XML 60 R34.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Deferred Costs, Acquired Lease Intangibles and Goodwill - Schedule of Deferred Costs, Net (Details) (USD $) In Thousands, unless otherwise specified | Mar. 31, 2015 | Dec. 31, 2014
--- | --- | ---
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |  |
Leasing costs | $ 112,986 us-gaap_DeferredCostsLeasingGross | $ 100,653 us-gaap_DeferredCostsLeasingGross
Financing costs | 18,824 us-gaap_DeferredFinanceCostsGross | 17,334 us-gaap_DeferredFinanceCostsGross
Total deferred costs, Gross Amount | 131,810 esrt_DeferredCostsGross | 117,987 esrt_DeferredCostsGross
Leasing costs, Accumulated Amortization | (31,487)us-gaap_DeferredCostsLeasingAccumulatedAmortization | (33,439)us-gaap_DeferredCostsLeasingAccumulatedAmortization
Financing costs, Accumulated Amortization | (4,772)us-gaap_AccumulatedAmortizationDeferredFinanceCosts | (4,336)us-gaap_AccumulatedAmortizationDeferredFinanceCosts
Total deferred costs, Accumulated Amortization | $ (36,259)esrt_AccumulatedAmortizationDeferredCosts | $ (37,775)esrt_AccumulatedAmortizationDeferredCosts

X
- Definition Accumulated Amortization, Deferred Costs + References No definition available. + Details
Name: | esrt_AccumulatedAmortizationDeferredCosts
Namespace Prefix: | esrt_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Deferred Costs, Gross + References No definition available. + Details
Name: | esrt_DeferredCostsGross
Namespace Prefix: | esrt_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition For an unclassified balance sheet, the accumulated amortization, as of the reporting date, representing the periodic charge to earnings of deferred costs which are associated with debt obligations existing as of the end of the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AccumulatedAmortizationDeferredFinanceCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 35 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6453741&loc=d3e40879-112712 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 25 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=6748888&loc=d3e40588-112709 + Details
Name: | us-gaap_DeferredCostsLeasingAccumulatedAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- 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/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 25 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=6748888&loc=d3e40246-112709 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 25 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=6748888&loc=d3e40588-112709 + Details
Name: | us-gaap_DeferredCostsLeasingGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition For an unclassified balance sheet, the amount as of the balance sheet date of capitalized costs associated with the issuance of debt instruments (for example, legal, accounting, underwriting, printing, and registration costs) that will be charged against earnings over the life of the debt instruments to which such costs pertain. Such amount is before the consideration of accumulated amortization. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28555-108399 + Details
Name: | us-gaap_DeferredFinanceCostsGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant