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Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2014

Summary of Significant Accounting Policies [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The table below details the current and deferred income tax benefit (expense) for the years ended December 31, 2014 and 2013 (in thousands):

	2014				2013
Current state income tax expense and other	$	(579	)		$	(522	)
Current foreign income tax	(493		)		—
Current foreign withholding tax	(1,040		)		—
Deferred foreign withholding tax	(320		)		(89		)
Deferred income tax benefit (expense)	(1,796		)		14,787
Income tax benefit (expense)	$	(4,228	)		$	14,176

Schedule of Deferred Tax Assets and Liabilities

As outlined above, in 2013, the Company reversed its historical valuation allowance associated with the net Canadian deferred tax asset. The Company’s consolidated deferred tax position is summarized as follows:

	2014				2013
Fixed assets	$	15,720			$	18,219
Net operating losses	2,880				3,741
Other	90				728
Less Valuation allowance	(2,391		)		(3,164		)
Total deferred tax assets	$	16,299			$	19,524
Straight line receivable	$	(3,594	)		$	(4,158	)
Other	(850		)		(578		)
Total deferred tax liabilities	$	(4,444	)		$	(4,736	)
Net deferred tax asset	$	11,855			$	14,788

Schedule of Intangible Assets and Goodwill

Intangible assets (included in Other Assets in the accompanying consolidated balance sheets) consist of the following at December 31 (in thousands):

	2014				2013
In-place leases, net of accumulated amortization of $12.1 million and $11.6 million, respectively	$	6,951			$	5,065
Above market lease, net of accumulated amortization of $0.2 million and $0.05 million, respectively	862				1,054
Goodwill	693				693
Total intangible assets, net	$	8,506			$	6,812

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

Future amortization of in-place leases, net and above market lease, net at December 31, 2014 is as follows (in thousands):

	In place leases				Above market lease
Year:
2015	$	1,332			$	192
2016	1,015				192
2017	883				192
2018	869				192
2019	630				94
Thereafter	2,222				—
Total	$	6,951			$	862

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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-Name Accounting Standards Codification

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class.

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