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Real Estate (Tables) | 9 Months Ended
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Sep. 30, 2023
Real Estate Properties [Line Items] |
Schedule of Real Estate Properties | BXP Real estate consisted of the following at September 30, 2023 and December 31, 2022 (in thousands):
|  | September 30, 2023 |  | December 31, 2022
Land |  | $ | 5,200,195 |  |  | $ | 5,189,811 |
Right of use assets - finance leases |  | 237,532 |  |  | 237,510 |
Right of use assets - operating leases (1) |  | 322,790 |  |  | 167,351 |
Land held for future development (2) |  | 670,691 |  |  | 721,501 |
Buildings and improvements |  | 16,112,969 |  |  | 15,820,724 |
Tenant improvements |  | 3,442,669 |  |  | 3,200,743 |
Furniture, fixtures and equipment |  | 53,536 |  |  | 50,310 |
Construction in progress |  | 551,330 |  |  | 406,574 |
Total |  | 26,591,712 |  |  | 25,794,524 |
Less: Accumulated depreciation |  | (6,723,616) |  |  | (6,298,082) |
|  | $ | 19,868,096 |  |  | $ | 19,496,442 |
_______________ (1)See Note 4. (2)Includes pre-development costs.
Boston Properties Limited Partnership |
Real Estate Properties [Line Items] |
Schedule of Real Estate Properties | BPLP Real estate consisted of the following at September 30, 2023 and December 31, 2022 (in thousands):
|  | September 30, 2023 |  | December 31, 2022
Land |  | $ | 5,105,486 |  |  | $ | 5,095,102 |
Right of use assets - finance leases |  | 237,532 |  |  | 237,510 |
Right of use assets - operating leases (1) |  | 322,790 |  |  | 167,351 |
Land held for future development (2) |  | 670,691 |  |  | 721,501 |
Buildings and improvements |  | 15,841,413 |  |  | 15,547,919 |
Tenant improvements |  | 3,442,669 |  |  | 3,200,743 |
Furniture, fixtures and equipment |  | 53,536 |  |  | 50,310 |
Construction in progress |  | 551,330 |  |  | 406,574 |
Total |  | 26,225,447 |  |  | 25,427,010 |
Less: Accumulated depreciation |  | (6,601,957) |  |  | (6,180,474) |
|  | $ | 19,623,490 |  |  | $ | 19,246,536 |
_______________ (1)See Note 4. (2)Includes pre-development costs.

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- Definition Tabular disclosure of lessor's underlying asset for which right to use has been conveyed to lessee under operating lease. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 840 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481501/840-20-50-4 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479773/842-30-50-13 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1 + Details
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