectual property. Initial fees are deferred and recognized over the expected contract or customer life. Royalty fees are recognized over time as franchisees derive value from the license to use the intellectual property. • Management fees, which consist of an ongoing base fee calculated as a percentage of a hotel’s monthly revenue in exchange for on-site hotel management services. Management fees are recognized over time as third-party hotel owners derive value from on-site personnel and related services. • Other revenues from franchised and managed properties, which include the reimbursement of costs incurred on behalf of third-party hotel owners on a direct and an indirect basis, as follows: ◦ Direct costs incurred with respect to management and franchise agreements include on-site hotel personnel and incremental reservation and distribution costs for which the Company is reimbursed on a dollar-for-dollar basis. Since the Company employs the hotel personnel and has discretion over reservation and distribution costs, it is the principal with respect to these services and revenue is recognized on a gross basis. ◦ Indirect costs incurred with respect to franchise agreements include costs associated with certain shared system-wide platforms (i.e., system services), such as marketing, technology infrastructure, central reservations, national sales and revenue management systems. The Company is reimbursed for indirect costs through a system service fee, or program fee, based on a percentage of a hotel’s monthly revenue. System service fees are recognized over time as franchisees derive value from the license to use these processes and systems. The Company has discretion over how it spends system service fees and is the principal with respect to these services. Revenue is recognized on a gross basis; expense is recognized as incurred. Over time, the Company manages system services to break-even, but the timing of system service fee revenues will typically not align with expenses incurred to operate the programs. The promise to provide access to the Company’s intellectual property is combined with the promise to provide system services to form a single performance obligation since the promises generally accompany one another. Hotel management services form a single performance obligation. As noted above, each identified performance obligation is considered to be a series of services transferred over time. Revenue is recognized on an output method based on performance completed to date. The Company recognizes revenue in the amount to which it has a right to bill third parties under their respective franchise or management agreements, as it has a right to consideration in an amount that corresponds directly with the third parties’ hotel revenues. Franchise, management and system service fees are characterized as variable consideration and vary from period to period. In the event that fees include variables that extend beyond the current period, the Company uses the most likely amount method to determine the amount of revenue to record based on a reasonable revenue forecast for the applicable hotel. In most instances, the Company does not have constraining estimates, as third-party hotel revenues are typically available and obtained monthly. Recently Issued Accounting Standards Reference Rate Reform —In March 2020, the FASB issued an accounting standards update that provides optional expedients and exceptions for applying U.S. GAAP to contract modifications and hedging relationships that reference LIBOR, subject to meeting certain criteria. The Company adopted this update on March 12, 2020, and the update is effective through December 31, 2022, during which time the Company may elect to apply the optional expedients and exceptions offered under the standard. The Company's variable rate debt and interest rate swap are tied to rates that reference LIBOR (see Notes 7 and 8). As of September 30, 2020, the Company had not applied any of these optional expedients or exceptions. The adoption of this update did not, and is not expected to, have a material effect on the Company's condensed consolidated financial statements. Income Taxes —In December 2019, the FASB issued an accounting standards update which simplifies the accounting for income taxes. The update amends several topics including interim period accounting for enacted changes in tax law and year-to-date loss limitation in interim-period tax accounting. This update will be effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2020, and may be early adopted. The Company does not expect the adoption of this update to have a material effect on its condensed consolidated financial statements. Fair Value Measurement— In August 2018, the FASB issued an accounting standards update which modifies the disclosure requirements for fair value measurements in Topic 820, Fair Value Measurement . The Company adopted this update on January 1, 2020. The adoption of this update did not have a material effect on the Company's condensed consolidated financial statements. Intangibles-Goodwill and Other—Internal-Use Software— In August 2018, the FASB issued an accounting standards update which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software and hosting arrangements that include an internal-use software license. The Company adopted this update on January 1, 2020, using a prospective transition method. The adoption of this update did not have a material effect on the Company's condensed consolidated financial statements. Goodwill— In January 2017, the FASB issued an accounting standards update in which the guidance on testing for goodwill was updated to eliminate Step 2 in the determination on whether goodwill should be considered impaired. Annual and/or interim assessments are still required. The Company adopted this update on January 1, 2020, using a prospective transition method. The adoption of this update did not have a material effect on the Company's condensed consolidated financial statements. Financial Instruments—Credit Losses— In June 2016, the FASB issued an accounting standards update which requires the measurement of an impairment allowance for certain financial assets based on a company’s current estimate of all contractual cash flows it does not expect to collect. The new standard primarily impacts the manner in which the Company estimates its allowance for uncollectible trade receivables. The standard requires the Company to measure its allowance for doubtful accounts based on current conditions, historical experience and reasonable and supportable forecasts for each pool of receivables with similar risk characteristics. The Company adopted this update on January 1, 2020, using a modified retrospective method. The adoption of this update did not have a material effect on the Company's condensed consolidated financial statements and had no effect on or impact to retained earnings.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - REIT	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - REIT	Sep. 30, 2020
Entity Information [Line Items]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Interim Presentation— Certain information and footnote disclosures normally included in financial statements presented in accordance with U.S. GAAP have been condensed or omitted in the accompanying condensed consolidated financial statements. The Company believes the disclosures made are adequate to prevent the information presented from being misleading. However, the condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements as of and for the year ended December 31, 2019 included in the combined annual report on Form 10-K filed with the U.S. Securities and Exchange Commission (“SEC”) on February 26, 2020. The accompanying condensed consolidated financial statements reflect all adjustments (consisting only of normal and recurring items) necessary to present fairly the Company’s financial position as of September 30, 2020, the results of the Company’s operations, comprehensive income and changes in equity for the three and nine months ended September 30, 2020 and 2019 and cash flows for the nine months ended September 30, 2020 and 2019. Interim results are not necessarily indicative of full year performance because of the impact of seasonal, short-term or other market variations, including the impact of the COVID-19 pandemic, as well as the impact of acquisitions, dispositions, hotel renovations and financing or other capital transactions. Use of Estimates —The preparation of the accompanying condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts of assets and liabilities, disclosures of contingent assets and liabilities at the date of the financial statements, and amounts of revenues and expenses during the reporting period. Management used significant estimates to determine the estimated useful lives of tangible assets, as well as in the assessment of tangible and intangible assets for impairment, estimated liabilities for insurance reserves and income taxes. Actual results could differ from those estimates. Property and Equipment —Property and equipment additions are recorded at cost. Major improvements that extend the life or utility of property or equipment are capitalized and depreciated over a period equal to the shorter of the estimated useful life of the improvement or the remaining estimated useful life of the asset. Ordinary repairs and maintenance are charged to expense as incurred. Depreciation and amortization are recorded on a straight-line basis over estimated useful lives which range from 2 to 49 years. Management assesses long-lived assets for potential impairment quarterly, as well as when events or changes in circumstances indicate the carrying amount of an asset or group of assets may not be recoverable. The identification of events or changes in circumstances that indicate the carrying value of assets may not be recoverable requires judgment. The Company reviews for impairment indicators at the lowest level of identifiable cash flows based on quantitative, qualitative and certain industry-related factors. Quantitative factors include, but are not limited to, hotel property EBITDA, EBITDA margins and EBITDA multiples, and serve to screen assets with historical, current or projected operating cash flow losses or deterioration. Qualitative factors include a change in physical condition, economic environment, regulatory environment or primary use, including the evaluation of the asset for disposition. Recoverability of property and equipment is measured by a comparison of the carrying amount of a hotel property or group of hotel properties to the estimated future undiscounted cash flows expected to be generated by the hotel property or group of hotel properties. Impairment is recognized when estimated future undiscounted cash flows, including expected proceeds from disposition, are less than the carrying value of the hotel property or group of hotel properties. To the extent that a hotel property or group of hotel properties is impaired, the excess carrying amount over estimated fair value is recognized as an impairment charge. Fair value is determined based upon the discounted cash flows of the hotel property or group of hotel properties, bids, quoted market prices or independent appraisals, as considered necessary. The estimation and evaluation of future cash flows, in particular the holding period for real estate assets and asset composition and/or concentration within real estate portfolios, relies on judgments and assumptions regarding holding period, current and future operating performance and current and future market conditions. It is possible that such judgments and/or estimates will change; in particular, the effects of the COVID-19 pandemic could cause economic and market conditions to continue to deteriorate, and if this occurs, or if the Company's expected holding period for real estate assets changes, the Company may recognize impairment charges or losses on sale in future periods reflecting either changes in estimate, circumstance or the estimated market value of assets. During the three and nine months ended September 30, 2020, the Company recognized impairment charges of $0.4 million and $1.1 million, respectively, related to one hotel located in Illinois and an undeveloped land parcel. The hotel-related impairment charge was incurred during the three months ended September 30, 2020, as a result of decline in the hotel's estimated future operating cash flows. Based on market conditions and the Company's plans with respect to its hotel properties as of September 30, 2020, the Company believes that the carrying amounts of its hotel properties are recoverable and no additional impairment charges were recorded during the three and nine months ended September 30, 2020; however, actual results are subject to a high degree of uncertainty due to the volatility of macroeconomic trends. Intangible Assets and Goodwill —Intangible assets include trademarks, corporate customer relationships and licenses related to certain internal-use software. Corporate customer relationships and software licenses are amortized using the straight-line method over their estimated useful lives; the estimated useful life of customer relationships is 20 years, and the estimated useful life of software licenses is the remaining non-cancellable term of each respective contract. Trademarks are not amortized. Goodwill represents the purchase price in excess of the fair value of net assets acquired in conjunction with the acquisition of the Company's predecessor in 2010. Definite-lived intangible assets are reviewed for impairment quarterly and whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Indefinite-lived intangible assets, including goodwill, are reviewed for impairment quarterly, and the Company tests for impairment more frequently if events or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. The Company has two reportable operating segments, owned hotels and franchise and management. There is no goodwill associated with the Company's franchise and management segment. Management analyzes goodwill associated with all owned hotels when analyzing for potential impairment. The Company first assesses qualitative factors to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying amount. As of September 30, 2020, the Company believes that the carrying amount of its intangible assets, including goodwill, are recoverable and there are no changes in circumstances that would more likely than not reduce the fair value of its reporting units below their carrying amount; therefore, no impairment charges were recorded during the three and nine months ended September 30, 2020. However, if the effects of the COVID-19 pandemic cause economic and market conditions to continue to deteriorate, these events could result in impairment charges in the future. Actual results are subject to a high degree of uncertainty due to the volatility of macroeconomic trends. Revenue from Owned and Operated Hotels — Revenue generated from owned and operated hotels consists of room and other hotel revenues recognized when services are provided. When a reservation is made, the Company deems that the parties have approved a contract in accordance with customary business practices and are committed to perform their respective obligations. At such time, each party’s rights regarding the services to be transferred are identified, payment terms are specified, the contract has commercial substance and, in most instances, it is probable the Company will collect substantially all consideration to which it will be entitled in exchange for services. Each room night consumed by a guest with a cancellable reservation represents a contract whereby the Company has a performance obligation to provide the room night at an agreed upon price. For cancellable reservations, the Company recognizes revenue as each performance obligation (i.e., each room night) is met. Such contract is renewed if the guest continues their stay. For room nights consumed by a guest with a non-cancellable reservation, the entire reservation period represents the contract term whereby the Company has a performance obligation to provide the room night or nights at an agreed upon price. For non-cancellable reservations, the Company recognizes revenue over the term of the performance period (i.e., the reservation period) as room nights are consumed. For these reservations, the room rate is typically fixed over the reservation period. The Company uses an output method based on performance completed to date (i.e., room nights consumed) to determine the amount of revenue it recognizes on a daily basis if the length of a non-cancellable reservation exceeds one night since consumption of room nights indicates when services are transferred to the guest. In certain instances, variable consideration may exist with respect to the transaction price, such as discounts, coupons and price concessions made upon guest checkout. In evaluating its performance obligation, the Company bundles the obligation to provide the guest the room itself with other obligations (such as free WiFi, grab and go breakfast, access to on-site laundry facilities and parking), as the other obligations are not distinct and separable because the guest cannot benefit from the additional amenities without the consumed room night. The Company’s obligation to provide the additional items or services is not separately identifiable from the fundamental contractual obligation (i.e., providing the room and its contents). The Company has no performance obligations once a guest’s stay is complete. Certain revenues are generated through third-party intermediaries or distribution channels (i.e., online travel agents). Regardless of the basis on which the Company is compensated (i.e., gross or net), the Company is responsible for fulfilling the promise to provide the hotel room and related services to the guest and retains inventory risk. Since the Company controls the inventory and services provided and because third-party intermediaries are typically not contractually required to guarantee room night consumption, the Company is the principal in these transactions. As such, the Company is required to record revenue at an amount equal to the price charged to the guest (i.e., on a gross basis). Third-party intermediaries that pay the Company directly (i.e., on a net basis) typically charge the guest additional fees, blend the room offering with other offerings at amounts which are not allocable and may adjust the price without the Company’s approval. As such, the Company is unable to calculate the room rate charged to the guest. Since any estimate the Company would make has significant uncertainty that ultimately would not be resolved, despite its role as principal, in these instances the Company records revenue equal to the amount paid by the third-party intermediaries (i.e., the net amount). Revenue from Franchise and Management Fees — Revenue generated from franchise and management fees consists of the following: • Franchise fees, which consist of an initial fee and an ongoing royalty fee based on a percentage of a hotel’s monthly revenue in exchange for the access to and use of the Company’s brand name and other intellectual property. Initial fees are deferred and recognized over the expected contract or customer life. Royalty fees are recognized over time as franchisees derive value from the license to use the intellectual property. • Management fees, which consist of an ongoing base fee calculated as a percentage of a hotel’s monthly revenue in exchange for on-site hotel management services. Management fees are recognized over time as third-party hotel owners derive value from on-site personnel and related services. • Other revenues from franchised and managed properties, which include the reimbursement of costs incurred on behalf of third-party hotel owners on a direct and an indirect basis, as follows: ◦ Direct costs incurred with respect to management and franchise agreements include on-site hotel personnel and incremental reservation and distribution costs for which the Company is reimbursed on a dollar-for-dollar basis. Since the Company employs the hotel personnel and has discretion over reservation and distribution costs, it is the principal with respect to these services and revenue is recognized on a gross basis. ◦ Indirect costs incurred with respect to franchise agreements include costs associated with certain shared system-wide platforms (i.e., system services), such as marketing, technology infrastructure, central reservations, national sales and revenue management systems. The Company is reimbursed for indirect costs through a system service fee, or program fee, based on a percentage of a hotel’s monthly revenue. System service fees are recognized over time as franchisees derive value from the license to use these processes and systems. The Company has discretion over how it spends system service fees and is the principal with respect to these services. Revenue is recognized on a gross basis; expense is recognized as incurred. Over time, the Company manages system services to break-even, but the timing of system service fee revenues will typically not align with expenses incurred to operate the programs. The promise to provide access to the Company’s intellectual property is combined with the promise to provide system services to form a single performance obligation since the promises generally accompany one another. Hotel management services form a single performance obligation. As noted above, each identified performance obligation is considered to be a series of services transferred over time. Revenue is recognized on an output method based on performance completed to date. The Company recognizes revenue in the amount to which it has a right to bill third parties under their respective franchise or management agreements, as it has a right to consideration in an amount that corresponds directly with the third parties’ hotel revenues. Franchise, management and system service fees are characterized as variable consideration and vary from period to period. In the event that fees include variables that extend beyond the current period, the Company uses the most likely amount method to determine the amount of revenue to record based on a reasonable revenue forecast for the applicable hotel. In most instances, the Company does not have constraining estimates, as third-party hotel revenues are typically available and obtained monthly. Recently Issued Accounting Standards Reference Rate Reform —In March 2020, the FASB issued an accounting standards update that provides optional expedients and exceptions for applying U.S. GAAP to contract modifications and hedging relationships that reference LIBOR, subject to meeting certain criteria. The Company adopted this update on March 12, 2020, and the update is effective through December 31, 2022, during which time the Company may elect to apply the optional expedients and exceptions offered under the standard. The Company's variable rate debt and interest rate swap are tied to rates that reference LIBOR (see Notes 7 and 8). As of September 30, 2020, the Company had not applied any of these optional expedients or exceptions. The adoption of this update did not, and is not expected to, have a material effect on the Company's condensed consolidated financial statements. Income Taxes —In December 2019, the FASB issued an accounting standards update which simplifies the accounting for income taxes. The update amends several topics including interim period accounting for enacted changes in tax law and year-to-date loss limitation in interim-period tax accounting. This update will be effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2020, and may be early adopted. The Company does not expect the adoption of this update to have a material effect on its condensed consolidated financial statements. Fair Value Measurement— In August 2018, the FASB issued an accounting standards update which modifies the disclosure requirements for fair value measurements in Topic 820, Fair Value Measurement . The Company adopted this update on January 1, 2020. The adoption of this update did not have a material effect on the Company's condensed consolidated financial statements. Intangibles-Goodwill and Other—Internal-Use Software— In August 2018, the FASB issued an accounting standards update which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software and hosting arrangements that include an internal-use software license. The Company adopted this update on January 1, 2020, using a prospective transition method. The adoption of this update did not have a material effect on the Company's condensed consolidated financial statements. Goodwill— In January 2017, the FASB issued an accounting standards update in which the guidance on testing for goodwill was updated to eliminate Step 2 in the determination on whether goodwill should be considered impaired. Annual and/or interim assessments are still required. The Company adopted this update on January 1, 2020, using a prospective transition method. The adoption of this update did not have a material effect on the Company's condensed consolidated financial statements. Financial Instruments—Credit Losses— In June 2016, the FASB issued an accounting standards update which requires the measurement of an impairment allowance for certain financial assets based on a company’s current estimate of all contractual cash flows it does not expect to collect. The new standard primarily impacts the manner in which the Company estimates its allowance for uncollectible trade receivables. The standard requires the Company to measure its allowance for doubtful accounts based on current conditions, historical experience and reasonable and supportable forecasts for each pool of receivables with similar risk characteristics. The Company adopted this update on January 1, 2020, using a modified retrospective method. The adoption of this update did not have a material effect on the Company's condensed consolidated financial statements and had no effect on or impact to retained earnings.
ESH Hospitality, Inc.
Entity Information [Line Items]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Interim Presentation —Certain information and footnote disclosures normally included in financial statements presented in accordance with U.S. GAAP have been condensed or omitted in the accompanying condensed consolidated financial statements. ESH REIT believes the disclosures made are adequate to prevent the information presented from being misleading. However, the condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements as of and for the year ended December 31, 2019, included in the combined annual report on Form 10-K filed with the U.S. Securities and Exchange Commission (“SEC”) on February 26, 2020. The accompanying condensed consolidated financial statements reflect all adjustments (consisting only of normal and recurring items) necessary to present fairly ESH REIT’s financial position as of September 30, 2020, the results of ESH REIT’s operations, comprehensive income and changes in equity for the three and nine months ended September 30, 2020 and 2019 and cash flows for the nine months ended September 30, 2020 and 2019. Interim results are not necessarily indicative of full year performance because of acquisitions, dispositions, financing or other capital transactions and the impact of accounting for variable rental payments under lease arrangements, as well as the impact of the COVID-19 pandemic. Use of Estimates —The preparation of the accompanying condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts of assets and liabilities, disclosures of contingent assets and liabilities at the date of the financial statements, and the amounts of revenues and expenses during the reporting period. Management used significant estimates to determine the estimated useful lives of tangible assets, as well as in the assessment of tangible and intangible assets for impairment. Actual results could differ from those estimates. Property and Equipment —Property and equipment additions are recorded at cost. Major improvements that extend the life or utility of property or equipment are capitalized and depreciated over a period equal to the shorter of the estimated useful life of the improvement or the remaining estimated useful life of the asset. Ordinary repairs and maintenance are charged to expense as incurred. Depreciation and amortization are recorded on a straight-line basis over estimated useful lives which range from 2 to 49 years. Management assesses long-lived assets for potential impairment quarterly, as well as when events or changes in circumstances indicate the carrying amount of an asset or group of assets may not be recoverable. The identification of events or changes in circumstances that indicate the carrying value of assets may not be recoverable requires judgment. ESH REIT reviews for impairment indicators at the lowest level of identifiable cash flows based on quantitative, qualitative and certain industry-related factors. Quantitative factors include, but are not limited to, hotel property EBITDA, EBITDA margins and EBITDA multiples, and serve to screen assets or asset groups with historical, current or projected operating cash flow losses or deterioration. Qualitative factors include a change in physical condition, economic environment, regulatory environment or primary use, including the evaluation of the asset or group of assets for disposition. Recoverability of property and equipment is measured by a comparison of the carrying amount of a hotel property or group of hotel properties (grouped under ESH REIT’s leases) to the estimated future undiscounted cash flows expected to be generated by the hotel property or group of hotel properties. Impairment is recognized when estimated future undiscounted cash flows, including expected proceeds from disposition, are less than the carrying value of the hotel property or group of hotel properties. To the extent that a hotel property or group of hotel properties is impaired, the excess carrying amount over estimated fair value is recognized as an impairment charge. Fair value is determined based upon the discounted cash flows of the hotel property or group of hotel properties, bids, quoted market prices or independent appraisals, as considered necessary. The estimation and evaluation of future cash flows, in particular the holding period for real estate assets and asset composition and/or concentration within real estate portfolios, relies on judgments and assumptions regarding holding period, current and future operating performance and current and future market conditions. It is possible that such judgments and/or estimates will change; in particular, the effects of the COVID-19 pandemic could cause economic and market conditions to continue to deteriorate, and if this occurs, or if ESH REIT's expected holding period for real estate assets changes, ESH REIT may recognize impairment charges or losses on sale in future periods reflecting either changes in estimate, circumstance or the estimated market value of assets. No impairment charges were recognized during the three months ended September 30, 2020. During the nine months ended September 30, 2020, ESH REIT recognized an impairment charge of $0.7 million related to an undeveloped land parcel. Based on market conditions and ESH REIT's plans with respect to its hotel properties as of September 30, 2020, ESH REIT believes that the carrying amounts of its hotel properties are recoverable and no additional impairment charges were recorded during the three and nine months ended September 30, 2020; however, actual results are subject to a high degree of uncertainty due to the volatility of macroeconomic trends. Intangible Assets and Goodwill —Intangible assets include licenses related to certain internal-use software. Licenses are amortized using the straight-line method over their estimated useful life, which is the remaining non-cancellable term of each respective contract. Goodwill represents the purchase price in excess of the fair value of net assets acquired in conjunction with the acquisition of ESH REIT's predecessor in 2010. Definite-lived intangible assets are reviewed for impairment quarterly and whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Goodwill is reviewed for impairment quarterly, and ESH REIT tests for impairment more frequently if events or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. ESH REIT has one operating segment, which is its reporting unit; therefore, management analyzes goodwill associated with all hotels when analyzing for potential impairment. ESH REIT first assesses qualitative factors to determine if it is more likely than not that the fair value of its reporting unit is less than its carrying amount. ESH REIT believes that the carrying amount of its intangible assets, including goodwill, are recoverable and there are no changes in circumstances that would more likely than not reduce the fair value of its reporting unit below its carrying amount; therefore, no impairment charges were recorded during the three and nine months ended September 30, 2020. However, if the effects of the COVID-19 pandemic cause economic and market conditions to continue to deteriorate, these events could result in impairment charges in the future. Actual results are subject to a high degree of uncertainty due to the volatility of macroeconomic trends. Revenue Recognition —ESH REIT’s sole source of revenues is rental revenue derived from operating leases with subsidiaries of the Corporation (i.e., all revenues are generated from agreements with related parties (see Note 10)). Rental revenues are recorded on a straight-line basis as they are earned during the lease terms. Rents receivable from Extended Stay America, Inc. on the accompanying condensed consolidated balance sheets represent monthly rental amounts contractually due. Deferred rents receivable from Extended Stay America, Inc. on the accompanying condensed consolidated balance sheets represent the cumulative difference between straight-line rental revenues recognized and rental revenues contractually due. Lease rental payments received prior to rendering services are included in unearned rental revenues from Extended Stay America, Inc. on the accompanying condensed consolidated balance sheets. Variable rental revenues, specifically percentage rental revenues related to hotel revenues of the Operating Lessees, are recognized when such amounts are fixed and determinable (i.e., only when percentage rental revenue thresholds have been achieved). Recently Issued Accounting Standards Reference Rate Reform —In March 2020, the FASB issued an accounting standards update that provides optional expedients and exceptions for applying U.S. GAAP to contract modifications and hedging relationships that reference LIBOR, subject to meeting certain criteria. ESH REIT adopted this update on March 12, 2020, and the update is effective through December 31, 2022, during which time ESH REIT may elect to apply the optional expedients and exceptions offered under the standard. ESH REIT's variable rate debt and interest rate swap are tied to rates that reference LIBOR (see Notes 7 and 8). As of September 30, 2020, ESH REIT had not applied any of these optional expedients or exceptions. The adoption of this update did not, and is not expected to, have a material effect on ESH REIT's condensed consolidated financial statements. Income Taxes —In December 2019, the FASB issued an accounting standards update which simplifies the accounting for income taxes. The update amends several topics including interim period accounting for enacted changes in tax law and year-to-date loss limitation in interim-period tax accounting. This update will be effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2020, and may be early adopted. ESH REIT does not expect the adoption of this update to have a material effect on its condensed consolidated financial statements. Fair Value Measurement— In August 2018, the FASB issued an accounting standards update which modifies the disclosure requirements for fair value measurements in Topic 820, Fair Value Measurement . ESH REIT adopted this update on January 1, 2020. The adoption of this update did not have a material effect on ESH REIT's condensed consolidated financial statements. Intangibles-Goodwill and Other—Internal-Use Software— In August 2018, the FASB issued an accounting standards update which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software and hosting arrangements that include an internal-use software license. ESH REIT adopted this update on January 1, 2020, using a prospective transition method. The adoption of this update did not have a material effect on ESH REIT's condensed consolidated financial statements.

NET INCOME PER SHARE

NET INCOME PER SHARE	9 Months Ended
NET INCOME PER SHARE	Sep. 30, 2020
Earnings Per Share [Abstract]
NET INCOME PER SHARE	NET INCOME PER SHAREBasic net income per share is computed by dividing net income available to common shareholders by the weighted-average number of shares of the Corporation’s unrestricted common stock outstanding. Diluted net income per share is computed by dividing net income available to common shareholders, as adjusted for potentially dilutive securities, by the weighted-average number of shares of unrestricted common stock outstanding plus potentially dilutive securities. Dilutive securities include certain equity-based awards (see Note 13) and are included in the calculation provided that the inclusion of such securities is not anti-dilutive. The calculations of basic and diluted net income per share, including a reconciliation of the numerators and denominators, are as follows (in thousands, except per share data): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Numerator: Net income available to Extended Stay America, Inc. common $ 24,220 $ 41,071 $ 16,411 $ 116,502 Income attributable to noncontrolling interests assuming conversion (14) (6) (16) (19) Net income available to Extended Stay America, Inc. common $ 24,206 $ 41,065 $ 16,395 $ 116,483 Denominator: Weighted-average number of Extended Stay America, Inc. common shares outstanding - basic 177,629 186,844 177,723 188,063 Dilutive securities 569 171 348 254 Weighted-average number of Extended Stay America, Inc. common shares outstanding - diluted 178,198 187,015 178,071 188,317 Net income per Extended Stay America, Inc. common share - basic $ 0.14 $ 0.22 $ 0.09 $ 0.62 Net income per Extended Stay America, Inc. common share - diluted $ 0.14 $ 0.22 $ 0.09 $ 0.62

NET INCOME PER SHARE - REIT

NET INCOME PER SHARE - REIT	9 Months Ended
NET INCOME PER SHARE - REIT	Sep. 30, 2020
Entity Information [Line Items]
NET INCOME PER SHARE	NET INCOME PER SHAREBasic net income per share is computed by dividing net income available to common shareholders by the weighted-average number of shares of the Corporation’s unrestricted common stock outstanding. Diluted net income per share is computed by dividing net income available to common shareholders, as adjusted for potentially dilutive securities, by the weighted-average number of shares of unrestricted common stock outstanding plus potentially dilutive securities. Dilutive securities include certain equity-based awards (see Note 13) and are included in the calculation provided that the inclusion of such securities is not anti-dilutive. The calculations of basic and diluted net income per share, including a reconciliation of the numerators and denominators, are as follows (in thousands, except per share data): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Numerator: Net income available to Extended Stay America, Inc. common $ 24,220 $ 41,071 $ 16,411 $ 116,502 Income attributable to noncontrolling interests assuming conversion (14) (6) (16) (19) Net income available to Extended Stay America, Inc. common $ 24,206 $ 41,065 $ 16,395 $ 116,483 Denominator: Weighted-average number of Extended Stay America, Inc. common shares outstanding - basic 177,629 186,844 177,723 188,063 Dilutive securities 569 171 348 254 Weighted-average number of Extended Stay America, Inc. common shares outstanding - diluted 178,198 187,015 178,071 188,317 Net income per Extended Stay America, Inc. common share - basic $ 0.14 $ 0.22 $ 0.09 $ 0.62 Net income per Extended Stay America, Inc. common share - diluted $ 0.14 $ 0.22 $ 0.09 $ 0.62
ESH Hospitality, Inc.
Entity Information [Line Items]
NET INCOME PER SHARE	NET INCOME PER SHAREBasic net income per share is computed by dividing net income available to Class A and Class B common shareholders by the weighted-average number of shares of unrestricted Class A and Class B common stock outstanding, respectively. Diluted net income per share is computed by dividing net income available to Class A and Class B common shareholders, as adjusted for potentially dilutive securities, by the weighted-average number of shares of unrestricted Class A and Class B common stock outstanding, respectively, plus potentially dilutive securities. Dilutive securities include certain equity-based awards and are included in the calculation provided that the inclusion of such securities is not anti-dilutive. The calculations of basic and diluted net income per share, including a reconciliation of the numerators and denominators, are as follows (in thousands, except per share data): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Numerator: Net income $ 17,527 $ 28,467 $ 34,110 $ 57,882 Less preferred dividends (4) (4) (12) (12) Net income available to ESH Hospitality, Inc. common shareholders $ 17,523 $ 28,463 $ 34,098 $ 57,870 Class A: Net income available to ESH Hospitality, Inc. Class A common $ 10,253 $ 16,303 $ 19,946 $ 33,054 Amounts attributable to ESH Hospitality, Inc. Class B (14) (6) (16) (19) Net income available to ESH Hospitality, Inc. Class A common $ 10,239 $ 16,297 $ 19,930 $ 33,035 Class B: Net income available to ESH Hospitality, Inc. Class B common $ 7,270 $ 12,160 $ 14,152 $ 24,816 Amounts attributable to ESH Hospitality, Inc. Class B 14 6 16 19 Net income available to ESH Hospitality, Inc. Class B common $ 7,284 $ 12,166 $ 14,168 $ 24,835 Denominator: Class A: Weighted-average number of ESH Hospitality, Inc. Class A common 250,494 250,494 250,494 250,494 Class B: Weighted-average number of ESH Hospitality, Inc. Class B common 177,629 186,844 177,723 188,063 Dilutive securities 569 171 348 254 Weighted-average number of ESH Hospitality, Inc. Class B common 178,198 187,015 178,071 188,317 Net income per ESH Hospitality, Inc. common share - Class A - basic $ 0.04 $ 0.07 $ 0.08 $ 0.13 Net income per ESH Hospitality, Inc. common share - Class A - diluted $ 0.04 $ 0.07 $ 0.08 $ 0.13 Net income per ESH Hospitality, Inc. common share - Class B - basic $ 0.04 $ 0.07 $ 0.08 $ 0.13 Net income per ESH Hospitality, Inc. common share - Class B - diluted $ 0.04 $ 0.07 $ 0.08 $ 0.13

HOTEL ACQUISITIONS

HOTEL ACQUISITIONS	9 Months Ended
HOTEL ACQUISITIONS	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
HOTEL ACQUISITIONS	HOTEL ACQUISITIONSNo hotels were acquired during the three or nine months ended September 30, 2020. On November 12, 2019, the Company acquired a 121-room operating hotel from Crestwood Suites of Lakeland, LLC for $10.0 million. Other than ordinary components of prorated net working capital, no liabilities were assumed in the purchase. The majority of the purchase price was allocated to building and improvements, with estimated useful lives ranging from 5 to 44 years.

HOTEL ACQUISITIONS - REIT

HOTEL ACQUISITIONS - REIT	9 Months Ended
HOTEL ACQUISITIONS - REIT	Sep. 30, 2020
Entity Information [Line Items]
HOTEL ACQUISITIONS	HOTEL ACQUISITIONSNo hotels were acquired during the three or nine months ended September 30, 2020. On November 12, 2019, the Company acquired a 121-room operating hotel from Crestwood Suites of Lakeland, LLC for $10.0 million. Other than ordinary components of prorated net working capital, no liabilities were assumed in the purchase. The majority of the purchase price was allocated to building and improvements, with estimated useful lives ranging from 5 to 44 years.
ESH Hospitality, Inc.
Entity Information [Line Items]
HOTEL ACQUISITIONS	HOTEL ACQUISITIONSNo hotels were acquired during the three and nine months ended September 30, 2020. On November 12, 2019, ESH REIT acquired a 121-room operating hotel from Crestwood Suites of Lakeland, LLC for $10.0 million. Other than ordinary components of prorated net working capital, no liabilities were assumed in the purchase. The majority of the purchase price was allocated to building and improvements, with estimated useful lives ranging from 5 to 44 years.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
PROPERTY AND EQUIPMENT	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Net investment in property and equipment as of September 30, 2020 and December 31, 2019, consists of the following (in thousands): September 30, December 31, 2019 Hotel properties: Land and site improvements (1) $ 1,246,129 $ 1,228,231 Building and improvements 2,858,291 2,792,579 Furniture, fixtures and equipment (2) 778,582 745,145 Total hotel properties 4,883,002 4,765,955 Development in process (3) 63,082 70,864 Corporate furniture, fixtures, equipment, software and other 31,364 30,680 Total cost 4,977,448 4,867,499 Less accumulated depreciation: Hotel properties (1,480,698) (1,353,772) Corporate furniture, fixtures, equipment, software and other (22,934) (20,178) Total accumulated depreciation (1,503,632) (1,373,950) Property and equipment — net $ 3,473,816 $ 3,493,549 _________________________________ (1) Includes finance lease asset of $4.0 million and $3.2 million as of September 30, 2020 and December 31, 2019, respectively. (2) Includes finance lease asset of $0.4 million and $0 as of September 30, 2020 and December 31, 2019, respectively. (3) Includes finance lease asset of $0 and $0.8 million as of September 30, 2020 and December 31, 2019, respectively. As of September 30, 2020 and December 31, 2019, development in process consisted of 10 and 15 land parcels, respectively, that were in various phases of construction and/or development. As of September 30, 2020, the Company expects to delay commencement of construction at three of these locations as a result of current market uncertainty. During the three and nine months ended September 30, 2020, and the year ended December 31, 2019, the following owned, newly constructed hotels were opened under the Extended Stay America brand: Opening Date Location Number of Hotels Number of December 2019 Florida 1 124 December 2019 Arizona 1 136 March 2020 Florida 1 120 April 2020 South Carolina 1 120 June 2020 Georgia 1 124 June 2020 Texas 1 124 August 2020 Florida 1 124 During the three and nine months ended September 30, 2020, these new hotels contributed total room and other hotel revenues, total operating expenses and (loss) income before income tax expense as follows (in thousands): Three Months Ended Nine Months Ended September 30, 2020 September 30, 2020 Total room and other hotel revenues $ 2,763 $ 5,998 Total operating expenses 2,918 5,903 (Loss) income before income tax expense (155) 95 During the three and nine months ended September 30, 2020, the Company recognized impairment charges of $0.4 million and $1.1 million, respectively, related to one hotel located in Illinois and an undeveloped land parcel. The hotel-related impairment charge was incurred during the three months ended September 30, 2020, as a result of a decline in the hotel's estimated future operating cash flows. During the three and nine months ended September 30, 2019, the Company recognized an impairment charge of $2.7 million for one hotel located in New York. The impairment charge was incurred as a result of a decline in the hotel's estimated future operating cash flows. The Company used Level 3 unobservable inputs and, in certain instances Level 2 observable inputs, to determine the impairment on its property and equipment. Quantitative information with respect to observable inputs consists of non-binding bids or, in certain instances, binding agreements to sell an asset or portfolio of assets to one or more third parties. Quantitative information with respect to unobservable inputs consists of internally developed cash flow models that include the following assumptions, among others: projections of revenues, expenses and hotel-related cash flows based on assumed long-term growth rates, demand trends, expected future capital expenditures and estimated discount rates that range from 6% to 10% and terminal capitalization rates that range from 7% to 11%. These assumptions are based on the Company’s historical data and experience, the Company’s budgets, industry projections and overall micro and macro-economic projections.

