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Segment Information (Tables) | 9 Months Ended
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Sep. 30, 2015
Segment Reporting [Abstract] |
Schedule of Reportable Operating Segments | Segment Information The Company groups investments into four reportable operating segments: Entertainment, Education, Recreation and Other. The financial information summarized below is presented by reportable operating segment:
Balance Sheet Data:
|  | As of September 30, 2015
|  | Entertainment | Education | Recreation | Other | Corporate/Unallocated | Consolidated
Total Assets |  | $ | 2,004,372 |  | $ | 973,216 |  | $ | 910,798 |  | $ | 228,262 |  | $ | 84,457 |  | $ | 4,201,105 |
|  | As of December 31, 2014
|  | Entertainment | Education | Recreation | Other | Corporate/Unallocated | Consolidated
Total Assets |  | $ | 2,017,543 |  | $ | 734,512 |  | $ | 696,931 |  | $ | 206,795 |  | $ | 46,267 |  | $ | 3,702,048 |
Operating Data: |  |  |  |  |  |  |
|  | Three Months Ended September 30, 2015
|  | Entertainment | Education | Recreation | Other | Corporate/Unallocated | Consolidated
Rental revenue |  | $ | 59,637 |  | $ | 13,990 |  | $ | 12,079 |  | $ | — |  | $ | — |  | $ | 85,706 |
Tenant reimbursements |  | 3,718 |  | — |  | — |  | — |  | — |  | 3,718 |
Other income |  | 1 |  | — |  | — |  | 55 |  | 662 |  | 718 |
Mortgage and other financing income |  | 1,782 |  | 7,479 |  | 8,835 |  | 97 |  | — |  | 18,193 |
Total revenue |  | 65,138 |  | 21,469 |  | 20,914 |  | 152 |  | 662 |  | 108,335 |
Property operating expense |  | 5,413 |  | — |  | — |  | 83 |  | — |  | 5,496 |
Other expense |  | — |  | — |  | — |  | 221 |  | — |  | 221 |
Total investment expenses |  | 5,413 |  | — |  | — |  | 304 |  | — |  | 5,717 |
Net operating income - before unallocated items |  | 59,725 |  | 21,469 |  | 20,914 |  | (152 | ) | 662 |  | 102,618 |
Reconciliation to Consolidated Statements of Income: |  |  |  |
General and administrative expense |  |  |  |  | (7,482 | )
Costs associated with loan refinancing or payoff |  |  |  | (18 | )
Interest expense, net |  |  |  |  |  |  | (20,529 | )
Transaction costs |  |  |  |  |  |  | (783 | )
Depreciation and amortization |  |  |  | (23,498 | )
Equity in income from joint ventures |  |  |  |  | 339 |
Loss on sale of real estate |  |  |  | (95 | )
Income tax expense |  |  |  | (498 | )
Discontinued operations: |  |  |  |
Income from discontinued operations |  |  |  |  | 141 |
Net income attributable to EPR Properties |  |  |  | 50,195 |
Preferred dividend requirements |  |  |  | (5,951 | )
Net income available to common shareholders of EPR Properties | $ | 44,244 |
|  | Three Months Ended September 30, 2014
|  | Entertainment | Education | Recreation | Other | Corporate/Unallocated | Consolidated
Rental revenue |  | $ | 60,616 |  | $ | 7,490 |  | $ | 6,069 |  | $ | 235 |  | $ | — |  | $ | 74,410 |
Tenant reimbursements |  | 4,486 |  | — |  | — |  | — |  | — |  | 4,486 |
Other income |  | 5 |  | — |  | — |  | 191 |  | 149 |  | 345 |
Mortgage and other financing income |  | 1,789 |  | 7,561 |  | 10,050 |  | 97 |  | — |  | 19,497 |
Total revenue |  | 66,896 |  | 15,051 |  | 16,119 |  | 523 |  | 149 |  | 98,738 |
Property operating expense |  | 5,759 |  | — |  | — |  | 189 |  | — |  | 5,948 |
Other expense |  | — |  | — |  | — |  | 248 |  | — |  | 248 |
Total investment expenses |  | 5,759 |  | — |  | — |  | 437 |  | — |  | 6,196 |
Net operating income - before unallocated items |  | 61,137 |  | 15,051 |  | 16,119 |  | 86 |  | 149 |  | 92,542 |
Reconciliation to Consolidated Statements of Income: |  |  |  |
General and administrative expense |  |  |  |  | (6,719 | )
Interest expense, net |  |  |  |  |  |  | (20,801 | )
Transaction costs |  |  |  |  |  |  | (369 | )
Provision for loan loss |  |  |  |  |  |  | (3,777 | )
Depreciation and amortization |  |  |  |  | (17,421 | )
Equity in income from joint ventures |  |  |  | 300 |
Income tax expense |  |  |  |  |  |  | (1,047 | )
