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Deferred Charges and Other Assets, net (Tables)
 9 Months Ended
Sep. 30, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Schedule of deferred charges and other assets, net
Deferred charges and other assets, net consist of the following:
 
September 30,
2017
 
December 31,
2016
Leasing
$
232,443

 
$
239,983

Intangible assets:
 
 
 
In-place lease values
112,994

 
140,437

Leasing commissions and legal costs
27,621

 
32,384

Above-market leases
171,156

 
181,851

Deferred tax assets
44,964

 
38,301

Deferred compensation plan assets
49,430

 
42,711

Other assets
59,358

 
72,206

 
697,966

 
747,873

Less accumulated amortization(1)
(258,471
)
 
(269,815
)
 
$
439,495

 
$
478,058

 
 
 
(1)
Accumulated amortization includes $75,818 and $88,785 relating to in-place lease values, leasing commissions and legal costs at September 30, 2017 and December 31, 2016, respectively. Amortization expense of in-place lease values, leasing commissions and legal costs was $4,206 and $8,983 for the three months ended September 30, 2017 and 2016, respectively, and $15,755 and $26,033 for the nine months ended September 30, 2017 and 2016, respectively.
Allocated values of above-market leases and below-market leases
The allocated values of above-market leases and below-market leases consist of the following:
 
September 30,
2017
 
December 31,
2016
Above-Market Leases
 
 
 
Original allocated value
$
171,156

 
$
181,851

Less accumulated amortization
(61,000
)
 
(57,505
)
 
$
110,156

 
$
124,346

Below-Market Leases(1)
 
 
 
Original allocated value
$
128,750

 
$
144,713

Less accumulated amortization
(57,314
)
 
(58,400
)
 
$
71,436

 
$
86,313

 
 
 
(1)
Below-market leases are included in other accrued liabilities.