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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 [Line Items] |
Property, Plant and Equipment | Depreciation is computed on a straight-line basis over the estimated useful lives of the assets as follows:
Land improvements |  | 25 to 40 years
Buildings and improvements |  | 10 to 40 years
Tenant improvements |  | Shorter of useful life or terms of related lease
Furniture, fixtures, and equipment |  | 3 to 7 years
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense | The following table summarizes the scheduled amortization of the Company’s acquired “above-” and “below-market” lease intangibles for each of the five succeeding years (in thousands).
|  | Acquired Above-Market Lease Intangibles |  | Acquired Below-Market Lease Intangibles
2023 |  | $ | 1,306 |  |  | $ | 13,439 |
2024 |  | 401 |  |  | 9,811 |
2025 |  | 389 |  |  | 9,768 |
2026 |  | 389 |  |  | 8,647 |
2027 |  | 389 |  |  | 5,477 |
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block] | Recurring Fair Value of Financial Instruments The Company follows the authoritative guidance for fair value measurements when valuing its financial instruments for disclosure purposes. The table below presents for December 31, 2022 and 2021, the financial instruments that are being valued for disclosure purposes as well as the Level at which they are categorized as defined in ASC 820 “Fair Value Measurements and Disclosures” (“ASC 820”).
Financial Instrument | Level
Unsecured senior notes (1) | Level 1
Related party note receivable | Level 3
Notes receivable | Level 3
Sales-type lease receivable | Level 3
Mortgage notes payable | Level 3
Unsecured line of credit | Level 3
Unsecured term loan | Level 3
_______________ (1)If trading volume for the period is low, the valuation could be categorized as Level 2.
Fair Value, by Balance Sheet Grouping [Table Text Block] | The following table presents the aggregate carrying value of the Company’s related party note receivable, net, notes receivable, net, sales-type lease receivable, net, mortgage notes payable, net, unsecured senior notes, net, unsecured line of credit and unsecured term loan, net and the Company’s corresponding estimate of fair value as of December 31, 2022 and December 31, 2021 (in thousands):
| December 31, 2022 |  | December 31, 2021
| Carrying Amount |  | Estimated Fair Value |  | Carrying Amount |  | Estimated Fair Value
Related party note receivable, net | $ | 78,576 |  |  | $ | 79,220 |  |  | $ | 78,336 |  |  | $ | 82,867 |
Note receivable, net | — |  |  | — |  |  | 9,641 |  |  | 10,000 |
Sales-type lease receivable, net | 12,811 |  |  | 13,045 |  |  | — |  |  | — |
Total | $ | 91,387 |  |  | $ | 92,265 |  |  | $ | 87,977 |  |  | $ | 92,867 |
Mortgage notes payable, net | $ | 3,272,368 |  |  | $ | 2,744,479 |  |  | $ | 3,267,914 |  |  | $ | 3,395,569 |
Unsecured senior notes, net | 10,237,968 |  |  | 9,135,512 |  |  | 9,483,695 |  |  | 9,966,591 |
Unsecured line of credit | — |  |  | — |  |  | 145,000 |  |  | 145,317 |
Unsecured term loan, net | 730,000 |  |  | 730,000 |  |  | — |  |  | — |
Total | $ | 14,240,336 |  |  | $ | 12,609,991 |  |  | $ | 12,896,609 |  |  | $ | 13,507,477 |
Dividends Declared | The following table presents BXP’s dividends per share and BPLP’s distributions per OP Unit and LTIP Unit paid or declared during the years ended December 31, 2022, 2021 and 2020:
Record Date |  | Payment Date |  | Dividend (Per Share) |  | Distribution (Per Unit)
December 30, 2022 |  | January 30, 2023 |  | $0.98 |  |  | $0.98 |
September 30, 2022 |  | October 31, 2022 |  | $0.98 |  |  | $0.98 |
June 30, 2022 |  | July 29, 2022 |  | $0.98 |  |  | $0.98 |
March 31, 2022 |  | April 29, 2022 |  | $0.98 |  |  | $0.98 |
December 31, 2021 |  | January 28, 2022 |  | $0.98 |  |  | $0.98 |
September 30, 2021 |  | October 29, 2021 |  | $0.98 |  |  | $0.98 |
June 30, 2021 |  | July 30, 2021 |  | $0.98 |  |  | $0.98 |
March 31, 2021 |  | April 30, 2021 |  | $0.98 |  |  | $0.98 |
December 31, 2020 |  | January 28, 2021 |  | $0.98 |  |  | $0.98 |
September 30, 2020 |  | October 30, 2020 |  | $0.98 |  |  | $0.98 |
June 30, 2020 |  | July 31, 2020 |  | $0.98 |  |  | $0.98 |
March 31, 2020 |  | April 30, 2020 |  | $0.98 |  |  | $0.98 |
December 31, 2019 |  | January 30, 2020 |  | $0.98 |  |  | $0.98 |
Dividend Paid [Member] |
Summary Of Significant Accounting Policies [Line Items] |
Dividends Declared | The tax treatment of common dividends per share for federal income tax purposes is as follows:
|  | For the year ended December 31,
|  | 2022 |  | 2021 |  | 2020
|  | Per Share |  | % |  | Per Share |  | % |  | Per Share |  | %
Ordinary income |  | $ | 3.42 |  |  | 86.60 | % |  | $ | 2.90 |  |  | 73.86 | % |  | $ | 2.52 |  |  | 64.91 | %
Capital gain income |  | 0.53 |  |  | 13.40 | % |  | 0.57 |  |  | 14.57 | % |  | 0.99 |  |  | 25.49 | %
Return of capital |  | — |  |  | — | % |  | 0.45 |  |  | 11.57 | % |  | 0.37 |  |  | 9.60 | %
Total |  | $ | 3.95 |  | (1) | 100.00 | % |  | $ | 3.92 |  | (2) | 100.00 | % |  | $ | 3.88 |  | (3) | 100.00 | %
_____________ (1)The fourth quarter 2022 regular quarterly dividend was $0.98 per common share, of which approximately $0.03 per common share was allocable to 2022 and approximately $0.95 per common share was allocable to 2023. (2)The fourth quarter 2021 regular quarterly dividend was $0.98 per common share, all of which was allocable to 2022. (3)The fourth quarter 2020 regular quarterly dividend was $0.98 per common share, all of which was allocable to 2021.

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