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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2014
Accounting Policies [Abstract] |
Tax Treatment of Common Dividends Per Share for Federal Tax Purposes | For income tax purposes, distributions paid to the Company's common shareholders consist of ordinary income, capital gains, return of capital or a combination thereof. Dividends per share for the years ended December 31, 2014, 2013 and 2012 were taxable as follows:
Common dividends per share: |  | 2014 |  | 2013 |  | 2012
Ordinary income |  | $ | 0.7645 |  |  | $ | 0.7894 |  |  | $ | 0.8293 |
Capital gain |  | — |  |  | 0.0115 |  |  | — |
Return of capital |  | 0.1805 |  |  | 0.0841 |  |  | 0.0007 |
|  | $ | 0.9450 |  |  | $ | 0.8850 |  |  | $ | 0.8300 |
The following reconciles net income available to the Company's shareholders to taxable income available to common shareholders for the years ended December 31, 2014, 2013 and 2012:
|  | 2014 |  | 2013 |  | 2012
Net income available to the Company's shareholders |  | $ | 74,011 |  |  | $ | 107,557 |  |  | $ | 53,228 |
Book/tax difference on: |  |  |  |  |  |
Depreciation and amortization |  | 20,575 |  |  | (10,697 | ) |  | 16,034 |
Loss on sale or disposal of real estate |  | (9,524 | ) |  | (1,805 | ) |  | (1,543 | )
Equity in earnings from unconsolidated joint ventures |  | 12,910 |  |  | 5,601 |  |  | 5,037 |
Share-based payment compensation |  | (37,193 | ) |  | (3,818 | ) |  | (6,298 | )
Gain on previously held interest in acquired joint venture |  | — |  |  | (24,710 | ) |  | — |
Other differences |  | 1,205 |  |  | (5,823 | ) |  | (850 | )
Taxable income available to common shareholders |  | $ | 61,984 |  |  | $ | 66,305 |  |  | $ | 65,608 |
GAAP Reconciliation of Net Income to Taxable Income | The following reconciles net income available to the Company's shareholders to taxable income available to common shareholders for the years ended December 31, 2014, 2013 and 2012:
|  | 2014 |  | 2013 |  | 2012
Net income available to the Company's shareholders |  | $ | 74,011 |  |  | $ | 107,557 |  |  | $ | 53,228 |
Book/tax difference on: |  |  |  |  |  |
Depreciation and amortization |  | 20,575 |  |  | (10,697 | ) |  | 16,034 |
Loss on sale or disposal of real estate |  | (9,524 | ) |  | (1,805 | ) |  | (1,543 | )
Equity in earnings from unconsolidated joint ventures |  | 12,910 |  |  | 5,601 |  |  | 5,037 |
Share-based payment compensation |  | (37,193 | ) |  | (3,818 | ) |  | (6,298 | )
Gain on previously held interest in acquired joint venture |  | — |  |  | (24,710 | ) |  | — |
Other differences |  | 1,205 |  |  | (5,823 | ) |  | (850 | )
Taxable income available to common shareholders |  | $ | 61,984 |  |  | $ | 66,305 |  |  | $ | 65,608 |

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