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Deferred Charges and Other Assets, net (Tables)
6 Months Ended
Jun. 30, 2024
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,
2024
December 31,
2023
Leasing$57,136 $89,175 
Intangible assets:  
In-place lease values90,279 59,478 
Leasing commissions and legal costs20,380 16,364 
Above-market leases56,636 66,002 
Deferred tax assets24,990 24,024 
Deferred compensation plan assets67,387 62,755 
Other assets60,698 73,576 
377,506 391,374 
Less accumulated amortization(1)(93,264)(128,306)
$284,242 $263,068 
(1)   Accumulated amortization includes $37,419 and $39,540 relating to in-place lease values, leasing commissions and legal costs at June 30, 2024 and December 31, 2023, respectively. Amortization expense of in-place lease values, leasing commissions and legal costs was $2,384 and $1,876 for the three months ended June 30, 2024 and 2023, respectively, and $4,160 and $3,785 for the six months ended June 30, 2024 and 2023, 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,
2024
December 31,
2023
Above-Market Leases  
Original allocated value$56,636 $66,002 
Less accumulated amortization(23,821)(36,926)
$32,815 $29,076 
Below-Market Leases(1)  
Original allocated value$93,543 $85,174 
Less accumulated amortization(36,741)(37,490)
$56,802 $47,684 
(1)   Below-market leases are included in other accrued liabilities.