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Note 21 - Income Taxes - GAAP Net Income/(Loss) to Taxable Income Reconciliation (Details) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

GAAP net income (loss)

$ 84,566

$ 121,030

$ 143,416

$ 76,733

$ 78,273

$ (43,545)

$ 203,409

$ 140,713

$ 426,075

$ 378,850

$ 894,115

Net book depreciation in excess of tax depreciation

116,106

65,194

21,515

Capitalized leasing/legal commissions

(11,984)

(14,246)

Deferred/prepaid/above-market and below-market rents, net

(30,303)

(34,097)

(32,848)

Fair market value debt amortization

(8,495)

(15,901)

(19,723)

Book/tax differences from investments in and advances to real estate joint ventures

(15,196)

(20,739)

(294)

Book/tax difference on sale of properties

(85,856)

(93,704)

(64,270)

Foreign income tax from capital gains

3,976

5,873

Cumulative foreign currency translation adjustment and deferred tax adjustment

(1,300)

Book adjustment to property carrying values and marketable equity securities

53,893

11,161

4,484

Taxable currency exchange gains/(losses), net

221

(8,962)

(47,297)

Tangible property regulation deduction (b)

^[1]

(52,237)

(28,954)

(126,957)

GAAP gain on change in control of interests

(71,160)

(57,385)

(149,407)

Valuation allowance against net deferred tax assets

51,939

Other book/tax differences, net

(6,893)

542

(2,971)

Adjusted REIT taxable income

313,195

236,853

454,021

Restricted Stock [Member]

Sharebased Compensation

676

(4,490)

(3,094)

Employee Stock Option [Member]

Sharebased Compensation

(172)

(11,301)

(4,786)

GAAP Net Loss/(Income) of Taxable REIT Subsidiaries [Member]

GAAP net income (loss)

(12,164)

12,708

(6,073)

GAAP Net Income From REIT Operations [Member]

GAAP net income (loss)

^[2]

$ 413,911

$ 391,558

$ 888,042

[1]

In September 2013, the Internal Revenue Service released final Regulations governing when taxpayers must capitalize and depreciate costs for acquiring, maintaining, repairing and replacing tangible property and when taxpayers must deduct such costs as repairs. Pursuant to these Regulations the Company deducted certain expenditures that would previously have been capitalized for tax purposes. The Regulations also allowed the Company to make an election to immediately deduct certain amounts that were capitalized in previous years but qualify as repairs under the new Regulations. The Company made such election in 2015 and deducted approximately $85.9 million.

[2]

All adjustments to "GAAP net income from REIT operations" are net of amounts attributable to noncontrolling interest and TRSs.

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