PROPERTY AND EQUIPMENT - REIT

PROPERTY AND EQUIPMENT - REIT	9 Months Ended
PROPERTY AND EQUIPMENT - REIT	Sep. 30, 2020
Property, Plant and Equipment [Line Items]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Net investment in property and equipment as of September 30, 2020 and December 31, 2019, consists of the following (in thousands): September 30, December 31, 2019 Hotel properties: Land and site improvements (1) $ 1,246,129 $ 1,228,231 Building and improvements 2,858,291 2,792,579 Furniture, fixtures and equipment (2) 778,582 745,145 Total hotel properties 4,883,002 4,765,955 Development in process (3) 63,082 70,864 Corporate furniture, fixtures, equipment, software and other 31,364 30,680 Total cost 4,977,448 4,867,499 Less accumulated depreciation: Hotel properties (1,480,698) (1,353,772) Corporate furniture, fixtures, equipment, software and other (22,934) (20,178) Total accumulated depreciation (1,503,632) (1,373,950) Property and equipment — net $ 3,473,816 $ 3,493,549 _________________________________ (1) Includes finance lease asset of $4.0 million and $3.2 million as of September 30, 2020 and December 31, 2019, respectively. (2) Includes finance lease asset of $0.4 million and $0 as of September 30, 2020 and December 31, 2019, respectively. (3) Includes finance lease asset of $0 and $0.8 million as of September 30, 2020 and December 31, 2019, respectively. As of September 30, 2020 and December 31, 2019, development in process consisted of 10 and 15 land parcels, respectively, that were in various phases of construction and/or development. As of September 30, 2020, the Company expects to delay commencement of construction at three of these locations as a result of current market uncertainty. During the three and nine months ended September 30, 2020, and the year ended December 31, 2019, the following owned, newly constructed hotels were opened under the Extended Stay America brand: Opening Date Location Number of Hotels Number of December 2019 Florida 1 124 December 2019 Arizona 1 136 March 2020 Florida 1 120 April 2020 South Carolina 1 120 June 2020 Georgia 1 124 June 2020 Texas 1 124 August 2020 Florida 1 124 During the three and nine months ended September 30, 2020, these new hotels contributed total room and other hotel revenues, total operating expenses and (loss) income before income tax expense as follows (in thousands): Three Months Ended Nine Months Ended September 30, 2020 September 30, 2020 Total room and other hotel revenues $ 2,763 $ 5,998 Total operating expenses 2,918 5,903 (Loss) income before income tax expense (155) 95 During the three and nine months ended September 30, 2020, the Company recognized impairment charges of $0.4 million and $1.1 million, respectively, related to one hotel located in Illinois and an undeveloped land parcel. The hotel-related impairment charge was incurred during the three months ended September 30, 2020, as a result of a decline in the hotel's estimated future operating cash flows. During the three and nine months ended September 30, 2019, the Company recognized an impairment charge of $2.7 million for one hotel located in New York. The impairment charge was incurred as a result of a decline in the hotel's estimated future operating cash flows. The Company used Level 3 unobservable inputs and, in certain instances Level 2 observable inputs, to determine the impairment on its property and equipment. Quantitative information with respect to observable inputs consists of non-binding bids or, in certain instances, binding agreements to sell an asset or portfolio of assets to one or more third parties. Quantitative information with respect to unobservable inputs consists of internally developed cash flow models that include the following assumptions, among others: projections of revenues, expenses and hotel-related cash flows based on assumed long-term growth rates, demand trends, expected future capital expenditures and estimated discount rates that range from 6% to 10% and terminal capitalization rates that range from 7% to 11%. These assumptions are based on the Company’s historical data and experience, the Company’s budgets, industry projections and overall micro and macro-economic projections.
ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Net investment in property and equipment as of September 30, 2020 and December 31, 2019, consists of the following (in thousands): September 30, December 31, Hotel properties: Land and site improvements (1) $ 1,248,495 $ 1,230,598 Building and improvements 2,891,120 2,824,061 Furniture, fixtures and equipment (2) 785,750 751,417 Total hotel properties 4,925,365 4,806,076 Development in process (3) 63,082 70,864 Other 1,000 1,675 Total cost 4,989,447 4,878,615 Less accumulated depreciation: (1,502,499) (1,372,595) Property and equipment — net $ 3,486,948 $ 3,506,020 _________________________________ (1) Includes finance lease asset of $4.0 million and $3.2 million as of September 30, 2020 and December 31, 2019, respectively. (2) Includes finance lease asset of $0.4 million and $0 as of September 30, 2020 and December 31, 2019, respectively. (3) Includes finance lease asset of $0 and $0.8 million as of September 30, 2020 and December 31, 2019, respectively. As of September 30, 2020 and December 31, 2019, development in process consisted of 10 and 15 land parcels, respectively, that were in various phases of construction and/or development. As of September 30, 2020, ESH REIT expects to delay commencement of construction of three of these locations as a result of current market uncertainty. During the three and nine months ended September 30, 2020, and the year ended December 31, 2019, the following owned, newly constructed hotels were completed and leased to the Corporation: Opening Date Location Number of Number of Rooms December 2019 Florida 1 124 December 2019 Arizona 1 136 March 2020 Florida 1 120 April 2020 South Carolina 1 120 June 2020 Georgia 1 124 June 2020 Texas 1 124 August 2020 Florida 1 124 During the three and nine months ended September 30, 2020, these hotels contributed rental revenues, total operating expenses and income before income tax expense as follows (in thousands): Three Months Ended Nine Months Ended September 30, 2020 September 30, 2020 Rental revenues $ 1,939 $ 3,703 Total operating expenses 1,492 3,149 Income before income tax expense 447 554 No impairment charges were recognized during the three months ended September 30, 2020. During the nine months ended September 30, 2020, ESH REIT recognized an impairment charge of $0.7 million related to an undeveloped land parcel. ESH REIT used Level 2 observable inputs, including a non-binding bid to sell the undeveloped land parcel, and Level 3 unobservable inputs, including estimated transaction costs, to determine the impairment charge incurred during the nine months

Intangible Assets and Goodwill

Intangible Assets and Goodwill	9 Months Ended
Intangible Assets and Goodwill	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL The Company’s intangible assets and goodwill as of September 30, 2020 and December 31, 2019, consist of the following (in thousands): September 30, 2020 Gross Accumulated Net Definite-lived intangible assets—customer relationships $ 26,800 $ (13,375) $ 13,425 Definite-lived intangible assets—software licenses 10,521 (1,697) 8,824 Indefinite-lived intangible assets—trademarks 10,163 — 10,163 Total intangible assets 47,484 (15,072) 32,412 Goodwill 45,192 — 45,192 Total intangible assets and goodwill $ 92,676 $ (15,072) $ 77,604 December 31, 2019 Gross Accumulated Net Definite-lived intangible assets—customer relationships $ 26,800 $ (12,370) $ 14,430 Definite-lived intangible assets—software licenses 10,353 (763) 9,590 Indefinite-lived intangible assets—trademarks 10,163 — 10,163 Total intangible assets 47,316 (13,133) 34,183 Goodwill 45,192 — 45,192 Total intangible assets and goodwill $ 92,508 $ (13,133) $ 79,375 The remaining weighted-average amortization period for amortizing intangible assets is approximately nine years as of September 30, 2020. Estimated future amortization expense for amortizing intangible assets is as follows (in thousands): Years Ending December 31, Remainder of 2020 $ 646 2021 2,586 2022 2,586 2023 2,586 2024 2,586 2025 2,586 Thereafter 8,673 Total $ 22,249

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL - REIT	9 Months Ended
INTANGIBLE ASSETS AND GOODWILL - REIT	Sep. 30, 2020
Entity Information [Line Items]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL The Company’s intangible assets and goodwill as of September 30, 2020 and December 31, 2019, consist of the following (in thousands): September 30, 2020 Gross Accumulated Net Definite-lived intangible assets—customer relationships $ 26,800 $ (13,375) $ 13,425 Definite-lived intangible assets—software licenses 10,521 (1,697) 8,824 Indefinite-lived intangible assets—trademarks 10,163 — 10,163 Total intangible assets 47,484 (15,072) 32,412 Goodwill 45,192 — 45,192 Total intangible assets and goodwill $ 92,676 $ (15,072) $ 77,604 December 31, 2019 Gross Accumulated Net Definite-lived intangible assets—customer relationships $ 26,800 $ (12,370) $ 14,430 Definite-lived intangible assets—software licenses 10,353 (763) 9,590 Indefinite-lived intangible assets—trademarks 10,163 — 10,163 Total intangible assets 47,316 (13,133) 34,183 Goodwill 45,192 — 45,192 Total intangible assets and goodwill $ 92,508 $ (13,133) $ 79,375 The remaining weighted-average amortization period for amortizing intangible assets is approximately nine years as of September 30, 2020. Estimated future amortization expense for amortizing intangible assets is as follows (in thousands): Years Ending December 31, Remainder of 2020 $ 646 2021 2,586 2022 2,586 2023 2,586 2024 2,586 2025 2,586 Thereafter 8,673 Total $ 22,249
ESH Hospitality, Inc.
Entity Information [Line Items]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL ESH REIT's intangible assets and goodwill as of September 30, 2020 and December 31, 2019, consist of the following (dollars in thousands): September 30, 2020 Gross Accumulated Net Definite-lived intangible assets—software licenses $ 10,522 $ (1,697) $ 8,825 Goodwill 44,012 — 44,012 Total intangible assets and goodwill $ 54,534 $ (1,697) $ 52,837 December 31, 2019 Gross Accumulated Net Definite-lived intangible assets—software licenses $ 10,353 $ (763) $ 9,590 Goodwill 44,012 — 44,012 Total intangible assets and goodwill $ 54,365 $ (763) $ 53,602 The remaining weighted-average amortization period for amortizing intangible assets is approximately 7 years as of September 30, 2020. Estimated future amortization expense for amortizing intangible assets is as follows (in thousands): Years Ending December 31, Remainder of 2020 $ 311 2021 1,246 2022 1,246 2023 1,246 2024 1,246 2025 1,246 Thereafter 2,284 Total $ 8,825

DEBT

DEBT	9 Months Ended
DEBT	Sep. 30, 2020
Debt Disclosure [Abstract]
DEBT	DEBT Summary - The Company’s outstanding debt, net of unamortized debt discounts and unamortized deferred financing costs, as of September 30, 2020 and December 31, 2019, consists of the following (dollars in thousands): Stated Carrying Amount Unamortized Deferred Financing Costs Loan September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 Stated Interest Rate Maturity Date Term loan facility ESH REIT Term Facility $ 630,909 $ 622,855 (1) $ 627,368 (1) $ 8,020 $ 9,030 LIBOR (2) + 2.00% 9/18/2026 (3) Senior notes 2025 Notes 1,300,000 1,293,973 (4) 1,292,986 (4) 12,938 15,055 5.25% 5/1/2025 2027 Notes 750,000 750,000 750,000 12,319 13,633 4.63% 10/1/2027 Revolving credit facilities ESH REIT Revolving Credit Facility 350,000 — — 2,200 (5) 2,606 (5) LIBOR (2) + 2.00% 9/18/2024 Corporation Revolving Credit Facility 50,000 49,765 — 555 (5) 556 (5) LIBOR (2) + 2.25% 9/18/2024 Total $ 2,716,593 $ 2,670,354 $ 36,032 $ 40,880 _________________________________ (1) The ESH REIT Term Facility (defined below) is presented net of an unamortized debt discount of $1.7 million and $2.0 million as of September 30, 2020 and December 31, 2019, respectively. (2) As of September 30, 2020 and December 31, 2019, one-month LIBOR was 0.15% and 1.76%, respectively. As of September 30, 2020 and December 31, 2019, $100.0 million and $200.0 million, respectively, of the ESH REIT Term Facility was subject to an interest rate swap at a fixed rate of 1.175%. (3) Amortizes in equal quarterly installments of $1.6 million. In addition to scheduled amortization, subject to certain exceptions, annual mandatory prepayments of up to 50% of Excess Cash Flow, as defined, may be required commencing with the year ending December 31, 2020. Annual mandatory prepayments for a given fiscal year are due during the first quarter of the following fiscal year. (4) The 2025 Notes (defined below) are presented net of an unamortized discount of $6.0 million and $7.0 million as of September 30, 2020 and December 31, 2019, respectively. (5) Unamortized deferred financing costs related to revolving credit facilities are included in other assets in the accompanying consolidated balance sheets. ESH REIT Credit Facilities ESH REIT’s credit agreement, as may be amended and supplemented from time to time, provides for senior secured credit facilities (collectively, the “ESH REIT Credit Facilities”) which consist of a $630.9 million senior secured term loan facility (the “ESH REIT Term Facility”) and a $350.0 million senior secured revolving credit facility (the “ESH REIT Revolving Credit Facility”). Subject to the satisfaction of certain criteria, borrowings under the ESH REIT Credit Facilities may be increased by an amount of up to $600.0 million, plus additional amounts, so long as, after giving effect to the incurrence of such incremental facility and the application of proceeds thereof, ESH REIT’s pro-forma senior loan-to-value ratio is less than or equal to 45%. ESH REIT Term Facility — The ESH REIT Term Facility bears interest at a rate equal to (i) LIBOR plus 1.75% for any period during which ESH REIT maintains a public corporate family rating better than or equal to BB (with a stable or better outlook) from S&P and Ba3 (with a stable or better outlook) from Moody’s (a “Level 1 Period”) or LIBOR plus 2.00% for any period other than a Level 1 Period; or (ii) a base rate (determined by reference to the highest of (A) the prime lending rate, (B) the overnight federal funds rate plus 0.50% or (C) the one-month adjusted LIBOR rate plus 1.00%), plus 0.75% during a Level 1 Period or 1.00% for any period other than a Level 1 Period. ESH REIT has the option to prepay outstanding loans under the ESH REIT Term Facility without penalty. ESH REIT Revolving Credit Facility — Borrowings under the ESH REIT Revolving Credit Facility bear interest at a rate equal to (i) LIBOR plus a spread that ranges from 1.50% to 2.00% based on ESH REIT’s Consolidated Total Net Leverage Ratio, as defined, or (ii) a base rate (determined by reference to the highest of (A) the prime lending rate, (B) the overnight federal funds rate plus 0.50%, or (C) the one-month adjusted LIBOR rate plus 1.00%) plus a spread that ranges from 0.50% to 1.00% based on ESH REIT’s Consolidated Total Net Leverage Ratio, as defined. ESH REIT incurs a fee of 0.30% or 0.175% on the unutilized revolver balance based on the amount outstanding under the facility. ESH REIT is also required to pay customary letter of credit fees and agency fees. The ESH REIT Revolving Credit Facility provides for the issuance of up to $50.0 million of letters of credit. As of September 30, 2020, ESH REIT had no letters of credit outstanding and available borrowing capacity of $350.0 million under the facility. In March 2020, ESH REIT borrowed the full available capacity of $350.0 million under the ESH REIT Revolving Credit Facility as a precautionary measure in order to increase its cash position and preserve financial flexibility in light of uncertainty in business markets resulting from the COVID-19 pandemic. In August 2020, ESH REIT repaid the full outstanding balance under the ESH REIT Revolving Credit Facility. As of September 30, 2020, the outstanding balance under the facility was $0. ESH REIT 2025 Notes In May 2015 and March 2016, ESH REIT issued $500.0 million and $800.0 million, respectively, of its 5.25% senior notes due in May 2025 (the “2025 Notes”) under an indenture with Deutsche Bank Trust Company Americas, as trustee, in private placements pursuant to Rule 144A of the Securities Act of 1933, as amended. ESH REIT may redeem the 2025 Notes at any time on or after May 1, 2020, in whole or in part, at a redemption price equal to 102.625% of the principal amount, declining annually to 100% of the principal amount from May 1, 2023 and thereafter, plus accrued and unpaid interest. Prior to May 1, 2020, ESH REIT may redeem the 2025 Notes, in whole or in part, at a redemption price equal to 100% of the principal amount, plus a “make-whole” premium, as defined, plus accrued and unpaid interest. Upon a Change of Control, as defined, holders of the 2025 Notes have the right to require ESH REIT to redeem the 2025 Notes at 101% of the principal amount, plus accrued and unpaid interest. ESH REIT 2027 Notes In September 2019, ESH REIT issued $750.0 million of its 4.625% senior notes due in 2027 (the “2027 Notes”) under an indenture with Deutsche Bank Trust Company Americas, as trustee, at a price equal to 100% of par value in a private placement pursuant to Rule 144A of the Securities Act of 1933, as amended. ESH REIT may redeem the 2027 Notes at any time on or after October 1, 2022, in whole or in part, at a redemption price equal to 102.313% of the principal amount, declining annually to 100% of the principal amount from October 1, 2024 and thereafter, plus accrued and unpaid interest. Prior to October 1, 2022, ESH REIT may redeem the 2027 Notes, in whole or in part, at a redemption price equal to 100% of the principal amount, plus a “make-whole” premium, as defined, plus accrued and unpaid interest. Prior to October 1, 2022, subject to certain conditions, ESH REIT may redeem up to 35% of the aggregate principal amount of the 2027 Notes at a redemption price equal to 101% of the aggregate principal amount, plus accrued and unpaid interest, with the net cash proceeds from certain equity offerings, provided 65% of the original amount of the principal remains outstanding after the occurrence of each such redemption. Upon a Change of Control, as defined, holders of the 2027 Notes have the right to require ESH REIT to redeem the 2027 Notes at 101% of the principal amount, plus accrued and unpaid interest. Corporation Revolving Credit Facility The Corporation’s revolving credit facility, as may be amended and supplemented from time to time (the “Corporation Revolving Credit Facility”), provides for the issuance of up to $50.0 million of letters of credit as well as borrowing on same day notice, referred to as swingline loans, in an amount of up to $20.0 million. Borrowings under the Corporation Revolving Credit Facility bear interest at a rate equal to (i) LIBOR plus 2.25% or (ii) a base rate (determined by reference to the highest of (A) the prime lending rate, (B) the overnight federal funds rate plus 0.50% or (C) the one-month adjusted LIBOR plus 1.00%) plus 1.25%. In addition to paying interest on outstanding principal, the Corporation incurs a fee of 0.30% or 0.175% on the unutilized revolver balance based on the amount outstanding under the facility. In March 2020, the Company borrowed $49.8 million under the Corporation Revolving Credit Facility as a precautionary measure in order to increase its cash position and preserve financial flexibility in light of uncertainty in business markets resulting from the COVID-19 pandemic. The proceeds may in the future be used for working capital, general corporate or other purposes permitted under the agreement. As of September 30, 2020, the Corporation had one letter of credit outstanding of $0.2 million and no available borrowing capacity under the facility. Obligations under the Corporation Revolving Credit Facility are guaranteed by certain existing and future material domestic subsidiaries of the Corporation, excluding ESH REIT and its subsidiaries and subject to customary exceptions. The facility is secured, subject to certain exceptions, by a first priority security interest in substantially all of the assets of the Corporation and the guarantors. If obligations are outstanding under the facility during any fiscal quarter, the Corporation Revolving Credit Facility requires that the Consolidated Leverage Ratio, as defined, calculated as of the end of such fiscal quarter for any consecutive four quarter period, be less than or equal to 8.75 to 1.00 (the "Leverage Covenant," subject to the Four Quarter Suspension Period, as defined below). The facility is also subject to a springing financial covenant whereby the senior loan-to-value ratio may not exceed 45% when the aggregate principal amount of borrowings and letters of credit under the Corporation Revolving Credit Facility, excluding up to $30.0 million of letters of credit, is equal to or greater than 25% of the aggregate available principal amount of the Corporation Revolving Credit Facility on the applicable fiscal quarter end date. In May 2020, the Company entered into an amendment to the Corporation Revolving Credit Facility and obtained a suspension of the Leverage Covenant from the beginning of the second quarter of 2020 through the end of the first quarter of 2021 (the “Four Quarter Suspension Period”). For the second quarter of 2021 through the fourth quarter of 2021, the leverage covenant calculation has been modified to use annualized EBITDA, as opposed to trailing twelve-month EBITDA. Additionally, the amendment provides for the Corporation to borrow up to $150.0 million from ESH REIT through an intercompany loan facility. Throughout the Four Quarter Suspension Period, the Company has agreed to maintain minimum liquidity of $150.0 million and to limit share repurchases and dividend payments made by the Corporation. Covenants The ESH REIT Credit Facilities, the 2027 Notes, the 2025 Notes, the Corporation Revolving Credit Facility and certain intercompany loan facilities contain a number of restrictive covenants that, among other things and subject to certain exceptions, limit the Corporation’s or ESH REIT’s ability and the ability of their respective subsidiaries to engage in certain transactions. In addition, the ESH REIT Revolving Credit Facility and the Corporation Revolving Credit Facility contain financial covenants that, subject to certain conditions, require compliance with certain senior loan-to-value and consolidated leverage ratios. The agreements governing the Corporation’s and ESH REIT’s indebtedness also contain certain customary representations and warranties, affirmative covenants and events of default, including, but not limited to, cross-defaults to certain other indebtedness and, in the case of the ESH REIT Credit Facilities and certain intercompany loan facilities, certain material operating leases and management agreements. As of September 30, 2020, the Corporation and ESH REIT were in compliance with all covenants under their respective debt agreements. The Company’s continued compliance with these covenants could be impacted by current or future economic conditions associated with the COVID-19 pandemic. The Company's failure to maintain compliance with its debt covenants or to pay debt obligations as they become due would give rise to default under one or more agreements governing the Company's indebtedness, and could entitle the lenders under the defaulted agreements to accelerate the maturity of the amounts thereunder, which could raise substantial doubt about the Company's ability to continue as a going concern. The Company may seek additional covenant waivers or amendments, though there is no certainty that it would be successful in such efforts. Interest Expense, net —The components of net interest expense during the three and nine months ended September 30, 2020 and 2019, are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Contractual interest, net (1) $ 30,057 $ 28,727 $ 93,136 $ 86,209 Amortization of deferred financing costs and debt discount 2,050 2,014 6,179 6,007 Other costs (2) 229 7,117 581 7,923 Interest income (60) (1,323) (1,314) (4,234) Total $ 32,276 $ 36,535 $ 98,582 $ 95,905 ______________________ (1) Includes dividends on shares of mandatorily redeemable Corporation preferred stock. Net of capitalized interest of $0.7 million, $0.6 million, $2.3 million and $1.4 million, respectively. (2) Includes interest expense on finance leases (see Note 12) and unused facility fees. Mandatorily Redeemable Preferred Stock —The Corporation has authorized 350.0 million shares of preferred stock, $0.01 par value, of which 708 and 7,130 shares of mandatorily redeemable voting preferred stock were issued and outstanding as of September 30, 2020 and December 31, 2019, respectively. Dividends on these mandatorily redeemable voting preferred shares are payable quarterly in arrears at a rate of 8.0% per year. With respect to dividend, distribution and liquidation rights, the 8.0% voting preferred stock ranks senior to the Corporation’s common stock. Holders of the 8.0% voting preferred stock have the right to require the Corporation to redeem in cash the 8.0% voting preferred stock at $1,000 per share plus any accumulated unpaid dividends. In April 2020, 6,422 shares of the 8.0% mandatorily redeemable voting preferred stock were redeemed for $6.4 million. On November 15, 2020, the Corporation is required to redeem the remaining outstanding 8.0% voting preferred stock at $1,000 per share plus any accumulated unpaid dividends. Fair Value of Debt and Mandatorily Redeemable Preferred Stock —As of September 30, 2020 and December 31, 2019, the estimated fair value of the Company’s debt was $2.7 billion, and the estimated fair value of the Corporation’s 8.0% mandatorily redeemable preferred stock was $0.7 million and $7.1 million, respectively. Estimated fair values are determined by comparing current borrowing rates and risk spreads offered in the market (Level 2 fair value measures) or quoted market prices (Level 1 fair value measures), when available, to the stated interest rates and spreads on the Company’s debt and the Corporation’s 8.0% mandatorily redeemable preferred stock. As of September 30, 2020 and December 31, 2019, the estimated fair value of the Corporation revolving credit facility is equal to its carrying value due to its short-term nature and frequent settlement.

DEBT - REIT

DEBT - REIT	9 Months Ended
DEBT - REIT	Sep. 30, 2020
Entity Information [Line Items]
DEBT	DEBT Summary - The Company’s outstanding debt, net of unamortized debt discounts and unamortized deferred financing costs, as of September 30, 2020 and December 31, 2019, consists of the following (dollars in thousands): Stated Carrying Amount Unamortized Deferred Financing Costs Loan September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 Stated Interest Rate Maturity Date Term loan facility ESH REIT Term Facility $ 630,909 $ 622,855 (1) $ 627,368 (1) $ 8,020 $ 9,030 LIBOR (2) + 2.00% 9/18/2026 (3) Senior notes 2025 Notes 1,300,000 1,293,973 (4) 1,292,986 (4) 12,938 15,055 5.25% 5/1/2025 2027 Notes 750,000 750,000 750,000 12,319 13,633 4.63% 10/1/2027 Revolving credit facilities ESH REIT Revolving Credit Facility 350,000 — — 2,200 (5) 2,606 (5) LIBOR (2) + 2.00% 9/18/2024 Corporation Revolving Credit Facility 50,000 49,765 — 555 (5) 556 (5) LIBOR (2) + 2.25% 9/18/2024 Total $ 2,716,593 $ 2,670,354 $ 36,032 $ 40,880 _________________________________ (1) The ESH REIT Term Facility (defined below) is presented net of an unamortized debt discount of $1.7 million and $2.0 million as of September 30, 2020 and December 31, 2019, respectively. (2) As of September 30, 2020 and December 31, 2019, one-month LIBOR was 0.15% and 1.76%, respectively. As of September 30, 2020 and December 31, 2019, $100.0 million and $200.0 million, respectively, of the ESH REIT Term Facility was subject to an interest rate swap at a fixed rate of 1.175%. (3) Amortizes in equal quarterly installments of $1.6 million. In addition to scheduled amortization, subject to certain exceptions, annual mandatory prepayments of up to 50% of Excess Cash Flow, as defined, may be required commencing with the year ending December 31, 2020. Annual mandatory prepayments for a given fiscal year are due during the first quarter of the following fiscal year. (4) The 2025 Notes (defined below) are presented net of an unamortized discount of $6.0 million and $7.0 million as of September 30, 2020 and December 31, 2019, respectively. (5) Unamortized deferred financing costs related to revolving credit facilities are included in other assets in the accompanying consolidated balance sheets. ESH REIT Credit Facilities ESH REIT’s credit agreement, as may be amended and supplemented from time to time, provides for senior secured credit facilities (collectively, the “ESH REIT Credit Facilities”) which consist of a $630.9 million senior secured term loan facility (the “ESH REIT Term Facility”) and a $350.0 million senior secured revolving credit facility (the “ESH REIT Revolving Credit Facility”). Subject to the satisfaction of certain criteria, borrowings under the ESH REIT Credit Facilities may be increased by an amount of up to $600.0 million, plus additional amounts, so long as, after giving effect to the incurrence of such incremental facility and the application of proceeds thereof, ESH REIT’s pro-forma senior loan-to-value ratio is less than or equal to 45%. ESH REIT Term Facility — The ESH REIT Term Facility bears interest at a rate equal to (i) LIBOR plus 1.75% for any period during which ESH REIT maintains a public corporate family rating better than or equal to BB (with a stable or better outlook) from S&P and Ba3 (with a stable or better outlook) from Moody’s (a “Level 1 Period”) or LIBOR plus 2.00% for any period other than a Level 1 Period; or (ii) a base rate (determined by reference to the highest of (A) the prime lending rate, (B) the overnight federal funds rate plus 0.50% or (C) the one-month adjusted LIBOR rate plus 1.00%), plus 0.75% during a Level 1 Period or 1.00% for any period other than a Level 1 Period. ESH REIT has the option to prepay outstanding loans under the ESH REIT Term Facility without penalty. ESH REIT Revolving Credit Facility — Borrowings under the ESH REIT Revolving Credit Facility bear interest at a rate equal to (i) LIBOR plus a spread that ranges from 1.50% to 2.00% based on ESH REIT’s Consolidated Total Net Leverage Ratio, as defined, or (ii) a base rate (determined by reference to the highest of (A) the prime lending rate, (B) the overnight federal funds rate plus 0.50%, or (C) the one-month adjusted LIBOR rate plus 1.00%) plus a spread that ranges from 0.50% to 1.00% based on ESH REIT’s Consolidated Total Net Leverage Ratio, as defined. ESH REIT incurs a fee of 0.30% or 0.175% on the unutilized revolver balance based on the amount outstanding under the facility. ESH REIT is also required to pay customary letter of credit fees and agency fees. The ESH REIT Revolving Credit Facility provides for the issuance of up to $50.0 million of letters of credit. As of September 30, 2020, ESH REIT had no letters of credit outstanding and available borrowing capacity of $350.0 million under the facility. In March 2020, ESH REIT borrowed the full available capacity of $350.0 million under the ESH REIT Revolving Credit Facility as a precautionary measure in order to increase its cash position and preserve financial flexibility in light of uncertainty in business markets resulting from the COVID-19 pandemic. In August 2020, ESH REIT repaid the full outstanding balance under the ESH REIT Revolving Credit Facility. As of September 30, 2020, the outstanding balance under the facility was $0. ESH REIT 2025 Notes In May 2015 and March 2016, ESH REIT issued $500.0 million and $800.0 million, respectively, of its 5.25% senior notes due in May 2025 (the “2025 Notes”) under an indenture with Deutsche Bank Trust Company Americas, as trustee, in private placements pursuant to Rule 144A of the Securities Act of 1933, as amended. ESH REIT may redeem the 2025 Notes at any time on or after May 1, 2020, in whole or in part, at a redemption price equal to 102.625% of the principal amount, declining annually to 100% of the principal amount from May 1, 2023 and thereafter, plus accrued and unpaid interest. Prior to May 1, 2020, ESH REIT may redeem the 2025 Notes, in whole or in part, at a redemption price equal to 100% of the principal amount, plus a “make-whole” premium, as defined, plus accrued and unpaid interest. Upon a Change of Control, as defined, holders of the 2025 Notes have the right to require ESH REIT to redeem the 2025 Notes at 101% of the principal amount, plus accrued and unpaid interest. ESH REIT 2027 Notes In September 2019, ESH REIT issued $750.0 million of its 4.625% senior notes due in 2027 (the “2027 Notes”) under an indenture with Deutsche Bank Trust Company Americas, as trustee, at a price equal to 100% of par value in a private placement pursuant to Rule 144A of the Securities Act of 1933, as amended. ESH REIT may redeem the 2027 Notes at any time on or after October 1, 2022, in whole or in part, at a redemption price equal to 102.313% of the principal amount, declining annually to 100% of the principal amount from October 1, 2024 and thereafter, plus accrued and unpaid interest. Prior to October 1, 2022, ESH REIT may redeem the 2027 Notes, in whole or in part, at a redemption price equal to 100% of the principal amount, plus a “make-whole” premium, as defined, plus accrued and unpaid interest. Prior to October 1, 2022, subject to certain conditions, ESH REIT may redeem up to 35% of the aggregate principal amount of the 2027 Notes at a redemption price equal to 101% of the aggregate principal amount, plus accrued and unpaid interest, with the net cash proceeds from certain equity offerings, provided 65% of the original amount of the principal remains outstanding after the occurrence of each such redemption. Upon a Change of Control, as defined, holders of the 2027 Notes have the right to require ESH REIT to redeem the 2027 Notes at 101% of the principal amount, plus accrued and unpaid interest. Corporation Revolving Credit Facility The Corporation’s revolving credit facility, as may be amended and supplemented from time to time (the “Corporation Revolving Credit Facility”), provides for the issuance of up to $50.0 million of letters of credit as well as borrowing on same day notice, referred to as swingline loans, in an amount of up to $20.0 million. Borrowings under the Corporation Revolving Credit Facility bear interest at a rate equal to (i) LIBOR plus 2.25% or (ii) a base rate (determined by reference to the highest of (A) the prime lending rate, (B) the overnight federal funds rate plus 0.50% or (C) the one-month adjusted LIBOR plus 1.00%) plus 1.25%. In addition to paying interest on outstanding principal, the Corporation incurs a fee of 0.30% or 0.175% on the unutilized revolver balance based on the amount outstanding under the facility. In March 2020, the Company borrowed $49.8 million under the Corporation Revolving Credit Facility as a precautionary measure in order to increase its cash position and preserve financial flexibility in light of uncertainty in business markets resulting from the COVID-19 pandemic. The proceeds may in the future be used for working capital, general corporate or other purposes permitted under the agreement. As of September 30, 2020, the Corporation had one letter of credit outstanding of $0.2 million and no available borrowing capacity under the facility. Obligations under the Corporation Revolving Credit Facility are guaranteed by certain existing and future material domestic subsidiaries of the Corporation, excluding ESH REIT and its subsidiaries and subject to customary exceptions. The facility is secured, subject to certain exceptions, by a first priority security interest in substantially all of the assets of the Corporation and the guarantors. If obligations are outstanding under the facility during any fiscal quarter, the Corporation Revolving Credit Facility requires that the Consolidated Leverage Ratio, as defined, calculated as of the end of such fiscal quarter for any consecutive four quarter period, be less than or equal to 8.75 to 1.00 (the "Leverage Covenant," subject to the Four Quarter Suspension Period, as defined below). The facility is also subject to a springing financial covenant whereby the senior loan-to-value ratio may not exceed 45% when the aggregate principal amount of borrowings and letters of credit under the Corporation Revolving Credit Facility, excluding up to $30.0 million of letters of credit, is equal to or greater than 25% of the aggregate available principal amount of the Corporation Revolving Credit Facility on the applicable fiscal quarter end date. In May 2020, the Company entered into an amendment to the Corporation Revolving Credit Facility and obtained a suspension of the Leverage Covenant from the beginning of the second quarter of 2020 through the end of the first quarter of 2021 (the “Four Quarter Suspension Period”). For the second quarter of 2021 through the fourth quarter of 2021, the leverage covenant calculation has been modified to use annualized EBITDA, as opposed to trailing twelve-month EBITDA. Additionally, the amendment provides for the Corporation to borrow up to $150.0 million from ESH REIT through an intercompany loan facility. Throughout the Four Quarter Suspension Period, the Company has agreed to maintain minimum liquidity of $150.0 million and to limit share repurchases and dividend payments made by the Corporation. Covenants The ESH REIT Credit Facilities, the 2027 Notes, the 2025 Notes, the Corporation Revolving Credit Facility and certain intercompany loan facilities contain a number of restrictive covenants that, among other things and subject to certain exceptions, limit the Corporation’s or ESH REIT’s ability and the ability of their respective subsidiaries to engage in certain transactions. In addition, the ESH REIT Revolving Credit Facility and the Corporation Revolving Credit Facility contain financial covenants that, subject to certain conditions, require compliance with certain senior loan-to-value and consolidated leverage ratios. The agreements governing the Corporation’s and ESH REIT’s indebtedness also contain certain customary representations and warranties, affirmative covenants and events of default, including, but not limited to, cross-defaults to certain other indebtedness and, in the case of the ESH REIT Credit Facilities and certain intercompany loan facilities, certain material operating leases and management agreements. As of September 30, 2020, the Corporation and ESH REIT were in compliance with all covenants under their respective debt agreements. The Company’s continued compliance with these covenants could be impacted by current or future economic conditions associated with the COVID-19 pandemic. The Company's failure to maintain compliance with its debt covenants or to pay debt obligations as they become due would give rise to default under one or more agreements governing the Company's indebtedness, and could entitle the lenders under the defaulted agreements to accelerate the maturity of the amounts thereunder, which could raise substantial doubt about the Company's ability to continue as a going concern. The Company may seek additional covenant waivers or amendments, though there is no certainty that it would be successful in such efforts. Interest Expense, net —The components of net interest expense during the three and nine months ended September 30, 2020 and 2019, are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Contractual interest, net (1) $ 30,057 $ 28,727 $ 93,136 $ 86,209 Amortization of deferred financing costs and debt discount 2,050 2,014 6,179 6,007 Other costs (2) 229 7,117 581 7,923 Interest income (60) (1,323) (1,314) (4,234) Total $ 32,276 $ 36,535 $ 98,582 $ 95,905 ______________________ (1) Includes dividends on shares of mandatorily redeemable Corporation preferred stock. Net of capitalized interest of $0.7 million, $0.6 million, $2.3 million and $1.4 million, respectively. (2) Includes interest expense on finance leases (see Note 12) and unused facility fees. Mandatorily Redeemable Preferred Stock —The Corporation has authorized 350.0 million shares of preferred stock, $0.01 par value, of which 708 and 7,130 shares of mandatorily redeemable voting preferred stock were issued and outstanding as of September 30, 2020 and December 31, 2019, respectively. Dividends on these mandatorily redeemable voting preferred shares are payable quarterly in arrears at a rate of 8.0% per year. With respect to dividend, distribution and liquidation rights, the 8.0% voting preferred stock ranks senior to the Corporation’s common stock. Holders of the 8.0% voting preferred stock have the right to require the Corporation to redeem in cash the 8.0% voting preferred stock at $1,000 per share plus any accumulated unpaid dividends. In April 2020, 6,422 shares of the 8.0% mandatorily redeemable voting preferred stock were redeemed for $6.4 million. On November 15, 2020, the Corporation is required to redeem the remaining outstanding 8.0% voting preferred stock at $1,000 per share plus any accumulated unpaid dividends. Fair Value of Debt and Mandatorily Redeemable Preferred Stock —As of September 30, 2020 and December 31, 2019, the estimated fair value of the Company’s debt was $2.7 billion, and the estimated fair value of the Corporation’s 8.0% mandatorily redeemable preferred stock was $0.7 million and $7.1 million, respectively. Estimated fair values are determined by comparing current borrowing rates and risk spreads offered in the market (Level 2 fair value measures) or quoted market prices (Level 1 fair value measures), when available, to the stated interest rates and spreads on the Company’s debt and the Corporation’s 8.0% mandatorily redeemable preferred stock. As of September 30, 2020 and December 31, 2019, the estimated fair value of the Corporation revolving credit facility is equal to its carrying value due to its short-term nature and frequent settlement.
ESH Hospitality, Inc.
Entity Information [Line Items]
DEBT	DEBT Summary —ESH REIT’s outstanding debt, net of unamortized debt discount and unamortized deferred financing costs, as of September 30, 2020 and December 31, 2019, consists of the following (dollars in thousands): Stated Carrying Amount Unamortized Deferred Financing Costs Loan September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 Stated Interest Rate Maturity Date Term loan facility ESH REIT Term Facility $ 630,909 $ 622,855 (1) $ 627,368 (1) $ 8,020 $ 9,030 LIBOR (2) + 2.00% 9/18/2026 (3) Senior notes 2025 Notes 1,300,000 1,293,973 (4) 1,292,986 (4) 12,938 15,055 5.25% 5/1/2025 2027 Notes 750,000 750,000 750,000 12,319 13,633 4.63% 10/1/2027 Revolving credit facility ESH REIT Revolving Credit Facility 350,000 — — 2,200 (5) 2,606 (5) LIBOR (2) + 2.00% 9/18/2024 Unsecured intercompany facility ESH REIT Intercompany Facility 75,000 — — — — 5.00% 9/18/2026 Total $ 2,666,828 $ 2,670,354 $ 35,477 $ 40,324 _________________________________ (1) The ESH REIT Term Facility (defined below) is presented net of an unamortized debt discount of $1.7 million and $2.0 million as of September 30, 2020 and December 31, 2019, respectively. (2) As of September 30, 2020 and December 31, 2019, one-month LIBOR was 0.15% and 1.76%, respectively. As of September 30, 2020 and December 31, 2019, $100.0 million and $200.0 million, respectively, of the ESH REIT Term Facility was subject to an interest rate swap at a fixed rate of 1.175%. (3) Amortizes in equal quarterly installments of $1.6 million. In addition to scheduled amortization, subject to certain exceptions, annual mandatory prepayments of up to 50% of Excess Cash Flow, as defined, may be required commencing with the year ending December 31, 2020. Annual mandatory prepayments for a given fiscal year are due during the first quarter of the following fiscal year. (4) The 2025 Notes (defined below) are presented net of an unamortized discount of $6.0 million and $7.0 million as of September 30, 2020 and December 31, 2019, respectively. (5) Unamortized deferred financing costs related to the revolving credit facility are included in other assets in the accompanying consolidated balance sheets. ESH REIT Credit Facilities ESH REIT’s credit agreement, as may be amended and supplemented from time to time, provides for senior secured credit facilities (collectively, the “ESH REIT Credit Facilities”) which consist of a $630.9 million senior secured term loan facility (the “ESH REIT Term Facility”) and a $350.0 million senior secured revolving credit facility (the “ESH REIT Revolving Credit Facility”). Subject to the satisfaction of certain criteria, borrowings under the ESH REIT Credit Facilities may be increased by an amount of up to $600.0 million, plus additional amounts, so long as, after giving effect to the incurrence of such incremental facility and the application of proceeds thereof, ESH REIT’s pro-forma senior loan-to-value ratio is less than or equal to 45%. ESH REIT Term Facility — The ESH REIT Term Facility bears interest at a rate equal to (i) LIBOR plus 1.75% for any period during which ESH REIT maintains a public corporate family rating better than or equal to BB (with a stable or better outlook) from S&P and Ba3 (with a stable or better outlook) from Moody’s (a “Level 1 Period”) or LIBOR plus 2.00% for any period other than a Level 1 Period; or (ii) a base rate (determined by reference to the highest of (A) the prime lending rate, (B) the overnight federal funds rate plus 0.50% or (C) the one-month adjusted LIBOR rate plus 1.00%), plus 0.75% during a Level 1 Period or 1.00% for any period other than a Level 1 Period. ESH REIT has the option to voluntarily prepay outstanding loans under the ESH REIT Term Facility at any time without penalty. ESH REIT Revolving Credit Facility — Borrowings under the ESH REIT Revolving Credit Facility bear interest at a rate equal to (i) LIBOR plus a spread that ranges from 1.50% to 2.00% based on ESH REIT’s Consolidated Total Net Leverage Ratio, as defined, or (ii) a base rate (determined by reference to the highest of (A) the prime lending rate, (B) the overnight federal funds rate plus 0.50%, or (C) the one-month adjusted LIBOR rate plus 1.00%) plus a spread that ranges from 0.50% to 1.00% based on ESH REIT’s Consolidated Total Net Leverage Ratio, as defined. ESH REIT incurs a fee of 0.30% or 0.175% on the unutilized revolver balance based on the amount outstanding under the facility. ESH REIT is also required to pay customary letter of credit fees and agency fees. The ESH REIT Revolving Credit Facility provides for the issuance of up to $50.0 million of letters of credit. As of September 30, 2020, ESH REIT had no letters of credit outstanding and available borrowing capacity of $350.0 million under the facility. In March 2020, ESH REIT borrowed the full available capacity of $350.0 million under the ESH REIT Revolving Credit Facility as a precautionary measure in order to increase its cash position and preserve financial flexibility in light of uncertainty in business markets resulting from the COVID-19 pandemic. In August 2020, ESH REIT repaid the full outstanding balance under the ESH REIT Revolving Credit Facility. As of September 30, 2020, the outstanding balance under the facility was $0. ESH REIT 2025 Notes In May 2015 and March 2016, ESH REIT issued $500.0 million and $800.0 million, respectively, of its 5.25% senior notes due in May 2025 (the “2025 Notes”) under an indenture with Deutsche Bank Trust Company Americas, as trustee, in private placements pursuant to Rule 144A of the Securities Act of 1933, as amended. ESH REIT may redeem the 2025 Notes at any time on or after May 1, 2020, in whole or in part, at a redemption price equal to 102.625% of the principal amount, declining annually to 100% of the principal amount from May 1, 2023 and thereafter, plus accrued and unpaid interest. Prior to May 1, 2020, ESH REIT may redeem the 2025 Notes, in whole or in part, at a redemption price equal to 100% of the principal amount, plus a “make-whole” premium, as defined, plus accrued and unpaid interest. Upon a Change of Control, as defined, holders of the 2025 Notes have the right to require ESH REIT to redeem the 2025 Notes at 101% of the principal amount, plus accrued and unpaid interest. ESH REIT 2027 Notes In September 2019, ESH REIT issued $750.0 million of its 4.625% senior notes due in 2027 (the “2027 Notes”) under an indenture with Deutsche Bank Trust Company Americas, as trustee, at a price equal to 100% of par value in a private placement pursuant to Rule 144A of the Securities Act of 1933, as amended. ESH REIT may redeem the 2027 Notes at any time on or after October 1, 2022, in whole or in part, at a redemption price equal to 102.313% of the principal amount, declining annually to 100% of the principal amount from October 1, 2024 and thereafter, plus accrued and unpaid interest. Prior to October 1, 2022, ESH REIT may redeem the 2027 Notes, in whole or in part, at a redemption price equal to 100% of the principal amount, plus a “make-whole” premium, as defined, plus accrued and unpaid interest. Prior to October 1, 2022, subject to certain conditions, ESH REIT may redeem up to 35% of the aggregate principal amount of the 2027 Notes at a redemption price equal to 101% of the aggregate principal amount, plus accrued and unpaid interest, with the net cash proceeds from certain equity offerings, provided 65% of the original amount of the principal remains outstanding after the occurrence of each such redemption. Upon a Change of Control, as defined, holders of the 2027 Notes have the right to require ESH REIT to redeem the 2027 Notes at 101% of the principal amount, plus accrued and unpaid interest. ESH REIT Intercompany Facility In August 2016, ESH REIT, as borrower, and the Corporation, as lender, entered into an unsecured intercompany credit facility, as may be amended and supplemented from time to time (the “ESH REIT Intercompany Facility”). Under the ESH REIT Intercompany Facility, ESH REIT may borrow up to $300.0 million, plus additional amounts, in each case subject to certain conditions. Loans under the ESH REIT Intercompany Facility bear interest at an annual rate of 5.0%. ESH REIT has the option to prepay outstanding balances under the facility without penalty. As of September 30, 2020 and December 31, 2019, the amount outstanding under the facility was $0. Covenants The ESH REIT Credit Facilities, the 2027 Notes, the 2025 Notes, and the ESH REIT Intercompany Facility contain a number of restrictive covenants that, among other things and subject to certain exceptions, limit ESH REIT’s ability and the ability of its subsidiaries to engage in certain transactions. In addition, the ESH REIT Revolving Credit Facility contains a financial covenant that, subject to certain conditions, requires compliance with a certain senior loan-to-value ratio. The agreements governing ESH REIT’s indebtedness also contain certain customary representations and warranties, affirmative covenants and events of default, including, but not limited to, cross-defaults to certain other indebtedness and, in the case of the ESH REIT Credit Facilities and the ESH REIT Intercompany Facility, certain material operating leases and management agreements. As of September 30, 2020, ESH REIT was in compliance with all covenants under its debt agreements. ESH REIT’s continued compliance with these covenants could be impacted by current or future economic conditions associated with the COVID-19 pandemic. ESH REIT's failure to maintain compliance with its debt covenants or to pay debt obligations as they become due would give rise to a default under one or more of the agreements governing its indebtedness, and could entitle the lenders under the defaulted agreements to accelerate the maturity of the amounts thereunder, which could raise substantial doubt about ESH REIT's ability to continue as a going concern. ESH REIT may seek covenant waivers or amendments, though there is no certainty that it would be successful in such efforts. Interest Expense, net —The components of net interest expense during the three and nine months ended September 30, 2020 and 2019, are as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Contractual interest, net (1) $ 29,734 $ 28,584 $ 92,185 $ 85,781 Amortization of deferred financing costs and debt discount 2,022 1,987 6,068 5,925 Other costs (2) 227 7,058 546 7,773 Interest income (154) (747) (1,345) (2,396) Total $ 31,829 $ 36,882 $ 97,454 $ 97,083 ______________________ (1) Net of capitalized interest of $0.7 million, $0.6 million, $2.3 million and $1.4 million, respectively. (2) Includes interest expense on finance leases (see Note 11 ) and unused facility fees. Fair Value of Debt —As of September 30, 2020 and December 31, 2019, the estimated fair value of ESH REIT’s debt was $2.6 billion and $2.7 billion, respectively. Estimated fair values are determined by comparing current borrowing rates and risk spreads offered in the market (Level 2 fair value measures) or quoted market prices (Level 1 fair value measures), when available, to the stated interest rates and spreads on ESH REIT’s debt. As of December 31, 2019, the estimated fair value of the ESH REIT Revolving Credit Facility was equal to its carrying value due to its short-term nature and frequent settlement.

