XML 46 R37.htm IDEA: XBRL DOCUMENT v3.23.1
Deferred Charges and Other Assets, net (Tables)
3 Months Ended
Mar. 31, 2023
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,
2023
December 31,
2022
Leasing$78,018 $113,400 
Intangible assets:  
In-place lease values59,817 63,961 
Leasing commissions and legal costs16,021 17,299 
Above-market leases68,811 71,304 
Deferred tax assets24,996 23,114 
Deferred compensation plan assets58,315 54,353 
Other assets55,767 66,188 
361,745 409,619 
Less accumulated amortization(1)(123,554)(162,195)
$238,191 $247,424 
(1)   Accumulated amortization includes $40,849 and $44,362 relating to in-place lease values, leasing commissions and legal costs at March 31, 2023 and December 31, 2022, respectively. Amortization expense of in-place lease values, leasing commissions and legal costs was $1,909 and $1,667 for the three months ended March 31, 2023 and 2022, 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,
2023
December 31,
2022
Above-Market Leases  
Original allocated value$68,811 $71,304 
Less accumulated amortization(34,276)(35,156)
$34,535 $36,148 
Below-Market Leases(1)  
Original allocated value$95,132 $97,026 
Less accumulated amortization(41,637)(40,797)
$53,495 $56,229 
(1)   Below-market leases are included in other accrued liabilities.