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Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
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Real estate, at cost (amounts related to variable interest entities (“VIEs”) of $7,054,075 and $6,789,029 at December 31, 2023 and December 31, 2022, respectively) |  | $ 26,749,209 | $ 25,389,663
Right of use assets - finance leases (amounts related to VIEs of $21,000 and $21,000 at December 31, 2023 and December 31, 2022, respectively) |  | 401,680 | 237,510
Right of use assets - operating leases (amounts related to VIEs of $158,885 and $0 at December 31, 2023 and December 31, 2022, respectively) | [1] | 324,298 | 167,351
Less: accumulated depreciation (amounts related to VIEs of $(1,501,483) and $(1,381,401) at December 31, 2023 and December 31, 2022, respectively) |  | (6,881,728) | (6,298,082)
Cash and cash equivalents (amounts related to VIEs of $245,317 and $259,658 at December 31, 2023 and December 31, 2022, respectively) |  | 1,531,477 | 690,333
Cash held in escrows (amounts related to VIEs of $22,160 and $0 at December 31, 2023 and December 31, 2022, respectively) |  | 81,090 | 46,479
Tenant and other receivables, net (amounts related to VIEs of $27,987 and $16,521 at December 31, 2023 and December 31, 2022, respectively) |  | 122,407 | 81,389
Accrued rental income, net (amounts related to VIEs of $401,159 and $367,138 at December 31, 2023 and December 31, 2022, respectively) |  | 1,355,212 | 1,276,580
Deferred charges, net (amounts related to VIEs of $175,383 and $176,597 at December 31, 2023 and December 31, 2022, respectively) |  | 760,421 | 733,282
Prepaid expenses and other assets (amounts related to VIEs of $11,824 and $11,647 at December 31, 2023 and December 31, 2022, respectively) |  | 64,230 | 43,589
Mortgage notes payable, net (amounts related to VIEs of $3,277,185 and $3,272,368 at December 31, 2023 and December 31, 2022, respectively) |  | 4,166,379 | 3,272,368
Lease liabilities - finance leases (amounts related to VIEs of $20,794 and $20,604 at December 31, 2023 and December 31, 2022, respectively) |  | 417,961 | 249,335
Lease liabilities - operating leases (amounts related to VIEs of $145,826 and $0 at December 31, 2023 and December 31, 2022, respectively) |  | 350,391 | 204,686
Accounts payable and accrued expenses (amounts related to VIEs of $59,667 and $29,466 at December 31, 2023 and December 31, 2022, respectively) |  | 458,329 | 417,545
Other liabilities (amounts related to VIEs of $115,275 and $114,232 at December 31, 2023 and December 31, 2022, respectively) |  | $ 445,947 | $ 450,918
Reedemable deferred stock units, units |  | 119,471 | 97,853
Limited Partners' Capital Account, Units Outstanding (in units) |  | 155,185,716 |
General Partners' Capital Account, Units Outstanding (in units) |  | 1,755,150 |
Excess stock, par value |  | $ 0.01 | $ 0.01
Excess stock, shares authorized |  | 150,000,000 | 150,000,000
Excess stock, shares outstanding |  | 0 | 0
Excess stock, shares issued |  | 0 | 0
Preferred stock, par value |  | $ 0.01 | $ 0.01
Preferred stock, shares authorized |  | 50,000,000 | 50,000,000
Preferred stock / units, shares / units issued (in shares / units) |  | 0 | 0
Preferred stock / units, shares / units outstanding (in shares / units) |  | 0 | 0
Common Stock, Par or Stated Value Per Share |  | $ 0.01 | $ 0.01
Common stock, shares authorized |  | 250,000,000 | 250,000,000
Common stock, shares issued |  | 157,019,766 | 156,836,767
Common Stock, Shares, Outstanding |  | 156,940,866 | 156,757,867
Treasury common stock at cost, shares |  | 78,900 | 78,900
Boston Properties Limited Partnership |  |  |
Real estate, at cost (amounts related to variable interest entities (“VIEs”) of $7,054,075 and $6,789,029 at December 31, 2023 and December 31, 2022, respectively) |  | $ 26,382,944 | $ 25,022,149
Right of use assets - finance leases (amounts related to VIEs of $21,000 and $21,000 at December 31, 2023 and December 31, 2022, respectively) |  | 401,680 | 237,510
