XML 32 R21.htm IDEA: XBRL DOCUMENT v3.20.2

Deferred Costs, Acquired Lease Intangibles and Goodwill (Tables)

9 Months Ended

Sep. 30, 2020

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Deferred Costs, Net

Deferred costs, net, consisted of the following as of September 30, 2020 and December 31, 2019 (amounts in thousands):  

	September 30, 2020				December 31, 2019
Leasing costs	$	200,684			$	199,033
Acquired in-place lease value and deferred leasing costs	186,766				200,296
Acquired above-market leases	44,449				49,213
	431,899				448,542
Less: accumulated amortization	(226,802		)		(224,598		)
Total deferred costs, net, excluding net deferred financing costs	$	205,097			$	223,944

Deferred financing costs, net, consisted of the following at September 30, 2020 and December 31, 2019 (amounts in thousands):

		September 30, 2020				December 31, 2019
Financing costs		$	28,814			$	25,315
Less: accumulated amortization		(16,848		)		(13,863		)
Total deferred financing costs, net		$	11,966			$	11,452

Amortizing Acquired Intangible Assets and Liabilities

Amortizing acquired intangible assets and liabilities consisted of the following as of September 30, 2020 and December 31, 2019 (amounts in thousands):

	September 30, 2020				December 31, 2019
Acquired below-market ground leases	$	396,916			$	396,916
Less: accumulated amortization	(50,223		)		(44,350		)
Acquired below-market ground leases, net	$	346,693			$	352,566

	September 30, 2020				December 31, 2019
Acquired below-market leases	$	(82,891	)		$	(100,472	)
Less: accumulated amortization	49,486				60,793
Acquired below-market leases, net	$	(33,405	)		$	(39,679	)

X

- Definition

Schedule of Amortizing Acquired Intangible Assets and Liabilities [Table Text Block]

+ References

No definition available.

+ Details

Name:	esrt_ScheduleofAmortizingAcquiredIntangibleAssetsandLiabilitiesTableTextBlock
Namespace Prefix:	esrt_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-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=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration