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Deferred Charges and Other Assets, net
9 Months Ended
Sep. 30, 2023
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,
2023
December 31,
2022
Leasing$90,413 $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 assets22,952 23,114 
Deferred compensation plan assets57,799 54,353 
Other assets44,172 66,188 
362,295 409,619 
Less accumulated amortization(1)(130,192)(162,195)
$232,103 $247,424 
(1)   Accumulated amortization includes $42,903 and $44,362 relating to in-place lease values, leasing commissions and legal costs at September 30, 2023 and December 31, 2022, respectively. Amortization expense of in-place lease values, leasing commissions and legal costs was $1,880 and $1,688 for the three months ended September 30, 2023 and 2022, respectively, and $5,665 and $5,019 for the nine months ended September 30, 2023 and 2022, respectively.
The allocated values of above-market leases and below-market leases consist of the following:
September 30,
2023
December 31,
2022
Above-Market Leases  
Original allocated value$66,002 $71,304 
Less accumulated amortization(35,480)(35,156)
$30,522 $36,148 
Below-Market Leases(1)  
Original allocated value$89,238 $97,026 
Less accumulated amortization(39,130)(40,797)
$50,108 $56,229 
(1)   Below-market leases are included in other accrued liabilities.