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	9 Months Ended
DERIVATIVE INSTRUMENTS	Sep. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS	DERIVATIVE INSTRUMENTS ESH REIT is a counterparty to a floating-to-fixed interest rate swap at a fixed rate of 1.175% and a floating rate of one-month LIBOR to manage its exposure to interest rate risk on a portion of the ESH REIT Term Facility. The notional amount of the interest rate swap as of September 30, 2020 was $100.0 million. The notional amount decreases by an additional $50.0 million every six months until the swap’s maturity in September 2021. For the three and nine months ended September 30, 2020, the Company paid interest of $0.4 million and for the three and nine months ended September 30, 2019, the Company received proceeds of $0.7 million and $2.5 million, respectively, that offset interest expense. As of September 30, 2020, $0.8 million of interest expense is expected to be recognized over the following twelve months. The table below presents the amounts and classification of the interest rate swap on the Company’s condensed consolidated financial statements (in thousands): (Accrued liabilities) other assets Accumulated other comprehensive (loss) income, net of tax Interest expense (income), net As of September 30, 2020 $ (781) $ (664) (1) As of December 31, 2019 $ 831 $ 706 (2) For the three months ended September 30, 2020 $ 387 For the three months ended September 30, 2019 $ (704) For the nine months ended September 30, 2020 $ 380 For the nine months ended September 30, 2019 $ (2,501) _______________________________ (1) Changes during the nine months ended September 30, 2020, on a pre-tax basis, consisted of changes in fair value of $(1.6) million. (2) Changes during the year ended December 31, 2019, on a pre-tax basis, consisted of changes in fair value of $(5.0) million.

DERIVATIVE INSTRUMENTS - REIT

DERIVATIVE INSTRUMENTS - REIT	9 Months Ended
DERIVATIVE INSTRUMENTS - REIT	Sep. 30, 2020
Entity Information [Line Items]
DERIVATIVE INSTRUMENTS	DERIVATIVE INSTRUMENTS ESH REIT is a counterparty to a floating-to-fixed interest rate swap at a fixed rate of 1.175% and a floating rate of one-month LIBOR to manage its exposure to interest rate risk on a portion of the ESH REIT Term Facility. The notional amount of the interest rate swap as of September 30, 2020 was $100.0 million. The notional amount decreases by an additional $50.0 million every six months until the swap’s maturity in September 2021. For the three and nine months ended September 30, 2020, the Company paid interest of $0.4 million and for the three and nine months ended September 30, 2019, the Company received proceeds of $0.7 million and $2.5 million, respectively, that offset interest expense. As of September 30, 2020, $0.8 million of interest expense is expected to be recognized over the following twelve months. The table below presents the amounts and classification of the interest rate swap on the Company’s condensed consolidated financial statements (in thousands): (Accrued liabilities) other assets Accumulated other comprehensive (loss) income, net of tax Interest expense (income), net As of September 30, 2020 $ (781) $ (664) (1) As of December 31, 2019 $ 831 $ 706 (2) For the three months ended September 30, 2020 $ 387 For the three months ended September 30, 2019 $ (704) For the nine months ended September 30, 2020 $ 380 For the nine months ended September 30, 2019 $ (2,501) _______________________________ (1) Changes during the nine months ended September 30, 2020, on a pre-tax basis, consisted of changes in fair value of $(1.6) million. (2) Changes during the year ended December 31, 2019, on a pre-tax basis, consisted of changes in fair value of $(5.0) million.
ESH Hospitality, Inc.
Entity Information [Line Items]
DERIVATIVE INSTRUMENTS	DERIVATIVE INSTRUMENTS ESH REIT is a counterparty to a floating-to-fixed interest rate swap at a fixed rate of 1.175% and a floating rate of one-month LIBOR to manage its exposure to interest rate risk on a portion of the ESH REIT Term Facility. The notional amount of the interest rate swap as of September 30, 2020 was $100.0 million. The notional amount decreases by an additional $50.0 million every six months until the swap’s maturity in September 2021. For the three and nine months ended September 30, 2020, ESH REIT paid interest of $0.4 million and for the three and nine months ended September 30, 2019, ESH REIT received proceeds of $0.7 million and $2.5 million, respectively, that offset interest expense. As of September 30, 2020, $0.8 million of interest expense is expected to be recognized over the following twelve months. The table below presents the amounts and classification of the interest rate swap on ESH REIT’s condensed consolidated financial statements (in thousands): (Accrued liabilities) other assets Accumulated other comprehensive (loss) income, net of tax Interest expense (income), net As of September 30, 2020 $ (781) $ (782) (1) As of December 31, 2019 $ 831 $ 830 (2) For the three months ended September 30, 2020 $ 387 For the three months ended September 30, 2019 $ (704) For the nine months ended September 30, 2020 $ 380 For the nine months ended September 30, 2019 $ (2,501) _______________________________ (1) Changes during the nine months ended September 30, 2020, on a pre-tax basis, consisted of changes in fair value of $1.6 million. (2) Changes during the year ended December 31, 2019, on a pre-tax basis, consisted of changes in fair value of $(5.0) million.

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	9 Months Ended
REVENUE FROM CONTRACTS WITH CUSTOMERS	Sep. 30, 2020
Revenue from Contract with Customer [Abstract]
REVENUE FROM CONTRACTS WITH CUSTOMERS	REVENUE FROM CONTRACTS WITH CUSTOMERS Disaggregation of Revenue The following table disaggregates room revenues from owned hotels by booking source for the three and nine months ended September 30, 2020 and 2019 (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Property direct $ 74,118 $ 77,459 (2) $ 193,972 $ 222,714 (2) Central call center 86,297 87,191 (2) 234,328 236,388 (2) Proprietary website 59,012 60,742 (2) 158,594 171,398 (2) Third-party intermediaries 50,595 84,226 148,266 237,065 Travel agency global distribution systems 3,034 11,051 12,211 31,764 Total room revenues from owned hotels (1) $ 273,056 $ 320,669 $ 747,371 $ 899,329 _________________________________ (1) In addition to room revenues, the Company’s owned hotels earned $7.6 million and $20.6 million of other hotel revenues during the three and nine months ended September 30, 2020, respectively, and $6.5 million and $17.8 million of other hotel revenues during the three and nine months ended September 30, 2019, respectively. (2) As a result of the correction of a classification error, for the three months ended September 30, 2019, $5.9 million of room revenues that were previously classified as revenues generated from property direct have been reclassified and reported as $3.9 million of revenues generated from central call center and $2.0 million of revenues generated from proprietary website. For the nine months ended September 30, 2019, $14.2 million of room revenues that were previously classified as revenues generated from property direct have been reclassified and reported as $9.5 million of revenues generated from central call center and $4.7 million of revenues generated from proprietary website. The Company concluded that the effect of the error is immaterial to previously issued financial statements but has made the corrections for consistent presentation. The following table disaggregates room revenues from owned hotels by length of guest stay for the three and nine months ended September 30, 2020 and 2019 (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 1-6 nights $ 71,704 $ 118,700 $ 216,789 $ 341,176 7-29 nights 59,983 67,927 158,984 186,894 30+ nights 141,369 134,042 371,598 371,259 Total room revenues from owned hotels (1) $ 273,056 $ 320,669 $ 747,371 $ 899,329 _________________________________ (1) In addition to room revenues, the Company’s owned hotels earned $7.6 million and $20.6 million of other hotel revenues during the three and nine months ended September 30, 2020, respectively, and $6.5 million and $17.8 million of other hotel revenues during the three and nine months ended September 30, 2019, respectively. The following table disaggregates revenues from franchised and managed hotels for the three and nine months ended September 30, 2020 and 2019 (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Management fees $ 257 $ 312 $ 700 $ 972 Franchise fees 1,186 1,039 3,240 3,051 Indirect reimbursements (system service fees) 1,383 1,365 3,730 3,948 Direct reimbursements 2,454 2,835 7,342 8,873 Total revenues from franchised and managed hotels $ 5,280 $ 5,551 $ 15,012 $ 16,844 Outstanding Contract Liabilities Contract liabilities relate to advance deposits with respect to owned hotels and, with respect to franchised hotels, advance consideration received, such as initial franchise fees paid when a franchise agreement is executed and certain system implementation fees paid at the time of installation. Contract liabilities are included in accounts payable and accrued liabilities on the accompanying condensed consolidated balance sheets. The following table presents outstanding contract liabilities as of September 30, 2020 and January 1, 2020, and the amount of outstanding January 1, 2020 contract liabilities recognized as revenue during the three and nine months ended September 30, 2020 (in thousands): Outstanding Contract Liabilities Outstanding Contract Liabilities as of January 1, 2020 Recognized as Revenue As of September 30, 2020 $ 18,398 As of January 1, 2020 $ 16,231 For the three months ended September 30, 2020 $ 113 For the nine months ended September 30, 2020 $ 10,845 Performance Obligations As of September 30, 2020, $13.2 million of outstanding contract liabilities related to owned hotels and $5.2 million related to franchised hotels. The Company does not estimate revenues expected to be recognized related to unsatisfied performance obligations for royalty fees, system service fees or management fees, as they are considered either sales-based fees or allocated to wholly unsatisfied performance obligations in a series. Performance obligations related to owned hotels are expected to be satisfied within less than one year. Performance obligations related to third-party owned (i.e., franchised) hotels are expected to be satisfied over the term of the respective franchise agreements, which are typically 20 years.

SEGMENTS

SEGMENTS	9 Months Ended
SEGMENTS	Sep. 30, 2020
Segment Reporting [Abstract]
SEGMENTS	SEGMENTS The Company’s operating segments are components of the business which are managed discretely and for which discrete financial information is reviewed regularly by its chief operating decision maker to assess performance and make decisions regarding the allocation of resources. The Company’s operating and reportable segments are defined as follows: • Owned Hotels —Earnings are derived from the operation of Company-owned hotel properties and include room and other hotel revenues. • Franchise and management —Earnings are derived from fees under franchise and management agreements with third parties. These contracts provide the Company the ability to earn compensation for licensing the Extended Stay America brand name, providing access to shared system-wide platforms and/or management services. The performance of the Company’s operating segments is evaluated primarily on income from operations. Selected financial data is provided below (in thousands): Three Months Ended September 30, Nine Months Ended 2020 2019 2020 2019 Revenues: Owned hotels $ 280,608 $ 327,144 $ 768,011 $ 917,177 Franchise and management (1) 2,284 2,332 6,243 6,774 Total segment revenues 282,892 329,476 774,254 923,951 Corporate and other (2) 19,503 18,506 58,131 57,724 Other revenues from franchised and managed properties (3) 3,837 4,200 11,072 12,821 Intersegment eliminations (4) (20,344) (19,487) (60,434) (60,475) Total $ 285,888 $ 332,695 $ 783,023 $ 934,021 Income from operations: Owned hotels $ 62,105 $ 105,777 $ 135,967 $ 280,125 Franchise and management (1) 2,284 2,332 6,243 6,774 Total segment income from operations 64,389 108,109 142,210 286,899 Corporate and other (2) (7,392) (7,243) (23,318) (20,607) Other expenses from franchised and managed properties, net (3) (516) (499) (1,571) (1,521) Total $ 56,481 $ 100,367 $ 117,321 $ 264,771 _________________________________ (1) Includes intellectual property fees charged to the owned hotels segment of $0.8 million and $2.3 million for the three and nine months ended September 30, 2020, respectively, and $1.0 million and $2.8 million for the three and nine months ended September 30, 2019, respectively, that are eliminated in the condensed consolidated statements of operations. (2) Includes revenues generated and operating expenses incurred in connection with the overall support of owned, franchised and managed hotels and related operations. Corporate and other revenues are comprised of management fees earned by and cost reimbursements charged to the owned hotels segment that are eliminated in the condensed consolidated statements of operations. (3) Includes direct reimbursement of specific costs incurred under franchise and management agreements that the Company is reimbursed for on a dollar-for-dollar basis as well as indirect reimbursement of certain costs incurred associated with the Company’s shared platform (i.e., system services, see Note 2). (4) Includes management fees, intellectual property fees and other cost reimbursements charged to the owned hotels segment that are eliminated in the condensed consolidated statements of operations. Total assets for each of the Company’s operating segments are provided below (in thousands): September 30, 2020 December 31, 2019 Assets: Owned hotels $ 3,784,208 $ 3,661,609 Franchise and management 13,613 14,576 Total segment assets 3,797,821 3,676,185 Corporate and other 312,386 397,568 Intersegment eliminations (40,274) (43,157) Total $ 4,069,933 $ 4,030,596 Total capital expenditures for each of the Company's operating segments are provided below (in thousands): Nine Months Ended 2020 2019 Capital expenditures: Owned hotels $ 143,073 $ 177,214 Corporate and other 1,841 799 Total $ 144,914 $ 178,013

INCOME TAXES

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Corporation’s taxable income includes the taxable income of its wholly-owned subsidiaries and distribution income related to its ownership of 59% of ESH REIT. ESH REIT has elected to be taxed as and expects to continue to qualify as a real estate investment trust (“REIT”) under Sections 856 through 860 of the Internal Revenue Code of 1986, as amended (the “Code”). A REIT is a legal entity that holds real estate assets and is generally not subject to federal and state income taxes. In order to maintain qualification as a REIT, ESH REIT is required to distribute at least 90% of its taxable income, excluding net capital gain, to its shareholders each year. In addition, ESH REIT must meet a number of complex organizational and operational requirements. If ESH REIT were to fail to qualify as a REIT in any taxable year, it would be subject to federal income taxes at regular corporate rates and generally would be precluded from qualifying as a REIT for the subsequent four taxable years following the year during which it lost its REIT qualification. ESH REIT intends to distribute its taxable income to the extent necessary to optimize its tax efficiency including, but not limited to, maintaining its REIT status, while retaining sufficient capital for its ongoing needs. Even in qualifying as a REIT, ESH REIT may be subject to state and local taxes in certain jurisdictions, and is subject to federal income and excise taxes on undistributed income. The Company's quarterly provision for income taxes has historically been calculated using the annual effective tax rate method (“AETR method”), which applies an estimated annual effective tax rate to pre-tax income or loss. However, the Company recorded its interim income tax provision using the discrete method as of September 30, 2020, in accordance with ASC 740-270, Accounting for Income Taxes - Interim Reporting . The Company utilized the discrete method due to significant variations in income tax expense relative to projected annual pre-tax income (loss) that would result in a distortive effective tax rate using the AETR method. Using the discrete method, the Company determined current and deferred income tax expense as if the interim period were an annual period. The Company recorded a benefit for federal, state and foreign income taxes of $7.1 million, an effective tax rate of (29.3)%, for the three months ended September 30, 2020, as compared to a provision of $10.5 million, an effective tax rate of 16.5%, for the three months ended September 30, 2019. The Company recorded a benefit for federal, state and foreign income taxes of $12.1 million, an effective tax rate of (65.3)%, for the nine months ended September 30, 2020, as compared to a provision of $27.8 million, an effective tax rate of 16.5%, for the nine months ended September 30, 2019. The Company's effective rate differs from the federal statutory rate of 21% due to ESH REIT's status as a REIT under the provisions of the Code and, for the three and nine months ended September 30, 2020, the passage of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), which provides the Company the ability to carry back and utilize the Corporation's projected federal tax losses to higher tax rate years. As of September 30, 2020, the Company has not completed its accounting for all tax effects related to the enactment of the CARES Act, including the ability to carry back losses to higher tax rate years. The Company is still analyzing the CARES Act and refining its calculations, including the CARES Act's impact on state income taxes, all of which are subject to complex rules and continued interpretation. The Company expects to complete its analysis prior to December 31, 2020. The Company's income tax returns for the years 2016 to present are subject to examination by the Internal Revenue Service ("IRS") and other taxing authorities. As of September 30, 2020, a subsidiary of ESH REIT was under examination by the Canadian Revenue Agency for the tax years 2014 through 2017. As the examination is still in process, the timing of the resolution and any payments that may be required cannot be determined at this time. The Company believes that, to the extent a liability may exist, it is appropriately reserved as of September 30, 2020.

INCOME TAXES - REIT

INCOME TAXES - REIT	9 Months Ended
INCOME TAXES - REIT	Sep. 30, 2020
Entity Information [Line Items]
INCOME TAXES	INCOME TAXES The Corporation’s taxable income includes the taxable income of its wholly-owned subsidiaries and distribution income related to its ownership of 59% of ESH REIT. ESH REIT has elected to be taxed as and expects to continue to qualify as a real estate investment trust (“REIT”) under Sections 856 through 860 of the Internal Revenue Code of 1986, as amended (the “Code”). A REIT is a legal entity that holds real estate assets and is generally not subject to federal and state income taxes. In order to maintain qualification as a REIT, ESH REIT is required to distribute at least 90% of its taxable income, excluding net capital gain, to its shareholders each year. In addition, ESH REIT must meet a number of complex organizational and operational requirements. If ESH REIT were to fail to qualify as a REIT in any taxable year, it would be subject to federal income taxes at regular corporate rates and generally would be precluded from qualifying as a REIT for the subsequent four taxable years following the year during which it lost its REIT qualification. ESH REIT intends to distribute its taxable income to the extent necessary to optimize its tax efficiency including, but not limited to, maintaining its REIT status, while retaining sufficient capital for its ongoing needs. Even in qualifying as a REIT, ESH REIT may be subject to state and local taxes in certain jurisdictions, and is subject to federal income and excise taxes on undistributed income. The Company's quarterly provision for income taxes has historically been calculated using the annual effective tax rate method (“AETR method”), which applies an estimated annual effective tax rate to pre-tax income or loss. However, the Company recorded its interim income tax provision using the discrete method as of September 30, 2020, in accordance with ASC 740-270, Accounting for Income Taxes - Interim Reporting . The Company utilized the discrete method due to significant variations in income tax expense relative to projected annual pre-tax income (loss) that would result in a distortive effective tax rate using the AETR method. Using the discrete method, the Company determined current and deferred income tax expense as if the interim period were an annual period. The Company recorded a benefit for federal, state and foreign income taxes of $7.1 million, an effective tax rate of (29.3)%, for the three months ended September 30, 2020, as compared to a provision of $10.5 million, an effective tax rate of 16.5%, for the three months ended September 30, 2019. The Company recorded a benefit for federal, state and foreign income taxes of $12.1 million, an effective tax rate of (65.3)%, for the nine months ended September 30, 2020, as compared to a provision of $27.8 million, an effective tax rate of 16.5%, for the nine months ended September 30, 2019. The Company's effective rate differs from the federal statutory rate of 21% due to ESH REIT's status as a REIT under the provisions of the Code and, for the three and nine months ended September 30, 2020, the passage of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), which provides the Company the ability to carry back and utilize the Corporation's projected federal tax losses to higher tax rate years. As of September 30, 2020, the Company has not completed its accounting for all tax effects related to the enactment of the CARES Act, including the ability to carry back losses to higher tax rate years. The Company is still analyzing the CARES Act and refining its calculations, including the CARES Act's impact on state income taxes, all of which are subject to complex rules and continued interpretation. The Company expects to complete its analysis prior to December 31, 2020. The Company's income tax returns for the years 2016 to present are subject to examination by the Internal Revenue Service ("IRS") and other taxing authorities. As of September 30, 2020, a subsidiary of ESH REIT was under examination by the Canadian Revenue Agency for the tax years 2014 through 2017. As the examination is still in process, the timing of the resolution and any payments that may be required cannot be determined at this time. The Company believes that, to the extent a liability may exist, it is appropriately reserved as of September 30, 2020.
ESH Hospitality, Inc.
Entity Information [Line Items]
INCOME TAXES	INCOME TAXESESH REIT has elected to be taxed and expects to continue to qualify as a real estate investment trust (“REIT”) under Sections 856 through 860 of the Internal Revenue Code of 1986, as amended (“the Code”). A REIT is a legal entity that holds real estate assets and is generally not subject to federal and state income taxes. In order to maintain qualification as a REIT, ESH REIT is required to distribute at least 90% of its taxable income, excluding net capital gain, to its shareholders each year. In addition, ESH REIT must meet a number of complex organizational and operational requirements. If ESH REIT were to fail to qualify as a REIT in any taxable year, it would be subject to federal income taxes at regular corporate rates and generally would be precluded from qualifying as a REIT for the subsequent four taxable years following the year during which it lost its REIT qualification. ESH REIT intends to distribute its taxable income to the extent necessary to optimize its tax efficiency including, but not limited to, maintaining its REIT status, while retaining sufficient capital for its ongoing needs. Even in qualifying as a REIT, ESH REIT may be subject to state and local taxes in certain jurisdictions, and is subject to federal income and excise taxes on undistributed income. ESH REIT recorded a provision for state income taxes of less than $0.1 million, an effective tax rate of 0.1%, for each of the three and nine months ended September 30, 2020. ESH REIT recorded a provision for state income taxes of $0.1 million, an effective tax rate of 0.3% and 0.2%, respectively, for the three and nine months ended September 30, 2019. ESH REIT's tax rate differs from the federal statutory rate of 21% due to its status as a REIT under the provisions of the Code. ESH REIT’s income tax returns for the years 2016 to present are subject to examination by the Internal Revenue Service and other taxing authorities. As of September 30, 2020, a subsidiary of ESH REIT was under examination by the Canadian Revenue Agency for the tax years 2014 through 2017. As the examination is still in process, the timing of the resolution and any payments that may be required cannot be determined at this time. ESH REIT believes that, to the extent a liability may exist, it is appropriately reserved as of September 30, 2020.

