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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2015
Income Tax Disclosure [Abstract] |
Components of Income Tax Benefit (Provision) | The components of income tax (provision) benefit for the years ended December 31, 2015, 2014 and 2013 are comprised of the following:
| Year Ended December 31,
| 2015 |  | 2014 |  | 2013
Current: |  |  |  |  |
Federal | $ | 68 |  |  | $ | (51 | ) |  | $ | 231 |
State | (297 | ) |  | (196 | ) |  | (264 | )
Deferred: |  |  |  |  |
State | 112 |  |  | 9 |  |  | 36 |
| $ | (117 | ) |  | $ | (238 | ) |  | $ | 3 |
Deferred Tax Assets (Liabilities) | Deferred income taxes represent the tax effect of the temporary differences between the book and tax basis of assets and liabilities. Deferred tax assets (liabilities) include the following as of December 31, 2015 and 2014:
| Year Ended December 31,
| 2015 |  | 2014
Impairment of Real Estate | $ | 2,484 |  |  | $ | 2,466 |
Foreign Net Operating Loss Carryforward | — |  |  | 585 |
Valuation Allowance | (3,437 | ) |  | (4,224 | )
Other | 1,021 |  |  | 1,251 |
Total Deferred Tax Assets, Net of Allowance | $ | 68 |  |  | $ | 78 |
Straight-line Rent | $ | (79 | ) |  | $ | (90 | )
Other | (1 | ) |  | (112 | )
Total Deferred Tax Liabilities | $ | (80 | ) |  | $ | (202 | )
Total Net Deferred Tax Liabilities | $ | (12 | ) |  | $ | (124 | )
Effective Income Tax Rate Reconciliation | The income tax (provision) benefit pertaining to income from continuing operations of the taxable REIT subsidiaries differs from the amounts computed by applying the applicable federal statutory rate as follows for the years ended December 31, 2015, 2014 and 2013:
| Year Ended December 31,
| 2015 |  | 2014 |  | 2013
Tax Benefit (Provision) at Federal Rate Related to Continuing Operations | $ | 64 |  |  | $ | (532 | ) |  | $ | 286 |
State Tax Provision, Net of Federal Benefit | (212 | ) |  | (214 | ) |  | (236 | )
Non-deductible Permanent Items, Net | 10 |  |  | 1 |  |  | 21 |
IRS Audit Adjustment and Accrued Interest | — |  |  | — |  |  | 58 |
Change in Valuation Allowance | 787 |  |  | 1,133 |  |  | (388 | )
Other | (766 | ) |  | (626 | ) |  | 262 |
Net Income Tax (Provision) Benefit | $ | (117 | ) |  | $ | (238 | ) |  | $ | 3 |
Federal Income Tax Treatment of Share Distributions | For income tax purposes, distributions paid to the Company's common shareholders are classified as ordinary income, capital gain, return of capital or qualified dividends. For the years ended December 31, 2015, 2014 and 2013, the distributions per common share were classified as follows:
Common Stock | 2015 |  | As a Percentage of Distributions |  | 2014 |  | As a Percentage of Distributions |  | 2013 |  | As a Percentage of Distributions
Ordinary Income | $ | 0.2629 |  |  | 67.93 | % |  | $ | 0.4412 |  |  | 100.00 | % |  | $ | 0.3088 |  |  | 100.00 | %
Unrecaptured Section 1250 Gain | 0.1241 |  |  | 32.07 | % |  | — |  |  | 0.00 | % |  | — |  |  | 0.00 | %
| $ | 0.3870 |  |  | 100.00 | % |  | $ | 0.4412 |  |  | 100.00 | % |  | $ | 0.3088 |  |  | 100.00 | %

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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