v3.22.2.2

Intangible Assets and Liabilities - Schedule of Intangible Assets and Liabilities (Detail) - USD ($) $ in Thousands | Sep. 30, 2022 | Dec. 31, 2021
--- | --- | ---
Lease intangibles: |  |
Intangible lease assets, net | $ 322,314 | $ 303,642
Acquired below-market leases | 105,293 | 105,310
Less accumulated amortization | (40,322) | (34,714)
Intangible lease liabilities, net | 64,971 | 70,596
Leasing fees | 14,465 | 14,786
Less accumulated amortization | (5,713) | (5,145)
Leasing fees, net | 8,752 | 9,641
Acquired Above-Market Leases |  |
Lease intangibles: |  |
Intangible lease assets, gross | 45,749 | 47,147
Less accumulated amortization | (17,742) | (16,807)
Intangible lease assets, net | 28,007 | 30,340
Acquired In-Place Leases |  |
Lease intangibles: |  |
Intangible lease assets, gross | 421,773 | 380,766
Less accumulated amortization | (127,466) | (107,464)
Intangible lease assets, net | $ 294,307 | $ 273,302

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- Definition For an unclassified balance sheet, the accumulated amortization, as of the reporting date, which represents the periodic charge to earnings of initial direct costs which have been deferred and are being allocated over the lease term in proportion to the recognition of rental income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 30 -Section 25 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=123408481&loc=SL77919138-209958 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 25 -Paragraph 16 -URI https://asc.fasb.org/extlink&oid=123394419&loc=d3e40588-112709 Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 35 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=123394697&loc=d3e40879-112712 + 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://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 30 -Section 25 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=123408481&loc=SL77919138-209958 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 25 -Paragraph 17 -URI https://asc.fasb.org/extlink&oid=123394419&loc=d3e40246-112709 Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 25 -Paragraph 16 -URI https://asc.fasb.org/extlink&oid=123394419&loc=d3e40588-112709 + Details
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