Discontinued operations: |  |  |  |  |  |  |
Loss from discontinued operations |  |  |  |  | (3 | )
Net income attributable to EPR Properties |  |  |  | 42,705 |
Preferred dividend requirements |  |  | (5,952 | )
Net income available to common shareholders of EPR Properties | $ | 36,753 |
|  | Nine Months Ended September 30, 2015
|  | Entertainment | Education | Recreation | Other | Corporate/Unallocated | Consolidated
Rental revenue |  | $ | 179,407 |  | $ | 34,887 |  | $ | 26,012 |  | $ | — |  | $ | — |  | $ | 240,306 |
Tenant reimbursements |  | 12,009 |  | — |  | — |  | (23 | ) | — |  | 11,986 |
Other income |  | 504 |  | — |  | — |  | 118 |  | 1,794 |  | 2,416 |
Mortgage and other financing income |  | 5,346 |  | 23,056 |  | 25,629 |  | 290 |  | — |  | 54,321 |
Total revenue |  | 197,266 |  | 57,943 |  | 51,641 |  | 385 |  | 1,794 |  | 309,029 |
Property operating expense |  | 17,399 |  | — |  | — |  | 224 |  | — |  | 17,623 |
Other expense |  | — |  | — |  | — |  | 533 |  | — |  | 533 |
Total investment expenses |  | 17,399 |  | — |  | — |  | 757 |  | — |  | 18,156 |
Net operating income - before unallocated items |  | 179,867 |  | 57,943 |  | 51,641 |  | (372 | ) | 1,794 |  | 290,873 |
Reconciliation to Consolidated Statements of Income: |  |  |  |
General and administrative expense |  |  |  |  | (22,920 | )
Retirement severance expense |  |  |  |  | (18,578 | )
Costs associated with loan refinancing or payoff |  |  |  | (261 | )
Interest expense, net |  |  |  |  |  |  | (59,123 | )
Transaction costs |  |  |  |  | (6,818 | )
Depreciation and amortization |  |  |  | (64,702 | )
Equity in income from joint ventures |  |  |  | 701 |
Gain on sale of real estate |  |  |  |  | 23,829 |
Income tax expense |  |  |  |  |  |  | (1,418 | )
Discontinued operations: |  |  |  |  |
Income from discontinued operations |  |  |  | 199 |
Net income attributable to EPR Properties |  |  | 141,782 |
Preferred dividend requirements | (17,855 | )
Net income available to common shareholders of EPR Properties |  | $ | 123,927 |
|  | Nine Months Ended September 30, 2014
|  | Entertainment | Education | Recreation | Other | Corporate/Unallocated | Consolidated
Rental revenue |  | $ | 176,940 |  | $ | 18,486 |  | $ | 14,528 |  | $ | 805 |  | $ | — |  | $ | 210,759 |
Tenant reimbursements |  | 13,355 |  | — |  | — |  | — |  | — |  | 13,355 |
Other income (loss) |  | (7 | ) | — |  | — |  | 284 |  | 429 |  | 706 |
Mortgage and other financing income |  | 5,279 |  | 23,779 |  | 26,212 |  | 291 |  | — |  | 55,561 |
Total revenue |  | 195,567 |  | 42,265 |  | 40,740 |  | 1,380 |  | 429 |  | 280,381 |
Property operating expense |  | 17,413 |  | — |  | — |  | 523 |  | — |  | 17,936 |
Other expense |  | — |  | — |  | — |  | 566 |  | — |  | 566 |
Total investment expenses |  | 17,413 |  | — |  | — |  | 1,089 |  | — |  | 18,502 |
Net operating income - before unallocated items |  | 178,154 |  | 42,265 |  | 40,740 |  | 291 |  | 429 |  | 261,879 |
Reconciliation to Consolidated Statements of Income: |  |  |  |
General and administrative expense |  |  |  |  | (21,260 | )
Interest expense, net |  |  |  |  | (61,254 | )
Transaction costs |  |  |  |  |  |  | (1,321 | )
Provision for loan loss |  |  |  |  |  |  | (3,777 | )
Depreciation and amortization |  |  |  |  | (48,750 | )
Equity in income from joint ventures |  |  |  | 878 |
Gain on sale of real estate |  |  |  | 330 |
Gain on sale of investment in a direct financing lease |  |  |  | 220 |
Income tax expense |  |  |  |  |  |  | (3,332 | )
Discontinued operations: |  |  |  |  |
Income from discontinued operations |  |  |  | 8 |
Transaction (costs) benefit |  |  | 3,376 |
Net income attributable to EPR Properties | 126,997 |
Preferred dividend requirements |  |  |  | (17,856 | )
Net income available to common shareholders of EPR Properties |  | $ | 109,141 |

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8813-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8736-108599 + Details
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