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Deferred Charges and Other Assets, net (Tables)
3 Months Ended
Mar. 31, 2022
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:
March 31,
2022
December 31,
2021
Leasing$112,670 $134,887 
Intangible assets:  
In-place lease values60,975 62,826 
Leasing commissions and legal costs16,433 16,710 
Above-market leases70,481 72,289 
Deferred tax assets22,020 23,406 
Deferred compensation plan assets63,051 68,807 
Other assets47,725 46,319 
393,355 425,244 
Less accumulated amortization(1)(150,465)(170,336)
$242,890 $254,908 
(1)   Accumulated amortization includes $43,517 and $43,978 relating to in-place lease values, leasing commissions and legal costs at March 31, 2022 and December 31, 2021, respectively. Amortization expense of in-place lease values, leasing commissions and legal costs was $1,667 and $2,203 for the three months ended March 31, 2022 and 2021, respectively.
Schedule of 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:
March 31,
2022
December 31,
2021
Above-Market Leases  
Original allocated value$70,481 $72,289 
Less accumulated amortization(32,259)(32,484)
$38,222 $39,805 
Below-Market Leases(1)  
Original allocated value$98,069 $99,332 
Less accumulated amortization(38,084)(37,122)
$59,985 $62,210 
(1)   Below-market leases are included in other accrued liabilities.