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Note 24 - Income Taxes - GAAP Net Income to Taxable Income Reconciliation (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Net income |  | $ 654,273 | $ 125,976 | $ 844,059
Federal income taxes |  | 50,661 | 47,328 | 0
Net book depreciation in excess of tax depreciation |  | 95,468 | 120,446 | 77,951
Deferred/prepaid/above-market and below-market rents, net |  | (31,982) | (38,479) | (31,666)
Fair market value debt amortization |  | (21,053) | (38,303) | (17,961)
Book/tax differences from executive compensation |  | 31,169 | 23,248 | 19,882
Book/tax differences from equity awards |  | (7,157) | (7,846) | (3,714)
Book/tax differences from defined benefit plan |  | 2,948 | 0 | (2,948)
Book/tax differences from investments in and advances to real estate joint ventures |  | 27,163 | 11,736 | 16,030
Book/tax differences from sale of properties |  | 177,772 | 217,797 | (50,955)
Book/tax differences from accounts receivable |  | (4,284) | (8,430) | (17,707)
Book adjustment to property carrying values and marketable equity securities |  | (24,275) | 335,199 | (503,847)
Taxable currency exchange (loss)/gain, net |  | (2,446) | 198 | 1,945
Tangible property regulation deduction |  | (65,000) | (61,492) | 0
GAAP change in ownership of joint venture interests |  | (7,574) | 45,767 | (5,607)
Dividends from TRSs |  | 0 | 243 | 23,314
Severance accrual |  | (573) | (2,065) | (5,608)
Other book/tax differences, net (2) | [1] | 7,803 | 2,115 | (20,299)
Adjusted REIT taxable income (3) | [2] | 882,849 | 768,396 | 299,504
TRSs and Taxable Entities [Member] |  |  |  |
Net income |  | (64) | (5,042) | (23,365)
GAAP Net Income From REIT Operations [Member] |  |  |  |
Net income | [3] | $ 654,209 | $ 120,934 | $ 820,694
[1] | Includes merger related book/tax differences of $4.8 million and ($20.7) million for the years ended December 31, 2023 and 2021, respectively.
[2] | Includes a long term capital gain of $241.2 million and $251.5 million for the years ended December 31, 2023 and 2022, respectively, for which the Company elected to pay the associated corporate income taxes.
[3] | All adjustments to "GAAP net income from REIT operations" are net of amounts attributable to noncontrolling interests and TRSs.

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