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Segment Reporting (Tables)

6 Months Ended

Jun. 30, 2019

Segment Reporting [Abstract]

Summary of Segment Information

The following tables set forth certain segment information for the Company (in thousands):

		For the Three Months Ended June 30, 2019
		Core Portfolio				Funds				Structured Financing				Unallocated				Total
Revenues		$	43,212			$	27,850			$	—			$	—			$	71,062
Depreciation and amortization			(15,092	)			(15,212	)			—				—				(30,304	)
Property operating expenses, other operating and real estate taxes			(12,217	)			(11,021	)			—				—				(23,238	)
General and administrative expenses			—				—				—				(9,034	)			(9,034	)
Impairment charge			—				(1,400	)			—				—				(1,400	)
Operating income (loss)			15,903				217				—				(9,034	)			7,086
Interest and other income			327				1,586				2,229				—				4,142
Equity in earnings of unconsolidated affiliates			3,254				305				—				—				3,559
Interest expense			(6,839	)			(12,920	)			—				—				(19,759	)
Income tax provision			—				—				—				(265	)			(265	)
Net income (loss)			12,645				(10,812	)			2,229				(9,299	)			(5,237	)
Net loss attributable to noncontrolling interests			425				13,892				—				—				14,317
Net income attributable to Acadia		$	13,070			$	3,080			$	2,229			$	(9,299	)		$	9,080

		For the Three Months Ended June 30, 2018
		Core Portfolio				Funds				Structured Financing				Unallocated				Total
Revenues		$	40,539			$	23,030			$	—			$	—			$	63,569
Depreciation and amortization			(14,927	)			(14,576	)			—				—				(29,503	)
Property operating expenses, other operating and real estate taxes			(10,510	)			(9,350	)			—				—				(19,860	)
General and administrative expenses			—				—				—				(7,907	)			(7,907	)
Gain on disposition of properties			—				33				—				—				33
Operating income (loss)			15,102				(863	)			—				(7,907	)			6,332
Interest and other income			—				—				3,289				—				3,289
Equity in earnings of unconsolidated affiliates			1,726				3,293				—				—				5,019
Interest expense			(7,001	)			(9,914	)			—				—				(16,915	)
Income tax benefit			—				—				—				5				5
Net income (loss)			9,827				(7,484	)			3,289				(7,902	)			(2,270	)
Net loss attributable to noncontrolling interests			200				9,735				—				—				9,935
Net income attributable to Acadia		$	10,027			$	2,251			$	3,289			$	(7,902	)		$	7,665

		As of or for the Six Months Ended June 30, 2019
		Core Portfolio				Funds				Structured Financing				Unallocated				Total
Revenues		$	89,899			$	55,963			$	—			$	—			$	145,862
Depreciation and amortization			(30,770	)			(29,867	)			—				—				(60,637	)
Property operating expenses, other operating and real estate taxes			(24,211	)			(20,977	)			—				—				(45,188	)
General and administrative expenses			—				—				—				(17,357	)			(17,357	)
Impairment charge			—				(1,400	)			—				—				(1,400	)
Gain on disposition of properties			—				2,014				—				—				2,014
Operating income			34,918				5,733				—				(17,357	)			23,294
Interest and other income			327				1,586				4,499				—				6,412
Equity in earnings of unconsolidated affiliates			5,524				306				—				—				5,830
Interest expense			(13,532	)			(24,086	)			—				—				(37,618	)
Income tax provision			—				—				—				(219	)			(219	)
Net income (loss)			27,237				(16,461	)			4,499				(17,576	)			(2,301	)
Net loss attributable to noncontrolling interests			385				23,193				—				—				23,578
Net income attributable to Acadia		$	27,622			$	6,732			$	4,499			$	(17,576	)		$	21,277
Real estate at cost		$	2,154,630			$	1,784,895			$	—			$	—			$	3,939,525
Total assets		$	2,267,022			$	1,848,238			$	94,662			$	—			$	4,209,922
Cash paid for acquisition of real estate		$	49,402			$	89,314			$	—			$	—			$	138,716
Cash paid for development and property improvement costs		$	26,876			$	28,996			$	—			$	—			$	55,872

		As of or for the Six Months Ended June 30, 2018
		Core Portfolio				Funds				Structured Financing				Unallocated				Total
Revenues		$	82,166			$	44,527			$	—			$	—			$	126,693
Depreciation and amortization			(30,425	)			(27,654	)			—				—				(58,079	)
Property operating expenses, other operating and real estate taxes			(21,405	)			(17,832	)			—				—				(39,237	)
General and administrative expenses			—				—				—				(16,377	)			(16,377	)
Gain on disposition of properties			—				33				—				—				33
Operating income (loss)			30,336				(926	)			—				(16,377	)			13,033
Interest and other income			—				—				7,026				—				7,026
Equity in earnings of unconsolidated affiliates			3,152				3,551				—				—				6,703
Interest expense			(13,502	)			(19,303	)			—				—				(32,805	)
Income tax provision			—				—				—				(387	)			(387	)
Net income (loss)			19,986				(16,678	)			7,026				(16,764	)			(6,430	)
Net loss attributable to noncontrolling interests			128				21,386				—				—				21,514
Net income attributable to Acadia		$	20,114			$	4,708			$	7,026			$	(16,764	)		$	15,084
Real estate at cost		$	2,047,672			$	1,500,371			$	—			$	—			$	3,548,043
Total assets		$	2,236,405			$	1,535,154			$	109,209			$	—			$	3,880,768
Cash paid for acquisition of real estate		$	1,343			$	44,828			$	—			$	—			$	46,171
Cash paid for development and property improvement costs		$	15,293			$	26,644			$	—			$	—			$	41,937

X

- 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8721-108599

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599

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