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Summary Of Significant Accounting Policies (Tables)
 12 Months Ended
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 IntangiblesAcquired Below-Market Lease Intangibles
2023$1,306 $13,439 
2024401 9,811 
2025389 9,768 
2026389 8,647 
2027389 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 InstrumentLevel
Unsecured senior notes (1)Level 1
Related party note receivableLevel 3
Notes receivableLevel 3
Sales-type lease receivableLevel 3
Mortgage notes payableLevel 3
Unsecured line of creditLevel 3
Unsecured term loanLevel 3
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(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, 2022December 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, net12,811 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, net10,237,968 9,135,512 9,483,695 9,966,591 
Unsecured line of credit— — 145,000 145,317 
Unsecured term loan, net730,000 730,000 — — 
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 DatePayment DateDividend (Per Share)Distribution (Per Unit)
December 30, 2022January 30, 2023$0.98 $0.98 
September 30, 2022October 31, 2022$0.98 $0.98 
June 30, 2022July 29, 2022$0.98 $0.98 
March 31, 2022April 29, 2022$0.98 $0.98 
December 31, 2021January 28, 2022$0.98 $0.98 
September 30, 2021October 29, 2021$0.98 $0.98 
June 30, 2021July 30, 2021$0.98 $0.98 
March 31, 2021April 30, 2021$0.98 $0.98 
December 31, 2020January 28, 2021$0.98 $0.98 
September 30, 2020October 30, 2020$0.98 $0.98 
June 30, 2020July 31, 2020$0.98 $0.98 
March 31, 2020April 30, 2020$0.98 $0.98 
December 31, 2019January 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,
 202220212020
 Per Share%Per Share%Per Share%
Ordinary income$3.42 86.60 %$2.90 73.86 %$2.52 64.91 %
Capital gain income0.53 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 %
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(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.