Right of use assets - operating leases (amounts related to VIEs of $158,885 and $0 at December 31, 2023 and December 31, 2022, respectively) | [1] | 324,298 | 167,351
Less: accumulated depreciation (amounts related to VIEs of $(1,501,483) and $(1,381,401) at December 31, 2023 and December 31, 2022, respectively) |  | (6,758,361) | (6,180,474)
Cash and cash equivalents (amounts related to VIEs of $245,317 and $259,658 at December 31, 2023 and December 31, 2022, respectively) |  | 1,531,477 | 690,333
Cash held in escrows (amounts related to VIEs of $22,160 and $0 at December 31, 2023 and December 31, 2022, respectively) |  | 81,090 | 46,479
Tenant and other receivables, net (amounts related to VIEs of $27,987 and $16,521 at December 31, 2023 and December 31, 2022, respectively) |  | 122,407 | 81,389
Accrued rental income, net (amounts related to VIEs of $401,159 and $367,138 at December 31, 2023 and December 31, 2022, respectively) |  | 1,355,212 | 1,276,580
Deferred charges, net (amounts related to VIEs of $175,383 and $176,597 at December 31, 2023 and December 31, 2022, respectively) |  | 760,421 | 733,282
Prepaid expenses and other assets (amounts related to VIEs of $11,824 and $11,647 at December 31, 2023 and December 31, 2022, respectively) |  | 64,230 | 43,589
Mortgage notes payable, net (amounts related to VIEs of $3,277,185 and $3,272,368 at December 31, 2023 and December 31, 2022, respectively) |  | 4,166,379 | 3,272,368
Lease liabilities - finance leases (amounts related to VIEs of $20,794 and $20,604 at December 31, 2023 and December 31, 2022, respectively) |  | 417,961 | 249,335
Lease liabilities - operating leases (amounts related to VIEs of $145,826 and $0 at December 31, 2023 and December 31, 2022, respectively) |  | 350,391 | 204,686
Accounts payable and accrued expenses (amounts related to VIEs of $59,667 and $29,466 at December 31, 2023 and December 31, 2022, respectively) |  | 458,329 | 417,545
Other liabilities (amounts related to VIEs of $115,275 and $114,232 at December 31, 2023 and December 31, 2022, respectively) |  | $ 445,947 | $ 450,918
Reedemable deferred stock units, units |  | 119,471 | 97,853
Limited Partners' Capital Account, Units Outstanding (in units) |  | 155,185,716 | 155,008,185
General Partners' Capital Account, Units Outstanding (in units) |  | 1,755,150 | 1,749,682
NonControlling Interest Redeemable Partnership Units Common Units Shares Outstanding |  | 16,508,277 | 16,531,172
NonControlling Interest Redeemable Partnership Units Common Units Long Term Incentive Units At Redemption Value Shares Outstanding |  | 2,065,861 | 1,679,175
Variable Interest Entity, Primary Beneficiary [Member] |  |  |
Real estate, at cost (amounts related to variable interest entities (“VIEs”) of $7,054,075 and $6,789,029 at December 31, 2023 and December 31, 2022, respectively) |  | $ 7,054,075 | $ 6,789,029
Right of use assets - finance leases (amounts related to VIEs of $21,000 and $21,000 at December 31, 2023 and December 31, 2022, respectively) |  | 21,000 | 21,000
Right of use assets - operating leases (amounts related to VIEs of $158,885 and $0 at December 31, 2023 and December 31, 2022, respectively) |  | 158,885 | 0
Less: accumulated depreciation (amounts related to VIEs of $(1,501,483) and $(1,381,401) at December 31, 2023 and December 31, 2022, respectively) |  | (1,501,483) | (1,381,401)
Cash and cash equivalents (amounts related to VIEs of $245,317 and $259,658 at December 31, 2023 and December 31, 2022, respectively) |  | 245,317 | 259,658
Cash held in escrows (amounts related to VIEs of $22,160 and $0 at December 31, 2023 and December 31, 2022, respectively) |  | 22,160 | 0
Tenant and other receivables, net (amounts related to VIEs of $27,987 and $16,521 at December 31, 2023 and December 31, 2022, respectively) |  | 27,987 | 16,521
