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Deferred Leasing Costs and Intangible Assets, net and Intangible Liabilities, net | 6 Months Ended
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Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract] |
Deferred Leasing Costs and Intangible Assets, net and Intangible Liabilities, net | Deferred Leasing Costs and Intangible Assets, net and Intangible Liabilities, net The following summarizes the Company’s deferred leasing costs and intangibles as of:
| June 30, 2022 |  | December 31, 2021
Deferred leasing costs and in-place lease intangibles | $ | 335,758 |  |  | $ | 331,149 |
Accumulated amortization | (137,063) |  |  | (126,423) |
Deferred leasing costs and in-place lease intangibles, net | 198,695 |  |  | 204,726 |
Below-market ground leases | 79,562 |  |  | 79,562 |
Accumulated amortization | (16,603) |  |  | (15,233) |
Below-market ground leases, net | 62,959 |  |  | 64,329 |
Above-market leases | 725 |  |  | 1,334 |
Accumulated amortization | (270) |  |  | (782) |
Above-market leases, net | 455 |  |  | 552 |
Customer relationships | 52,500 |  |  | 52,500 |
Accumulated amortization | (6,434) |  |  | (2,684) |
Customer relationships, net | 46,066 |  |  | 49,816 |
Non-competition agreements | 5,300 |  |  | 5,300 |
Accumulated amortization | (909) |  |  | (379) |
Non-competition agreements, net | 4,391 |  |  | 4,921 |
Trade name | 8,600 |  |  | 17,100 |
Parking easement | 15,273 |  |  | — |
DEFERRED LEASING COSTS AND INTANGIBLE ASSETS, NET | $ | 336,439 |  |  | $ | 341,444 |
Below-market leases | $ | 63,278 |  |  | $ | 75,827 |
Accumulated amortization | (26,560) |  |  | (34,326) |
Below-market leases, net | 36,718 |  |  | 41,501 |
Above-market ground leases | 1,095 |  |  | 1,095 |
Accumulated amortization | (328) |  |  | (306) |
Above-market ground leases, net | 767 |  |  | 789 |
INTANGIBLE LIABILITIES, NET | $ | 37,485 |  |  | $ | 42,290 |
The Company recognized the following amortization related to deferred leasing costs and intangibles:
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2022 |  | 2021 |  | 2022 |  | 2021
Deferred leasing costs and in-place lease intangibles(1) | $ | (9,788) |  |  | $ | (11,654) |  |  | $ | (20,207) |  |  | $ | (23,221) |
Below-market ground leases(2) | $ | (698) |  |  | $ | (598) |  |  | $ | (1,377) |  |  | $ | (1,197) |
Above-market leases(3) | $ | (23) |  |  | $ | (76) |  |  | $ | (91) |  |  | $ | (500) |
Customer relationships(4) | $ | (1,875) |  |  | $ | — |  |  | $ | (3,750) |  |  | $ | — |
Non-competition agreements(1) | $ | (265) |  |  | $ | — |  |  | $ | (530) |  |  | $ | — |
Below-market leases(3) | $ | 1,976 |  |  | $ | 2,815 |  |  | $ | 4,783 |  |  | $ | 5,758 |
Above-market ground leases(2) | $ | 11 |  |  | $ | 11 |  |  | $ | 22 |  |  | $ | 22 |
__________________ 1.Amortization is recorded in depreciation and amortization expenses and for lease incentive costs in office rental revenues in the Consolidated Statements of Operations. 2.Amortization is recorded in office operating expenses in the Consolidated Statements of Operations. 3.Amortization is recorded in office rental revenues in the Consolidated Statements of Operations. During the six months ended June 30, 2022, the Company recognized an $8.5 million impairment of the Zio trade name within impairment loss on the Consolidated Statement of Operations. The impairment is related to the announced rebranding and integration of Zio into the Company’s existing Sunset Studios platform, after which the Company will no longer use the Zio trade name. During the three and six months ended June 30, 2022, the Company recognized an impairment loss of $0.5 million and $2.4 million, respectively, related to the below-market ground lease at its Del Amo office property. See Note 4 for details. The loss is recorded within impairment loss on the Consolidated Statements of Operations.

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- Definition The entire disclosure for all or part of the information related to intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -URI https://asc.fasb.org/subtopic&trid=2144471 + Details
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