XML 63 R32.htm IDEA: XBRL DOCUMENT v2.4.0.8

Summary of Significant Accounting Policies (Tables) (Taxable REIT Subsidiaries (TRSs))

12 Months Ended

Dec. 31, 2013

Taxable REIT Subsidiaries (TRSs)

Income Taxes [Line Items]

Schedule of entity's TRS income tax expense

The following represents the Company's TRS income tax expense ($ in thousands):

		For the Years Ended December 31,
		2013				2012				2011
Current tax (expense) benefit		$	659			$	(8,445	)		$	(9,010	)
Deferred tax (expense) benefit		—				—				13,729
Total income tax (expense) benefit		$	659			$	(8,445	)		$	4,719

Schedule of deferred tax assets and liabilities of the entity's TRS entities

Deferred tax assets and liabilities of the Company's TRS entities were as follows ($ in thousands):

		As of December 31,
		2013				2012
Deferred tax assets(1)		$	55,962			$	40,800
Valuation allowance		(55,962		)		(40,800		)
Net deferred tax assets (liabilities)		$	—			$	—

Explanatory Note:

_______________________________________________________________________________

(1) Deferred tax assets as of December 31, 2013, include real estate basis differences of $33.0 million, net operating loss carryforwards of $14.9 million and investment basis differences of $8.1 million. Deferred tax assets as of December 31, 2012, include real estate basis differences of $31.2 million, net operating loss carryforwards of $10.8 million and investment basis differences of $(1.2) million.

X

- Details

Name:	star_IncomeTaxesLineItems
Namespace Prefix:	star_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

+ Details

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

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

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