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Deferred Charges and Other Assets, net (Tables)
6 Months Ended
Jun. 30, 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:
June 30,
2023
December 31,
2022
Leasing$78,824 $113,400 
Intangible assets:  
In-place lease values63,091 63,961 
Leasing commissions and legal costs17,866 17,299 
Above-market leases66,002 71,304 
Deferred tax assets24,625 23,114 
Deferred compensation plan assets60,085 54,353 
Other assets60,034 66,188 
370,527 409,619 
Less accumulated amortization(1)(125,056)(162,195)
$245,471 $247,424 
(1)   Accumulated amortization includes $41,022 and $44,362 relating to in-place lease values, leasing commissions and legal costs at June 30, 2023 and December 31, 2022, respectively. Amortization expense of in-place lease values, leasing commissions and legal costs was $1,876 and $1,664 for the three months ended June 30, 2023 and 2022, respectively, and $3,785 and $3,331 for the six months ended June 30, 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:
June 30,
2023
December 31,
2022
Above-Market Leases  
Original allocated value$66,002 $71,304 
Less accumulated amortization(34,035)(35,156)
$31,967 $36,148 
Below-Market Leases(1)  
Original allocated value$94,306 $97,026 
Less accumulated amortization(42,227)(40,797)
$52,079 $56,229 
(1)   Below-market leases are included in other accrued liabilities.