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Deferred Charges and Other Assets, net
 9 Months Ended
Sep. 30, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Deferred Charges and Other Assets, net Deferred Charges and Other Assets, net:
Deferred charges and other assets, net consist of the following:
September 30,
2020		December 31,
2019
Leasing$162,606 $202,540 
Intangible assets:  
In-place lease values56,269 78,171 
Leasing commissions and legal costs16,920 20,518 
Above-market leases55,119 59,916 
Deferred tax assets31,003 30,757 
Deferred compensation plan assets56,826 55,349 
Other assets53,896 60,475 
432,639 507,726 
Less accumulated amortization(1)(185,512)(229,860)
$247,127 $277,866 

(1)   Accumulated amortization includes $48,549 and $66,322 relating to in-place lease values, leasing commissions and legal costs at September 30, 2020 and December 31, 2019, respectively. Amortization expense of in-place lease values, leasing commissions and legal costs was $1,930 and $3,467 for the three months ended September 30, 2020 and 2019, respectively, and $7,645 and $9,991 for the nine months ended September 30, 2020 and 2019, respectively.
The allocated values of above-market leases and below-market leases consist of the following:
September 30,
2020		December 31,
2019
Above-Market Leases  
Original allocated value$55,119 $59,916 
Less accumulated amortization(35,394)(35,737)
$19,725 $24,179 
Below-Market Leases(1)  
Original allocated value$77,346 $90,790 
Less accumulated amortization(46,153)(53,727)
$31,193 $37,063 

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