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Segment Reporting
3 Months Ended
Mar. 31, 2023
Segment Reporting [Abstract]  
Segment Reporting Segment Reporting
    We have identified two reportable segments: (1) real estate and (2) observatory. Our real estate segment includes all activities related to the ownership, management, operation, acquisition, redevelopment, repositioning and disposition of our traditional real estate assets. Our observatory segment includes the operation of the 86th and 102nd floor observatories at the Empire State Building. These two lines of businesses are managed separately because each business requires different support infrastructures, provides different services and has dissimilar economic characteristics such as investments needed, stream of revenues and marketing strategies. We account for intersegment sales and rents as if the sales or rents were to third parties, that is, at current market prices.
    The following tables provide components of segment net income (loss) for each segment for the three and three months ended March 31, 2023 and 2022 (amounts in thousands):

Three Months Ended March 31, 2023
Real EstateObservatoryIntersegment EliminationTotal
Revenues:
Rental revenue$140,091 $— $— $140,091 
Intercompany rental revenue15,914 — (15,914)— 
Observatory revenue— 22,154 — 22,154 
Third-party management and other fees427 — — 427 
Other revenue and fees1,950 — — 1,950 
Total revenues158,382 22,154 (15,914)164,622 
Operating expenses:
Property operating expenses42,044 — — 42,044 
Intercompany rent expense— 15,914 (15,914)— 
Ground rent expenses2,331 — — 2,331 
General and administrative expenses15,708 — — 15,708 
Observatory expenses— 7,855 — 7,855 
Real estate taxes31,788 — — 31,788 
Depreciation and amortization47,364 44 — 47,408 
Total operating expenses139,235 23,813 (15,914)147,134 
Total operating income (loss)19,147 (1,659)— 17,488 
Other income (expense):
Interest income2,558 37 — 2,595 
Interest expense(25,304)— — (25,304)
Gain on sale of property15,696 — — 15,696 
Income (loss) before income taxes12,097 (1,622)— 10,475 
Income tax (expense) benefit(198)1,417 — 1,219 
Net income (loss)$11,899 $(205)$— $11,694 
Segment assets$3,903,661 $253,702 $— $4,157,363 
Expenditures for segment assets$34,536 $58 $— $34,594 
Three Months Ended March 31, 2022
Real EstateObservatoryIntersegment EliminationTotal
Revenues:
Rental revenue$147,514 $— $— $147,514 
Intercompany rental revenue10,620 — (10,620)— 
Observatory revenue— 13,241 — 13,241 
Lease termination fees1,173 — — 1,173 
Third-party management and other fees310 — — 310 
Other revenue and fees1,796 — — 1,796 
Total revenues161,413 13,241 (10,620)164,034 
Operating expenses:
Property operating expenses38,644 — — 38,644 
Intercompany rent expense— 10,620 (10,620)— 
Ground rent expense2,331 — — 2,331 
General and administrative expenses13,686 — — 13,686 
Observatory expenses— 6,215 — 6,215 
Real estate taxes30,004 — — 30,004 
Depreciation and amortization67,071 35 — 67,106 
Total operating expenses151,736 16,870 (10,620)157,986 
Total operating income (loss)9,677 (3,629)— 6,048 
Other income (expense):
Interest income149 — — 149 
Interest expense(25,014)— — (25,014)
Loss before income taxes(15,188)(3,629)— (18,817)
Income tax (expense) benefit(144)1,740 — 1,596 
Net loss $(15,332)$(1,889)$— $(17,221)
Segment assets$3,998,791 $244,539 $— $4,243,330 
Expenditures for segment assets$38,884 $291 $— $39,175