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Deferred Charges and Other Assets, net
9 Months Ended
Sep. 30, 2024
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,
2024
December 31,
2023
Leasing$50,116 $89,175 
Intangible assets:  
In-place lease values86,412 59,478 
Leasing commissions and legal costs19,418 16,364 
Above-market leases56,050 66,002 
Deferred tax assets24,445 24,024 
Deferred compensation plan assets69,426 62,755 
Other assets64,841 73,576 
370,708 391,374 
Less accumulated amortization(1)(91,428)(128,306)
$279,280 $263,068 
(1)   Accumulated amortization includes $38,962 and $39,540 relating to in-place lease values, leasing commissions and legal costs at September 30, 2024 and December 31, 2023, respectively. Amortization expense of in-place lease values, leasing commissions and legal costs was $6,290 and $1,880 for the three months ended September 30, 2024 and 2023, respectively, and $10,450 and $5,665 for the nine months ended September 30, 2024 and 2023, respectively.

The allocated values of above-market leases and below-market leases consist of the following:
September 30,
2024
December 31,
2023
Above-Market Leases  
Original allocated value$56,050 $66,002 
Less accumulated amortization(24,673)(36,926)
$31,377 $29,076 
Below-Market Leases(1)  
Original allocated value$92,968 $85,174 
Less accumulated amortization(38,282)(37,490)
$54,686 $47,684 
(1)   Below-market leases are included in other accrued liabilities.