RELATED PARTY TRANSACTIONS - RE

RELATED PARTY TRANSACTIONS - REIT	9 Months Ended
RELATED PARTY TRANSACTIONS - REIT	Sep. 30, 2020
ESH Hospitality, Inc.
Entity Information [Line Items]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Revenues and Expenses Leases and Rental Revenues— All revenues are generated as a result of, and earned from, three operating leases with related parties. The counterparty to each lease agreement is a subsidiary of the Corporation. Fixed and variable rental revenues for the three and nine months ended September 30, 2020 and 2019 are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Fixed rental revenues $ 120,237 $ 118,005 $ 358,913 $ 354,016 Variable rental revenues (1) 6,232 21,450 6,232 21,546 _________________________________ (1) Regardless of whether cash rental payments are received, ESH REIT only recognizes revenue when a lessee’s revenue exceeds specific thresholds stated in the lease. Each lease agreement has a five five Years Ending December 31, Remainder of 2020 $ 117,639 2021 483,733 2022 495,886 2023 423,361 Total $ 1,520,619 Overhead Expenses— The Corporation incurs costs under a services agreement between the Corporation and ESH REIT for certain overhead services performed on each entities’ behalf. The services relate to executive management, accounting, financial analysis, training and technology. For the three and nine months ended September 30, 2020, ESH REIT incurred $2.6 million and $7.9 million, respectively, and for the three and nine months ended September 30, 2019, ESH REIT incurred $2.5 million and $7.3 million, respectively, included in general and administrative expenses in the accompanying condensed consolidated statements of operations, related to these services. Expenses incurred under this services agreement also include expenses related to certain employees that participate in the Corporation’s long-term incentive plan. Such charges were $0.3 million and $0.8 million for the three and nine months ended September 30, 2020, respectively, and $0.2 million and $0.8 million for the three and nine months ended September 30, 2019, respectively. Capital Transactions Corporation Intercompany Facility— In July 2020, the Corporation, as borrower, and ESH REIT, as lender, entered into an unsecured credit facility (the "Corporation Intercompany Facility"). Under the Corporation Intercompany Facility, the Corporation may borrow up to $150.0 million. Loans under the facility bear interest at an annual rate of 4.5%. In addition to paying interest on outstanding principal, the Corporation is required to pay a commitment fee to ESH REIT of 0.25% on the unutilized facility balance. There is no scheduled amortization under the facility and the facility matures on July 2, 2025. Obligations under the Corporation Intercompany Facility and guarantees thereof are unsecured and fully subordinated to the obligations of the Corporation under its revolving credit facility. The Corporation has the option to prepay outstanding balances under the facility without penalty. As of September 30, 2020, the outstanding balance under the facility was $0. ESH REIT Intercompany Facility— As of September 30, 2020 and December 31, 2019, there were no outstanding balances owed by ESH REIT to the Corporation under the ESH REIT Intercompany Facility, and ESH REIT incurred no interest expense during the three and nine months ended September 30, 2020 and 2019 related to the ESH REIT Intercompany Facility. ESH REIT is able to borrow under the ESH REIT Intercompany Facility up to $300.0 million, plus additional amounts, in each case subject to certain conditions (see Note 7). Distributions— During the three and nine months ended September 30, 2020, ESH REIT paid distributions of $2.5 million and $40.1 million, respectively, and during the three and nine months ended September 30, 2019, ESH REIT paid distributions of $37.6 million and $110.2 million, respectively, to the Corporation in respect of the Class A common stock of ESH REIT. Issuance of Common Stock— During each of the three months ended September 30, 2020 and 2019, ESH REIT was compensated $0.2 million for the issuance of 0.1 million shares of Class B common stock, each of which was attached to a share of Corporation common stock to form a Paired Share, used to settle vested restricted stock units (“RSUs”). During each of the three months ended March 31, 2020 and 2019, ESH REIT was compensated $0.7 million and $1.2 million, respectively, for the issuance of 0.2 million shares of Class B common stock, each of which was attached to a share of Corporation common stock to form a Paired Share, used to settle vested RSUs. As of September 30, 2020, the Corporation has granted a total of 1.1 million RSUs, whereby as a counterparty to these outstanding RSUs, ESH REIT is expected to issue and be compensated in cash for 1.1 million shares of Class B common stock of ESH REIT in future periods, assuming market-based awards vest at 100% and no forfeitures. Related Party Balances Related party transaction balances as of September 30, 2020 and December 31, 2019, include the following (in thousands): September 30, December 31, Leases: Rents receivable (1) $ 10,328 $ 1,572 Deferred rents receivable (2) $ 36,673 $ 28,917 Unearned rental revenues (1) $ (95,943) $ (38,770) Working capital and other: Ordinary working capital (3) $ (7,157) $ (12,160) Equity awards receivable (4) 205 322 Total working capital and other, net (5) $ (6,952) $ (11,838) ______________________ (1) Rents receivable relate to percentage rents. As of September 30, 2020, unearned rental revenues related to October 2020 fixed minimum rent of $39.1 million and percentage rent of $56.8 million. As of December 31, 2019, unearned rental revenues related to January 2020 fixed minimum rent. (2) Revenues recognized in excess of cash rents received. (3) Represents disbursements and/or receipts made by the Corporation or ESH REIT on the other entity’s behalf. Includes overhead costs incurred by the Corporation on ESH REIT’s behalf. (4) Represents amounts related to RSUs not yet settled or issued. (5) Outstanding balances are typically repaid within 30 days.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Lease Commitments —The Company is a tenant under long-term ground leases at five of its hotel properties. Three of these leases are operating leases and two are finance leases. The ground lease agreements terminate at various dates between 2023 and 2096 and several of the agreements include multiple renewal options for generally five ten five Operating lease costs related to ground leases are included in hotel operating expenses, while operating lease costs related to the Company’s office lease are included in general and administrative expenses, in the condensed consolidated statements of operations. Finance lease interest costs are included in interest expense, net in the condensed consolidated statements of operations (see Note 7) or, when pertaining to assets under development, are capitalized and included in property and equipment, net on the condensed consolidated balance sheets (see Note 5). No amortization costs were incurred during the three and nine months ended September 30, 2020 and 2019 for finance leases pertaining to land or land in development. The Company has no variable lease costs or short-term leases. For the three and nine months ended September 30, 2020 and 2019, the components of the Company’s total lease costs are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Operating lease costs $ 769 $ 794 $ 2,307 $ 2,332 Finance lease costs 77 61 223 183 Total lease costs $ 846 $ 855 $ 2,530 $ 2,515 The Company’s right-of-use assets and lease liabilities are as follows (in thousands): September 30, 2020 December 31, 2019 Right-of-use assets: Operating (1) $ 3,132 $ 4,863 Finance (2) 4,370 3,979 Lease liabilities: Operating (3) 10,997 12,590 Finance 3,704 3,379 _________________________________ (1) Included in other assets on the accompanying condensed consolidated balance sheets. (2) Included in property and equipment, net on the accompanying condensed consolidated balance sheets. (3) Included in accounts payable and accrued liabilities on the accompanying condensed consolidated balance sheets. Maturities of lease liabilities as of September 30, 2020, are as follows (in thousands): Years Ending December 31, Operating Leases Finance Leases Remainder of 2020 $ 735 $ 97 2021 2,220 850 2022 807 397 2023 552 400 2024 503 402 2025 503 428 Thereafter 77,091 2,671 Total $ 82,411 $ 5,245 Total discounted lease liability $ 10,997 $ 3,704 Difference between undiscounted cash flows and discounted cash flows $ 71,414 $ 1,541 Weighted-average remaining lease term 49 years 11 years Weighted-average discount rate 6.5 % 6.7 % The Company’s leases do not contain residual value guarantees and do not contain restrictions with respect to incurring additional financial obligations or paying dividends. As of September 30, 2020, the Company does not have any material leases that have not yet commenced. Letter of Credit —As of September 30, 2020, the Company had one outstanding letter of credit, issued by the Corporation, for $0.2 million, which is collateralized by the Corporation Revolving Credit Facility. Legal Contingencies —As of September 30, 2020, six purported class action lawsuits in California have been filed against the Company. The complaints allege, among other things, failure to provide meal and rest periods, wage and hour violations and violations of the Fair Credit Reporting Act. The complaints seek, among other relief, collective and class certification of the lawsuits, unspecified damages, costs and expenses, including attorneys’ fees, and such other relief as the court might find just and proper. With respect to the Fair Credit Reporting Act violations alleged in the lawsuits described above, the parties reached a tentative settlement agreement in May 2019, which is subject to certain conditions, including court approval. During the three months ended June 30, 2019, the Company recorded a payable and a corresponding insurance receivable for the amount of the tentative settlement. The expected resolution of the alleged Fair Credit Reporting Act violations in the lawsuits did not have, and is not expected to have, a material adverse impact on the Company’s condensed consolidated financial statements, results of operations or liquidity. With respect to the meal and rest period and the wage and hour violations alleged in the lawsuits described above, excluding the one lawsuit described below, the parties reached a tentative settlement agreement in January 2020, which is subject to certain conditions, including court approval. During the three months ended December 31, 2019, the Company incurred a loss and recorded a charge equal to the amount of the tentative settlement. The expected resolution of the alleged meal and rest period and wage and hour violations in the lawsuits did not have, and is not expected to have, a material adverse impact on the Company’s condensed consolidated financial statements, results of operations or liquidity. With respect to one lawsuit, although the Company believes it is reasonably possible that it may incur losses associated with such matter, it is not possible to estimate the amount of loss or range of loss, if any, that might result from adverse judgments, settlements or other resolution based on the early stage of the lawsuit, the uncertainty as to the certification of a class or classes and the size of any certified class, if applicable, and the lack of resolution of significant factual and legal issues. However, depending on the amount and timing, an unfavorable resolution of the lawsuit or a change in the Company's assessment of the likelihood of loss could have a material adverse effect on the Company’s condensed consolidated financial statements, results of operations or liquidity in a future period. The Company believes that it has meritorious defenses and is prepared to vigorously defend the lawsuit.
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Lease Commitments —The Company is a tenant under long-term ground leases at five of its hotel properties. Three of these leases are operating leases and two are finance leases. The ground lease agreements terminate at various dates between 2023 and 2096 and several of the agreements include multiple renewal options for generally five ten five Operating lease costs related to ground leases are included in hotel operating expenses, while operating lease costs related to the Company’s office lease are included in general and administrative expenses, in the condensed consolidated statements of operations. Finance lease interest costs are included in interest expense, net in the condensed consolidated statements of operations (see Note 7) or, when pertaining to assets under development, are capitalized and included in property and equipment, net on the condensed consolidated balance sheets (see Note 5). No amortization costs were incurred during the three and nine months ended September 30, 2020 and 2019 for finance leases pertaining to land or land in development. The Company has no variable lease costs or short-term leases. For the three and nine months ended September 30, 2020 and 2019, the components of the Company’s total lease costs are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Operating lease costs $ 769 $ 794 $ 2,307 $ 2,332 Finance lease costs 77 61 223 183 Total lease costs $ 846 $ 855 $ 2,530 $ 2,515 The Company’s right-of-use assets and lease liabilities are as follows (in thousands): September 30, 2020 December 31, 2019 Right-of-use assets: Operating (1) $ 3,132 $ 4,863 Finance (2) 4,370 3,979 Lease liabilities: Operating (3) 10,997 12,590 Finance 3,704 3,379 _________________________________ (1) Included in other assets on the accompanying condensed consolidated balance sheets. (2) Included in property and equipment, net on the accompanying condensed consolidated balance sheets. (3) Included in accounts payable and accrued liabilities on the accompanying condensed consolidated balance sheets. Maturities of lease liabilities as of September 30, 2020, are as follows (in thousands): Years Ending December 31, Operating Leases Finance Leases Remainder of 2020 $ 735 $ 97 2021 2,220 850 2022 807 397 2023 552 400 2024 503 402 2025 503 428 Thereafter 77,091 2,671 Total $ 82,411 $ 5,245 Total discounted lease liability $ 10,997 $ 3,704 Difference between undiscounted cash flows and discounted cash flows $ 71,414 $ 1,541 Weighted-average remaining lease term 49 years 11 years Weighted-average discount rate 6.5 % 6.7 % The Company’s leases do not contain residual value guarantees and do not contain restrictions with respect to incurring additional financial obligations or paying dividends. As of September 30, 2020, the Company does not have any material leases that have not yet commenced. Letter of Credit —As of September 30, 2020, the Company had one outstanding letter of credit, issued by the Corporation, for $0.2 million, which is collateralized by the Corporation Revolving Credit Facility. Legal Contingencies —As of September 30, 2020, six purported class action lawsuits in California have been filed against the Company. The complaints allege, among other things, failure to provide meal and rest periods, wage and hour violations and violations of the Fair Credit Reporting Act. The complaints seek, among other relief, collective and class certification of the lawsuits, unspecified damages, costs and expenses, including attorneys’ fees, and such other relief as the court might find just and proper. With respect to the Fair Credit Reporting Act violations alleged in the lawsuits described above, the parties reached a tentative settlement agreement in May 2019, which is subject to certain conditions, including court approval. During the three months ended June 30, 2019, the Company recorded a payable and a corresponding insurance receivable for the amount of the tentative settlement. The expected resolution of the alleged Fair Credit Reporting Act violations in the lawsuits did not have, and is not expected to have, a material adverse impact on the Company’s condensed consolidated financial statements, results of operations or liquidity. With respect to the meal and rest period and the wage and hour violations alleged in the lawsuits described above, excluding the one lawsuit described below, the parties reached a tentative settlement agreement in January 2020, which is subject to certain conditions, including court approval. During the three months ended December 31, 2019, the Company incurred a loss and recorded a charge equal to the amount of the tentative settlement. The expected resolution of the alleged meal and rest period and wage and hour violations in the lawsuits did not have, and is not expected to have, a material adverse impact on the Company’s condensed consolidated financial statements, results of operations or liquidity. With respect to one lawsuit, although the Company believes it is reasonably possible that it may incur losses associated with such matter, it is not possible to estimate the amount of loss or range of loss, if any, that might result from adverse judgments, settlements or other resolution based on the early stage of the lawsuit, the uncertainty as to the certification of a class or classes and the size of any certified class, if applicable, and the lack of resolution of significant factual and legal issues. However, depending on the amount and timing, an unfavorable resolution of the lawsuit or a change in the Company's assessment of the likelihood of loss could have a material adverse effect on the Company’s condensed consolidated financial statements, results of operations or liquidity in a future period. The Company believes that it has meritorious defenses and is prepared to vigorously defend the lawsuit.
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Lease Commitments —The Company is a tenant under long-term ground leases at five of its hotel properties. Three of these leases are operating leases and two are finance leases. The ground lease agreements terminate at various dates between 2023 and 2096 and several of the agreements include multiple renewal options for generally five ten five Operating lease costs related to ground leases are included in hotel operating expenses, while operating lease costs related to the Company’s office lease are included in general and administrative expenses, in the condensed consolidated statements of operations. Finance lease interest costs are included in interest expense, net in the condensed consolidated statements of operations (see Note 7) or, when pertaining to assets under development, are capitalized and included in property and equipment, net on the condensed consolidated balance sheets (see Note 5). No amortization costs were incurred during the three and nine months ended September 30, 2020 and 2019 for finance leases pertaining to land or land in development. The Company has no variable lease costs or short-term leases. For the three and nine months ended September 30, 2020 and 2019, the components of the Company’s total lease costs are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Operating lease costs $ 769 $ 794 $ 2,307 $ 2,332 Finance lease costs 77 61 223 183 Total lease costs $ 846 $ 855 $ 2,530 $ 2,515 The Company’s right-of-use assets and lease liabilities are as follows (in thousands): September 30, 2020 December 31, 2019 Right-of-use assets: Operating (1) $ 3,132 $ 4,863 Finance (2) 4,370 3,979 Lease liabilities: Operating (3) 10,997 12,590 Finance 3,704 3,379 _________________________________ (1) Included in other assets on the accompanying condensed consolidated balance sheets. (2) Included in property and equipment, net on the accompanying condensed consolidated balance sheets. (3) Included in accounts payable and accrued liabilities on the accompanying condensed consolidated balance sheets. Maturities of lease liabilities as of September 30, 2020, are as follows (in thousands): Years Ending December 31, Operating Leases Finance Leases Remainder of 2020 $ 735 $ 97 2021 2,220 850 2022 807 397 2023 552 400 2024 503 402 2025 503 428 Thereafter 77,091 2,671 Total $ 82,411 $ 5,245 Total discounted lease liability $ 10,997 $ 3,704 Difference between undiscounted cash flows and discounted cash flows $ 71,414 $ 1,541 Weighted-average remaining lease term 49 years 11 years Weighted-average discount rate 6.5 % 6.7 % The Company’s leases do not contain residual value guarantees and do not contain restrictions with respect to incurring additional financial obligations or paying dividends. As of September 30, 2020, the Company does not have any material leases that have not yet commenced. Letter of Credit —As of September 30, 2020, the Company had one outstanding letter of credit, issued by the Corporation, for $0.2 million, which is collateralized by the Corporation Revolving Credit Facility. Legal Contingencies —As of September 30, 2020, six purported class action lawsuits in California have been filed against the Company. The complaints allege, among other things, failure to provide meal and rest periods, wage and hour violations and violations of the Fair Credit Reporting Act. The complaints seek, among other relief, collective and class certification of the lawsuits, unspecified damages, costs and expenses, including attorneys’ fees, and such other relief as the court might find just and proper. With respect to the Fair Credit Reporting Act violations alleged in the lawsuits described above, the parties reached a tentative settlement agreement in May 2019, which is subject to certain conditions, including court approval. During the three months ended June 30, 2019, the Company recorded a payable and a corresponding insurance receivable for the amount of the tentative settlement. The expected resolution of the alleged Fair Credit Reporting Act violations in the lawsuits did not have, and is not expected to have, a material adverse impact on the Company’s condensed consolidated financial statements, results of operations or liquidity. With respect to the meal and rest period and the wage and hour violations alleged in the lawsuits described above, excluding the one lawsuit described below, the parties reached a tentative settlement agreement in January 2020, which is subject to certain conditions, including court approval. During the three months ended December 31, 2019, the Company incurred a loss and recorded a charge equal to the amount of the tentative settlement. The expected resolution of the alleged meal and rest period and wage and hour violations in the lawsuits did not have, and is not expected to have, a material adverse impact on the Company’s condensed consolidated financial statements, results of operations or liquidity. With respect to one lawsuit, although the Company believes it is reasonably possible that it may incur losses associated with such matter, it is not possible to estimate the amount of loss or range of loss, if any, that might result from adverse judgments, settlements or other resolution based on the early stage of the lawsuit, the uncertainty as to the certification of a class or classes and the size of any certified class, if applicable, and the lack of resolution of significant factual and legal issues. However, depending on the amount and timing, an unfavorable resolution of the lawsuit or a change in the Company's assessment of the likelihood of loss could have a material adverse effect on the Company’s condensed consolidated financial statements, results of operations or liquidity in a future period. The Company believes that it has meritorious defenses and is prepared to vigorously defend the lawsuit.

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - REIT	9 Months Ended
COMMITMENTS AND CONTINGENCIES - REIT	Sep. 30, 2020
Entity Information [Line Items]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Lease Commitments —The Company is a tenant under long-term ground leases at five of its hotel properties. Three of these leases are operating leases and two are finance leases. The ground lease agreements terminate at various dates between 2023 and 2096 and several of the agreements include multiple renewal options for generally five ten five Operating lease costs related to ground leases are included in hotel operating expenses, while operating lease costs related to the Company’s office lease are included in general and administrative expenses, in the condensed consolidated statements of operations. Finance lease interest costs are included in interest expense, net in the condensed consolidated statements of operations (see Note 7) or, when pertaining to assets under development, are capitalized and included in property and equipment, net on the condensed consolidated balance sheets (see Note 5). No amortization costs were incurred during the three and nine months ended September 30, 2020 and 2019 for finance leases pertaining to land or land in development. The Company has no variable lease costs or short-term leases. For the three and nine months ended September 30, 2020 and 2019, the components of the Company’s total lease costs are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Operating lease costs $ 769 $ 794 $ 2,307 $ 2,332 Finance lease costs 77 61 223 183 Total lease costs $ 846 $ 855 $ 2,530 $ 2,515 The Company’s right-of-use assets and lease liabilities are as follows (in thousands): September 30, 2020 December 31, 2019 Right-of-use assets: Operating (1) $ 3,132 $ 4,863 Finance (2) 4,370 3,979 Lease liabilities: Operating (3) 10,997 12,590 Finance 3,704 3,379 _________________________________ (1) Included in other assets on the accompanying condensed consolidated balance sheets. (2) Included in property and equipment, net on the accompanying condensed consolidated balance sheets. (3) Included in accounts payable and accrued liabilities on the accompanying condensed consolidated balance sheets. Maturities of lease liabilities as of September 30, 2020, are as follows (in thousands): Years Ending December 31, Operating Leases Finance Leases Remainder of 2020 $ 735 $ 97 2021 2,220 850 2022 807 397 2023 552 400 2024 503 402 2025 503 428 Thereafter 77,091 2,671 Total $ 82,411 $ 5,245 Total discounted lease liability $ 10,997 $ 3,704 Difference between undiscounted cash flows and discounted cash flows $ 71,414 $ 1,541 Weighted-average remaining lease term 49 years 11 years Weighted-average discount rate 6.5 % 6.7 % The Company’s leases do not contain residual value guarantees and do not contain restrictions with respect to incurring additional financial obligations or paying dividends. As of September 30, 2020, the Company does not have any material leases that have not yet commenced. Letter of Credit —As of September 30, 2020, the Company had one outstanding letter of credit, issued by the Corporation, for $0.2 million, which is collateralized by the Corporation Revolving Credit Facility. Legal Contingencies —As of September 30, 2020, six purported class action lawsuits in California have been filed against the Company. The complaints allege, among other things, failure to provide meal and rest periods, wage and hour violations and violations of the Fair Credit Reporting Act. The complaints seek, among other relief, collective and class certification of the lawsuits, unspecified damages, costs and expenses, including attorneys’ fees, and such other relief as the court might find just and proper. With respect to the Fair Credit Reporting Act violations alleged in the lawsuits described above, the parties reached a tentative settlement agreement in May 2019, which is subject to certain conditions, including court approval. During the three months ended June 30, 2019, the Company recorded a payable and a corresponding insurance receivable for the amount of the tentative settlement. The expected resolution of the alleged Fair Credit Reporting Act violations in the lawsuits did not have, and is not expected to have, a material adverse impact on the Company’s condensed consolidated financial statements, results of operations or liquidity. With respect to the meal and rest period and the wage and hour violations alleged in the lawsuits described above, excluding the one lawsuit described below, the parties reached a tentative settlement agreement in January 2020, which is subject to certain conditions, including court approval. During the three months ended December 31, 2019, the Company incurred a loss and recorded a charge equal to the amount of the tentative settlement. The expected resolution of the alleged meal and rest period and wage and hour violations in the lawsuits did not have, and is not expected to have, a material adverse impact on the Company’s condensed consolidated financial statements, results of operations or liquidity. With respect to one lawsuit, although the Company believes it is reasonably possible that it may incur losses associated with such matter, it is not possible to estimate the amount of loss or range of loss, if any, that might result from adverse judgments, settlements or other resolution based on the early stage of the lawsuit, the uncertainty as to the certification of a class or classes and the size of any certified class, if applicable, and the lack of resolution of significant factual and legal issues. However, depending on the amount and timing, an unfavorable resolution of the lawsuit or a change in the Company's assessment of the likelihood of loss could have a material adverse effect on the Company’s condensed consolidated financial statements, results of operations or liquidity in a future period. The Company believes that it has meritorious defenses and is prepared to vigorously defend the lawsuit.
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Lease Commitments —The Company is a tenant under long-term ground leases at five of its hotel properties. Three of these leases are operating leases and two are finance leases. The ground lease agreements terminate at various dates between 2023 and 2096 and several of the agreements include multiple renewal options for generally five ten five Operating lease costs related to ground leases are included in hotel operating expenses, while operating lease costs related to the Company’s office lease are included in general and administrative expenses, in the condensed consolidated statements of operations. Finance lease interest costs are included in interest expense, net in the condensed consolidated statements of operations (see Note 7) or, when pertaining to assets under development, are capitalized and included in property and equipment, net on the condensed consolidated balance sheets (see Note 5). No amortization costs were incurred during the three and nine months ended September 30, 2020 and 2019 for finance leases pertaining to land or land in development. The Company has no variable lease costs or short-term leases. For the three and nine months ended September 30, 2020 and 2019, the components of the Company’s total lease costs are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Operating lease costs $ 769 $ 794 $ 2,307 $ 2,332 Finance lease costs 77 61 223 183 Total lease costs $ 846 $ 855 $ 2,530 $ 2,515 The Company’s right-of-use assets and lease liabilities are as follows (in thousands): September 30, 2020 December 31, 2019 Right-of-use assets: Operating (1) $ 3,132 $ 4,863 Finance (2) 4,370 3,979 Lease liabilities: Operating (3) 10,997 12,590 Finance 3,704 3,379 _________________________________ (1) Included in other assets on the accompanying condensed consolidated balance sheets. (2) Included in property and equipment, net on the accompanying condensed consolidated balance sheets. (3) Included in accounts payable and accrued liabilities on the accompanying condensed consolidated balance sheets. Maturities of lease liabilities as of September 30, 2020, are as follows (in thousands): Years Ending December 31, Operating Leases Finance Leases Remainder of 2020 $ 735 $ 97 2021 2,220 850 2022 807 397 2023 552 400 2024 503 402 2025 503 428 Thereafter 77,091 2,671 Total $ 82,411 $ 5,245 Total discounted lease liability $ 10,997 $ 3,704 Difference between undiscounted cash flows and discounted cash flows $ 71,414 $ 1,541 Weighted-average remaining lease term 49 years 11 years Weighted-average discount rate 6.5 % 6.7 % The Company’s leases do not contain residual value guarantees and do not contain restrictions with respect to incurring additional financial obligations or paying dividends. As of September 30, 2020, the Company does not have any material leases that have not yet commenced. Letter of Credit —As of September 30, 2020, the Company had one outstanding letter of credit, issued by the Corporation, for $0.2 million, which is collateralized by the Corporation Revolving Credit Facility. Legal Contingencies —As of September 30, 2020, six purported class action lawsuits in California have been filed against the Company. The complaints allege, among other things, failure to provide meal and rest periods, wage and hour violations and violations of the Fair Credit Reporting Act. The complaints seek, among other relief, collective and class certification of the lawsuits, unspecified damages, costs and expenses, including attorneys’ fees, and such other relief as the court might find just and proper. With respect to the Fair Credit Reporting Act violations alleged in the lawsuits described above, the parties reached a tentative settlement agreement in May 2019, which is subject to certain conditions, including court approval. During the three months ended June 30, 2019, the Company recorded a payable and a corresponding insurance receivable for the amount of the tentative settlement. The expected resolution of the alleged Fair Credit Reporting Act violations in the lawsuits did not have, and is not expected to have, a material adverse impact on the Company’s condensed consolidated financial statements, results of operations or liquidity. With respect to the meal and rest period and the wage and hour violations alleged in the lawsuits described above, excluding the one lawsuit described below, the parties reached a tentative settlement agreement in January 2020, which is subject to certain conditions, including court approval. During the three months ended December 31, 2019, the Company incurred a loss and recorded a charge equal to the amount of the tentative settlement. The expected resolution of the alleged meal and rest period and wage and hour violations in the lawsuits did not have, and is not expected to have, a material adverse impact on the Company’s condensed consolidated financial statements, results of operations or liquidity. With respect to one lawsuit, although the Company believes it is reasonably possible that it may incur losses associated with such matter, it is not possible to estimate the amount of loss or range of loss, if any, that might result from adverse judgments, settlements or other resolution based on the early stage of the lawsuit, the uncertainty as to the certification of a class or classes and the size of any certified class, if applicable, and the lack of resolution of significant factual and legal issues. However, depending on the amount and timing, an unfavorable resolution of the lawsuit or a change in the Company's assessment of the likelihood of loss could have a material adverse effect on the Company’s condensed consolidated financial statements, results of operations or liquidity in a future period. The Company believes that it has meritorious defenses and is prepared to vigorously defend the lawsuit.
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Lease Commitments —The Company is a tenant under long-term ground leases at five of its hotel properties. Three of these leases are operating leases and two are finance leases. The ground lease agreements terminate at various dates between 2023 and 2096 and several of the agreements include multiple renewal options for generally five ten five Operating lease costs related to ground leases are included in hotel operating expenses, while operating lease costs related to the Company’s office lease are included in general and administrative expenses, in the condensed consolidated statements of operations. Finance lease interest costs are included in interest expense, net in the condensed consolidated statements of operations (see Note 7) or, when pertaining to assets under development, are capitalized and included in property and equipment, net on the condensed consolidated balance sheets (see Note 5). No amortization costs were incurred during the three and nine months ended September 30, 2020 and 2019 for finance leases pertaining to land or land in development. The Company has no variable lease costs or short-term leases. For the three and nine months ended September 30, 2020 and 2019, the components of the Company’s total lease costs are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Operating lease costs $ 769 $ 794 $ 2,307 $ 2,332 Finance lease costs 77 61 223 183 Total lease costs $ 846 $ 855 $ 2,530 $ 2,515 The Company’s right-of-use assets and lease liabilities are as follows (in thousands): September 30, 2020 December 31, 2019 Right-of-use assets: Operating (1) $ 3,132 $ 4,863 Finance (2) 4,370 3,979 Lease liabilities: Operating (3) 10,997 12,590 Finance 3,704 3,379 _________________________________ (1) Included in other assets on the accompanying condensed consolidated balance sheets. (2) Included in property and equipment, net on the accompanying condensed consolidated balance sheets. (3) Included in accounts payable and accrued liabilities on the accompanying condensed consolidated balance sheets. Maturities of lease liabilities as of September 30, 2020, are as follows (in thousands): Years Ending December 31, Operating Leases Finance Leases Remainder of 2020 $ 735 $ 97 2021 2,220 850 2022 807 397 2023 552 400 2024 503 402 2025 503 428 Thereafter 77,091 2,671 Total $ 82,411 $ 5,245 Total discounted lease liability $ 10,997 $ 3,704 Difference between undiscounted cash flows and discounted cash flows $ 71,414 $ 1,541 Weighted-average remaining lease term 49 years 11 years Weighted-average discount rate 6.5 % 6.7 % The Company’s leases do not contain residual value guarantees and do not contain restrictions with respect to incurring additional financial obligations or paying dividends. As of September 30, 2020, the Company does not have any material leases that have not yet commenced. Letter of Credit —As of September 30, 2020, the Company had one outstanding letter of credit, issued by the Corporation, for $0.2 million, which is collateralized by the Corporation Revolving Credit Facility. Legal Contingencies —As of September 30, 2020, six purported class action lawsuits in California have been filed against the Company. The complaints allege, among other things, failure to provide meal and rest periods, wage and hour violations and violations of the Fair Credit Reporting Act. The complaints seek, among other relief, collective and class certification of the lawsuits, unspecified damages, costs and expenses, including attorneys’ fees, and such other relief as the court might find just and proper. With respect to the Fair Credit Reporting Act violations alleged in the lawsuits described above, the parties reached a tentative settlement agreement in May 2019, which is subject to certain conditions, including court approval. During the three months ended June 30, 2019, the Company recorded a payable and a corresponding insurance receivable for the amount of the tentative settlement. The expected resolution of the alleged Fair Credit Reporting Act violations in the lawsuits did not have, and is not expected to have, a material adverse impact on the Company’s condensed consolidated financial statements, results of operations or liquidity. With respect to the meal and rest period and the wage and hour violations alleged in the lawsuits described above, excluding the one lawsuit described below, the parties reached a tentative settlement agreement in January 2020, which is subject to certain conditions, including court approval. During the three months ended December 31, 2019, the Company incurred a loss and recorded a charge equal to the amount of the tentative settlement. The expected resolution of the alleged meal and rest period and wage and hour violations in the lawsuits did not have, and is not expected to have, a material adverse impact on the Company’s condensed consolidated financial statements, results of operations or liquidity. With respect to one lawsuit, although the Company believes it is reasonably possible that it may incur losses associated with such matter, it is not possible to estimate the amount of loss or range of loss, if any, that might result from adverse judgments, settlements or other resolution based on the early stage of the lawsuit, the uncertainty as to the certification of a class or classes and the size of any certified class, if applicable, and the lack of resolution of significant factual and legal issues. However, depending on the amount and timing, an unfavorable resolution of the lawsuit or a change in the Company's assessment of the likelihood of loss could have a material adverse effect on the Company’s condensed consolidated financial statements, results of operations or liquidity in a future period. The Company believes that it has meritorious defenses and is prepared to vigorously defend the lawsuit.
ESH Hospitality, Inc.
Entity Information [Line Items]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Lease Commitments —ESH REIT is a tenant under long-term ground leases at five of its hotel properties. Three of these leases are operating leases and two are finance leases. The ground lease agreements terminate at various dates between 2023 and 2096 and several of the agreements include multiple renewal options for generally five ten Operating lease costs related to ground leases are included in hotel operating expenses in the condensed consolidated statements of operations. Finance lease interest costs are included in interest expense, net in the condensed consolidated statements of operations (see Note 7) or, when pertaining to assets under development, are capitalized and included in property and equipment, net on the condensed consolidated balance sheets (see Note 5). No amortization costs were incurred during the three and nine months ended September 30, 2020 and 2019 for finance leases pertaining to land or land in development. ESH REIT has no variable lease costs or short-term leases. For the three and nine months ended September 30, 2020 and 2019, components of ESH REIT’s total lease costs are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Operating lease costs $ 326 $ 351 $ 979 $ 1,004 Finance lease costs 77 61 223 183 Total lease costs $ 403 $ 412 $ 1,202 $ 1,187 ESH REIT’s right-of-use assets and lease liabilities are as follows (in thousands): September 30, 2020 December 31, 2019 Right-of-use assets: Operating (1) $ 1,564 $ 2,084 Finance (2) 4,370 3,979 Lease liabilities: Operating (3) 9,082 9,207 Finance 3,704 3,379 _________________________________ (1) Included in other assets on the accompanying condensed consolidated balance sheets. (2) Included in property and equipment, net on the accompanying condensed consolidated balance sheets. (3) Included in accounts payable and accrued liabilities on the accompanying condensed consolidated balance sheets. Maturities of lease liabilities as of September 30, 2020, are as follows (in thousands): Years Ending December 31, Operating Leases Finance Leases Remainder of 2020 $ 196 $ 97 2021 784 850 2022 807 397 2023 552 400 2024 503 402 2025 503 428 Thereafter 77,091 2,671 Total $ 80,436 $ 5,245 Total discounted lease liability $ 9,082 $ 3,704 Difference between undiscounted cash flows and discounted cash flows $ 71,354 $ 1,541 Weighted-average remaining lease term 59 years 11 years Weighted-average discount rate 6.6 % 6.7 % ESH REIT’s leases do not contain residual value guarantees and do not contain restrictions with respect to incurring additional financial obligations or paying dividends. As of September 30, 2020, ESH REIT does not have any leases that have not yet commenced. Legal Contingencies —ESH REIT is not a party to any litigation or claims, other than routine matters arising in the ordinary course of business that are incidental to the operation of its business. ESH REIT believes that the results of all litigation and claims, individually or in the aggregate, will not have a material adverse effect on its condensed consolidated financial statements, its business, results of operations and financial condition.
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Lease Commitments —ESH REIT is a tenant under long-term ground leases at five of its hotel properties. Three of these leases are operating leases and two are finance leases. The ground lease agreements terminate at various dates between 2023 and 2096 and several of the agreements include multiple renewal options for generally five ten Operating lease costs related to ground leases are included in hotel operating expenses in the condensed consolidated statements of operations. Finance lease interest costs are included in interest expense, net in the condensed consolidated statements of operations (see Note 7) or, when pertaining to assets under development, are capitalized and included in property and equipment, net on the condensed consolidated balance sheets (see Note 5). No amortization costs were incurred during the three and nine months ended September 30, 2020 and 2019 for finance leases pertaining to land or land in development. ESH REIT has no variable lease costs or short-term leases. For the three and nine months ended September 30, 2020 and 2019, components of ESH REIT’s total lease costs are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Operating lease costs $ 326 $ 351 $ 979 $ 1,004 Finance lease costs 77 61 223 183 Total lease costs $ 403 $ 412 $ 1,202 $ 1,187 ESH REIT’s right-of-use assets and lease liabilities are as follows (in thousands): September 30, 2020 December 31, 2019 Right-of-use assets: Operating (1) $ 1,564 $ 2,084 Finance (2) 4,370 3,979 Lease liabilities: Operating (3) 9,082 9,207 Finance 3,704 3,379 _________________________________ (1) Included in other assets on the accompanying condensed consolidated balance sheets. (2) Included in property and equipment, net on the accompanying condensed consolidated balance sheets. (3) Included in accounts payable and accrued liabilities on the accompanying condensed consolidated balance sheets. Maturities of lease liabilities as of September 30, 2020, are as follows (in thousands): Years Ending December 31, Operating Leases Finance Leases Remainder of 2020 $ 196 $ 97 2021 784 850 2022 807 397 2023 552 400 2024 503 402 2025 503 428 Thereafter 77,091 2,671 Total $ 80,436 $ 5,245 Total discounted lease liability $ 9,082 $ 3,704 Difference between undiscounted cash flows and discounted cash flows $ 71,354 $ 1,541 Weighted-average remaining lease term 59 years 11 years Weighted-average discount rate 6.6 % 6.7 % ESH REIT’s leases do not contain residual value guarantees and do not contain restrictions with respect to incurring additional financial obligations or paying dividends. As of September 30, 2020, ESH REIT does not have any leases that have not yet commenced. Legal Contingencies —ESH REIT is not a party to any litigation or claims, other than routine matters arising in the ordinary course of business that are incidental to the operation of its business. ESH REIT believes that the results of all litigation and claims, individually or in the aggregate, will not have a material adverse effect on its condensed consolidated financial statements, its business, results of operations and financial condition.
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Lease Commitments —ESH REIT is a tenant under long-term ground leases at five of its hotel properties. Three of these leases are operating leases and two are finance leases. The ground lease agreements terminate at various dates between 2023 and 2096 and several of the agreements include multiple renewal options for generally five ten Operating lease costs related to ground leases are included in hotel operating expenses in the condensed consolidated statements of operations. Finance lease interest costs are included in interest expense, net in the condensed consolidated statements of operations (see Note 7) or, when pertaining to assets under development, are capitalized and included in property and equipment, net on the condensed consolidated balance sheets (see Note 5). No amortization costs were incurred during the three and nine months ended September 30, 2020 and 2019 for finance leases pertaining to land or land in development. ESH REIT has no variable lease costs or short-term leases. For the three and nine months ended September 30, 2020 and 2019, components of ESH REIT’s total lease costs are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Operating lease costs $ 326 $ 351 $ 979 $ 1,004 Finance lease costs 77 61 223 183 Total lease costs $ 403 $ 412 $ 1,202 $ 1,187 ESH REIT’s right-of-use assets and lease liabilities are as follows (in thousands): September 30, 2020 December 31, 2019 Right-of-use assets: Operating (1) $ 1,564 $ 2,084 Finance (2) 4,370 3,979 Lease liabilities: Operating (3) 9,082 9,207 Finance 3,704 3,379 _________________________________ (1) Included in other assets on the accompanying condensed consolidated balance sheets. (2) Included in property and equipment, net on the accompanying condensed consolidated balance sheets. (3) Included in accounts payable and accrued liabilities on the accompanying condensed consolidated balance sheets. Maturities of lease liabilities as of September 30, 2020, are as follows (in thousands): Years Ending December 31, Operating Leases Finance Leases Remainder of 2020 $ 196 $ 97 2021 784 850 2022 807 397 2023 552 400 2024 503 402 2025 503 428 Thereafter 77,091 2,671 Total $ 80,436 $ 5,245 Total discounted lease liability $ 9,082 $ 3,704 Difference between undiscounted cash flows and discounted cash flows $ 71,354 $ 1,541 Weighted-average remaining lease term 59 years 11 years Weighted-average discount rate 6.6 % 6.7 % ESH REIT’s leases do not contain residual value guarantees and do not contain restrictions with respect to incurring additional financial obligations or paying dividends. As of September 30, 2020, ESH REIT does not have any leases that have not yet commenced. Legal Contingencies —ESH REIT is not a party to any litigation or claims, other than routine matters arising in the ordinary course of business that are incidental to the operation of its business. ESH REIT believes that the results of all litigation and claims, individually or in the aggregate, will not have a material adverse effect on its condensed consolidated financial statements, its business, results of operations and financial condition.

EQUITY-BASED COMPENSATION

EQUITY-BASED COMPENSATION	9 Months Ended
EQUITY-BASED COMPENSATION	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
EQUITY-BASED COMPENSATION	EQUITY-BASED COMPENSATION The Corporation and ESH REIT each maintain a long-term incentive plan (“LTIP”), approved by their shareholders. Under each LTIP, the Corporation and ESH REIT may issue to eligible employees or directors restricted stock units (“RSUs”) or other equity-based awards, in respect of Paired Shares, with service, performance or market vesting conditions. The aggregate number of Paired Shares that may be the subject of awards under the LTIPs shall not exceed 8.0 million, of which no more than 4.0 million may be granted as incentive stock options. Each of the Corporation’s and ESH REIT’s LTIPs has a share reserve of an equivalent number of shares of Corporation common stock and ESH REIT Class B common stock. As of September 30, 2020, 4.2 million Paired Shares were available for future issuance under the LTIPs. Equity-based compensation expense is recognized by amortizing the grant-date fair value on a straight-line basis over the requisite service period of each award. A portion of the grant-date fair value of all equity-based awards is allocated to a share of Corporation common stock and a portion is allocated to a share of ESH REIT Class B common stock. Equity-based compensation expense, which is included in general and administrative expenses in the accompanying condensed consolidated statements of operations, was $1.6 million and $4.6 million for the three and nine months ended September 30, 2020, respectively, and $1.9 million and $6.1 million for the three and nine months ended September 30, 2019. As of September 30, 2020, unrecognized compensation expense related to outstanding equity-based awards and the related weighted-average period over which it is expected to be recognized subsequent to September 30, 2020, is presented in the following table. Total unrecognized compensation expense will be adjusted for forfeitures and the achievement of certain market-based conditions. Unrecognized Compensation Expense Related to Outstanding Awards (in thousands) Remaining Weighted-Average Amortization Period (in years) RSUs with service vesting conditions $ 6,736 1.5 RSUs with market vesting conditions 2,887 2.0 Total unrecognized compensation expense $ 9,623 RSU activity during the nine months ended September 30, 2020, was as follows: Service-Based Awards Performance-Based Awards - Number of Weighted- Number of Weighted- Outstanding at January 1, 2020 928 $ 16.77 255 $ 16.56 Granted 371 $ 12.37 290 $ 11.52 Settled (353) $ 15.91 (46) $ 18.58 Forfeited (216) $ 16.70 (123) $ 14.96 Outstanding at September 30, 2020 730 $ 14.24 376 $ 12.96 Vested at September 30, 2020 80 $ 15.05 — $ — Nonvested at September 30, 2020 650 $ 14.13 376 $ 12.96 The grant-date fair value of awards with service vesting conditions is based on the closing price of a Paired Share on the date of grant. Service-based awards vest over a period of one three Expected holding period 2.92 years Risk–free rate of return 1.43 % Expected dividend yield 7.01 %

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Distribution On November 9, 2020, the Board of Directors of the Corporation declared a cash distribution of $0.01 per share for the third quarter of 2020 on its common stock. This distribution is payable on December 8, 2020 to shareholders of record as of November 24, 2020.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2020
Accounting Policies [Abstract]
Interim Presentation	Interim Presentation— Certain information and footnote disclosures normally included in financial statements presented in accordance with U.S. GAAP have been condensed or omitted in the accompanying condensed consolidated financial statements. The Company believes the disclosures made are adequate to prevent the information presented from being misleading. However, the condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements as of and for the year ended December 31, 2019 included in the combined annual report on Form 10-K filed with the U.S. Securities and Exchange Commission (“SEC”) on February 26, 2020. The accompanying condensed consolidated financial statements reflect all adjustments (consisting only of normal and recurring items) necessary to present fairly the Company’s financial position as of September 30, 2020, the results of the Company’s operations, comprehensive income and changes in equity for the three and nine months ended September 30, 2020 and 2019 and cash flows for the nine months ended September 30, 2020 and 2019. Interim results are not necessarily indicative of full year performance because of the impact of seasonal, short-term or other market variations, including the impact of the COVID-19 pandemic, as well as the impact of acquisitions, dispositions, hotel renovations and financing or other capital transactions.
Use of Estimates	Use of Estimates —The preparation of the accompanying condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts of assets and liabilities, disclosures of contingent assets and liabilities at the date of the financial statements, and amounts of revenues and expenses during the reporting period. Management used significant estimates to determine the estimated useful lives of tangible assets, as well as in the assessment of tangible and intangible assets for impairment, estimated liabilities for insurance reserves and income taxes. Actual results could differ from those estimates.
Property and Equipment	Property and Equipment —Property and equipment additions are recorded at cost. Major improvements that extend the life or utility of property or equipment are capitalized and depreciated over a period equal to the shorter of the estimated useful life of the improvement or the remaining estimated useful life of the asset. Ordinary repairs and maintenance are charged to expense as incurred. Depreciation and amortization are recorded on a straight-line basis over estimated useful lives which range from 2 to 49 years. Management assesses long-lived assets for potential impairment quarterly, as well as when events or changes in circumstances indicate the carrying amount of an asset or group of assets may not be recoverable. The identification of events or changes in circumstances that indicate the carrying value of assets may not be recoverable requires judgment. The Company reviews for impairment indicators at the lowest level of identifiable cash flows based on quantitative, qualitative and certain industry-related factors. Quantitative factors include, but are not limited to, hotel property EBITDA, EBITDA margins and EBITDA multiples, and serve to screen assets with historical, current or projected operating cash flow losses or deterioration. Qualitative factors include a change in physical condition, economic environment, regulatory environment or primary use, including the evaluation of the asset for disposition. Recoverability of property and equipment is measured by a comparison of the carrying amount of a hotel property or group of hotel properties to the estimated future undiscounted cash flows expected to be generated by the hotel property or group of hotel properties. Impairment is recognized when estimated future undiscounted cash flows, including expected proceeds from disposition, are less than the carrying value of the hotel property or group of hotel properties. To the extent that a hotel property or group of hotel properties is impaired, the excess carrying amount over estimated fair value is recognized as an impairment charge. Fair value is determined based upon the discounted cash flows of the hotel property or group of hotel properties, bids, quoted market prices or independent appraisals, as considered necessary. The estimation and evaluation of future cash flows, in particular the holding period for real estate assets and asset composition and/or concentration within real estate portfolios, relies on judgments and assumptions regarding holding period, current and future operating performance and current and future market conditions. It is possible that such judgments and/or estimates will change; in particular, the effects of the COVID-19 pandemic could cause economic and market conditions to continue to deteriorate, and if this occurs, or if the Company's expected holding period for real estate assets changes, the Company may recognize impairment charges or losses on sale in future periods reflecting either changes in estimate, circumstance or the estimated market value of assets. During the three and nine months ended September 30, 2020, the Company recognized impairment charges of $0.4 million and $1.1 million, respectively, related to one hotel located in Illinois and an undeveloped land parcel. The hotel-related impairment charge was incurred during the three months ended September
Intangible Assets and Goodwill	Intangible Assets and Goodwill —Intangible assets include trademarks, corporate customer relationships and licenses related to certain internal-use software. Corporate customer relationships and software licenses are amortized using the straight-line method over their estimated useful lives; the estimated useful life of customer relationships is 20 years, and the estimated useful life of software licenses is the remaining non-cancellable term of each respective contract. Trademarks are not amortized. Goodwill represents the purchase price in excess of the fair value of net assets acquired in conjunction with the acquisition of the Company's predecessor in 2010. Definite-lived intangible assets are reviewed for impairment quarterly and whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Indefinite-lived intangible assets, including goodwill, are reviewed for impairment quarterly, and the Company tests for impairment more frequently if events or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. The Company has two reportable operating segments, owned hotels and franchise and management. There is no goodwill associated with the Company's franchise and management segment. Management analyzes goodwill associated with all owned hotels when analyzing for potential impairment. The Company first assesses qualitative factors to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying amount. As of September 30, 2020, the Company believes that the carrying amount of its intangible assets, including goodwill, are recoverable and there are no changes in circumstances that would more likely than not reduce the fair value of its reporting units below their carrying amount; therefore, no impairment charges were recorded during the three and nine months ended September 30, 2020. However, if the effects of the COVID-19 pandemic cause economic and market conditions to continue to deteriorate, these events could result in impairment charges in the future. Actual results are subject to a high degree of uncertainty due to the volatility of macroeconomic trends.
Revenue Recognition	Revenue from Owned and Operated Hotels — Revenue generated from owned and operated hotels consists of room and other hotel revenues recognized when services are provided. When a reservation is made, the Company deems that the parties have approved a contract in accordance with customary business practices and are committed to perform their respective obligations. At such time, each party’s rights regarding the services to be transferred are identified, payment terms are specified, the contract has commercial substance and, in most instances, it is probable the Company will collect substantially all consideration to which it will be entitled in exchange for services. Each room night consumed by a guest with a cancellable reservation represents a contract whereby the Company has a performance obligation to provide the room night at an agreed upon price. For cancellable reservations, the Company recognizes revenue as each performance obligation (i.e., each room night) is met. Such contract is renewed if the guest continues their stay. For room nights consumed by a guest with a non-cancellable reservation, the entire reservation period represents the contract term whereby the Company has a performance obligation to provide the room night or nights at an agreed upon price. For non-cancellable reservations, the Company recognizes revenue over the term of the performance period (i.e., the reservation period) as room nights are consumed. For these reservations, the room rate is typically fixed over the reservation period. The Company uses an output method based on performance completed to date (i.e., room nights consumed) to determine the amount of revenue it recognizes on a daily basis if the length of a non-cancellable reservation exceeds one night since consumption of room nights indicates when services are transferred to the guest. In certain instances, variable consideration may exist with respect to the transaction price, such as discounts, coupons and price concessions made upon guest checkout. In evaluating its performance obligation, the Company bundles the obligation to provide the guest the room itself with other obligations (such as free WiFi, grab and go breakfast, access to on-site laundry facilities and parking), as the other obligations are not distinct and separable because the guest cannot benefit from the additional amenities without the consumed room night. The Company’s obligation to provide the additional items or services is not separately identifiable from the fundamental contractual obligation (i.e., providing the room and its contents). The Company has no performance obligations once a guest’s stay is complete. Certain revenues are generated through third-party intermediaries or distribution channels (i.e., online travel agents). Regardless of the basis on which the Company is compensated (i.e., gross or net), the Company is responsible for fulfilling the promise to provide the hotel room and related services to the guest and retains inventory risk. Since the Company controls the inventory and services provided and because third-party intermediaries are typically not contractually required to guarantee room night consumption, the Company is the principal in these transactions. As such, the Company is required to record revenue at an amount equal to the price charged to the guest (i.e., on a gross basis). Third-party intermediaries that pay the Company directly (i.e., on a net basis) typically charge the guest additional fees, blend the room offering with other offerings at amounts which are not allocable and may adjust the price without the Company’s approval. As such, the Company is unable to calculate the room rate charged to the guest. Since any estimate the Company would make has significant uncertainty that ultimately would not be resolved, despite its role as principal, in these instances the Company records revenue equal to the amount paid by the third-party intermediaries (i.e., the net amount). Revenue from Franchise and Management Fees — Revenue generated from franchise and management fees consists of the following: • Franchise fees, which consist of an initial fee and an ongoing royalty fee based on a percentage of a hotel’s monthly revenue in exchange for the access to and use of the Company’s brand name and other intellectual property. Initial fees are deferred and recognized over the expected contract or customer life. Royalty fees are recognized over time as franchisees derive value from the license to use the intellectual property. • Management fees, which consist of an ongoing base fee calculated as a percentage of a hotel’s monthly revenue in exchange for on-site hotel management services. Management fees are recognized over time as third-party hotel owners derive value from on-site personnel and related services. • Other revenues from franchised and managed properties, which include the reimbursement of costs incurred on behalf of third-party hotel owners on a direct and an indirect basis, as follows: ◦ Direct costs incurred with respect to management and franchise agreements include on-site hotel personnel and incremental reservation and distribution costs for which the Company is reimbursed on a dollar-for-dollar basis. Since the Company employs the hotel personnel and has discretion over reservation and distribution costs, it is the principal with respect to these services and revenue is recognized on a gross basis. ◦ Indirect costs incurred with respect to franchise agreements include costs associated with certain shared system-wide platforms (i.e., system services), such as marketing, technology infrastructure, central reservations, national sales and revenue management systems. The Company is reimbursed for indirect costs through a system service fee, or program fee, based on a percentage of a hotel’s monthly revenue. System service fees are recognized over time as franchisees derive value from the license to use these processes and systems. The Company has discretion over how it spends system service fees and is the principal with respect to these services. Revenue is recognized on a gross basis; expense is recognized as incurred. Over time, the Company manages system services to break-even, but the timing of system service fee revenues will typically not align with expenses incurred to operate the programs. The promise to provide access to the Company’s intellectual property is combined with the promise to provide system services to form a single performance obligation since the promises generally accompany one another. Hotel management services form a single performance obligation. As noted above, each identified performance obligation is considered to be a series of services transferred over time. Revenue is recognized on an output method based on performance completed to date. The Company recognizes revenue in the amount to which it has a right to bill third parties under their respective franchise or management agreements, as it has a right to consideration in an amount that corresponds directly with the third parties’ hotel revenues. Franchise, management and system service fees are characterized as variable consideration and vary from period to period. In the event that fees include variables that extend beyond the current period, the Company uses the most likely amount method to determine the amount of revenue to record based on a reasonable revenue forecast for the applicable hotel. In most instances, the Company does not have constraining estimates, as third-party hotel revenues are typically available and obtained monthly.
Recently Issued Accounting Standards	Recently Issued Accounting Standards Reference Rate Reform —In March 2020, the FASB issued an accounting standards update that provides optional expedients and exceptions for applying U.S. GAAP to contract modifications and hedging relationships that reference LIBOR, subject to meeting certain criteria. The Company adopted this update on March 12, 2020, and the update is effective through December 31, 2022, during which time the Company may elect to apply the optional expedients and exceptions offered under the standard. The Company's variable rate debt and interest rate swap are tied to rates that reference LIBOR (see Notes 7 and 8). As of September 30, 2020, the Company had not applied any of these optional expedients or exceptions. The adoption of this update did not, and is not expected to, have a material effect on the Company's condensed consolidated financial statements. Income Taxes —In December 2019, the FASB issued an accounting standards update which simplifies the accounting for income taxes. The update amends several topics including interim period accounting for enacted changes in tax law and year-to-date loss limitation in interim-period tax accounting. This update will be effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2020, and may be early adopted. The Company does not expect the adoption of this update to have a material effect on its condensed consolidated financial statements. Fair Value Measurement— In August 2018, the FASB issued an accounting standards update which modifies the disclosure requirements for fair value measurements in Topic 820, Fair Value Measurement . The Company adopted this update on January 1, 2020. The adoption of this update did not have a material effect on the Company's condensed consolidated financial statements. Intangibles-Goodwill and Other—Internal-Use Software— In August 2018, the FASB issued an accounting standards update which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software and hosting arrangements that include an internal-use software license. The Company adopted this update on January 1, 2020, using a prospective transition method. The adoption of this update did not have a material effect on the Company's condensed consolidated financial statements. Goodwill— In January 2017, the FASB issued an accounting standards update in which the guidance on testing for goodwill was updated to eliminate Step 2 in the determination on whether goodwill should be considered impaired. Annual and/or interim assessments are still required. The Company adopted this update on January 1, 2020, using a prospective transition method. The adoption of this update did not have a material effect on the Company's condensed consolidated financial statements. Financial Instruments—Credit Losses— In June 2016, the FASB issued an accounting standards update which requires the measurement of an impairment allowance for certain financial assets based on a company’s current estimate of all contractual cash flows it does not expect to collect. The new standard primarily impacts the manner in which the Company estimates its allowance for uncollectible trade receivables. The standard requires the Company to measure its allowance for doubtful accounts based on current conditions, historical experience and reasonable and supportable forecasts for each pool of receivables with similar risk characteristics. The Company adopted this update on January 1, 2020, using a modified retrospective method. The adoption of this update did not have a material effect on the Company's condensed consolidated financial statements and had no effect on or impact to retained earnings.

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - REIT (Policies)	9 Months Ended
	Sep. 30, 2020
Entity Information [Line Items]
Interim Presentation	Interim Presentation— Certain information and footnote disclosures normally included in financial statements presented in accordance with U.S. GAAP have been condensed or omitted in the accompanying condensed consolidated financial statements. The Company believes the disclosures made are adequate to prevent the information presented from being misleading. However, the condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements as of and for the year ended December 31, 2019 included in the combined annual report on Form 10-K filed with the U.S. Securities and Exchange Commission (“SEC”) on February 26, 2020. The accompanying condensed consolidated financial statements reflect all adjustments (consisting only of normal and recurring items) necessary to present fairly the Company’s financial position as of September 30, 2020, the results of the Company’s operations, comprehensive income and changes in equity for the three and nine months ended September 30, 2020 and 2019 and cash flows for the nine months ended September 30, 2020 and 2019. Interim results are not necessarily indicative of full year performance because of the impact of seasonal, short-term or other market variations, including the impact of the COVID-19 pandemic, as well as the impact of acquisitions, dispositions, hotel renovations and financing or other capital transactions.
Use of Estimates	Use of Estimates —The preparation of the accompanying condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts of assets and liabilities, disclosures of contingent assets and liabilities at the date of the financial statements, and amounts of revenues and expenses during the reporting period. Management used significant estimates to determine the estimated useful lives of tangible assets, as well as in the assessment of tangible and intangible assets for impairment, estimated liabilities for insurance reserves and income taxes. Actual results could differ from those estimates.
Property and Equipment	Property and Equipment —Property and equipment additions are recorded at cost. Major improvements that extend the life or utility of property or equipment are capitalized and depreciated over a period equal to the shorter of the estimated useful life of the improvement or the remaining estimated useful life of the asset. Ordinary repairs and maintenance are charged to expense as incurred. Depreciation and amortization are recorded on a straight-line basis over estimated useful lives which range from 2 to 49 years. Management assesses long-lived assets for potential impairment quarterly, as well as when events or changes in circumstances indicate the carrying amount of an asset or group of assets may not be recoverable. The identification of events or changes in circumstances that indicate the carrying value of assets may not be recoverable requires judgment. The Company reviews for impairment indicators at the lowest level of identifiable cash flows based on quantitative, qualitative and certain industry-related factors. Quantitative factors include, but are not limited to, hotel property EBITDA, EBITDA margins and EBITDA multiples, and serve to screen assets with historical, current or projected operating cash flow losses or deterioration. Qualitative factors include a change in physical condition, economic environment, regulatory environment or primary use, including the evaluation of the asset for disposition. Recoverability of property and equipment is measured by a comparison of the carrying amount of a hotel property or group of hotel properties to the estimated future undiscounted cash flows expected to be generated by the hotel property or group of hotel properties. Impairment is recognized when estimated future undiscounted cash flows, including expected proceeds from disposition, are less than the carrying value of the hotel property or group of hotel properties. To the extent that a hotel property or group of hotel properties is impaired, the excess carrying amount over estimated fair value is recognized as an impairment charge. Fair value is determined based upon the discounted cash flows of the hotel property or group of hotel properties, bids, quoted market prices or independent appraisals, as considered necessary. The estimation and evaluation of future cash flows, in particular the holding period for real estate assets and asset composition and/or concentration within real estate portfolios, relies on judgments and assumptions regarding holding period, current and future operating performance and current and future market conditions. It is possible that such judgments and/or estimates will change; in particular, the effects of the COVID-19 pandemic could cause economic and market conditions to continue to deteriorate, and if this occurs, or if the Company's expected holding period for real estate assets changes, the Company may recognize impairment charges or losses on sale in future periods reflecting either changes in estimate, circumstance or the estimated market value of assets. During the three and nine months ended September 30, 2020, the Company recognized impairment charges of $0.4 million and $1.1 million, respectively, related to one hotel located in Illinois and an undeveloped land parcel. The hotel-related impairment charge was incurred during the three months ended September
Intangible Assets and Goodwill	Intangible Assets and Goodwill —Intangible assets include trademarks, corporate customer relationships and licenses related to certain internal-use software. Corporate customer relationships and software licenses are amortized using the straight-line method over their estimated useful lives; the estimated useful life of customer relationships is 20 years, and the estimated useful life of software licenses is the remaining non-cancellable term of each respective contract. Trademarks are not amortized. Goodwill represents the purchase price in excess of the fair value of net assets acquired in conjunction with the acquisition of the Company's predecessor in 2010. Definite-lived intangible assets are reviewed for impairment quarterly and whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Indefinite-lived intangible assets, including goodwill, are reviewed for impairment quarterly, and the Company tests for impairment more frequently if events or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. The Company has two reportable operating segments, owned hotels and franchise and management. There is no goodwill associated with the Company's franchise and management segment. Management analyzes goodwill associated with all owned hotels when analyzing for potential impairment. The Company first assesses qualitative factors to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying amount. As of September 30, 2020, the Company believes that the carrying amount of its intangible assets, including goodwill, are recoverable and there are no changes in circumstances that would more likely than not reduce the fair value of its reporting units below their carrying amount; therefore, no impairment charges were recorded during the three and nine months ended September 30, 2020. However, if the effects of the COVID-19 pandemic cause economic and market conditions to continue to deteriorate, these events could result in impairment charges in the future. Actual results are subject to a high degree of uncertainty due to the volatility of macroeconomic trends.
Revenue Recognition	Revenue from Owned and Operated Hotels — Revenue generated from owned and operated hotels consists of room and other hotel revenues recognized when services are provided. When a reservation is made, the Company deems that the parties have approved a contract in accordance with customary business practices and are committed to perform their respective obligations. At such time, each party’s rights regarding the services to be transferred are identified, payment terms are specified, the contract has commercial substance and, in most instances, it is probable the Company will collect substantially all consideration to which it will be entitled in exchange for services. Each room night consumed by a guest with a cancellable reservation represents a contract whereby the Company has a performance obligation to provide the room night at an agreed upon price. For cancellable reservations, the Company recognizes revenue as each performance obligation (i.e., each room night) is met. Such contract is renewed if the guest continues their stay. For room nights consumed by a guest with a non-cancellable reservation, the entire reservation period represents the contract term whereby the Company has a performance obligation to provide the room night or nights at an agreed upon price. For non-cancellable reservations, the Company recognizes revenue over the term of the performance period (i.e., the reservation period) as room nights are consumed. For these reservations, the room rate is typically fixed over the reservation period. The Company uses an output method based on performance completed to date (i.e., room nights consumed) to determine the amount of revenue it recognizes on a daily basis if the length of a non-cancellable reservation exceeds one night since consumption of room nights indicates when services are transferred to the guest. In certain instances, variable consideration may exist with respect to the transaction price, such as discounts, coupons and price concessions made upon guest checkout. In evaluating its performance obligation, the Company bundles the obligation to provide the guest the room itself with other obligations (such as free WiFi, grab and go breakfast, access to on-site laundry facilities and parking), as the other obligations are not distinct and separable because the guest cannot benefit from the additional amenities without the consumed room night. The Company’s obligation to provide the additional items or services is not separately identifiable from the fundamental contractual obligation (i.e., providing the room and its contents). The Company has no performance obligations once a guest’s stay is complete. Certain revenues are generated through third-party intermediaries or distribution channels (i.e., online travel agents). Regardless of the basis on which the Company is compensated (i.e., gross or net), the Company is responsible for fulfilling the promise to provide the hotel room and related services to the guest and retains inventory risk. Since the Company controls the inventory and services provided and because third-party intermediaries are typically not contractually required to guarantee room night consumption, the Company is the principal in these transactions. As such, the Company is required to record revenue at an amount equal to the price charged to the guest (i.e., on a gross basis). Third-party intermediaries that pay the Company directly (i.e., on a net basis) typically charge the guest additional fees, blend the room offering with other offerings at amounts which are not allocable and may adjust the price without the Company’s approval. As such, the Company is unable to calculate the room rate charged to the guest. Since any estimate the Company would make has significant uncertainty that ultimately would not be resolved, despite its role as principal, in these instances the Company records revenue equal to the amount paid by the third-party intermediaries (i.e., the net amount). Revenue from Franchise and Management Fees — Revenue generated from franchise and management fees consists of the following: • Franchise fees, which consist of an initial fee and an ongoing royalty fee based on a percentage of a hotel’s monthly revenue in exchange for the access to and use of the Company’s brand name and other intellectual property. Initial fees are deferred and recognized over the expected contract or customer life. Royalty fees are recognized over time as franchisees derive value from the license to use the intellectual property. • Management fees, which consist of an ongoing base fee calculated as a percentage of a hotel’s monthly revenue in exchange for on-site hotel management services. Management fees are recognized over time as third-party hotel owners derive value from on-site personnel and related services. • Other revenues from franchised and managed properties, which include the reimbursement of costs incurred on behalf of third-party hotel owners on a direct and an indirect basis, as follows: ◦ Direct costs incurred with respect to management and franchise agreements include on-site hotel personnel and incremental reservation and distribution costs for which the Company is reimbursed on a dollar-for-dollar basis. Since the Company employs the hotel personnel and has discretion over reservation and distribution costs, it is the principal with respect to these services and revenue is recognized on a gross basis. ◦ Indirect costs incurred with respect to franchise agreements include costs associated with certain shared system-wide platforms (i.e., system services), such as marketing, technology infrastructure, central reservations, national sales and revenue management systems. The Company is reimbursed for indirect costs through a system service fee, or program fee, based on a percentage of a hotel’s monthly revenue. System service fees are recognized over time as franchisees derive value from the license to use these processes and systems. The Company has discretion over how it spends system service fees and is the principal with respect to these services. Revenue is recognized on a gross basis; expense is recognized as incurred. Over time, the Company manages system services to break-even, but the timing of system service fee revenues will typically not align with expenses incurred to operate the programs. The promise to provide access to the Company’s intellectual property is combined with the promise to provide system services to form a single performance obligation since the promises generally accompany one another. Hotel management services form a single performance obligation. As noted above, each identified performance obligation is considered to be a series of services transferred over time. Revenue is recognized on an output method based on performance completed to date. The Company recognizes revenue in the amount to which it has a right to bill third parties under their respective franchise or management agreements, as it has a right to consideration in an amount that corresponds directly with the third parties’ hotel revenues. Franchise, management and system service fees are characterized as variable consideration and vary from period to period. In the event that fees include variables that extend beyond the current period, the Company uses the most likely amount method to determine the amount of revenue to record based on a reasonable revenue forecast for the applicable hotel. In most instances, the Company does not have constraining estimates, as third-party hotel revenues are typically available and obtained monthly.
Recently Issued Accounting Standards	Recently Issued Accounting Standards Reference Rate Reform —In March 2020, the FASB issued an accounting standards update that provides optional expedients and exceptions for applying U.S. GAAP to contract modifications and hedging relationships that reference LIBOR, subject to meeting certain criteria. The Company adopted this update on March 12, 2020, and the update is effective through December 31, 2022, during which time the Company may elect to apply the optional expedients and exceptions offered under the standard. The Company's variable rate debt and interest rate swap are tied to rates that reference LIBOR (see Notes 7 and 8). As of September 30, 2020, the Company had not applied any of these optional expedients or exceptions. The adoption of this update did not, and is not expected to, have a material effect on the Company's condensed consolidated financial statements. Income Taxes —In December 2019, the FASB issued an accounting standards update which simplifies the accounting for income taxes. The update amends several topics including interim period accounting for enacted changes in tax law and year-to-date loss limitation in interim-period tax accounting. This update will be effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2020, and may be early adopted. The Company does not expect the adoption of this update to have a material effect on its condensed consolidated financial statements. Fair Value Measurement— In August 2018, the FASB issued an accounting standards update which modifies the disclosure requirements for fair value measurements in Topic 820, Fair Value Measurement . The Company adopted this update on January 1, 2020. The adoption of this update did not have a material effect on the Company's condensed consolidated financial statements. Intangibles-Goodwill and Other—Internal-Use Software— In August 2018, the FASB issued an accounting standards update which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software and hosting arrangements that include an internal-use software license. The Company adopted this update on January 1, 2020, using a prospective transition method. The adoption of this update did not have a material effect on the Company's condensed consolidated financial statements. Goodwill— In January 2017, the FASB issued an accounting standards update in which the guidance on testing for goodwill was updated to eliminate Step 2 in the determination on whether goodwill should be considered impaired. Annual and/or interim assessments are still required. The Company adopted this update on January 1, 2020, using a prospective transition method. The adoption of this update did not have a material effect on the Company's condensed consolidated financial statements. Financial Instruments—Credit Losses— In June 2016, the FASB issued an accounting standards update which requires the measurement of an impairment allowance for certain financial assets based on a company’s current estimate of all contractual cash flows it does not expect to collect. The new standard primarily impacts the manner in which the Company estimates its allowance for uncollectible trade receivables. The standard requires the Company to measure its allowance for doubtful accounts based on current conditions, historical experience and reasonable and supportable forecasts for each pool of receivables with similar risk characteristics. The Company adopted this update on January 1, 2020, using a modified retrospective method. The adoption of this update did not have a material effect on the Company's condensed consolidated financial statements and had no effect on or impact to retained earnings.
ESH Hospitality, Inc.
Entity Information [Line Items]
Interim Presentation	Interim Presentation —Certain information and footnote disclosures normally included in financial statements presented in accordance with U.S. GAAP have been condensed or omitted in the accompanying condensed consolidated financial statements. ESH REIT believes the disclosures made are adequate to prevent the information presented from being misleading. However, the condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements as of and for the year ended December 31, 2019, included in the combined annual report on Form 10-K filed with the U.S. Securities and Exchange Commission (“SEC”) on February 26, 2020. The accompanying condensed consolidated financial statements reflect all adjustments (consisting only of normal and recurring items) necessary to present fairly ESH REIT’s financial position as of September 30, 2020, the results of ESH REIT’s operations, comprehensive income and changes in equity for the three and nine months ended September 30, 2020 and 2019 and cash flows for the nine months ended September 30, 2020 and 2019. Interim results are not necessarily indicative of full year performance because of acquisitions, dispositions, financing or other capital transactions and the impact of accounting for variable rental payments under lease arrangements, as well as the impact of the COVID-19 pandemic.
Use of Estimates	Use of Estimates —The preparation of the accompanying condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts of assets and liabilities, disclosures of contingent assets and liabilities at the date of the financial statements, and the amounts of revenues and expenses
Property and Equipment	Property and Equipment —Property and equipment additions are recorded at cost. Major improvements that extend the life or utility of property or equipment are capitalized and depreciated over a period equal to the shorter of the estimated useful life of the improvement or the remaining estimated useful life of the asset. Ordinary repairs and maintenance are charged to expense as incurred. Depreciation and amortization are recorded on a straight-line basis over estimated useful lives which range from 2 to 49 years. Management assesses long-lived assets for potential impairment quarterly, as well as when events or changes in circumstances indicate the carrying amount of an asset or group of assets may not be recoverable. The identification of events or changes in circumstances that indicate the carrying value of assets may not be recoverable requires judgment. ESH REIT reviews for impairment indicators at the lowest level of identifiable cash flows based on quantitative, qualitative and certain industry-related factors. Quantitative factors include, but are not limited to, hotel property EBITDA, EBITDA margins and EBITDA multiples, and serve to screen assets or asset groups with historical, current or projected operating cash flow losses or deterioration. Qualitative factors include a change in physical condition, economic environment, regulatory environment or primary use, including the evaluation of the asset or group of assets for disposition. Recoverability of property and equipment is measured by a comparison of the carrying amount of a hotel property or group of hotel properties (grouped under ESH REIT’s leases) to the estimated future undiscounted cash flows expected to be generated by the hotel property or group of hotel properties. Impairment is recognized when estimated future undiscounted cash flows, including expected proceeds from disposition, are less than the carrying value of the hotel property or group of hotel properties. To the extent that a hotel property or group of hotel properties is impaired, the excess carrying amount over estimated fair value is recognized as an impairment charge. Fair value is determined based upon the discounted cash flows of the hotel property or group of hotel properties, bids, quoted market prices or independent appraisals, as considered necessary. The estimation and evaluation of future cash flows, in particular the holding period for real estate assets and asset composition and/or concentration within real estate portfolios, relies on judgments and assumptions regarding holding period, current and future operating performance and current and future market conditions. It is possible that such judgments and/or estimates will change; in particular, the effects of the COVID-19 pandemic could cause economic and market conditions to continue to deteriorate, and if this occurs, or if ESH REIT's expected holding period for real estate assets changes, ESH REIT may recognize impairment charges or losses on sale in future periods reflecting either changes in estimate, circumstance or the estimated market value of assets. No impairment charges were recognized during the three months ended September 30, 2020. During the nine months ended September 30, 2020, ESH REIT recognized an impairment charge of $0.7 million related to an undeveloped land parcel. Based on market conditions and ESH REIT's plans with respect to its hotel properties as of September 30, 2020, ESH REIT believes that the carrying amounts of its hotel properties are recoverable and no additional impairment charges were recorded during the three and nine months ended September 30, 2020; however, actual results are subject to a high degree of uncertainty due to the volatility of macroeconomic trends.
Intangible Assets and Goodwill	Intangible Assets and Goodwill —Intangible assets include licenses related to certain internal-use software. Licenses are amortized using the straight-line method over their estimated useful life, which is the remaining non-cancellable term of each respective contract. Goodwill represents the purchase price in excess of the fair value of net assets acquired in conjunction with the acquisition of ESH REIT's predecessor in 2010. Definite-lived intangible assets are reviewed for impairment quarterly and whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Goodwill is reviewed for impairment quarterly, and ESH REIT tests for impairment more frequently if events or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. ESH REIT has one operating segment, which is its reporting unit; therefore, management analyzes goodwill associated with all hotels when analyzing for potential impairment. ESH REIT first assesses qualitative factors to determine if it is more likely than not that the fair value of its reporting unit is less than its carrying amount.
Revenue Recognition	Revenue Recognition —ESH REIT’s sole source of revenues is rental revenue derived from operating leases with subsidiaries of the Corporation (i.e., all revenues are generated from agreements with related parties (see Note 10)). Rental revenues are recorded on a straight-line basis as they are earned during the lease terms. Rents receivable from Extended Stay America, Inc. on the accompanying condensed consolidated balance sheets represent monthly rental amounts contractually due. Deferred rents receivable from Extended Stay America, Inc. on the accompanying condensed consolidated balance sheets represent the cumulative difference between straight-line rental revenues recognized and rental revenues contractually due. Lease rental payments received prior to rendering services are included in unearned rental revenues from Extended Stay America, Inc. on the accompanying condensed consolidated balance sheets. Variable rental revenues, specifically percentage rental revenues related to hotel revenues of the Operating Lessees, are recognized when such amounts are fixed and determinable (i.e., only when percentage rental revenue thresholds have been achieved).
Recently Issued Accounting Standards	Recently Issued Accounting Standards Reference Rate Reform —In March 2020, the FASB issued an accounting standards update that provides optional expedients and exceptions for applying U.S. GAAP to contract modifications and hedging relationships that reference LIBOR, subject to meeting certain criteria. ESH REIT adopted this update on March 12, 2020, and the update is effective through December 31, 2022, during which time ESH REIT may elect to apply the optional expedients and exceptions offered under the standard. ESH REIT's variable rate debt and interest rate swap are tied to rates that reference LIBOR (see Notes 7 and 8). As of September 30, 2020, ESH REIT had not applied any of these optional expedients or exceptions. The adoption of this update did not, and is not expected to, have a material effect on ESH REIT's condensed consolidated financial statements. Income Taxes —In December 2019, the FASB issued an accounting standards update which simplifies the accounting for income taxes. The update amends several topics including interim period accounting for enacted changes in tax law and year-to-date loss limitation in interim-period tax accounting. This update will be effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2020, and may be early adopted. ESH REIT does not expect the adoption of this update to have a material effect on its condensed consolidated financial statements. Fair Value Measurement— In August 2018, the FASB issued an accounting standards update which modifies the disclosure requirements for fair value measurements in Topic 820, Fair Value Measurement . ESH REIT adopted this update on January 1, 2020. The adoption of this update did not have a material effect on ESH REIT's condensed consolidated financial statements. Intangibles-Goodwill and Other—Internal-Use Software— In August 2018, the FASB issued an accounting standards update which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software and hosting arrangements that include an internal-use software license. ESH REIT adopted this update on January 1, 2020, using a prospective transition method. The adoption of this update did not have a material effect on ESH REIT's condensed consolidated financial statements.

NET INCOME PER SHARE (Tables)

NET INCOME PER SHARE (Tables)	9 Months Ended
NET INCOME PER SHARE (Tables)	Sep. 30, 2020
Earnings Per Share [Abstract]
Calculations of Basic and Diluted Net Income per Share, Including a Reconciliation of Numerators and Denominators	The calculations of basic and diluted net income per share, including a reconciliation of the numerators and denominators, are as follows (in thousands, except per share data): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Numerator: Net income available to Extended Stay America, Inc. common $ 24,220 $ 41,071 $ 16,411 $ 116,502 Income attributable to noncontrolling interests assuming conversion (14) (6) (16) (19) Net income available to Extended Stay America, Inc. common $ 24,206 $ 41,065 $ 16,395 $ 116,483 Denominator: Weighted-average number of Extended Stay America, Inc. common shares outstanding - basic 177,629 186,844 177,723 188,063 Dilutive securities 569 171 348 254 Weighted-average number of Extended Stay America, Inc. common shares outstanding - diluted 178,198 187,015 178,071 188,317 Net income per Extended Stay America, Inc. common share - basic $ 0.14 $ 0.22 $ 0.09 $ 0.62 Net income per Extended Stay America, Inc. common share - diluted $ 0.14 $ 0.22 $ 0.09 $ 0.62

NET INCOME PER SHARE - REIT (Ta

NET INCOME PER SHARE - REIT (Tables)	9 Months Ended
NET INCOME PER SHARE - REIT (Tables)	Sep. 30, 2020
Entity Information [Line Items]
Calculations of Basic and Diluted Net Income per Share, Including a Reconciliation of Numerators and Denominators	The calculations of basic and diluted net income per share, including a reconciliation of the numerators and denominators, are as follows (in thousands, except per share data): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Numerator: Net income available to Extended Stay America, Inc. common $ 24,220 $ 41,071 $ 16,411 $ 116,502 Income attributable to noncontrolling interests assuming conversion (14) (6) (16) (19) Net income available to Extended Stay America, Inc. common $ 24,206 $ 41,065 $ 16,395 $ 116,483 Denominator: Weighted-average number of Extended Stay America, Inc. common shares outstanding - basic 177,629 186,844 177,723 188,063 Dilutive securities 569 171 348 254 Weighted-average number of Extended Stay America, Inc. common shares outstanding - diluted 178,198 187,015 178,071 188,317 Net income per Extended Stay America, Inc. common share - basic $ 0.14 $ 0.22 $ 0.09 $ 0.62 Net income per Extended Stay America, Inc. common share - diluted $ 0.14 $ 0.22 $ 0.09 $ 0.62
ESH Hospitality, Inc.
Entity Information [Line Items]
Calculations of Basic and Diluted Net Income per Share, Including a Reconciliation of Numerators and Denominators	The calculations of basic and diluted net income per share, including a reconciliation of the numerators and denominators, are as follows (in thousands, except per share data): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Numerator: Net income $ 17,527 $ 28,467 $ 34,110 $ 57,882 Less preferred dividends (4) (4) (12) (12) Net income available to ESH Hospitality, Inc. common shareholders $ 17,523 $ 28,463 $ 34,098 $ 57,870 Class A: Net income available to ESH Hospitality, Inc. Class A common $ 10,253 $ 16,303 $ 19,946 $ 33,054 Amounts attributable to ESH Hospitality, Inc. Class B (14) (6) (16) (19) Net income available to ESH Hospitality, Inc. Class A common $ 10,239 $ 16,297 $ 19,930 $ 33,035 Class B: Net income available to ESH Hospitality, Inc. Class B common $ 7,270 $ 12,160 $ 14,152 $ 24,816 Amounts attributable to ESH Hospitality, Inc. Class B 14 6 16 19 Net income available to ESH Hospitality, Inc. Class B common $ 7,284 $ 12,166 $ 14,168 $ 24,835 Denominator: Class A: Weighted-average number of ESH Hospitality, Inc. Class A common 250,494 250,494 250,494 250,494 Class B: Weighted-average number of ESH Hospitality, Inc. Class B common 177,629 186,844 177,723 188,063 Dilutive securities 569 171 348 254 Weighted-average number of ESH Hospitality, Inc. Class B common 178,198 187,015 178,071 188,317 Net income per ESH Hospitality, Inc. common share - Class A - basic $ 0.04 $ 0.07 $ 0.08 $ 0.13 Net income per ESH Hospitality, Inc. common share - Class A - diluted $ 0.04 $ 0.07 $ 0.08 $ 0.13 Net income per ESH Hospitality, Inc. common share - Class B - basic $ 0.04 $ 0.07 $ 0.08 $ 0.13 Net income per ESH Hospitality, Inc. common share - Class B - diluted $ 0.04 $ 0.07 $ 0.08 $ 0.13

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
PROPERTY AND EQUIPMENT (Tables)	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Net Investment in Property and Equipment	Net investment in property and equipment as of September 30, 2020 and December 31, 2019, consists of the following (in thousands): September 30, December 31, 2019 Hotel properties: Land and site improvements (1) $ 1,246,129 $ 1,228,231 Building and improvements 2,858,291 2,792,579 Furniture, fixtures and equipment (2) 778,582 745,145 Total hotel properties 4,883,002 4,765,955 Development in process (3) 63,082 70,864 Corporate furniture, fixtures, equipment, software and other 31,364 30,680 Total cost 4,977,448 4,867,499 Less accumulated depreciation: Hotel properties (1,480,698) (1,353,772) Corporate furniture, fixtures, equipment, software and other (22,934) (20,178) Total accumulated depreciation (1,503,632) (1,373,950) Property and equipment — net $ 3,473,816 $ 3,493,549 _________________________________ (1) Includes finance lease asset of $4.0 million and $3.2 million as of September 30, 2020 and December 31, 2019, respectively. (2) Includes finance lease asset of $0.4 million and $0 as of September 30, 2020 and December 31, 2019, respectively. (3) Includes finance lease asset of $0 and $0.8 million as of September 30, 2020 and December 31, 2019, respectively.
Schedule of Real Estate Properties	During the three and nine months ended September 30, 2020, and the year ended December 31, 2019, the following owned, newly constructed hotels were opened under the Extended Stay America brand: Opening Date Location Number of Hotels Number of December 2019 Florida 1 124 December 2019 Arizona 1 136 March 2020 Florida 1 120 April 2020 South Carolina 1 120 June 2020 Georgia 1 124 June 2020 Texas 1 124 August 2020 Florida 1 124 During the three and nine months ended September 30, 2020, these new hotels contributed total room and other hotel revenues, total operating expenses and (loss) income before income tax expense as follows (in thousands): Three Months Ended Nine Months Ended September 30, 2020 September 30, 2020 Total room and other hotel revenues $ 2,763 $ 5,998 Total operating expenses 2,918 5,903 (Loss) income before income tax expense (155) 95

PROPERTY AND EQUIPMENT - REIT (

PROPERTY AND EQUIPMENT - REIT (Tables)	9 Months Ended
PROPERTY AND EQUIPMENT - REIT (Tables)	Sep. 30, 2020
Property, Plant and Equipment [Line Items]
Net Investment in Property and Equipment	Net investment in property and equipment as of September 30, 2020 and December 31, 2019, consists of the following (in thousands): September 30, December 31, 2019 Hotel properties: Land and site improvements (1) $ 1,246,129 $ 1,228,231 Building and improvements 2,858,291 2,792,579 Furniture, fixtures and equipment (2) 778,582 745,145 Total hotel properties 4,883,002 4,765,955 Development in process (3) 63,082 70,864 Corporate furniture, fixtures, equipment, software and other 31,364 30,680 Total cost 4,977,448 4,867,499 Less accumulated depreciation: Hotel properties (1,480,698) (1,353,772) Corporate furniture, fixtures, equipment, software and other (22,934) (20,178) Total accumulated depreciation (1,503,632) (1,373,950) Property and equipment — net $ 3,473,816 $ 3,493,549 _________________________________ (1) Includes finance lease asset of $4.0 million and $3.2 million as of September 30, 2020 and December 31, 2019, respectively. (2) Includes finance lease asset of $0.4 million and $0 as of September 30, 2020 and December 31, 2019, respectively. (3) Includes finance lease asset of $0 and $0.8 million as of September 30, 2020 and December 31, 2019, respectively.
Schedule of Real Estate Properties	During the three and nine months ended September 30, 2020, and the year ended December 31, 2019, the following owned, newly constructed hotels were opened under the Extended Stay America brand: Opening Date Location Number of Hotels Number of December 2019 Florida 1 124 December 2019 Arizona 1 136 March 2020 Florida 1 120 April 2020 South Carolina 1 120 June 2020 Georgia 1 124 June 2020 Texas 1 124 August 2020 Florida 1 124 During the three and nine months ended September 30, 2020, these new hotels contributed total room and other hotel revenues, total operating expenses and (loss) income before income tax expense as follows (in thousands): Three Months Ended Nine Months Ended September 30, 2020 September 30, 2020 Total room and other hotel revenues $ 2,763 $ 5,998 Total operating expenses 2,918 5,903 (Loss) income before income tax expense (155) 95
ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Net Investment in Property and Equipment	Net investment in property and equipment as of September 30, 2020 and December 31, 2019, consists of the following (in thousands): September 30, December 31, Hotel properties: Land and site improvements (1) $ 1,248,495 $ 1,230,598 Building and improvements 2,891,120 2,824,061 Furniture, fixtures and equipment (2) 785,750 751,417 Total hotel properties 4,925,365 4,806,076 Development in process (3) 63,082 70,864 Other 1,000 1,675 Total cost 4,989,447 4,878,615 Less accumulated depreciation: (1,502,499) (1,372,595) Property and equipment — net $ 3,486,948 $ 3,506,020 _________________________________ (1) Includes finance lease asset of $4.0 million and $3.2 million as of September 30, 2020 and December 31, 2019, respectively. (2) Includes finance lease asset of $0.4 million and $0 as of September 30, 2020 and December 31, 2019, respectively. (3) Includes finance lease asset of $0 and $0.8 million as of September 30, 2020 and December 31, 2019, respectively.
Schedule of Real Estate Properties	During the three and nine months ended September 30, 2020, and the year ended December 31, 2019, the following owned, newly constructed hotels were completed and leased to the Corporation: Opening Date Location Number of Number of Rooms December 2019 Florida 1 124 December 2019 Arizona 1 136 March 2020 Florida 1 120 April 2020 South Carolina 1 120 June 2020 Georgia 1 124 June 2020 Texas 1 124 August 2020 Florida 1 124 During the three and nine months ended September 30, 2020, these hotels contributed rental revenues, total operating expenses and income before income tax expense as follows (in thousands): Three Months Ended Nine Months Ended September 30, 2020 September 30, 2020 Rental revenues $ 1,939 $ 3,703 Total operating expenses 1,492 3,149 Income before income tax expense 447 554

Intangible Assets and Goodwil_2

Intangible Assets and Goodwill (Tables)	9 Months Ended
Intangible Assets and Goodwill (Tables)	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill	The Company’s intangible assets and goodwill as of September 30, 2020 and December 31, 2019, consist of the following (in thousands): September 30, 2020 Gross Accumulated Net Definite-lived intangible assets—customer relationships $ 26,800 $ (13,375) $ 13,425 Definite-lived intangible assets—software licenses 10,521 (1,697) 8,824 Indefinite-lived intangible assets—trademarks 10,163 — 10,163 Total intangible assets 47,484 (15,072) 32,412 Goodwill 45,192 — 45,192 Total intangible assets and goodwill $ 92,676 $ (15,072) $ 77,604 December 31, 2019 Gross Accumulated Net Definite-lived intangible assets—customer relationships $ 26,800 $ (12,370) $ 14,430 Definite-lived intangible assets—software licenses 10,353 (763) 9,590 Indefinite-lived intangible assets—trademarks 10,163 — 10,163 Total intangible assets 47,316 (13,133) 34,183 Goodwill 45,192 — 45,192 Total intangible assets and goodwill $ 92,508 $ (13,133) $ 79,375
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Estimated future amortization expense for amortizing intangible assets is as follows (in thousands): Years Ending December 31, Remainder of 2020 $ 646 2021 2,586 2022 2,586 2023 2,586 2024 2,586 2025 2,586 Thereafter 8,673 Total $ 22,249

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL - REIT (Tables)	9 Months Ended
INTANGIBLE ASSETS AND GOODWILL - REIT (Tables)	Sep. 30, 2020
Entity Information [Line Items]
Schedule of Intangible Assets and Goodwill	The Company’s intangible assets and goodwill as of September 30, 2020 and December 31, 2019, consist of the following (in thousands): September 30, 2020 Gross Accumulated Net Definite-lived intangible assets—customer relationships $ 26,800 $ (13,375) $ 13,425 Definite-lived intangible assets—software licenses 10,521 (1,697) 8,824 Indefinite-lived intangible assets—trademarks 10,163 — 10,163 Total intangible assets 47,484 (15,072) 32,412 Goodwill 45,192 — 45,192 Total intangible assets and goodwill $ 92,676 $ (15,072) $ 77,604 December 31, 2019 Gross Accumulated Net Definite-lived intangible assets—customer relationships $ 26,800 $ (12,370) $ 14,430 Definite-lived intangible assets—software licenses 10,353 (763) 9,590 Indefinite-lived intangible assets—trademarks 10,163 — 10,163 Total intangible assets 47,316 (13,133) 34,183 Goodwill 45,192 — 45,192 Total intangible assets and goodwill $ 92,508 $ (13,133) $ 79,375
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Estimated future amortization expense for amortizing intangible assets is as follows (in thousands): Years Ending December 31, Remainder of 2020 $ 646 2021 2,586 2022 2,586 2023 2,586 2024 2,586 2025 2,586 Thereafter 8,673 Total $ 22,249
ESH Hospitality, Inc.
Entity Information [Line Items]
Schedule of Intangible Assets and Goodwill	ESH REIT's intangible assets and goodwill as of September 30, 2020 and December 31, 2019, consist of the following (dollars in thousands): September 30, 2020 Gross Accumulated Net Definite-lived intangible assets—software licenses $ 10,522 $ (1,697) $ 8,825 Goodwill 44,012 — 44,012 Total intangible assets and goodwill $ 54,534 $ (1,697) $ 52,837 December 31, 2019 Gross Accumulated Net Definite-lived intangible assets—software licenses $ 10,353 $ (763) $ 9,590 Goodwill 44,012 — 44,012 Total intangible assets and goodwill $ 54,365 $ (763) $ 53,602
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Estimated future amortization expense for amortizing intangible assets is as follows (in thousands): Years Ending December 31, Remainder of 2020 $ 311 2021 1,246 2022 1,246 2023 1,246 2024 1,246 2025 1,246 Thereafter 2,284 Total $ 8,825

DEBT (Tables)

DEBT (Tables)	9 Months Ended
DEBT (Tables)	Sep. 30, 2020
Debt Disclosure [Abstract]
Outstanding Debt	Summary - The Company’s outstanding debt, net of unamortized debt discounts and unamortized deferred financing costs, as of September 30, 2020 and December 31, 2019, consists of the following (dollars in thousands): Stated Carrying Amount Unamortized Deferred Financing Costs Loan September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 Stated Interest Rate Maturity Date Term loan facility ESH REIT Term Facility $ 630,909 $ 622,855 (1) $ 627,368 (1) $ 8,020 $ 9,030 LIBOR (2) + 2.00% 9/18/2026 (3) Senior notes 2025 Notes 1,300,000 1,293,973 (4) 1,292,986 (4) 12,938 15,055 5.25% 5/1/2025 2027 Notes 750,000 750,000 750,000 12,319 13,633 4.63% 10/1/2027 Revolving credit facilities ESH REIT Revolving Credit Facility 350,000 — — 2,200 (5) 2,606 (5) LIBOR (2) + 2.00% 9/18/2024 Corporation Revolving Credit Facility 50,000 49,765 — 555 (5) 556 (5) LIBOR (2) + 2.25% 9/18/2024 Total $ 2,716,593 $ 2,670,354 $ 36,032 $ 40,880 _________________________________ (1) The ESH REIT Term Facility (defined below) is presented net of an unamortized debt discount of $1.7 million and $2.0 million as of September 30, 2020 and December 31, 2019, respectively. (2) As of September 30, 2020 and December 31, 2019, one-month LIBOR was 0.15% and 1.76%, respectively. As of September 30, 2020 and December 31, 2019, $100.0 million and $200.0 million, respectively, of the ESH REIT Term Facility was subject to an interest rate swap at a fixed rate of 1.175%. (3) Amortizes in equal quarterly installments of $1.6 million. In addition to scheduled amortization, subject to certain exceptions, annual mandatory prepayments of up to 50% of Excess Cash Flow, as defined, may be required commencing with the year ending December 31, 2020. Annual mandatory prepayments for a given fiscal year are due during the first quarter of the following fiscal year. (4) The 2025 Notes (defined below) are presented net of an unamortized discount of $6.0 million and $7.0 million as of September 30, 2020 and December 31, 2019, respectively. (5) Unamortized deferred financing costs related to revolving credit facilities are included in other assets in the accompanying consolidated balance sheets.
Summary of Components of Interest Expense	The components of net interest expense during the three and nine months ended September 30, 2020 and 2019, are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Contractual interest, net (1) $ 30,057 $ 28,727 $ 93,136 $ 86,209 Amortization of deferred financing costs and debt discount 2,050 2,014 6,179 6,007 Other costs (2) 229 7,117 581 7,923 Interest income (60) (1,323) (1,314) (4,234) Total $ 32,276 $ 36,535 $ 98,582 $ 95,905 ______________________ (1) Includes dividends on shares of mandatorily redeemable Corporation preferred stock. Net of capitalized interest of $0.7 million, $0.6 million, $2.3 million and $1.4 million, respectively.

DEBT - REIT (Tables)

DEBT - REIT (Tables)	9 Months Ended
DEBT - REIT (Tables)	Sep. 30, 2020
Entity Information [Line Items]
Outstanding Debt	Summary - The Company’s outstanding debt, net of unamortized debt discounts and unamortized deferred financing costs, as of September 30, 2020 and December 31, 2019, consists of the following (dollars in thousands): Stated Carrying Amount Unamortized Deferred Financing Costs Loan September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 Stated Interest Rate Maturity Date Term loan facility ESH REIT Term Facility $ 630,909 $ 622,855 (1) $ 627,368 (1) $ 8,020 $ 9,030 LIBOR (2) + 2.00% 9/18/2026 (3) Senior notes 2025 Notes 1,300,000 1,293,973 (4) 1,292,986 (4) 12,938 15,055 5.25% 5/1/2025 2027 Notes 750,000 750,000 750,000 12,319 13,633 4.63% 10/1/2027 Revolving credit facilities ESH REIT Revolving Credit Facility 350,000 — — 2,200 (5) 2,606 (5) LIBOR (2) + 2.00% 9/18/2024 Corporation Revolving Credit Facility 50,000 49,765 — 555 (5) 556 (5) LIBOR (2) + 2.25% 9/18/2024 Total $ 2,716,593 $ 2,670,354 $ 36,032 $ 40,880 _________________________________ (1) The ESH REIT Term Facility (defined below) is presented net of an unamortized debt discount of $1.7 million and $2.0 million as of September 30, 2020 and December 31, 2019, respectively. (2) As of September 30, 2020 and December 31, 2019, one-month LIBOR was 0.15% and 1.76%, respectively. As of September 30, 2020 and December 31, 2019, $100.0 million and $200.0 million, respectively, of the ESH REIT Term Facility was subject to an interest rate swap at a fixed rate of 1.175%. (3) Amortizes in equal quarterly installments of $1.6 million. In addition to scheduled amortization, subject to certain exceptions, annual mandatory prepayments of up to 50% of Excess Cash Flow, as defined, may be required commencing with the year ending December 31, 2020. Annual mandatory prepayments for a given fiscal year are due during the first quarter of the following fiscal year. (4) The 2025 Notes (defined below) are presented net of an unamortized discount of $6.0 million and $7.0 million as of September 30, 2020 and December 31, 2019, respectively. (5) Unamortized deferred financing costs related to revolving credit facilities are included in other assets in the accompanying consolidated balance sheets.
Summary of Components of Interest Expense	The components of net interest expense during the three and nine months ended September 30, 2020 and 2019, are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Contractual interest, net (1) $ 30,057 $ 28,727 $ 93,136 $ 86,209 Amortization of deferred financing costs and debt discount 2,050 2,014 6,179 6,007 Other costs (2) 229 7,117 581 7,923 Interest income (60) (1,323) (1,314) (4,234) Total $ 32,276 $ 36,535 $ 98,582 $ 95,905 ______________________ (1) Includes dividends on shares of mandatorily redeemable Corporation preferred stock. Net of capitalized interest of $0.7 million, $0.6 million, $2.3 million and $1.4 million, respectively.
ESH Hospitality, Inc.
Entity Information [Line Items]
Outstanding Debt	ESH REIT’s outstanding debt, net of unamortized debt discount and unamortized deferred financing costs, as of September 30, 2020 and December 31, 2019, consists of the following (dollars in thousands): Stated Carrying Amount Unamortized Deferred Financing Costs Loan September 30, 2020 December 31, 2019 September 30, 2020 December 31, 2019 Stated Interest Rate Maturity Date Term loan facility ESH REIT Term Facility $ 630,909 $ 622,855 (1) $ 627,368 (1) $ 8,020 $ 9,030 LIBOR (2) + 2.00% 9/18/2026 (3) Senior notes 2025 Notes 1,300,000 1,293,973 (4) 1,292,986 (4) 12,938 15,055 5.25% 5/1/2025 2027 Notes 750,000 750,000 750,000 12,319 13,633 4.63% 10/1/2027 Revolving credit facility ESH REIT Revolving Credit Facility 350,000 — — 2,200 (5) 2,606 (5) LIBOR (2) + 2.00% 9/18/2024 Unsecured intercompany facility ESH REIT Intercompany Facility 75,000 — — — — 5.00% 9/18/2026 Total $ 2,666,828 $ 2,670,354 $ 35,477 $ 40,324 _________________________________ (1) The ESH REIT Term Facility (defined below) is presented net of an unamortized debt discount of $1.7 million and $2.0 million as of September 30, 2020 and December 31, 2019, respectively. (2) As of September 30, 2020 and December 31, 2019, one-month LIBOR was 0.15% and 1.76%, respectively. As of September 30, 2020 and December 31, 2019, $100.0 million and $200.0 million, respectively, of the ESH REIT Term Facility was subject to an interest rate swap at a fixed rate of 1.175%. (3) Amortizes in equal quarterly installments of $1.6 million. In addition to scheduled amortization, subject to certain exceptions, annual mandatory prepayments of up to 50% of Excess Cash Flow, as defined, may be required commencing with the year ending December 31, 2020. Annual mandatory prepayments for a given fiscal year are due during the first quarter of the following fiscal year. (4) The 2025 Notes (defined below) are presented net of an unamortized discount of $6.0 million and $7.0 million as of September 30, 2020 and December 31, 2019, respectively. (5) Unamortized deferred financing costs related to the revolving credit facility are included in other assets in the accompanying consolidated balance sheets.
Summary of Components of Interest Expense	The components of net interest expense during the three and nine months ended September 30, 2020 and 2019, are as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Contractual interest, net (1) $ 29,734 $ 28,584 $ 92,185 $ 85,781 Amortization of deferred financing costs and debt discount 2,022 1,987 6,068 5,925 Other costs (2) 227 7,058 546 7,773 Interest income (154) (747) (1,345) (2,396) Total $ 31,829 $ 36,882 $ 97,454 $ 97,083 ______________________ (1) Net of capitalized interest of $0.7 million, $0.6 million, $2.3 million and $1.4 million, respectively. (2) Includes interest expense on finance leases (see Note 11 ) and unused facility fees.

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	9 Months Ended
DERIVATIVE INSTRUMENTS (Tables)	Sep. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments	The table below presents the amounts and classification of the interest rate swap on the Company’s condensed consolidated financial statements (in thousands): (Accrued liabilities) other assets Accumulated other comprehensive (loss) income, net of tax Interest expense (income), net As of September 30, 2020 $ (781) $ (664) (1) As of December 31, 2019 $ 831 $ 706 (2) For the three months ended September 30, 2020 $ 387 For the three months ended September 30, 2019 $ (704) For the nine months ended September 30, 2020 $ 380 For the nine months ended September 30, 2019 $ (2,501) _______________________________ (1) Changes during the nine months ended September 30, 2020, on a pre-tax basis, consisted of changes in fair value of $(1.6) million. (2) Changes during the year ended December 31, 2019, on a pre-tax basis, consisted of changes in fair value of $(5.0) million.

DERIVATIVE INSTRUMENTS - REIT (

DERIVATIVE INSTRUMENTS - REIT (Tables)	9 Months Ended
DERIVATIVE INSTRUMENTS - REIT (Tables)	Sep. 30, 2020
Entity Information [Line Items]
Schedule of Derivative Instruments	The table below presents the amounts and classification of the interest rate swap on the Company’s condensed consolidated financial statements (in thousands): (Accrued liabilities) other assets Accumulated other comprehensive (loss) income, net of tax Interest expense (income), net As of September 30, 2020 $ (781) $ (664) (1) As of December 31, 2019 $ 831 $ 706 (2) For the three months ended September 30, 2020 $ 387 For the three months ended September 30, 2019 $ (704) For the nine months ended September 30, 2020 $ 380 For the nine months ended September 30, 2019 $ (2,501) _______________________________ (1) Changes during the nine months ended September 30, 2020, on a pre-tax basis, consisted of changes in fair value of $(1.6) million. (2) Changes during the year ended December 31, 2019, on a pre-tax basis, consisted of changes in fair value of $(5.0) million.
ESH Hospitality, Inc.
Entity Information [Line Items]
Schedule of Derivative Instruments	The table below presents the amounts and classification of the interest rate swap on ESH REIT’s condensed consolidated financial statements (in thousands): (Accrued liabilities) other assets Accumulated other comprehensive (loss) income, net of tax Interest expense (income), net As of September 30, 2020 $ (781) $ (782) (1) As of December 31, 2019 $ 831 $ 830 (2) For the three months ended September 30, 2020 $ 387 For the three months ended September 30, 2019 $ (704) For the nine months ended September 30, 2020 $ 380 For the nine months ended September 30, 2019 $ (2,501) _______________________________ (1) Changes during the nine months ended September 30, 2020, on a pre-tax basis, consisted of changes in fair value of $1.6 million. (2) Changes during the year ended December 31, 2019, on a pre-tax basis, consisted of changes in fair value of $(5.0) million.

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	9 Months Ended
REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	Sep. 30, 2020
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table disaggregates room revenues from owned hotels by booking source for the three and nine months ended September 30, 2020 and 2019 (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Property direct $ 74,118 $ 77,459 (2) $ 193,972 $ 222,714 (2) Central call center 86,297 87,191 (2) 234,328 236,388 (2) Proprietary website 59,012 60,742 (2) 158,594 171,398 (2) Third-party intermediaries 50,595 84,226 148,266 237,065 Travel agency global distribution systems 3,034 11,051 12,211 31,764 Total room revenues from owned hotels (1) $ 273,056 $ 320,669 $ 747,371 $ 899,329 _________________________________ (1) In addition to room revenues, the Company’s owned hotels earned $7.6 million and $20.6 million of other hotel revenues during the three and nine months ended September 30, 2020, respectively, and $6.5 million and $17.8 million of other hotel revenues during the three and nine months ended September 30, 2019, respectively. (2) As a result of the correction of a classification error, for the three months ended September 30, 2019, $5.9 million of room revenues that were previously classified as revenues generated from property direct have been reclassified and reported as $3.9 million of revenues generated from central call center and $2.0 million of revenues generated from proprietary website. For the nine months ended September 30, 2019, $14.2 million of room revenues that were previously classified as revenues generated from property direct have been reclassified and reported as $9.5 million of revenues generated from central call center and $4.7 million of revenues generated from proprietary website. The Company concluded that the effect of the error is immaterial to previously issued financial statements but has made the corrections for consistent presentation. The following table disaggregates room revenues from owned hotels by length of guest stay for the three and nine months ended September 30, 2020 and 2019 (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 1-6 nights $ 71,704 $ 118,700 $ 216,789 $ 341,176 7-29 nights 59,983 67,927 158,984 186,894 30+ nights 141,369 134,042 371,598 371,259 Total room revenues from owned hotels (1) $ 273,056 $ 320,669 $ 747,371 $ 899,329 _________________________________ (1) In addition to room revenues, the Company’s owned hotels earned $7.6 million and $20.6 million of other hotel revenues during the three and nine months ended September 30, 2020, respectively, and $6.5 million and $17.8 million of other hotel revenues during the three and nine months ended September 30, 2019, respectively. The following table disaggregates revenues from franchised and managed hotels for the three and nine months ended September 30, 2020 and 2019 (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Management fees $ 257 $ 312 $ 700 $ 972 Franchise fees 1,186 1,039 3,240 3,051 Indirect reimbursements (system service fees) 1,383 1,365 3,730 3,948 Direct reimbursements 2,454 2,835 7,342 8,873 Total revenues from franchised and managed hotels $ 5,280 $ 5,551 $ 15,012 $ 16,844
Schedule of Outstanding Customer Contract Liabilities	Outstanding Contract Liabilities Outstanding Contract Liabilities as of January 1, 2020 Recognized as Revenue As of September 30, 2020 $ 18,398 As of January 1, 2020 $ 16,231 For the three months ended September 30, 2020 $ 113 For the nine months ended September 30, 2020 $ 10,845

SEGMENTS (Tables)

SEGMENTS (Tables)	9 Months Ended
SEGMENTS (Tables)	Sep. 30, 2020
Segment Reporting [Abstract]
Schedule of Operating Segments Evaluated on Income from Operations	The performance of the Company’s operating segments is evaluated primarily on income from operations. Selected financial data is provided below (in thousands): Three Months Ended September 30, Nine Months Ended 2020 2019 2020 2019 Revenues: Owned hotels $ 280,608 $ 327,144 $ 768,011 $ 917,177 Franchise and management (1) 2,284 2,332 6,243 6,774 Total segment revenues 282,892 329,476 774,254 923,951 Corporate and other (2) 19,503 18,506 58,131 57,724 Other revenues from franchised and managed properties (3) 3,837 4,200 11,072 12,821 Intersegment eliminations (4) (20,344) (19,487) (60,434) (60,475) Total $ 285,888 $ 332,695 $ 783,023 $ 934,021 Income from operations: Owned hotels $ 62,105 $ 105,777 $ 135,967 $ 280,125 Franchise and management (1) 2,284 2,332 6,243 6,774 Total segment income from operations 64,389 108,109 142,210 286,899 Corporate and other (2) (7,392) (7,243) (23,318) (20,607) Other expenses from franchised and managed properties, net (3) (516) (499) (1,571) (1,521) Total $ 56,481 $ 100,367 $ 117,321 $ 264,771 _________________________________ (1) Includes intellectual property fees charged to the owned hotels segment of $0.8 million and $2.3 million for the three and nine months ended September 30, 2020, respectively, and $1.0 million and $2.8 million for the three and nine months ended September 30, 2019, respectively, that are eliminated in the condensed consolidated statements of operations. (2) Includes revenues generated and operating expenses incurred in connection with the overall support of owned, franchised and managed hotels and related operations. Corporate and other revenues are comprised of management fees earned by and cost reimbursements charged to the owned hotels segment that are eliminated in the condensed consolidated statements of operations. (3) Includes direct reimbursement of specific costs incurred under franchise and management agreements that the Company is reimbursed for on a dollar-for-dollar basis as well as indirect reimbursement of certain costs incurred associated with the Company’s shared platform (i.e., system services, see Note 2). (4) Includes management fees, intellectual property fees and other cost reimbursements charged to the owned hotels segment that are eliminated in the condensed consolidated statements of operations.
Schedule of Assets and Capital Expenditures of Operating Segments	Total assets for each of the Company’s operating segments are provided below (in thousands): September 30, 2020 December 31, 2019 Assets: Owned hotels $ 3,784,208 $ 3,661,609 Franchise and management 13,613 14,576 Total segment assets 3,797,821 3,676,185 Corporate and other 312,386 397,568 Intersegment eliminations (40,274) (43,157) Total $ 4,069,933 $ 4,030,596 Total capital expenditures for each of the Company's operating segments are provided below (in thousands): Nine Months Ended 2020 2019 Capital expenditures: Owned hotels $ 143,073 $ 177,214 Corporate and other 1,841 799 Total $ 144,914 $ 178,013

RELATED PARTY TRANSACTIONS - _2

RELATED PARTY TRANSACTIONS - REIT (Tables) - ESH Hospitality, Inc.	9 Months Ended
	Sep. 30, 2020
Entity Information [Line Items]
Schedule of Related Party Transaction Balances	Fixed and variable rental revenues for the three and nine months ended September 30, 2020 and 2019 are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Fixed rental revenues $ 120,237 $ 118,005 $ 358,913 $ 354,016 Variable rental revenues (1) 6,232 21,450 6,232 21,546 _________________________________ (1) Regardless of whether cash rental payments are received, ESH REIT only recognizes revenue when a lessee’s revenue exceeds specific thresholds stated in the lease. Related party transaction balances as of September 30, 2020 and December 31, 2019, include the following (in thousands): September 30, December 31, Leases: Rents receivable (1) $ 10,328 $ 1,572 Deferred rents receivable (2) $ 36,673 $ 28,917 Unearned rental revenues (1) $ (95,943) $ (38,770) Working capital and other: Ordinary working capital (3) $ (7,157) $ (12,160) Equity awards receivable (4) 205 322 Total working capital and other, net (5) $ (6,952) $ (11,838) ______________________ (1) Rents receivable relate to percentage rents. As of September 30, 2020, unearned rental revenues related to October 2020 fixed minimum rent of $39.1 million and percentage rent of $56.8 million. As of December 31, 2019, unearned rental revenues related to January 2020 fixed minimum rent. (2) Revenues recognized in excess of cash rents received. (3) Represents disbursements and/or receipts made by the Corporation or ESH REIT on the other entity’s behalf. Includes overhead costs incurred by the Corporation on ESH REIT’s behalf. (4) Represents amounts related to RSUs not yet settled or issued. (5) Outstanding balances are typically repaid within 30 days.
Future minimum rental payments to be received	Future fixed rental payments to be received under current remaining noncancellable lease terms are as follows (in thousands): Years Ending December 31, Remainder of 2020 $ 117,639 2021 483,733 2022 495,886 2023 423,361 Total $ 1,520,619

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
COMMITMENTS AND CONTINGENCIES (Tables)	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Components of lease expense	For the three and nine months ended September 30, 2020 and 2019, the components of the Company’s total lease costs are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Operating lease costs $ 769 $ 794 $ 2,307 $ 2,332 Finance lease costs 77 61 223 183 Total lease costs $ 846 $ 855 $ 2,530 $ 2,515
Schedule of right of use assets and lease liabilities	The Company’s right-of-use assets and lease liabilities are as follows (in thousands): September 30, 2020 December 31, 2019 Right-of-use assets: Operating (1) $ 3,132 $ 4,863 Finance (2) 4,370 3,979 Lease liabilities: Operating (3) 10,997 12,590 Finance 3,704 3,379 _________________________________ (1) Included in other assets on the accompanying condensed consolidated balance sheets. (2) Included in property and equipment, net on the accompanying condensed consolidated balance sheets. (3) Included in accounts payable and accrued liabilities on the accompanying condensed consolidated balance sheets.
Maturities of finance lease liabilities	Maturities of lease liabilities as of September 30, 2020, are as follows (in thousands): Years Ending December 31, Operating Leases Finance Leases Remainder of 2020 $ 735 $ 97 2021 2,220 850 2022 807 397 2023 552 400 2024 503 402 2025 503 428 Thereafter 77,091 2,671 Total $ 82,411 $ 5,245 Total discounted lease liability $ 10,997 $ 3,704 Difference between undiscounted cash flows and discounted cash flows $ 71,414 $ 1,541 Weighted-average remaining lease term 49 years 11 years Weighted-average discount rate 6.5 % 6.7 %
Maturities of operating lease liabilities	Maturities of lease liabilities as of September 30, 2020, are as follows (in thousands): Years Ending December 31, Operating Leases Finance Leases Remainder of 2020 $ 735 $ 97 2021 2,220 850 2022 807 397 2023 552 400 2024 503 402 2025 503 428 Thereafter 77,091 2,671 Total $ 82,411 $ 5,245 Total discounted lease liability $ 10,997 $ 3,704 Difference between undiscounted cash flows and discounted cash flows $ 71,414 $ 1,541 Weighted-average remaining lease term 49 years 11 years Weighted-average discount rate 6.5 % 6.7 %

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - REIT (Tables)	9 Months Ended
COMMITMENTS AND CONTINGENCIES - REIT (Tables)	Sep. 30, 2020
Entity Information [Line Items]
Components of lease expense	For the three and nine months ended September 30, 2020 and 2019, the components of the Company’s total lease costs are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Operating lease costs $ 769 $ 794 $ 2,307 $ 2,332 Finance lease costs 77 61 223 183 Total lease costs $ 846 $ 855 $ 2,530 $ 2,515
Schedule of right of use assets and lease liabilities	The Company’s right-of-use assets and lease liabilities are as follows (in thousands): September 30, 2020 December 31, 2019 Right-of-use assets: Operating (1) $ 3,132 $ 4,863 Finance (2) 4,370 3,979 Lease liabilities: Operating (3) 10,997 12,590 Finance 3,704 3,379 _________________________________ (1) Included in other assets on the accompanying condensed consolidated balance sheets. (2) Included in property and equipment, net on the accompanying condensed consolidated balance sheets. (3) Included in accounts payable and accrued liabilities on the accompanying condensed consolidated balance sheets.
Maturities of finance lease liabilities	Maturities of lease liabilities as of September 30, 2020, are as follows (in thousands): Years Ending December 31, Operating Leases Finance Leases Remainder of 2020 $ 735 $ 97 2021 2,220 850 2022 807 397 2023 552 400 2024 503 402 2025 503 428 Thereafter 77,091 2,671 Total $ 82,411 $ 5,245 Total discounted lease liability $ 10,997 $ 3,704 Difference between undiscounted cash flows and discounted cash flows $ 71,414 $ 1,541 Weighted-average remaining lease term 49 years 11 years Weighted-average discount rate 6.5 % 6.7 %
Maturities of operating lease liabilities	Maturities of lease liabilities as of September 30, 2020, are as follows (in thousands): Years Ending December 31, Operating Leases Finance Leases Remainder of 2020 $ 735 $ 97 2021 2,220 850 2022 807 397 2023 552 400 2024 503 402 2025 503 428 Thereafter 77,091 2,671 Total $ 82,411 $ 5,245 Total discounted lease liability $ 10,997 $ 3,704 Difference between undiscounted cash flows and discounted cash flows $ 71,414 $ 1,541 Weighted-average remaining lease term 49 years 11 years Weighted-average discount rate 6.5 % 6.7 %
ESH Hospitality, Inc.
Entity Information [Line Items]
Components of lease expense	For the three and nine months ended September 30, 2020 and 2019, components of ESH REIT’s total lease costs are as follows (in thousands): Three Months Ended Nine Months Ended 2020 2019 2020 2019 Operating lease costs $ 326 $ 351 $ 979 $ 1,004 Finance lease costs 77 61 223 183 Total lease costs $ 403 $ 412 $ 1,202 $ 1,187
Schedule of right of use assets and lease liabilities	ESH REIT’s right-of-use assets and lease liabilities are as follows (in thousands): September 30, 2020 December 31, 2019 Right-of-use assets: Operating (1) $ 1,564 $ 2,084 Finance (2) 4,370 3,979 Lease liabilities: Operating (3) 9,082 9,207 Finance 3,704 3,379 _________________________________ (1) Included in other assets on the accompanying condensed consolidated balance sheets. (2) Included in property and equipment, net on the accompanying condensed consolidated balance sheets. (3) Included in accounts payable and accrued liabilities on the accompanying condensed consolidated balance sheets.
Maturities of finance lease liabilities	Maturities of lease liabilities as of September 30, 2020, are as follows (in thousands): Years Ending December 31, Operating Leases Finance Leases Remainder of 2020 $ 196 $ 97 2021 784 850 2022 807 397 2023 552 400 2024 503 402 2025 503 428 Thereafter 77,091 2,671 Total $ 80,436 $ 5,245 Total discounted lease liability $ 9,082 $ 3,704 Difference between undiscounted cash flows and discounted cash flows $ 71,354 $ 1,541 Weighted-average remaining lease term 59 years 11 years Weighted-average discount rate 6.6 % 6.7 %
Maturities of operating lease liabilities	Maturities of lease liabilities as of September 30, 2020, are as follows (in thousands): Years Ending December 31, Operating Leases Finance Leases Remainder of 2020 $ 196 $ 97 2021 784 850 2022 807 397 2023 552 400 2024 503 402 2025 503 428 Thereafter 77,091 2,671 Total $ 80,436 $ 5,245 Total discounted lease liability $ 9,082 $ 3,704 Difference between undiscounted cash flows and discounted cash flows $ 71,354 $ 1,541 Weighted-average remaining lease term 59 years 11 years Weighted-average discount rate 6.6 % 6.7 %

EQUITY-BASED COMPENSATION (Tabl

EQUITY-BASED COMPENSATION (Tables)	9 Months Ended
EQUITY-BASED COMPENSATION (Tables)	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
Schedule of Unrecognized Compensation Cost	Total unrecognized compensation expense will be adjusted for forfeitures and the achievement of certain market-based conditions. Unrecognized Compensation Expense Related to Outstanding Awards (in thousands) Remaining Weighted-Average Amortization Period (in years) RSUs with service vesting conditions $ 6,736 1.5 RSUs with market vesting conditions 2,887 2.0 Total unrecognized compensation expense $ 9,623
Summary of Restricted Stock Award and Restricted Stock Unit Activity	RSU activity during the nine months ended September 30, 2020, was as follows: Service-Based Awards Performance-Based Awards - Number of Weighted- Number of Weighted- Outstanding at January 1, 2020 928 $ 16.77 255 $ 16.56 Granted 371 $ 12.37 290 $ 11.52 Settled (353) $ 15.91 (46) $ 18.58 Forfeited (216) $ 16.70 (123) $ 14.96 Outstanding at September 30, 2020 730 $ 14.24 376 $ 12.96 Vested at September 30, 2020 80 $ 15.05 — $ — Nonvested at September 30, 2020 650 $ 14.13 376 $ 12.96
Summary of Key Assumptions Used for Fair Value Computation	During the nine months ended September 30, 2020, the grant-date fair value of awards with market vesting conditions were calculated using a Monte Carlo simulation model with the following key assumptions: Expected holding period 2.92 years Risk–free rate of return 1.43 % Expected dividend yield 7.01 %

BUSINESS, ORGANIZATION AND BA_3

BUSINESS, ORGANIZATION AND BASIS OF CONSOLIDATION - Additional Information (Detail)	Sep. 30, 2020USD ($)StateHotelroom$ / sharesshares	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)StateHotelroom$ / sharesshares	Sep. 30, 2019USD ($)	Dec. 31, 2019roomHotel$ / sharesshares
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Common stock, shares issued (shares)	177,560,635		177,560,635		179,483,397
Common stock, par value (dollars per share) \| $ / shares	$ 0.01		$ 0.01		$ 0.01
Paired shares repurchased and retired, amount \| $		$ 57,471,000	$ 31,093,000
Common share to paired share ratio			1
Paired Share Repurchase Program
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Amount of stock repurchase plan authorized (up to) \| $	$ 550,000,000		$ 550,000,000
Paired shares repurchased and retired (shares)	28,600,000
Remaining available shares for repurchase (in shares)	101,100,000		101,100,000
ESH REIT \| Paired Share Repurchase Program
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Paired shares repurchased and retired, amount \| $	$ 166,400,000
Parent Company \| Paired Share Repurchase Program
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Paired shares repurchased and retired, amount \| $	$ 283,000,000
Class B common stock
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Common stock, shares issued (shares)	1		1
Common stock, par value (dollars per share) \| $ / shares	$ 0.01		$ 0.01
Paired shares repurchased and retired, amount \| $				$ 57,471,000
Class B common stock \| ESH REIT
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Common stock, shares issued (shares)	177,600,000		177,600,000		179,500,000
Class A common stock \| ESH REIT
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Common stock, shares issued (shares)	250,500,000		250,500,000
Extended Stay America, Inc. \| Class B common stock \| ESH REIT
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Percentage of common equity (as a percent)	41.00%		41.00%		42.00%
Extended Stay America, Inc. \| Class A common stock \| ESH REIT
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Approximate percentage of ownership of common stock (as a percent)	59.00%		59.00%
Percentage of common equity (as a percent)	59.00%		59.00%		58.00%
Hotel properties
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Number of hotel properties \| Hotel	638		638
U.S.
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Number of states in which the company owns hotels \| State	40		40
U.S. \| Hotel properties
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Number of hotel properties \| Hotel	562		562		557
Number of rooms \| room	62,500		62,500		61,900
Number of hotel properties managed for third parties \| Hotel	76		76		73
Number of rooms managed by third parties \| room	7,800		7,800		7,500

BUSINESS, ORGANIZATION AND BA_4

BUSINESS, ORGANIZATION AND BASIS OF CONSOLIDATION - REIT - Additional Information (Detail)	Sep. 30, 2020USD ($)StateHotelroom$ / sharesshares	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)StateHotelroom$ / sharesshares	Sep. 30, 2019USD ($)	Dec. 31, 2019roomHotel$ / sharesshares
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Common stock, shares issued (shares)	177,560,635		177,560,635		179,483,397
Common stock, par value (dollars per share) \| $ / shares	$ 0.01		$ 0.01		$ 0.01
Paired shares repurchased and retired, amount \| $		$ 57,471,000	$ 31,093,000
Paired Share Repurchase Program
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Amount of stock repurchase plan authorized (up to) \| $	$ 550,000,000		$ 550,000,000
Paired shares repurchased and retired (shares)	28,600,000
Remaining available shares for repurchase (in shares)	101,100,000		101,100,000
U.S.
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Number of states in which the company owns hotels \| State	40		40
Hotel properties
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Number of hotel properties \| Hotel	638		638
Hotel properties \| U.S.
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Number of hotel properties \| Hotel	562		562		557
Number of rooms \| room	62,500		62,500		61,900
Class B common stock
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Common stock, shares issued (shares)	1		1
Common stock, par value (dollars per share) \| $ / shares	$ 0.01		$ 0.01
Paired shares repurchased and retired, amount \| $				$ 57,471,000
ESH Hospitality, Inc.
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Common stock, shares issued (shares)	1		1
Common stock, par value (dollars per share) \| $ / shares	$ 0.01		$ 0.01
Paired shares repurchased and retired, amount \| $		$ 20,887,000		$ 20,887,000
ESH Hospitality, Inc. \| Paired Share Repurchase Program
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Amount of stock repurchase plan authorized (up to) \| $	$ 550,000,000		$ 550,000,000
Paired shares repurchased and retired (shares)	28,600,000
Paired shares repurchased and retired, amount \| $	$ 166,400,000
Remaining available shares for repurchase (in shares)	101,100,000		101,100,000
ESH Hospitality, Inc. \| Hotel properties \| U.S.
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Number of rooms \| room	62,500		62,500		61,900
ESH Hospitality, Inc. \| Class B common stock
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Common stock, shares issued (shares)	177,560,635		177,560,635		179,483,397
Common stock, par value (dollars per share) \| $ / shares	$ 0.01		$ 0.01		$ 0.01
Paired shares repurchased and retired, amount \| $			$ 11,406,000
ESH Hospitality, Inc. \| ESH Hospitality, Inc.
Organization Consolidation And Presentation Of Financial Statements Disclosure [Line Items]
Approximate percentage of ownership of common stock (as a percent)	59.00%		59.00%

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)segment	Sep. 30, 2019USD ($)
Summary Of Significant Accounting Policies [Line Items]
Impairment charges	$ 420,000	$ 2,679,000	$ 1,095,000	$ 2,679,000
Number of reportable segments \| segment			2
Goodwill and intangible asset impairment	0		$ 0
Illinois Hotel
Summary Of Significant Accounting Policies [Line Items]
Impairment charges	$ 400,000		$ 1,100,000
Customer Relationships
Summary Of Significant Accounting Policies [Line Items]
Useful life			20 years
Minimum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life of asset (years)			2 years
Maximum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life of asset (years)			49 years

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - REIT - Additional Information (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)segment	Sep. 30, 2019USD ($)
Summary Of Significant Accounting Policies [Line Items]
Impairment of long-lived assets \| $	$ 420,000	$ 2,679,000	$ 1,095,000	$ 2,679,000
Number of reportable segments \| segment			2
ESH Hospitality, Inc.
Summary Of Significant Accounting Policies [Line Items]
Impairment of long-lived assets \| $	$ 0	$ 0	$ 675,000	$ 0
Number of reportable segments \| segment			1
Minimum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life of asset (years)			2 years
Minimum \| ESH Hospitality, Inc.
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life of asset (years)			2 years
Maximum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life of asset (years)			49 years
Maximum \| ESH Hospitality, Inc.
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life of asset (years)			49 years

NET INCOME PER SHARE - Calculat

NET INCOME PER SHARE - Calculations of Basic and Diluted Net Income Per Share, Including a Reconciliation of Numerators and Denominators (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Numerator:
Net income available to Extended Stay America, Inc. common shareholders - basic	$ 24,220	$ 41,071	$ 16,411	$ 116,502
Income attributable to noncontrolling interests assuming conversion	(14)	(6)	(16)	(19)
Net income available to common shareholders - diluted	$ 24,206	$ 41,065	$ 16,395	$ 116,483
Denominator:
Weighted-average number of Extended Stay America, Inc. common shares outstanding - basic (shares)	177,629	186,844	177,723	188,063
Dilutive securities (shares)	569	171	348	254
Weighted-average number of common shares outstanding - diluted (shares)	178,198	187,015	178,071	188,317
Net (loss) income per common share - basic (dollars per share)	$ 0.14	$ 0.22	$ 0.09	$ 0.62
Net (loss) income per common share - diluted (dollars per share)	$ 0.14	$ 0.22	$ 0.09	$ 0.62

NET INCOME PER SHARE - Calcul_2

NET INCOME PER SHARE - Calculations of Basic and Diluted Net Income Per Share, Including a Reconciliation of Numerators and Denominators - REIT (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Numerator:
Net (loss) income	$ 31,492	$ 53,230	$ 30,567	$ 141,292
NET INCOME ATTRIBUTABLE TO EXTENDED STAY AMERICA, INC. COMMON SHAREHOLDERS	24,220	41,071	16,411	116,502
Net income available to ESH Hospitality, Inc. common shareholders	24,220	41,071	16,411	116,502
Income attributable to noncontrolling interests assuming conversion	(14)	(6)	(16)	(19)
Net income available to common shareholders - diluted	$ 24,206	$ 41,065	$ 16,395	$ 116,483
Denominator:
Weighted average number of ESH Hospitality, Inc. Class B common shares outstanding - basic (shares)	177,629	186,844	177,723	188,063
Dilutive securities (shares)	569	171	348	254
Weighted-average number of common shares outstanding - diluted (shares)	178,198	187,015	178,071	188,317
Net (loss) income per common share - basic (dollars per share)	$ 0.14	$ 0.22	$ 0.09	$ 0.62
Net (loss) income per common share - diluted (dollars per share)	$ 0.14	$ 0.22	$ 0.09	$ 0.62
ESH Hospitality, Inc.
Numerator:
Net (loss) income	$ 17,527	$ 28,467	$ 34,110	$ 57,882
Less preferred dividends	(4)	(4)	(12)	(12)
NET INCOME ATTRIBUTABLE TO EXTENDED STAY AMERICA, INC. COMMON SHAREHOLDERS	17,523	28,463	34,098	57,870
Net income available to ESH Hospitality, Inc. common shareholders	17,523	28,463	34,098	57,870
ESH Hospitality, Inc. \| Class A common stock
Numerator:
NET INCOME ATTRIBUTABLE TO EXTENDED STAY AMERICA, INC. COMMON SHAREHOLDERS	10,253	16,303	19,946	33,054
Net income available to ESH Hospitality, Inc. common shareholders	10,253	16,303	19,946	33,054
Income attributable to noncontrolling interests assuming conversion	(14)	(6)	(16)	(19)
Net income available to common shareholders - diluted	$ 10,239	$ 16,297	$ 19,930	$ 33,035
Denominator:
Weighted-average number of ESH Hospitality, Inc. shares outstanding, basic and diluted (shares)	250,494	250,494	250,494	250,494
Weighted average number of ESH Hospitality, Inc. Class B common shares outstanding - basic (shares)	250,494	250,494	250,494	250,494
Weighted-average number of common shares outstanding - diluted (shares)	250,494	250,494	250,494	250,494
Net (loss) income per common share - basic (dollars per share)	$ 0.04	$ 0.07	$ 0.08	$ 0.13
Net (loss) income per common share - diluted (dollars per share)	$ 0.04	$ 0.07	$ 0.08	$ 0.13
ESH Hospitality, Inc. \| Class B common stock
Numerator:
NET INCOME ATTRIBUTABLE TO EXTENDED STAY AMERICA, INC. COMMON SHAREHOLDERS	$ 7,270	$ 12,160	$ 14,152	$ 24,816
Net income available to ESH Hospitality, Inc. common shareholders	7,270	12,160	14,152	24,816
Income attributable to noncontrolling interests assuming conversion	14	6	16	19
Net income available to common shareholders - diluted	$ 7,284	$ 12,166	$ 14,168	$ 24,835
Denominator:
Weighted average number of ESH Hospitality, Inc. Class B common shares outstanding - basic (shares)	177,629	186,844	177,723	188,063
Dilutive securities (shares)	569	171	348	254
Weighted-average number of common shares outstanding - diluted (shares)	178,198	187,015	178,071	188,317
Net (loss) income per common share - basic (dollars per share)	$ 0.04	$ 0.07	$ 0.08	$ 0.13
Net (loss) income per common share - diluted (dollars per share)	$ 0.04	$ 0.07	$ 0.08	$ 0.13

HOTEL ACQUISITIONS - Additional

HOTEL ACQUISITIONS - Additional Information (Details) $ in Millions	Nov. 12, 2019USD ($)room	Sep. 30, 2020Hotel	Sep. 30, 2020Hotel
Property, Plant and Equipment [Line Items]
Number of hotels acquired \| Hotel		0	0
ESH REIT \| Crestwood Suites Of Lakeland, LLC
Property, Plant and Equipment [Line Items]
Purchase price \| $	$ 10
Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life of asset (years)			2 years
Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life of asset (years)			49 years
Hotel properties \| ESH REIT \| Crestwood Suites Of Lakeland, LLC
Property, Plant and Equipment [Line Items]
Number of rooms \| room	121
Hotel properties \| Minimum \| Building and improvements \| ESH REIT \| Crestwood Suites Of Lakeland, LLC
Property, Plant and Equipment [Line Items]
Estimated useful life of asset (years)	5 years
Hotel properties \| Maximum \| Building and improvements \| ESH REIT \| Crestwood Suites Of Lakeland, LLC
Property, Plant and Equipment [Line Items]
Estimated useful life of asset (years)	44 years

HOTEL ACQUISITIONS - Addition_2

HOTEL ACQUISITIONS - Additional Information - REIT (Details) $ in Millions	Nov. 12, 2019USD ($)room	Sep. 30, 2020Hotel	Sep. 30, 2020Hotel
Property, Plant and Equipment [Line Items]
Number of hotels acquired		0	0
Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life of asset (years)			2 years
Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life of asset (years)			49 years
ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Number of hotels acquired			0
ESH Hospitality, Inc. \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life of asset (years)			2 years
ESH Hospitality, Inc. \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life of asset (years)			49 years
ESH Hospitality, Inc. \| Crestwood Suites Of Lakeland, LLC
Property, Plant and Equipment [Line Items]
Purchase price \| $	$ 10
Hotel properties \| ESH Hospitality, Inc. \| Crestwood Suites Of Lakeland, LLC
Property, Plant and Equipment [Line Items]
Number of rooms \| room	121
Hotel properties \| ESH Hospitality, Inc. \| Crestwood Suites Of Lakeland, LLC \| Building and improvements \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life of asset (years)	5 years
Hotel properties \| ESH Hospitality, Inc. \| Crestwood Suites Of Lakeland, LLC \| Building and improvements \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life of asset (years)	44 years

PROPERTY AND EQUIPMENT - Net In

PROPERTY AND EQUIPMENT - Net Investment in Property and Equipment (Detail) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Total cost	$ 4,977,448,000	$ 4,867,499,000
Total accumulated depreciation	(1,503,632,000)	(1,373,950,000)
Property and equipment — net	3,473,816,000	3,493,549,000
Finance lease asset	4,370,000	3,979,000
Land and site improvement
Property, Plant and Equipment [Line Items]
Total cost	1,246,129,000	1,228,231,000
Finance lease asset	4,000,000	3,200,000
Building and improvements
Property, Plant and Equipment [Line Items]
Total cost	2,858,291,000	2,792,579,000
Furniture, fixtures and equipment
Property, Plant and Equipment [Line Items]
Total cost	778,582,000	745,145,000
Finance lease asset	400,000	0
Hotel properties
Property, Plant and Equipment [Line Items]
Total cost	4,883,002,000	4,765,955,000
Total accumulated depreciation	(1,480,698,000)	(1,353,772,000)
Development in process
Property, Plant and Equipment [Line Items]
Total cost	63,082,000	70,864,000
Finance lease asset	0	800,000
Corporate furniture, fixtures, equipment, software and other
Property, Plant and Equipment [Line Items]
Total cost	31,364,000	30,680,000
Total accumulated depreciation	$ (22,934,000)	$ (20,178,000)

PROPERTY AND EQUIPMENT - Additi

PROPERTY AND EQUIPMENT - Additional Information (Detail)	3 Months Ended		9 Months Ended
PROPERTY AND EQUIPMENT - Additional Information (Detail)	Sep. 30, 2020USD ($)Parcellocation	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)Parcellocation	Sep. 30, 2019USD ($)	Dec. 31, 2019Parcel
Property, Plant and Equipment [Line Items]
Impairment of long-lived assets	$ 420,000	$ 2,679,000	$ 1,095,000	$ 2,679,000
Illinois Hotel
Property, Plant and Equipment [Line Items]
Impairment of long-lived assets	$ 400,000		$ 1,100,000
New York Hotel
Property, Plant and Equipment [Line Items]
Impairment of long-lived assets		$ 2,700,000		$ 2,700,000
Minimum
Property, Plant and Equipment [Line Items]
Discount rate	6.00%		6.00%
Terminal capitalization rates	7.00%		7.00%
Maximum
Property, Plant and Equipment [Line Items]
Discount rate	10.00%		10.00%
Terminal capitalization rates	11.00%		11.00%
Development in process
Property, Plant and Equipment [Line Items]
Number of land parcels \| Parcel	10		10		15
Number of projects delayed due to market uncertainty \| location	3		3

PROPERTY AND EQUIPMENT - New Co

PROPERTY AND EQUIPMENT - New Construction Properties (Details)	Sep. 30, 2020Hotel	Aug. 31, 2020roomHotel	Jun. 30, 2020roomHotel	Apr. 30, 2020roomHotel	Mar. 31, 2020roomHotel	Dec. 31, 2019Hotelroom
Florida
Property, Plant and Equipment [Line Items]
Number of rooms \| room		124			120	124
Arizona
Property, Plant and Equipment [Line Items]
Number of rooms \| room						136
South Carolina
Property, Plant and Equipment [Line Items]
Number of rooms \| room				120
Georgia
Property, Plant and Equipment [Line Items]
Number of rooms \| room			124
Texas
Property, Plant and Equipment [Line Items]
Number of rooms \| room			124
Hotel properties
Property, Plant and Equipment [Line Items]
Number of hotel properties	638
Hotel properties \| Florida
Property, Plant and Equipment [Line Items]
Number of hotel properties		1			1	1
Hotel properties \| Arizona
Property, Plant and Equipment [Line Items]
Number of hotel properties						1
Hotel properties \| South Carolina
Property, Plant and Equipment [Line Items]
Number of hotel properties				1
Hotel properties \| Georgia
Property, Plant and Equipment [Line Items]
Number of hotel properties			1
Hotel properties \| Texas
Property, Plant and Equipment [Line Items]
Number of hotel properties			1

PROPERTY AND EQUIPMENT - New _2

PROPERTY AND EQUIPMENT - New Construction Financials (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues	$ 285,888	$ 332,695	$ 783,023	$ 934,021
Total operating expenses	229,408	232,331	665,706	669,281
Income before income tax expense	56,481	$ 100,367	117,321	$ 264,771
New Construction
Disaggregation of Revenue [Line Items]
Total operating expenses	2,918		5,903
Income before income tax expense	(155)		95
Occupancy Hotel and Other \| New Construction
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues	$ 2,763		$ 5,998

PROPERTY AND EQUIPMENT - Net _2

PROPERTY AND EQUIPMENT - Net Investment in Property and Equipment - REIT (Detail) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Total cost	$ 4,977,448,000	$ 4,867,499,000
Less accumulated depreciation:	(1,503,632,000)	(1,373,950,000)
Property and equipment — net	3,473,816,000	3,493,549,000
Finance lease asset	4,370,000	3,979,000
ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Total cost	4,989,447,000	4,878,615,000
Less accumulated depreciation:	(1,502,499,000)	(1,372,595,000)
Property and equipment — net	3,486,948,000	3,506,020,000
Finance lease asset	4,370,000	3,979,000
Land and site improvement
Property, Plant and Equipment [Line Items]
Total cost	1,246,129,000	1,228,231,000
Finance lease asset	4,000,000	3,200,000
Land and site improvement \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Total cost	1,248,495,000	1,230,598,000
Finance lease asset	4,000,000	3,200,000
Building and improvements
Property, Plant and Equipment [Line Items]
Total cost	2,858,291,000	2,792,579,000
Building and improvements \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Total cost	2,891,120,000	2,824,061,000
Furniture, fixtures and equipment
Property, Plant and Equipment [Line Items]
Total cost	778,582,000	745,145,000
Finance lease asset	400,000	0
Furniture, fixtures and equipment \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Total cost	785,750,000	751,417,000
Finance lease asset	400,000	0
Hotel properties
Property, Plant and Equipment [Line Items]
Total cost	4,883,002,000	4,765,955,000
Less accumulated depreciation:	(1,480,698,000)	(1,353,772,000)
Hotel properties \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Total cost	4,925,365,000	4,806,076,000
Development in process
Property, Plant and Equipment [Line Items]
Total cost	63,082,000	70,864,000
Finance lease asset	0	800,000
Development in process \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Total cost	63,082,000	70,864,000
Finance lease asset	0	800,000
Other \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Total cost	$ 1,000,000	$ 1,675,000

PROPERTY AND EQUIPMENT - Addi_2

PROPERTY AND EQUIPMENT - Additional Information - REIT (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)locationParcel	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)locationParcel	Sep. 30, 2019USD ($)	Dec. 31, 2019Parcel
Property, Plant and Equipment [Line Items]
Impairment of long-lived assets	$ 420,000	$ 2,679,000	$ 1,095,000	$ 2,679,000
ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Impairment charges	0	0	675,000	0
Impairment of long-lived assets	$ 0	$ 0	$ 675,000	$ 0
Development in process
Property, Plant and Equipment [Line Items]
Number of land parcels \| Parcel	10		10		15
Number of projects delayed due to market uncertainty \| location	3		3
Development in process \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Number of land parcels \| Parcel	10		10		15
Number of projects delayed due to market uncertainty \| location	3		3

PROPERTY AND EQUIPMENT - REIT -

PROPERTY AND EQUIPMENT - REIT - New Construction Property Detail (Details)	Sep. 30, 2020Hotel	Aug. 31, 2020Hotelroom	Jun. 30, 2020roomHotel	Apr. 30, 2020roomHotel	Mar. 31, 2020roomHotel	Dec. 31, 2019Hotelroom
Florida
Property, Plant and Equipment [Line Items]
Number of rooms \| room		124			120	124
Florida \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Number of rooms \| room		124			120	124
Arizona
Property, Plant and Equipment [Line Items]
Number of rooms \| room						136
Arizona \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Number of rooms \| room						136
South Carolina
Property, Plant and Equipment [Line Items]
Number of rooms \| room				120
South Carolina \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Number of rooms \| room				120
Georgia
Property, Plant and Equipment [Line Items]
Number of rooms \| room			124
Georgia \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Number of rooms \| room			124
Texas
Property, Plant and Equipment [Line Items]
Number of rooms \| room			124
Texas \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Number of rooms \| room			124
Hotel properties
Property, Plant and Equipment [Line Items]
Number of hotel properties	638
Hotel properties \| Florida
Property, Plant and Equipment [Line Items]
Number of hotel properties		1			1	1
Hotel properties \| Florida \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Number of hotel properties		1			1	1
Hotel properties \| Arizona
Property, Plant and Equipment [Line Items]
Number of hotel properties						1
Hotel properties \| Arizona \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Number of hotel properties						1
Hotel properties \| South Carolina
Property, Plant and Equipment [Line Items]
Number of hotel properties				1
Hotel properties \| South Carolina \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Number of hotel properties				1
Hotel properties \| Georgia
Property, Plant and Equipment [Line Items]
Number of hotel properties			1
Hotel properties \| Georgia \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Number of hotel properties			1
Hotel properties \| Texas
Property, Plant and Equipment [Line Items]
Number of hotel properties			1
Hotel properties \| Texas \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Number of hotel properties			1

Property and Equipment - REIT_2

Property and Equipment - REIT - Schedule of Newly Built Hotels Financials (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Property, Plant and Equipment [Line Items]
Total operating expenses	$ 229,408	$ 232,331	$ 665,706	$ 669,281
Income before income tax expense	56,481	100,367	117,321	264,771
ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Rental revenues	126,469	139,455	365,145	375,562
Total operating expenses	77,239	73,939	233,381	220,708
Income before income tax expense	49,230	$ 65,516	131,764	$ 154,869
New Construction
Property, Plant and Equipment [Line Items]
Total operating expenses	2,918		5,903
Income before income tax expense	(155)		95
New Construction \| ESH Hospitality, Inc.
Property, Plant and Equipment [Line Items]
Rental revenues	1,939		3,703
Total operating expenses	1,492		3,149
Income before income tax expense	$ 447		$ 554

Intangible Assets and Goodwil_4

Intangible Assets and Goodwill - Company's Intangible Assets and Goodwill (Detail) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Indefinite-lived intangible assets		$ 10,163
Total intangible assets, gross	$ 47,484	47,316
Accumulated Amortization	(15,072)	(13,133)
Definite-lived intangible assets, total net book value	22,249
Total intangible assets, net book value	32,412	34,183
Goodwill, gross	45,192	45,192
Goodwill net book value	45,192	45,192
Total intangible assets and goodwill, gross	92,676	92,508
Total intangible assets and goodwill, net book value	77,604	79,375
Trademarks
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	10,163	10,163
Total intangible assets, net book value		34,183
Customer Relationships
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Definite-lived intangible assets, gross	26,800	26,800
Accumulated Amortization	(13,375)	(12,370)
Definite-lived intangible assets, total net book value	13,425	14,430
Computer Software, Intangible Asset
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Definite-lived intangible assets, gross	10,521	10,353
Accumulated Amortization	(1,697)	(763)
Definite-lived intangible assets, total net book value	$ 8,824	$ 9,590

Intangible Assets and Goodwil_5

Intangible Assets and Goodwill - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Weighted Average Amortization Period For Intangible Assets	9 years

Intangible Assets and Goodwil_6

Intangible Assets and Goodwill - Estimated Future Amortization Expense for Definite-lived Intangible Assets (Detail) $ in Thousands	Sep. 30, 2020USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2020	$ 646
2021	2,586
2022	2,586
2023	2,586
2024	2,586
2025	2,586
Thereafter	8,673
Definite-lived intangible assets, total net book value	$ 22,249

INTANGIBLE ASSETS AND GOODWIL_7

INTANGIBLE ASSETS AND GOODWILL - REIT - Company's Intangible Assets and Goodwill (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Accumulated Amortization	$ (15,072)	$ (13,133)
Definite-lived intangible assets, total net book value	22,249
Goodwill, gross	45,192	45,192
Goodwill net book value	45,192	45,192
Total intangible assets and goodwill, gross	92,676	92,508
Total intangible assets and goodwill, net book value	77,604	79,375
Computer Software, Intangible Asset
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Definite-lived intangible assets, gross	10,521	10,353
Accumulated Amortization	(1,697)	(763)
Definite-lived intangible assets, total net book value	8,824	9,590
ESH Hospitality, Inc.
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Accumulated Amortization	(1,697)	(763)
Definite-lived intangible assets, total net book value	8,825
Goodwill, gross	44,012	44,012
Goodwill net book value	44,012	44,012
Total intangible assets and goodwill, gross	54,534	54,365
Total intangible assets and goodwill, net book value	$ 52,837	53,602
Useful life	7 years
ESH Hospitality, Inc. \| Computer Software, Intangible Asset
Finite Lived And Indefinite Lived Intangible Assets [Line Items]
Definite-lived intangible assets, gross	$ 10,522	10,353
Accumulated Amortization	(1,697)	(763)
Definite-lived intangible assets, total net book value	$ 8,825	$ 9,590

INTANGIBLE ASSETS AND GOODWILL-

INTANGIBLE ASSETS AND GOODWILL- REIT - Estimated Future Amortization Expense for Definite-lived Intangible Assets (Detail) $ in Thousands	Sep. 30, 2020USD ($)
Entity Information [Line Items]
Remainder of 2020	$ 646
2021	2,586
2022	2,586
2023	2,586
2024	2,586
2025	2,586
Thereafter	8,673
Definite-lived intangible assets, total net book value	22,249
ESH Hospitality, Inc.
Entity Information [Line Items]
Remainder of 2020	311
2021	1,246
2022	1,246
2023	1,246
2024	1,246
2025	1,246
Thereafter	2,284
Definite-lived intangible assets, total net book value	$ 8,825

DEBT - Company's Outstanding De

DEBT - Company's Outstanding Debt (Detail) - USD ($)	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2020	Sep. 30, 2019	Mar. 31, 2016	May 31, 2015
Debt Instrument [Line Items]
Carrying Amount, Term loan facility	$ 614,835,000	$ 618,338,000	$ 614,835,000
Carrying Amount, Revolving credit facilities	49,765,000	0	49,765,000
Carrying Amount, Total	2,716,593,000	2,670,354,000	2,716,593,000
Unamortized Deferred Financing Costs	36,032,000	40,880,000	36,032,000
ESH Hospitality, Inc.
Debt Instrument [Line Items]
Carrying Amount, Term loan facility	614,835,000	618,338,000	614,835,000
Carrying Amount, Total	2,666,828,000	2,670,354,000	2,666,828,000
Unamortized Deferred Financing Costs	35,477,000	40,324,000	$ 35,477,000
Mandatory prepayments are required up to a certain amount of excess cash flow			50.00%
ESH REIT Term Facility \| Medium-term Notes
Debt Instrument [Line Items]
Stated Amount	630,900,000		$ 630,900,000
ESH REIT Term Facility \| Term Loan Facility \| Medium-term Notes
Debt Instrument [Line Items]
Carrying Amount, Term loan facility	622,855,000		622,855,000
Unamortized Deferred Financing Costs	8,020,000		8,020,000
ESH REIT Term Facility \| Term Loan Facility \| Medium-term Notes \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Unamortized discount on debt	1,700,000	2,000,000	1,700,000
Quarterly installment			1,600,000
ESH REIT Term Facility \| ESH REIT \| Term Loan Facility \| Medium-term Notes
Debt Instrument [Line Items]
Stated Amount	$ 630,909,000		$ 630,909,000
Carrying Amount, Term loan facility		627,368,000
Unamortized Deferred Financing Costs		9,030,000
Derivative rate (as a percent)	1.175%		1.175%
2025 Notes \| Senior Notes
Debt Instrument [Line Items]
Carrying Amount, Senior notes	$ 1,293,973,000		$ 1,293,973,000
Unamortized Deferred Financing Costs	12,938,000		12,938,000
2025 Notes \| Senior Notes \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Stated Amount	1,300,000,000		1,300,000,000		$ 800,000,000	$ 500,000,000
Carrying Amount, Senior notes	1,293,973,000	1,292,986,000	1,293,973,000
Unamortized Deferred Financing Costs	$ 12,938,000	15,055,000	$ 12,938,000
Stated Interest Rate	5.25%		5.25%			5.25%
Unamortized discount on debt	$ 6,000,000	7,000,000	$ 6,000,000
2025 Notes \| ESH REIT \| Senior Notes
Debt Instrument [Line Items]
Stated Amount	$ 1,300,000,000		$ 1,300,000,000		$ 800,000,000	$ 500,000,000
Carrying Amount, Senior notes		1,292,986,000
Unamortized Deferred Financing Costs		15,055,000
Stated Interest Rate	5.25%		5.25%			5.25%
Unamortized discount on debt	$ 6,000,000	7,000,000	$ 6,000,000
2027 Notes \| Senior Notes \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Stated Amount	750,000,000		750,000,000	$ 750,000,000
Carrying Amount, Senior notes	750,000,000	750,000,000	750,000,000
Unamortized Deferred Financing Costs	$ 12,319,000	13,633,000	$ 12,319,000	$ 12,319,000
Stated Interest Rate	4.63%		4.63%	4.625%
ESH REIT Revolving Credit Facility \| ESH REIT \| Revolving Credit Facility
Debt Instrument [Line Items]
Stated Amount	$ 350,000,000		$ 350,000,000
Carrying Amount, Revolving credit facilities	0	0	0
Unamortized Deferred Financing Costs	2,200,000	2,606,000	2,200,000
Corporation Revolving Credit Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Stated Amount	50,000,000		50,000,000
Carrying Amount, Revolving credit facilities	49,765,000	0	49,765,000
Unamortized Deferred Financing Costs	$ 555,000	$ 556,000	$ 555,000
LIBOR
Debt Instrument [Line Items]
Stated Interest Rate	0.15%	1.76%
LIBOR \| ESH REIT Term Facility \| ESH REIT \| Term Loan Facility \| Medium-term Notes
Debt Instrument [Line Items]
Stated Interest Rate			2.00%
LIBOR \| ESH REIT Revolving Credit Facility \| ESH REIT \| Revolving Credit Facility
Debt Instrument [Line Items]
Stated Interest Rate			2.00%
LIBOR \| Corporation Revolving Credit Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Stated Interest Rate			2.25%
Designated as Hedging Instrument \| Interest Rate Swap
Debt Instrument [Line Items]
Derivative notional amount	$ 100,000,000		$ 100,000,000
Designated as Hedging Instrument \| Interest Rate Swap \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Derivative notional amount	100,000,000	$ 200,000,000	100,000,000
Designated as Hedging Instrument \| Interest Rate Swap \| ESH REIT
Debt Instrument [Line Items]
Derivative notional amount	$ 100,000,000	$ 200,000,000	$ 100,000,000

Debt - Additional Information (

Debt - Additional Information (Details)	Sep. 30, 2020USD ($)LetterOfCredit$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Apr. 30, 2020USD ($)shares	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)letter_of_credit$ / sharesshares	May 06, 2020USD ($)	Mar. 31, 2020USD ($)	Mar. 31, 2016USD ($)	May 31, 2015USD ($)
Debt Instrument [Line Items]
Estimated fair value	$ 2,700,000,000	$ 2,700,000,000			$ 2,700,000,000
Redeemable Convertible Preferred Stock
Debt Instrument [Line Items]
Redeemed (in shares) \| shares			6,422
Redeemed preferred stock			$ 6,400,000
ESH Hospitality, Inc.
Debt Instrument [Line Items]
Preferred stock, authorized (shares) \| shares	125	125			125
Preferred stock, issued (shares) \| shares	125	125			125
Preferred stock, outstanding (shares) \| shares	125	125			125
Preferred stock, redemption value (dollars per share) \| $ / shares	$ 1,000	$ 1,000			$ 1,000
Estimated fair value	$ 2,600,000,000	$ 2,700,000,000			$ 2,600,000,000
Mandatorily Redeemable Preferred Stock
Debt Instrument [Line Items]
Preferred stock, authorized (shares) \| shares	350,000,000	350,000,000			350,000,000
Preferred stock, par value (dollars per share) \| $ / shares	$ 0.01	$ 0.01			$ 0.01
Preferred stock, issued (shares) \| shares	708,000	7,130,000			708,000
Preferred stock, outstanding (shares) \| shares	708,000	7,130,000			708,000
Preferred stock, redemption rate (percent)			8.00%		8.00%
Preferred stock, redemption value (dollars per share) \| $ / shares	$ 1,000				$ 1,000
Estimated fair value	$ 700,000	$ 7,100,000			$ 700,000
LIBOR
Debt Instrument [Line Items]
Spread on base rate (as a percent)	0.15%	1.76%
Revolving Credit Facility
Debt Instrument [Line Items]
Revolving credit facility, capacity	$ 600,000,000				$ 600,000,000
ESH REIT Term Facility \| Revolving Credit Facility \| Federal Funds Rate \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Spread on base rate (as a percent)					0.50%
ESH REIT Term Facility \| Revolving Credit Facility \| One-Month London Interbank Offered Rate \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Spread on base rate (as a percent)					1.00%
ESH REIT Term Facility \| Revolving Credit Facility \| ESH REIT
Debt Instrument [Line Items]
Revolving credit facility, capacity	350,000,000				$ 350,000,000
ESH REIT Term Facility \| Revolving Credit Facility \| ESH REIT \| Libor Plus Rate Other than Level 1 Period
Debt Instrument [Line Items]
Spread on base rate (as a percent)					1.00%
ESH REIT Term Facility \| Revolving Credit Facility \| ESH REIT \| Libor Plus Rate
Debt Instrument [Line Items]
Spread on base rate (as a percent)					0.75%
ESH REIT Term Facility \| Medium-term Notes
Debt Instrument [Line Items]
Stated amount	630,900,000				$ 630,900,000
ESH REIT Term Facility \| Medium-term Notes \| Libor Plus Rate Other than Level 1 Period \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Spread on base rate (as a percent)					2.00%
2016 ESH REIT Revolving Credit Facility \| Revolving Credit Facility \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Revolving credit facility, capacity	$ 350,000,000				$ 350,000,000
Loan to value ratio maximum	45.00%				45.00%
Spread on base rate (as a percent)					1.00%
Fair value of amount outstanding	$ 0				$ 0		$ 350,000,000
2016 ESH REIT Revolving Credit Facility \| Revolving Credit Facility \| Minimum \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Fee on unutilized revolving credit facility					0.175%
2016 ESH REIT Revolving Credit Facility \| Revolving Credit Facility \| Maximum \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Fee on unutilized revolving credit facility					0.30%
2016 ESH REIT Revolving Credit Facility \| Revolving Credit Facility \| LIBOR \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Spread on base rate (as a percent)					2.00%
2016 ESH REIT Revolving Credit Facility \| Revolving Credit Facility \| LIBOR \| Minimum \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Spread on base rate (as a percent)					1.50%
2016 ESH REIT Revolving Credit Facility \| Revolving Credit Facility \| LIBOR \| Maximum \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Spread on base rate (as a percent)					2.00%
2016 ESH REIT Revolving Credit Facility \| Revolving Credit Facility \| Federal Funds Rate \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Spread on base rate (as a percent)					0.50%
2016 ESH REIT Revolving Credit Facility \| Revolving Credit Facility \| Base Rate \| Minimum \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Spread on base rate (as a percent)					0.50%
2016 ESH REIT Revolving Credit Facility \| Revolving Credit Facility \| Base Rate \| Maximum \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Spread on base rate (as a percent)					1.00%
2016 ESH REIT Revolving Credit Facility \| Revolving Credit Facility \| ESH REIT
Debt Instrument [Line Items]
Number of letters of credit \| letter_of_credit					0
Fair value of amount outstanding	0				$ 0		350,000,000
Additional borrowing capacity						$ 150,000,000
Minimum liquidity						$ 150,000,000
2016 ESH REIT Revolving Credit Facility \| Letter of Credit \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Revolving credit facility, capacity	$ 50,000,000				50,000,000
Number of letters of credit \| LetterOfCredit	0
2016 ESH REIT Revolving Credit Facility \| Line of Credit \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Stated amount	$ 350,000,000				350,000,000
2025 Notes \| Senior Notes \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Stated amount	$ 1,300,000,000				$ 1,300,000,000			$ 800,000,000	$ 500,000,000
Stated interest rate (as a percent)	5.25%				5.25%				5.25%
2025 Notes \| Senior Notes \| Change of Control \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Redemption price as a percentage of principal repayment					101.00%
2025 Notes \| Senior Notes \| Minimum \| Redemption period three \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Redemption price as a percentage of principal repayment					100.00%
2025 Notes \| Senior Notes \| Maximum \| Redemption period three \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Redemption price as a percentage of principal repayment					102.625%
2025 Notes \| Senior Notes \| ESH REIT
Debt Instrument [Line Items]
Stated amount	$ 1,300,000,000				$ 1,300,000,000			$ 800,000,000	$ 500,000,000
Stated interest rate (as a percent)	5.25%				5.25%				5.25%
2025 Notes \| Senior Notes \| ESH REIT \| Change of Control
Debt Instrument [Line Items]
Redemption price as a percentage of principal repayment					101.00%
2025 Notes \| Senior Notes \| ESH REIT \| Minimum \| Redemption period three
Debt Instrument [Line Items]
Redemption price as a percentage of principal repayment					100.00%
2025 Notes \| Senior Notes \| ESH REIT \| Maximum \| Redemption period three
Debt Instrument [Line Items]
Redemption price as a percentage of principal repayment					102.625%
2027 Notes \| Senior Notes \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Stated amount	$ 750,000,000			$ 750,000,000	$ 750,000,000
Stated interest rate (as a percent)	4.63%			4.625%	4.63%
Percent of debt issued in private placement				100.00%
2027 Notes \| Senior Notes \| Redemption period one \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Redemption price as a percentage of principal repayment					102.313%
2027 Notes \| Senior Notes \| Redemption period two \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Redemption price as a percentage of principal repayment					100.00%
2027 Notes \| Senior Notes \| Redemption period three \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Redemption price as a percentage of principal repayment					100.00%
Redemption price percentage of principal amount redeemed					35.00%
Percentage of principal amount outstanding					65.00%
2027 Notes \| Senior Notes \| Redemption period four \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Redemption price as a percentage of principal repayment					101.00%
2016 Corporation Revolving Credit Facility \| Revolving Credit Facility \| Minimum \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Fee on unutilized revolving credit facility					0.175%
2016 Corporation Revolving Credit Facility \| Revolving Credit Facility \| Maximum \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Fee on unutilized revolving credit facility					0.30%
2016 Corporation Revolving Credit Facility \| Revolving Credit Facility \| LIBOR
Debt Instrument [Line Items]
Spread on base rate (as a percent)					2.25%
2016 Corporation Revolving Credit Facility \| Revolving Credit Facility \| LIBOR \| Maximum
Debt Instrument [Line Items]
Spread on base rate (as a percent)					1.25%
2016 Corporation Revolving Credit Facility \| Revolving Credit Facility \| Federal Funds Rate
Debt Instrument [Line Items]
Spread on base rate (as a percent)					0.50%
2016 Corporation Revolving Credit Facility \| Revolving Credit Facility \| One-Month London Interbank Offered Rate \| Minimum
Debt Instrument [Line Items]
Spread on base rate (as a percent)					1.00%
2016 Corporation Revolving Credit Facility \| Revolving Credit Facility \| ESH REIT
Debt Instrument [Line Items]
Loan to value ratio maximum	45.00%				45.00%
2016 Corporation Revolving Credit Facility \| Letter of Credit
Debt Instrument [Line Items]
Number of letters of credit \| letter_of_credit					1
Fair value of amount outstanding	$ 200,000				$ 200,000		$ 49,800,000
Consolidated leverage ratio maximum					8.75
2016 Corporation Revolving Credit Facility \| Letter of Credit \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Revolving credit facility, capacity	50,000,000				$ 50,000,000
Line of credit facility, remaining borrowing capacity	0				0
2016 Corporation Revolving Credit Facility \| Swingline Loan
Debt Instrument [Line Items]
Revolving credit facility, capacity	20,000,000				$ 20,000,000
2016 Corporation Revolving Credit Facility \| Line of Credit \| Revolving Credit Facility \| ESH REIT
Debt Instrument [Line Items]
Minimum principal coverage					25.00%
2016 Corporation Revolving Credit Facility \| Line of Credit \| Letter of Credit \| ESH REIT
Debt Instrument [Line Items]
Revolving credit facility, capacity	$ 30,000,000				$ 30,000,000
Public Corporate Family Rating Better Than Or Equal To BB- \| ESH REIT Term Facility \| Medium-term Notes \| LIBOR \| ESH Hospitality, Inc.
Debt Instrument [Line Items]
Spread on base rate (as a percent)					1.75%

DEBT - Summary of Components of

DEBT - Summary of Components of Interest Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Debt Disclosure [Abstract]
Contractual interest	$ 30,057	$ 28,727	$ 93,136	$ 86,209
Amortization of deferred financing costs and debt discount	2,050	2,014	6,179	6,007
Other costs	229	7,117	581	7,923
Interest income	(60)	(1,323)	(1,314)	(4,234)
Total	32,276	36,535	98,582	95,905
Interest costs capitalized	$ 700	$ 600	$ 2,283	$ 1,373

DEBT - Company's Outstanding _2

DEBT - Company's Outstanding Debt - REIT (Detail) - USD ($)	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2020	Sep. 30, 2019	Mar. 31, 2016	May 31, 2015
Debt Instrument [Line Items]
Carrying Amount, Term loan facility	$ 614,835,000	$ 618,338,000	$ 614,835,000
Carrying Amount, Revolving credit facilities	49,765,000	0	49,765,000
Carrying Amount, Total	2,716,593,000	2,670,354,000	2,716,593,000
Unamortized Deferred Financing Costs	36,032,000	$ 40,880,000	36,032,000
2025 Notes \| Senior Notes
Debt Instrument [Line Items]
Carrying Amount, Senior notes	1,293,973,000		1,293,973,000
Unamortized Deferred Financing Costs	$ 12,938,000		12,938,000
LIBOR
Debt Instrument [Line Items]
Stated Interest Rate	0.15%	1.76%
Interest Rate Swap \| Designated as Hedging Instrument
Debt Instrument [Line Items]
Derivative notional amount	$ 100,000,000		100,000,000
ESH Hospitality, Inc.
Debt Instrument [Line Items]
Carrying Amount, Term loan facility	614,835,000	$ 618,338,000	614,835,000
Carrying Amount, Total	2,666,828,000	2,670,354,000	2,666,828,000
Unamortized Deferred Financing Costs	35,477,000	40,324,000	$ 35,477,000
Mandatory prepayments are required up to a certain amount of excess cash flow			50.00%
ESH Hospitality, Inc. \| ESH REIT 2016 Term Facility \| Medium-term Notes
Debt Instrument [Line Items]
Stated Amount	630,909,000		$ 630,909,000
Carrying Amount, Term loan facility	622,855,000	627,368,000	622,855,000
Unamortized Deferred Financing Costs	8,020,000	9,030,000	8,020,000
ESH Hospitality, Inc. \| ESH REIT 2016 Term Facility \| Term Loan Facility \| Medium-term Notes
Debt Instrument [Line Items]
Unamortized discount on debt	$ 1,700,000	2,000,000	$ 1,700,000
Derivative rate (as a percent)	1.175%		1.175%
Quarterly installment			$ 1,600,000
ESH Hospitality, Inc. \| 2025 Notes \| Senior Notes
Debt Instrument [Line Items]
Stated Amount	$ 1,300,000,000		1,300,000,000		$ 800,000,000	$ 500,000,000
Carrying Amount, Senior notes	1,293,973,000	1,292,986,000	1,293,973,000
Unamortized Deferred Financing Costs	$ 12,938,000	15,055,000	$ 12,938,000
Stated Interest Rate	5.25%		5.25%			5.25%
Unamortized discount on debt	$ 6,000,000	7,000,000	$ 6,000,000
ESH Hospitality, Inc. \| 2027 Notes \| Senior Notes
Debt Instrument [Line Items]
Stated Amount	750,000,000		750,000,000	$ 750,000,000
Carrying Amount, Senior notes	750,000,000	750,000,000	750,000,000
Unamortized Deferred Financing Costs	$ 12,319,000	13,633,000	$ 12,319,000	$ 12,319,000
Stated Interest Rate	4.63%		4.63%	4.625%
ESH Hospitality, Inc. \| 2016 ESH REIT Revolving Credit Facility \| Line of Credit
Debt Instrument [Line Items]
Stated Amount	$ 350,000,000		$ 350,000,000
Carrying Amount, Revolving credit facilities	0	0	0
Unamortized Deferred Financing Costs	2,200,000	2,606,000	$ 2,200,000
ESH Hospitality, Inc. \| 2016 ESH REIT Revolving Credit Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Stated Interest Rate			1.00%
ESH Hospitality, Inc. \| ESH REIT Intercompany Facility \| Line of Credit
Debt Instrument [Line Items]
Stated Amount	75,000,000		$ 75,000,000
Carrying amount, unsecured intercompany facility	0	0	0
Unamortized Deferred Financing Costs	$ 0	$ 0	$ 0
Stated Interest Rate	5.00%		5.00%
ESH Hospitality, Inc. \| LIBOR \| ESH REIT 2016 Term Facility \| Medium-term Notes
Debt Instrument [Line Items]
Stated Interest Rate	0.15%	1.76%	2.00%
ESH Hospitality, Inc. \| LIBOR \| 2016 ESH REIT Revolving Credit Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Stated Interest Rate			2.00%
ESH Hospitality, Inc. \| Interest Rate Swap \| Designated as Hedging Instrument
Debt Instrument [Line Items]
Derivative notional amount	$ 100,000,000	$ 200,000,000	$ 100,000,000

DEBT - Additional Information -

DEBT - Additional Information - REIT (Details)	Sep. 30, 2020USD ($)LetterOfCredit	Dec. 31, 2019USD ($)	Sep. 30, 2020USD ($)	Mar. 31, 2020USD ($)	Sep. 30, 2019USD ($)	Mar. 31, 2016USD ($)	May 31, 2015USD ($)
Debt Instrument [Line Items]
Estimated fair value	$ 2,700,000,000	$ 2,700,000,000	$ 2,700,000,000
Revolving Credit Facility
Debt Instrument [Line Items]
Revolving credit facility, capacity	$ 600,000,000		$ 600,000,000
LIBOR
Debt Instrument [Line Items]
Spread on base rate (as a percent)	0.15%	1.76%
ESH Hospitality, Inc.
Debt Instrument [Line Items]
Mandatory prepayments are required up to a certain amount of excess cash flow			50.00%
Estimated fair value	$ 2,600,000,000	$ 2,700,000,000	$ 2,600,000,000
ESH Hospitality, Inc. \| 2016 ESH REIT Revolving Credit Facility \| Line of Credit
Debt Instrument [Line Items]
Stated amount	350,000,000		350,000,000
ESH Hospitality, Inc. \| ESH REIT 2016 Term Facility \| Medium-term Notes
Debt Instrument [Line Items]
Stated amount	630,909,000		630,909,000
ESH Hospitality, Inc. \| 2025 Notes \| Senior Notes
Debt Instrument [Line Items]
Stated amount	$ 1,300,000,000		$ 1,300,000,000			$ 800,000,000	$ 500,000,000
Stated interest rate (as a percent)	5.25%		5.25%				5.25%
ESH Hospitality, Inc. \| 2025 Notes \| Senior Notes \| Change of Control
Debt Instrument [Line Items]
Redemption price as a percentage of principal repayment			101.00%
ESH Hospitality, Inc. \| 2027 Notes \| Senior Notes
Debt Instrument [Line Items]
Stated amount	$ 750,000,000		$ 750,000,000		$ 750,000,000
Stated interest rate (as a percent)	4.63%		4.63%		4.625%
ESH Hospitality, Inc. \| 2027 Notes \| Senior Notes \| Redemption period one
Debt Instrument [Line Items]
Redemption price as a percentage of principal repayment			102.313%
ESH Hospitality, Inc. \| 2027 Notes \| Senior Notes \| Redemption period two
Debt Instrument [Line Items]
Redemption price as a percentage of principal repayment			100.00%
ESH Hospitality, Inc. \| 2027 Notes \| Senior Notes \| Redemption period three
Debt Instrument [Line Items]
Redemption price as a percentage of principal repayment			100.00%
Redemption price percentage of principal amount redeemed			35.00%
Percentage of principal amount outstanding			65.00%
ESH Hospitality, Inc. \| 2027 Notes \| Senior Notes \| Redemption period four
Debt Instrument [Line Items]
Redemption price as a percentage of principal repayment			101.00%
ESH Hospitality, Inc. \| ESH REIT Intercompany Facility \| Line of Credit
Debt Instrument [Line Items]
Stated amount	$ 75,000,000		$ 75,000,000
Stated interest rate (as a percent)	5.00%		5.00%
Carrying amount, unsecured intercompany facility	$ 0	$ 0	$ 0
ESH Hospitality, Inc. \| Revolving Credit Facility \| 2016 ESH REIT Revolving Credit Facility
Debt Instrument [Line Items]
Revolving credit facility, capacity	350,000,000		350,000,000
Accordion feature increase limit	$ 600,000,000		$ 600,000,000
Loan to value ratio maximum	45.00%		45.00%
Spread on base rate (as a percent)			1.00%
Amount of borrowing capacity drawn	$ 0		$ 0	$ 350,000,000
ESH Hospitality, Inc. \| Term Loan Facility \| ESH REIT 2016 Term Facility \| Medium-term Notes
Debt Instrument [Line Items]
Quarterly installment			1,600,000
ESH Hospitality, Inc. \| Letter of Credit \| 2016 ESH REIT Revolving Credit Facility
Debt Instrument [Line Items]
Revolving credit facility, capacity	$ 50,000,000		$ 50,000,000
Number of letters of credit \| LetterOfCredit	0
ESH Hospitality, Inc. \| Line of Credit \| ESH REIT Intercompany Facility \| Unsecured Debt
Debt Instrument [Line Items]
Stated interest rate (as a percent)	5.00%		5.00%
Maximum unsecured intercompany credit facility amount	$ 300,000,000		$ 300,000,000
ESH Hospitality, Inc. \| LIBOR \| ESH REIT 2016 Term Facility \| Medium-term Notes
Debt Instrument [Line Items]
Spread on base rate (as a percent)	0.15%	1.76%	2.00%
ESH Hospitality, Inc. \| LIBOR \| Revolving Credit Facility \| 2016 ESH REIT Revolving Credit Facility
Debt Instrument [Line Items]
Spread on base rate (as a percent)			2.00%
ESH Hospitality, Inc. \| Libor Plus Rate \| Revolving Credit Facility \| ESH REIT 2016 Term Facility
Debt Instrument [Line Items]
Spread on base rate (as a percent)			0.75%
ESH Hospitality, Inc. \| Libor Plus Rate Other than Level 1 Period \| Revolving Credit Facility \| ESH REIT 2016 Term Facility
Debt Instrument [Line Items]
Spread on base rate (as a percent)			1.00%
ESH Hospitality, Inc. \| One-Month London Interbank Offered Rate \| Revolving Credit Facility \| ESH REIT 2016 Term Facility
Debt Instrument [Line Items]
Spread on base rate (as a percent)			1.00%
ESH Hospitality, Inc. \| Federal Funds Rate \| Revolving Credit Facility \| 2016 ESH REIT Revolving Credit Facility
Debt Instrument [Line Items]
Spread on base rate (as a percent)			0.50%
ESH Hospitality, Inc. \| Federal Funds Rate \| Revolving Credit Facility \| ESH REIT 2016 Term Facility
Debt Instrument [Line Items]
Spread on base rate (as a percent)			0.50%
ESH Hospitality, Inc. \| Minimum \| 2025 Notes \| Senior Notes \| Redemption period three
Debt Instrument [Line Items]
Redemption price as a percentage of principal repayment			100.00%
ESH Hospitality, Inc. \| Minimum \| Revolving Credit Facility \| 2016 ESH REIT Revolving Credit Facility
Debt Instrument [Line Items]
Fee on unutilized revolving credit facility			0.175%
ESH Hospitality, Inc. \| Minimum \| LIBOR \| Revolving Credit Facility \| 2016 ESH REIT Revolving Credit Facility
Debt Instrument [Line Items]
Spread on base rate (as a percent)			1.50%
ESH Hospitality, Inc. \| Minimum \| Base Rate \| Revolving Credit Facility \| 2016 ESH REIT Revolving Credit Facility
Debt Instrument [Line Items]
Spread on base rate (as a percent)			0.50%
ESH Hospitality, Inc. \| Maximum \| 2025 Notes \| Senior Notes \| Redemption period three
Debt Instrument [Line Items]
Redemption price as a percentage of principal repayment			102.625%
ESH Hospitality, Inc. \| Maximum \| Revolving Credit Facility \| 2016 ESH REIT Revolving Credit Facility
Debt Instrument [Line Items]
Fee on unutilized revolving credit facility			0.30%
ESH Hospitality, Inc. \| Maximum \| LIBOR \| Revolving Credit Facility \| 2016 ESH REIT Revolving Credit Facility
Debt Instrument [Line Items]
Spread on base rate (as a percent)			2.00%
ESH Hospitality, Inc. \| Maximum \| Base Rate \| Revolving Credit Facility \| 2016 ESH REIT Revolving Credit Facility
Debt Instrument [Line Items]
Spread on base rate (as a percent)			1.00%
ESH Hospitality, Inc. \| Public Corporate Family Rating Better Than Or Equal To BB- \| LIBOR \| ESH REIT 2016 Term Facility \| Medium-term Notes
Debt Instrument [Line Items]
Spread on base rate (as a percent)			1.75%

DEBT - Summary of Components _2

DEBT - Summary of Components of Interest Expense - REIT (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Entity Information [Line Items]
Contractual interest	$ 30,057	$ 28,727	$ 93,136	$ 86,209
Amortization of deferred financing costs and debt discount	2,050	2,014	6,179	6,007
Other costs	229	7,117	581	7,923
Interest income	(60)	(1,323)	(1,314)	(4,234)
Total	32,276	36,535	98,582	95,905
Interest costs capitalized	700	600	2,283	1,373
ESH Hospitality, Inc.
Entity Information [Line Items]
Contractual interest	29,734	28,584	92,185	85,781
Amortization of deferred financing costs and debt discount	2,022	1,987	6,068	5,925
Other costs	227	7,058	546	7,773
Interest income	(154)	(747)	(1,345)	(2,396)
Total	31,829	36,882	97,454	97,083
Interest costs capitalized	$ 700	$ 600	$ 2,283	$ 1,373

DERIVATIVE INSTRUMENTS - Additi

DERIVATIVE INSTRUMENTS - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2016
Designated as Hedging Instrument \| Interest Rate Swap
Derivative [Line Items]
Derivative notional amount	$ 100,000,000		$ 100,000,000
Reduction of outstanding derivative amount			50,000,000
Interest rate cash flow hedge gain, net of tax			(664,000)		$ 706,000
Gain to be reclassified to earnings in next twelve months			800,000
Designated as Hedging Instrument \| Interest Rate Swap \| Interest expense (income), net
Derivative [Line Items]
Interest rate cash flow hedge gain, net of tax	(387,000)	$ 704,000	(380,000)	$ 2,501,000
ESH REIT \| Designated as Hedging Instrument \| Interest Rate Swap
Derivative [Line Items]
Derivative notional amount	$ 100,000,000		$ 100,000,000		$ 200,000,000
Term Loan Facility \| Medium-term Notes \| ESH REIT Term Facility \| ESH REIT
Derivative [Line Items]
Derivative rate (as a percent)						1.175%

DERIVATIVE INSTRUMENTS - Schedu

DERIVATIVE INSTRUMENTS - Schedule of Derivative Instruments (Details) - Designated as Hedging Instrument - Interest Rate Swap - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Derivative [Line Items]
Fair value of interest rate swap	$ (781)		$ (781)		$ 831
Interest rate cash flow hedge gain, net of tax			(664)		706
Change in fair value			(1,600)		$ (5,000)
Interest expense (income), net
Derivative [Line Items]
Interest rate cash flow hedge gain, net of tax	$ (387)	$ 704	$ (380)	$ 2,501

DERIVATIVE INSTRUMENTS - Addi_2

DERIVATIVE INSTRUMENTS - Additional Information - REIT (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Designated as Hedging Instrument \| Interest Rate Swap
Derivative [Line Items]
Derivative notional amount	$ 100,000,000		$ 100,000,000
Reduction of outstanding derivative amount			50,000,000
Gain to be reclassified to earnings in next twelve months			800,000
ESH Hospitality, Inc. \| Designated as Hedging Instrument \| Interest Rate Swap
Derivative [Line Items]
Derivative notional amount	100,000,000		100,000,000		$ 200,000,000
Reduction of outstanding derivative amount			50,000,000
Gain (loss) recognized in income	$ (400,000)	$ 700,000	(400,000)	$ 2,500,000
Gain to be reclassified to earnings in next twelve months			$ 800,000
Term Loan Facility \| Medium-term Notes \| ESH REIT Term Facility \| ESH Hospitality, Inc.
Derivative [Line Items]
Derivative rate (as a percent)	1.175%		1.175%

DERIVATIVE INSTRUMENTS - Sche_2

DERIVATIVE INSTRUMENTS - Schedule of Derivative Instruments - REIT (Details) (Details) - Designated as Hedging Instrument - Interest Rate Swap - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Derivative [Line Items]
Fair value of interest rate swap	$ (781)		$ (781)		$ 831
Interest rate cash flow hedge gain, net of tax			(664)		706
Change in fair value			(1,600)		(5,000)
Interest expense (income), net
Derivative [Line Items]
Interest rate cash flow hedge gain, net of tax	(387)	$ 704	(380)	$ 2,501
ESH Hospitality, Inc.
Derivative [Line Items]
Fair value of interest rate swap	(781)		(781)		831
Interest rate cash flow hedge gain, net of tax			(782)		830
Change in fair value			1,600		$ (5,000)
ESH Hospitality, Inc. \| Interest expense (income), net
Derivative [Line Items]
Interest rate cash flow hedge gain, net of tax	$ (387)	$ 704	$ (380)	$ 2,501

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS - Disaggregation by Booking Source (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues	$ 285,888	$ 332,695	$ 783,023	$ 934,021
Room revenues
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues	273,056	320,669	747,371	899,329
Other Hotel Revenues
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues	7,600	6,500	20,600	17,800
Property direct \| Room revenues
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues	74,118	77,459	193,972	222,714
Property direct \| Room revenues \| Restatement Adjustment
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues		(5,900)		(14,200)
Central call center \| Room revenues
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues	86,297	87,191	234,328	236,388
Central call center \| Room revenues \| Restatement Adjustment
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues		3,900		9,500
Proprietary website \| Room revenues
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues	59,012	60,742	158,594	171,398
Proprietary website \| Room revenues \| Restatement Adjustment
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues		2,000		4,700
Third-party intermediaries \| Room revenues
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues	50,595	84,226	148,266	237,065
Travel agency global distribution systems \| Room revenues
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues	$ 3,034	$ 11,051	$ 12,211	$ 31,764

REVENUE FROM CONTRACTS WITH C_4

REVENUE FROM CONTRACTS WITH CUSTOMERS - Disaggregation by Length of Guest Stay (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues	$ 285,888	$ 332,695	$ 783,023	$ 934,021
Room revenues
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues	273,056	320,669	747,371	899,329
Other Hotel Revenues
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues	7,600	6,500	20,600	17,800
1-6 nights \| Room revenues
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues	71,704	118,700	216,789	341,176
7-29 nights \| Room revenues
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues	59,983	67,927	158,984	186,894
30+ nights \| Room revenues
Disaggregation of Revenue [Line Items]
Total room and other hotel revenues	$ 141,369	$ 134,042	$ 371,598	$ 371,259

REVENUE FROM CONTRACTS WITH C_5

REVENUE FROM CONTRACTS WITH CUSTOMERS - Disaggregation of Revenues from Franchised and Managed Hotels (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Disaggregation of Revenue [Line Items]
Total revenues	$ 285,888	$ 332,695	$ 783,023	$ 934,021
Management fees
Disaggregation of Revenue [Line Items]
Total revenues	257	312	700	972
Franchise fees
Disaggregation of Revenue [Line Items]
Total revenues	1,186	1,039	3,240	3,051
Indirect reimbursements (system service fees)
Disaggregation of Revenue [Line Items]
Total revenues	1,383	1,365	3,730	3,948
Direct reimbursements
Disaggregation of Revenue [Line Items]
Total revenues	2,454	2,835	7,342	8,873
Total revenues from franchised and managed hotels
Disaggregation of Revenue [Line Items]
Total revenues	$ 5,280	$ 5,551	$ 15,012	$ 16,844

REVENUE FROM CONTRACTS WITH C_6

REVENUE FROM CONTRACTS WITH CUSTOMERS - Schedule of Outstanding Customer Contract Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2020	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Outstanding Contract Liabilities	$ 18,398	$ 18,398	$ 16,231
Outstanding contract liabilities, recognized revenue	$ 113	$ 10,845

REVENUE FROM CONTRACTS WITH C_7

REVENUE FROM CONTRACTS WITH CUSTOMERS - Performance Obligations (Details) $ in Millions	9 Months Ended
	Sep. 30, 2020USD ($)
Owned hotels
Disaggregation of Revenue [Line Items]
Outstanding contract liabilities	$ 13.2
Performance obligation, term	1 year
Franchised Hotels
Disaggregation of Revenue [Line Items]
Outstanding contract liabilities	$ 5.2
Performance obligation, term	20 years

SEGMENTS - Schedule of Operatin

SEGMENTS - Schedule of Operating Segments Evaluated on Income from Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total revenues	$ 285,888	$ 332,695	$ 783,023	$ 934,021
Income from operations:	56,481	100,367	117,321	264,771
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total revenues	282,892	329,476	774,254	923,951
Income from operations:	64,389	108,109	142,210	286,899
Operating Segments \| Owned hotels
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total revenues	280,608	327,144	768,011	917,177
Income from operations:	62,105	105,777	135,967	280,125
Operating Segments \| Franchise and management
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total revenues	2,284	2,332	6,243	6,774
Income from operations:	2,284	2,332	6,243	6,774
Intellectual property fees	800	1,000	2,300	2,800
Corporate and Other
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total revenues	19,503	18,506	58,131	57,724
Income from operations:	(7,392)	(7,243)	(23,318)	(20,607)
Intersegment Eliminations
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total revenues	(20,344)	(19,487)	(60,434)	(60,475)
Other revenues from franchised and managed properties
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total revenues	3,837	4,200	11,072	12,821
Income from operations:	$ (516)	$ (499)	$ (1,571)	$ (1,521)

SEGMENTS - Schedule of Assets a

SEGMENTS - Schedule of Assets and Capital Expenditures of Operating Segments (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Segment Reporting Information [Line Items]
Assets:	$ 4,069,933		$ 4,030,596
Capital expenditures:	144,914	$ 178,013
Operating Segments
Segment Reporting Information [Line Items]
Assets:	3,797,821		3,676,185
Operating Segments \| Owned hotels
Segment Reporting Information [Line Items]
Assets:	3,784,208		3,661,609
Capital expenditures:	143,073	177,214
Operating Segments \| Franchise and management
Segment Reporting Information [Line Items]
Assets:	13,613		14,576
Corporate and Other
Segment Reporting Information [Line Items]
Assets:	312,386		397,568
Capital expenditures:	1,841	$ 799
Intersegment Eliminations
Segment Reporting Information [Line Items]
Assets:	$ (40,274)		$ (43,157)

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Taxes [Line Items]
Provision (benefit) for income taxes	$ (7,132)	$ 10,501	$ (12,074)	$ 27,822
Effective tax rate, percent	(29.30%)	16.50%	(65.30%)	16.50%
ESH REIT \| Extended Stay America, Inc \| Class A common stock
Income Taxes [Line Items]
Dividend subject to corporate income tax, percent			59.00%

INCOME TAXES - Additional Inf_2

INCOME TAXES - Additional Information - REIT (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Taxes [Line Items]
Provision (benefit) for income taxes	$ (7,132)	$ 10,501	$ (12,074)	$ 27,822
Effective tax rate, percent	(29.30%)	16.50%	(65.30%)	16.50%
ESH Hospitality, Inc.
Income Taxes [Line Items]
Provision (benefit) for income taxes	$ 10	$ 88	$ 21	$ 98
State and Local Jurisdiction \| ESH Hospitality, Inc.
Income Taxes [Line Items]
Provision (benefit) for income taxes	$ 100	$ 100	$ 100	$ 100
Effective tax rate, percent	0.10%	0.30%	0.10%	0.20%

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional Information - REIT (Detail) shares in Millions	Sep. 30, 2020USD ($)shares	Sep. 30, 2020USD ($)shares	Jul. 31, 2020USD ($)	Mar. 31, 2020USD ($)shares	Sep. 30, 2019USD ($)shares	Mar. 31, 2019USD ($)shares	Sep. 30, 2020USD ($)shares	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)leaseshares	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)
Related Party Transaction [Line Items]
Common distributions									$ 16,178,000	$ 45,362,000
Class A common stock
Related Party Transaction [Line Items]
Common distributions							$ 2,500,000
ESH Hospitality, Inc.
Related Party Transaction [Line Items]
Number of leases \| lease									3
Term of lease	5 years	5 years					5 years		5 years
Lease renewal term	5 years	5 years					5 years		5 years
Termination period									30 months
Expenses from related party							$ 2,600,000	$ 2,500,000	$ 7,900,000	7,300,000
Common distributions									68,852,000	193,421,000
Issuance of Class B common stock related to issuance of Paired Shares									964,000	1,462,000
ESH Hospitality, Inc. \| Class A common stock
Related Party Transaction [Line Items]
Common distributions								37,600,000	$ 40,100,000	110,200,000
ESH Hospitality, Inc. \| Class B common stock
Related Party Transaction [Line Items]
Issuance of Class B common stock related to issuance of Paired Shares		$ 200,000		$ 700,000	$ 200,000	$ 1,200,000
Stock issued (shares) \| shares		0.1		0.2	0.1	0.2
Restricted stock, granted (shares) \| shares	1.1
Shares issued \| shares	1.1	1.1					1.1		1.1
ESH Hospitality, Inc. \| Line of Credit \| ESH REIT Intercompany Facility
Related Party Transaction [Line Items]
Stated Interest Rate	5.00%	5.00%					5.00%		5.00%
Carrying amount, unsecured intercompany facility	$ 0	$ 0					$ 0		$ 0		$ 0
ESH Hospitality, Inc. \| Equity Based Awards \| Corporation
Related Party Transaction [Line Items]
Total equity-based compensation							(300,000)	200,000	800,000	800,000
ESH Hospitality, Inc. \| Line of Credit \| Unsecured Debt \| Corporation Intercompany Facility
Related Party Transaction [Line Items]
Maximum unsecured intercompany credit facility amount			$ 150,000,000
Stated Interest Rate			4.50%
Commitment fee percentage			0.25%
ESH Hospitality, Inc. \| Line of Credit \| Unsecured Debt \| ESH REIT Intercompany Facility
Related Party Transaction [Line Items]
Maximum unsecured intercompany credit facility amount	$ 300,000,000	$ 300,000,000					$ 300,000,000		$ 300,000,000
Stated Interest Rate	5.00%	5.00%					5.00%		5.00%
Interest expense, related party							$ 0	$ 0	$ 0	$ 0
Line of credit maximum additional principal available	$ 300,000,000	$ 300,000,000					$ 300,000,000		$ 300,000,000
Performance Based Awards \| ESH Hospitality, Inc.
Related Party Transaction [Line Items]
Percentage of award vest	100.00%

RELATED PARTY TRANSACTIONS - _3

RELATED PARTY TRANSACTIONS - REIT RELATED PARTY TRANSACTIONS - Schedule of rental revenues - REIT (Details) - ESH Hospitality, Inc. - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Entity Information [Line Items]
Fixed rental revenues	$ 120,237	$ 118,005	$ 358,913	$ 354,016
Variable rental revenues	$ 6,232	$ 21,450	$ 6,232	$ 21,546

RELATED PARTY TRANSACTIONS - Sc

RELATED PARTY TRANSACTIONS - Schedule of Future Fixed Rental Payments -REIT (Details) - ESH Hospitality, Inc. $ in Thousands	Sep. 30, 2020USD ($)
Related Party Transaction [Line Items]
Remainder of 2020	$ 117,639
2021	483,733
2022	495,886
2023	423,361
Total	$ 1,520,619

RELATED PARTY TRANSACTIONS - _4

RELATED PARTY TRANSACTIONS - Schedule of Related Party Transaction Balances - REIT (Details) - ESH Hospitality, Inc. - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Working capital and other:
Fixed rental revenues	$ 120,237	$ 118,005	$ 358,913	$ 354,016
Variable rental revenues	6,232	$ 21,450	6,232	$ 21,546
Corporation
Leases:
Rents receivable	10,328		10,328		$ 1,572
Deferred rents receivable	36,673		36,673		28,917
Unearned rental revenues	(95,943)		(95,943)		(38,770)
Working capital and other:
Ordinary working capital	(7,157)		(7,157)		(12,160)
Equity awards (payable) receivable	205		205		322
Total working capital and other, net	$ (6,952)		(6,952)		$ (11,838)
Fixed rental revenues			39,100
Variable rental revenues			$ 56,800

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2020USD ($)lawsuitleaseletter_of_creditrenewal_option
Commitment And Contingencies [Line Items]
Number of properties subject to ground leases	5
Number of outstanding letters of credit \| letter_of_credit	1
Letters of credit outstanding \| $	$ 0.2
Number of purported class action lawsuits \| lawsuit	6
Corporate Office Lease
Commitment And Contingencies [Line Items]
Renewal term (years)	5 years
Number of renewal options \| renewal_option	2
Minimum
Commitment And Contingencies [Line Items]
Renewal term (years)	5 years
Maximum
Commitment And Contingencies [Line Items]
Renewal term (years)	10 years
Ground lease
Commitment And Contingencies [Line Items]
Number of ground leases that are operating leases	3
Number of ground leases that are finance leases	2

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Operating lease costs	$ 769	$ 794	$ 2,307	$ 2,332
Finance lease costs	77	61	223	183
Total lease costs	$ 846	$ 855	$ 2,530	$ 2,515

COMMITMENTS AND CONTINGENCIES_5

COMMITMENTS AND CONTINGENCIES - The Company's right-of-use assets and lease liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Right-of-use assets:
Operating	$ 3,132	$ 4,863
Finance	4,370	3,979
Lease liabilities:
Operating	10,997	12,590
Finance	$ 3,704	$ 3,379

COMMITMENTS AND CONTINGENCIES_6

COMMITMENTS AND CONTINGENCIES - Future Minimum Payments (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Operating Leases
Remainder of 2020	$ 735
2021	2,220
2022	807
2023	552
2024	503
2025	503
Thereafter	77,091
Total	82,411
Total discounted lease liability	10,997	$ 12,590
Difference between undiscounted cash flows and discounted cash flows	$ 71,414
Weighted-average remaining lease term	49 years
Weighted-average discount rate	6.50%
Finance Leases
Remainder of 2020	$ 97
2021	850
2022	397
2023	400
2024	402
2025	428
Thereafter	2,671
Total	5,245
Total discounted lease liability	3,704	$ 3,379
Difference between undiscounted cash flows and discounted cash flows	$ 1,541
Weighted-average remaining lease term	11 years
Weighted-average discount rate	6.70%

COMMITMENTS AND CONTINGENCIES_7

COMMITMENTS AND CONTINGENCIES - Additional Information - REIT (Detail)	9 Months Ended
	Sep. 30, 2020lease
Commitment And Contingencies [Line Items]
Number of properties subject to ground leases	5
Minimum
Commitment And Contingencies [Line Items]
Renewal term (years)	5 years
Maximum
Commitment And Contingencies [Line Items]
Renewal term (years)	10 years
ESH Hospitality, Inc.
Commitment And Contingencies [Line Items]
Number of properties subject to ground leases	5
ESH Hospitality, Inc. \| Minimum
Commitment And Contingencies [Line Items]
Renewal term (years)	5 years
ESH Hospitality, Inc. \| Maximum
Commitment And Contingencies [Line Items]
Renewal term (years)	10 years
Ground lease
Commitment And Contingencies [Line Items]
Number of ground leases that are operating leases	3
Number of ground leases that are finance leases	2
Ground lease \| ESH Hospitality, Inc.
Commitment And Contingencies [Line Items]
Number of ground leases that are operating leases	3
Number of ground leases that are finance leases	2

COMMITMENTS AND CONTINGENCIES_8

COMMITMENTS AND CONTINGENCIES - Components of Lease Expense - REIT (Details) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Entity Information [Line Items]
Operating lease costs	$ 769	$ 794	$ 2,307	$ 2,332
Finance lease costs	77	61	223	183
Total lease costs	846	855	2,530	2,515
ESH Hospitality, Inc.
Entity Information [Line Items]
Operating lease costs	326	351	979	1,004
Finance lease costs	77	61	223	183
Total lease costs	$ 403	$ 412	$ 1,202	$ 1,187

COMMITMENTS AND CONTINGENCIES_9

COMMITMENTS AND CONTINGENCIES - REIT COMMITMENTS AND CONTINGENCIES - The Company's right-of-use assets and lease liabilities -REIT (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Right-of-use assets:
Operating	$ 3,132	$ 4,863
Finance	4,370	3,979
Lease liabilities:
Operating	10,997	12,590
Finance	3,704	3,379
ESH Hospitality, Inc.
Right-of-use assets:
Operating	1,564	2,084
Finance	4,370	3,979
Lease liabilities:
Operating	9,082	9,207
Finance	$ 3,704	$ 3,379

COMMITMENTS AND CONTINGENCIE_10

COMMITMENTS AND CONTINGENCIES - Future Minimum Payments - REIT (Details) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Operating Leases
Remainder of 2020	$ 735
2021	2,220
2022	807
2023	552
2024	503
2025	503
Thereafter	77,091
Total	82,411
Total discounted lease liability	10,997	$ 12,590
Difference between undiscounted cash flows and discounted cash flows	$ 71,414
Weighted-average remaining lease term	49 years
Weighted-average discount rate	6.50%
Finance Leases
Remainder of 2020	$ 97
2021	850
2022	397
2023	400
2024	402
2025	428
Thereafter	2,671
Total	5,245
Total discounted lease liability	3,704	3,379
Difference between undiscounted cash flows and discounted cash flows	$ 1,541
Weighted-average remaining lease term	11 years
Weighted-average discount rate	6.70%
ESH Hospitality, Inc.
Operating Leases
Remainder of 2020	$ 196
2021	784
2022	807
2023	552
2024	503
2025	503
Thereafter	77,091
Total	80,436
Total discounted lease liability	9,082	9,207
Difference between undiscounted cash flows and discounted cash flows	$ 71,354
Weighted-average remaining lease term	59 years
Weighted-average discount rate	6.60%
Finance Leases
Remainder of 2020	$ 97
2021	850
2022	397
2023	400
2024	402
2025	428
Thereafter	2,671
Total	5,245
Total discounted lease liability	3,704	$ 3,379
Difference between undiscounted cash flows and discounted cash flows	$ 1,541
Weighted-average remaining lease term	11 years
Weighted-average discount rate	6.70%

EQUITY-BASED COMPENSATION - Add

EQUITY-BASED COMPENSATION - Additional Information (Detail) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate number of Paired Shares (shares)	8		8
Granted incentive stock options (no more than) (shares)			4
Shares available for future issuance (shares)	4.2		4.2
General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total equity-based compensation	$ 1.6	$ 1.9	$ 4.6	$ 6.1

EQUITY-BASED COMPENSATION - Sch

EQUITY-BASED COMPENSATION - Schedule of Unrecognized Compensation Cost (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2020USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense Related to Outstanding Awards (in thousands)	$ 9,623
RSUs with service vesting conditions
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense Related to Outstanding Awards (in thousands)	$ 6,736
Remaining Weighted-Average Amortization Period (in years)	1 year 6 months
RSUs with market vesting conditions
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense Related to Outstanding Awards (in thousands)	$ 2,887
Remaining Weighted-Average Amortization Period (in years)	2 years

EQUITY-BASED COMPENSATION - Sum

EQUITY-BASED COMPENSATION - Summary of Restricted Stock Award and Restricted Stock Unit Activity (Detail) shares in Thousands	9 Months Ended
	Sep. 30, 2020$ / sharesshares
Service-Based Awards
Number of RSUs (in thousands)
Outstanding Beginning Balance (shares) \| shares	928
Granted (shares) \| shares	371
Settled (shares) \| shares	(353)
Forfeited (shares) \| shares	(216)
Outstanding Ending Balance (shares) \| shares	730
Vested (shares) \| shares	80
Nonvested (shares) \| shares	650
Weighted- Average Grant- Date Fair Value
Outstanding Beginning Balance (dollars per share) \| $ / shares	$ 16.77
Granted (dollars per share) \| $ / shares	12.37
Settled (dollars per share) \| $ / shares	15.91
Forfeited (dollars per share) \| $ / shares	16.70
Outstanding Ending Balance (dollars per share) \| $ / shares	14.24
Vested (dollars per share) \| $ / shares	15.05
Nonvested (dollars per share) \| $ / shares	$ 14.13
Restricted Stock Units Market Vesting [Member]
Number of RSUs (in thousands)
Outstanding Beginning Balance (shares) \| shares	255
Granted (shares) \| shares	290
Settled (shares) \| shares	(46)
Forfeited (shares) \| shares	(123)
Outstanding Ending Balance (shares) \| shares	376
Vested (shares) \| shares	0
Nonvested (shares) \| shares	376
Weighted- Average Grant- Date Fair Value
Outstanding Beginning Balance (dollars per share) \| $ / shares	$ 16.56
Granted (dollars per share) \| $ / shares	11.52
Settled (dollars per share) \| $ / shares	18.58
Forfeited (dollars per share) \| $ / shares	14.96
Outstanding Ending Balance (dollars per share) \| $ / shares	12.96
Vested (dollars per share) \| $ / shares	0
Nonvested (dollars per share) \| $ / shares	$ 12.96

EQUITY-BASED COMPENSATION - Per

EQUITY-BASED COMPENSATION - Performance-Based Awards - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2020
Market Based Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards vesting period (years)	3 years
Market Based Awards \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of award vest	0.00%
Market Based Awards \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of award vest	150.00%
ESH REIT \| Service Based Awards \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards vesting period (years)	1 year
ESH REIT \| Service Based Awards \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards vesting period (years)	3 years

EQUITY-BASED COMPENSATION - S_2

EQUITY-BASED COMPENSATION - Summary of Key Assumptions Used for Fair Value (Details) - Performance Based Awards	9 Months Ended
	Sep. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected holding period	2 years 11 months 1 day
Risk–free rate of return	1.43%
Expected dividend yield	7.01%

SUBSEQUENT EVENTS - Additional

SUBSEQUENT EVENTS - Additional Information (Detail) - $ / shares	Nov. 09, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Subsequent Event [Line Items]
Common distributions, per common share (dollars per share)		$ 0	$ 0.08	$ 0.09	$ 0.24
Subsequent Event
Subsequent Event [Line Items]
Common distributions, per common share (dollars per share)	$ 0.01