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v3.25.2

Deferred Charges and Other Assets, net - Schedule of Deferred Charges and Other Assets, Net (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 30, 2025 | Jun. 30, 2024 | Jun. 30, 2025 | Jun. 30, 2024 | Dec. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |  |  |  |  |
Leasing | $ 56,030 |  | $ 56,030 |  | $ 69,077
Intangible assets: |  |  |  |  |
In-place lease values | 161,838 |  | 161,838 |  | 142,979
Leasing commissions and legal costs | 34,039 |  | 34,039 |  | 27,676
Above-market leases | 80,820 |  | 80,820 |  | 74,712
Deferred tax assets | 26,334 |  | 26,334 |  | 25,324
Deferred compensation plan assets | 73,221 |  | 73,221 |  | 69,031
Other assets | 39,117 |  | 39,117 |  | 48,771
Deferred charges and other assets, gross | 471,399 |  | 471,399 |  | 457,570
Less accumulated amortization | (98,778) |  | (98,778) |  | (88,017)
Deferred charges and other assets, net | 372,621 |  | 372,621 |  | 369,553
In-place Lease Values, Leasing Commissions and Legal Costs |  |  |  |  |
Finite-Lived Intangible Assets |  |  |  |  |
Accumulated amortization for intangible assets | 52,135 |  | 52,135 |  | $ 33,883
Amortization expense for intangible assets | $ 13,806 | $ 2,384 | $ 31,447 | $ 4,160 |

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- Definition Gross carrying amount before accumulated amortization as of the balance sheet date of the intangible asset for leases acquired as part of a real property acquisition at above market lease rate. + References No definition available. + Details
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- Definition Gross carrying amount before accumulated amortization as of the balance sheet date of capitalized leasing commissions and lease-related legal costs. + References No definition available. + Details
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- Definition For an unclassified balance sheet, this element represents costs incurred by the lessor that are (a) costs to originate a lease incurred in transactions with independent third parties that (i) result directly from and are essential to acquire that lease and (ii) would not have been incurred had that leasing transaction not occurred and (b) certain costs directly related to specified activities performed by the lessor for that lease. Those activities are: evaluating the prospective lessee's financial condition; evaluating and recording guarantees, collateral, and other security arrangements; negotiating lease terms; preparing and processing lease documents; and closing the transaction. This amount is before considering accumulated amortization representing the periodic charge to earnings to recognize the deferred costs over the term of the related lease. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 840 -SubTopic 20 -Name Accounting Standards Codification -Section 25 -Paragraph 16 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481178/840-20-25-16 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 30 -Name Accounting Standards Codification -Section 25 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479341/842-30-25-10 Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 840 -SubTopic 20 -Name Accounting Standards Codification -Section 25 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481178/840-20-25-17 + Details
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