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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2022
Summary Of Significant Accounting Policies [Abstract] |
Allocation Of Income Franchise And Excise Taxes In Consolidated Statements Of Operations | The Company’s provision for income and other tax expense (benefit) was as follows for the years ended December 31, 2022, 2021 and 2020 (amounts in thousands):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
State and local income, franchise and excise tax (benefit) |  | $ | 900 |  |  | $ | 915 |  |  | $ | 852 |
Income and other tax expense (benefit) (1) |  | $ | 900 |  |  | $ | 915 |  |  | $ | 852 |
(1) All provisions for income tax amounts are current and none are deferred.
Tax Treatment Of Dividends And Distributions | During the years ended December 31, 2022, 2021 and 2020, the tax character of the Company’s dividends and distributions were as follows:
|  | Year Ended December 31, |
|  | 2022 (1) |  |  | 2021 (2) |  |  | 2020 (3) |
Tax character of dividends and distributions: |  |  |  |  |  |  |  |  |
Ordinary dividends |  | $ | 1.75466 |  |  | $ | 1.40791 |  |  | $ | 1.34739 |
Long-term capital gain |  |  | 0.42850 |  |  |  | 0.73687 |  |  |  | 0.77923 |
Unrecaptured section 1250 gain |  |  | 0.29434 |  |  |  | 0.26522 |  |  |  | 0.24838 |
Dividends and distributions per |  |  |  |  |  |  |  |  |
Common Share/Unit outstanding |  | $ | 2.47750 |  |  | $ | 2.41000 |  |  | $ | 2.37500 |
(1) The Company’s fourth quarter 2022 dividends and distributions of $0.625 per Common Share/Unit outstanding will be included as taxable income in calendar year 2023. (2) The Company’s fourth quarter 2021 dividends and distributions of $0.6025 per Common Share/Unit outstanding was included as taxable income in calendar year 2022. (3) The Company’s fourth quarter 2020 dividends and distributions of $0.6025 per Common Share/Unit outstanding was included as taxable income in calendar year 2021.

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- Definition This table represents the allocation of state and local income, franchise and excise taxes on current operating properties as well as operating properties that have been sold. + References No definition available. + Details
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- Definition Summary of significant accounting policies. + References No definition available. + Details
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- Definition This table represents the tax treatments of dividends paid to unit/shareholders. Ordinary dividends are taxed as ordinary income while qualified dividends are taxed as capital gains. This table also includes the nontaxable portions (deferred until unit/share sold) as long-term/short-term capital gains/losses. + References No definition available. + Details
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