XML 119 R29.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Summary of Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2012
Summary of Significant Accounting Policies [Abstract] |
Summary of Equity Securities | The following is a summary of the marketable securities held by the Company as of December 31, 2012 and 2011:
|  |  | Gross Unrealized |  |
| Adjusted Cost |  | Gains |  | Losses |  | Fair Value
December 31, 2012: |  |  |  |  |  |  |
Common stocks | $ | 4,195 |  |  | $ | 12,361 |  |  | $ | — |  |  | $ | 16,556 |
Government and government sponsored entities | 11,123 |  |  | — |  |  | — |  |  | 11,123 |
| $ | 15,318 |  |  | $ | 12,361 |  |  | $ | — |  |  | $ | 27,679 |
December 31, 2011: |  |  |  |  |  |  |  |  |  |  |
Common stocks | $ | 4,207 |  |  | $ | 9,480 |  |  | $ | (5 | ) |  | $ | 13,682 |
Mutual funds | 928 |  |  | 23 |  |  | — |  |  | 951 |
Mortgage/asset-backed securities | 1,717 |  |  | 10 |  |  | (4 | ) |  | 1,723 |
Government and government sponsored entities | 15,058 |  |  | 45 |  |  | (1,542 | ) |  | 13,561 |
Corporate bonds | 636 |  |  | 26 |  |  | — |  |  | 662 |
International bonds | 33 |  |  | 1 |  |  | — |  |  | 34 |
| $ | 22,579 |  |  | $ | 9,585 |  |  | $ | (1,551 | ) |  | $ | 30,613 |
|  | Available For Sale Securities - Government and Government Sponsored Entities
Balance, January 1, 2011 |  | $ | 11,829 |
Change in unrealized loss included in other comprehensive income |  | 1,542 |
Transfer out of Level 3 (1) |  | (2,248 | )
Balance, December 31, 2012 |  | $ | 11,123 |
Summary of Impact of Potential Dilutive Common Shares on the Denominator Used to Compute Earnings Per Share | The following summarizes the impact of potential dilutive common shares on the denominator used to compute EPS:
| Year Ended December 31,
| 2012 |  | 2011 |  | 2010
Denominator – basic | 154,762 |  |  | 148,289 |  |  | 138,375 |
Stock Options | 3 |  |  | 3 |  |  | 2 |
Deemed shares related to deferred compensation arrangements | 42 |  |  | 42 |  |  | 39 |
Denominator – diluted | 154,807 |  |  | 148,334 |  |  | 138,416 |
Components of Accumulated Other Comprehensive Income (Loss) | The components of accumulated other comprehensive income (loss) as of December 31, 2012 and 2011 are as follows:
| December 31, 2012
| As reported in: |  |
| Redeemable Noncontrolling Interests |  | Shareholders' Equity |  | Noncontrolling Interests |  | Total
Net unrealized gain (loss) on hedging agreements | $ | 373 |  |  | $ | (2,756 | ) |  | $ | (3,563 | ) |  | $ | (5,946 | )
Net unrealized gain on available-for-sale securities | 353 |  |  | 9,742 |  |  | 2,263 |  |  | 12,358 |
Accumulated other comprehensive income (loss) | $ | 726 |  |  | $ | 6,986 |  |  | $ | (1,300 | ) |  | $ | 6,412 |
| December 31, 2011
| As reported in: |  |
| Redeemable Noncontrolling Interests |  | Shareholders' Equity |  | Noncontrolling Interests |  | Total
Net unrealized gain (loss) on hedging agreements | $ | 377 |  |  | $ | (2,628 | ) |  | $ | (3,488 | ) |  | $ | (5,739 | )
Net unrealized gain on available-for-sale securities | 328 |  |  | 6,053 |  |  | 1,775 |  |  | 8,156 |
Accumulated other comprehensive income (loss) | $ | 705 |  |  | $ | 3,425 |  |  | $ | (1,713 | ) |  | $ | 2,417 |

X
- Details
Name: | cbl_SummaryOfSignificantAccountingPoliciesAbstract
Namespace Prefix: | cbl_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 03-1 -Paragraph 21 -Subparagraph a, b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27337-111563 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27198-111563 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 19, 20, 21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS115-1/124-1 -Paragraph 17 -Subparagraph a, b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_AvailableForSaleSecuritiesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the effect of income (loss) on an entity's diluted earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1311-109256 + Details
Name: | us-gaap_ScheduleOfEarningsPerShareDilutedByCommonClassTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration