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Deferred Leasing Costs and Intangible Assets, net and Intangible Liabilities, net (Tables)
 12 Months Ended
Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Finite-Lived Intangible Assets and Liabilities The following summarizes the Company’s deferred leasing costs and intangibles as of:
December 31, 2022December 31, 2021
Deferred leasing costs and in-place lease intangibles$328,617 $331,149 
Accumulated amortization(141,353)(126,423)
Deferred leasing costs and in-place lease intangibles, net187,264 204,726 
Below-market ground leases79,562 79,562 
Accumulated amortization(17,979)(15,233)
Below-market ground leases, net61,583 64,329 
Above-market leases724 1,334 
Accumulated amortization(324)(782)
Above-market leases, net400 552 
Customer relationships97,900 52,500 
Accumulated amortization(12,346)(2,684)
Customer relationships, net85,554 49,816 
Non-competition agreements8,200 5,300 
Accumulated amortization(1,632)(379)
Non-competition agreements, net6,568 4,921 
Trade name37,200 17,100 
Parking easement15,273 — 
DEFERRED LEASING COSTS AND INTANGIBLE ASSETS, NET
$393,842 $341,444 
Below-market leases$59,540 $75,827 
Accumulated amortization(26,195)(34,326)
Below-market leases, net33,345 41,501 
Above-market ground leases1,095 1,095 
Accumulated amortization(349)(306)
Above-market ground leases, net746 789 
INTANGIBLE LIABILITIES, NET
$34,091 $42,290 
Schedule of Amortization During Period
The Company recognized the following amortization related to deferred leasing costs and intangibles:
For the Year Ended December 31,
202220212020
Deferred leasing costs and in-place lease intangibles(1)
$(40,171)$(45,128)$(41,334)
Below-market ground leases(2)
$(2,775)$(2,410)$(2,395)
Above-market leases(3)
$(124)$(617)$(874)
Customer relationships(1)
$(9,662)$(2,684)$— 
Non-competition agreements(1)
$(1,253)$(379)$— 
Below-market leases(3)
$8,156 $12,032 $10,509 
Above-market ground leases(2)
$43 $43 $43 
_____________ 
1.Amortization is recorded in depreciation and amortization expenses, except for amortization of lease incentive costs which is recorded in office rental revenues on the Consolidated Statements of Operations.
2.Amortization is recorded in office operating expenses on the Consolidated Statements of Operations.
3.Amortization is recorded in office rental revenues on the Consolidated Statements of Operations.
Schedule of Future Amortization Expense The following table provides information regarding the Company’s estimated future amortization of deferred leasing costs and intangibles as of December 31, 2022:
For the Year Ended December 31,Deferred Leasing Costs and In-place Lease IntangiblesBelow-market Ground LeasesAbove-market LeasesCustomer relationshipsNon-competition agreementsBelow-market LeasesAbove-market Ground Leases
2023$(34,732)$(2,752)$(62)$(13,986)$(1,640)$6,277 $43 
2024(27,792)(2,752)(57)(13,986)(1,640)5,098 43 
2025(21,581)(2,752)(48)(13,986)(1,640)4,137 43 
2026(18,339)(2,752)(43)(13,986)(1,237)3,961 43 
2027(15,562)(2,752)(43)(13,986)(411)3,893 43 
Thereafter(69,258)(47,823)(147)(15,624)— 9,979 531 
TOTAL
$(187,264)$(61,583)$(400)$(85,554)$(6,568)$33,345 $746 
Schedule of Estimated Amortization Income The following table provides information regarding the Company’s estimated future amortization of deferred leasing costs and intangibles as of December 31, 2022:
For the Year Ended December 31,Deferred Leasing Costs and In-place Lease IntangiblesBelow-market Ground LeasesAbove-market LeasesCustomer relationshipsNon-competition agreementsBelow-market LeasesAbove-market Ground Leases
2023$(34,732)$(2,752)$(62)$(13,986)$(1,640)$6,277 $43 
2024(27,792)(2,752)(57)(13,986)(1,640)5,098 43 
2025(21,581)(2,752)(48)(13,986)(1,640)4,137 43 
2026(18,339)(2,752)(43)(13,986)(1,237)3,961 43 
2027(15,562)(2,752)(43)(13,986)(411)3,893 43 
Thereafter(69,258)(47,823)(147)(15,624)— 9,979 531 
TOTAL
$(187,264)$(61,583)$(400)$(85,554)$(6,568)$33,345 $746