Accrued rental income, net (amounts related to VIEs of $401,159 and $367,138 at December 31, 2023 and December 31, 2022, respectively) |  | 401,159 | 367,138
Deferred charges, net (amounts related to VIEs of $175,383 and $176,597 at December 31, 2023 and December 31, 2022, respectively) |  | 175,383 | 176,597
Prepaid expenses and other assets (amounts related to VIEs of $11,824 and $11,647 at December 31, 2023 and December 31, 2022, respectively) |  | 11,824 | 11,647
Mortgage notes payable, net (amounts related to VIEs of $3,277,185 and $3,272,368 at December 31, 2023 and December 31, 2022, respectively) |  | 3,277,185 | 3,272,368
Lease liabilities - finance leases (amounts related to VIEs of $20,794 and $20,604 at December 31, 2023 and December 31, 2022, respectively) |  | 20,794 | 20,604
Lease liabilities - operating leases (amounts related to VIEs of $145,826 and $0 at December 31, 2023 and December 31, 2022, respectively) |  | 145,826 | 0
Accounts payable and accrued expenses (amounts related to VIEs of $59,667 and $29,466 at December 31, 2023 and December 31, 2022, respectively) |  | 59,667 | 29,466
Other liabilities (amounts related to VIEs of $115,275 and $114,232 at December 31, 2023 and December 31, 2022, respectively) |  | 115,275 | 114,232
Variable Interest Entity, Primary Beneficiary [Member] | Boston Properties Limited Partnership |  |  |
Real estate, at cost (amounts related to variable interest entities (“VIEs”) of $7,054,075 and $6,789,029 at December 31, 2023 and December 31, 2022, respectively) |  | 7,054,075 | 6,789,029
Right of use assets - finance leases (amounts related to VIEs of $21,000 and $21,000 at December 31, 2023 and December 31, 2022, respectively) |  | 21,000 | 21,000
Right of use assets - operating leases (amounts related to VIEs of $158,885 and $0 at December 31, 2023 and December 31, 2022, respectively) |  | 158,885 | 0
Less: accumulated depreciation (amounts related to VIEs of $(1,501,483) and $(1,381,401) at December 31, 2023 and December 31, 2022, respectively) |  | (1,501,483) | (1,381,401)
Cash and cash equivalents (amounts related to VIEs of $245,317 and $259,658 at December 31, 2023 and December 31, 2022, respectively) |  | 245,317 | 259,658
Cash held in escrows (amounts related to VIEs of $22,160 and $0 at December 31, 2023 and December 31, 2022, respectively) |  | 22,160 | 0
Tenant and other receivables, net (amounts related to VIEs of $27,987 and $16,521 at December 31, 2023 and December 31, 2022, respectively) |  | 27,987 | 16,521
Accrued rental income, net (amounts related to VIEs of $401,159 and $367,138 at December 31, 2023 and December 31, 2022, respectively) |  | 401,159 | 367,138
Deferred charges, net (amounts related to VIEs of $175,383 and $176,597 at December 31, 2023 and December 31, 2022, respectively) |  | 175,383 | 176,597
Prepaid expenses and other assets (amounts related to VIEs of $11,824 and $11,647 at December 31, 2023 and December 31, 2022, respectively) |  | 11,824 | 11,647
Mortgage notes payable, net (amounts related to VIEs of $3,277,185 and $3,272,368 at December 31, 2023 and December 31, 2022, respectively) |  | 3,277,185 | 3,272,368
Lease liabilities - finance leases (amounts related to VIEs of $20,794 and $20,604 at December 31, 2023 and December 31, 2022, respectively) |  | 20,794 | 20,604
Lease liabilities - operating leases (amounts related to VIEs of $145,826 and $0 at December 31, 2023 and December 31, 2022, respectively) |  | 145,826 | 0
Accounts payable and accrued expenses (amounts related to VIEs of $59,667 and $29,466 at December 31, 2023 and December 31, 2022, respectively) |  | 59,667 | 29,466
Other liabilities (amounts related to VIEs of $115,275 and $114,232 at December 31, 2023 and December 31, 2022, respectively) |  | $ 115,275 | $ 114,232
[1] | See Note 4.

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- Definition Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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