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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items] |
Schedule of Intangible Assets and Balance Sheet Classifications | The Company’s intangibles and their balance sheet classifications as of December 31, 2015 and 2014, are summarized as follows:
| December 31, 2015 |  | December 31, 2014
| Cost |  | Accumulated Amortization |  | Cost |  | Accumulated Amortization
Intangible lease assets and other assets: |  |  |  |  |  |  |
Above-market leases | $ | 54,080 |  |  | $ | (39,228 | ) |  | $ | 64,696 |  |  | $ | (45,662 | )
In-place leases | 113,335 |  |  | (71,460 | ) |  | 110,211 |  |  | (71,272 | )
Tenant relationships | 29,742 |  |  | (5,868 | ) |  | 29,664 |  |  | (4,917 | )
Accounts payable and accrued liabilities: |  |  |  |  |  |  |  |  |  |  |
Below-market leases | 89,182 |  |  | (54,999 | ) |  | 99,189 |  |  | (68,127 | )
Summary of Equity Securities | The following is a summary of the marketable securities held by the Company as of December 31, 2014:
|  |  | Gross Unrealized |  |
| Adjusted Cost |  | Gains |  | Losses |  | Fair Value
December 31, 2014: |  |  |  |  |  |  |  |  |  |  |
Common stocks | $ | 4,195 |  |  | $ | 16,321 |  |  | $ | — |  |  | $ | 20,516 |
Schedule of Income Tax Provision | The Company recorded an income tax provision as follows for the years ended December 31, 2015, 2014 and 2013:
|  | Year Ended December 31,
|  | 2015 |  | 2014 |  | 2013
Current tax benefit (provision) |  | $ | (3,093 | ) |  | $ | (3,170 | ) |  | $ | 518 |
Deferred tax benefit (provision) |  | 152 |  |  | (1,329 | ) |  | (1,823 | )
Income tax provision |  | $ | (2,941 | ) |  | $ | (4,499 | ) |  | $ | (1,305 | )
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 units on the denominator used to compute EPU for the year ended December 31, 2015:
| Year Ended December 31, 2015
Denominator – basic | 199,734 |
Effect of performance stock units (1) | 23 |
Denominator – diluted | 199,757 |
(1) Performance stock units are contingently issuable common shares and are included in earnings per unit if the effect is dilutive. See Note 16 for a description of the long-term incentive program, which was adopted in 2015, that these units relate to. The following summarizes the impact of potential dilutive common shares on the denominator used to compute EPS for the year ended December 31, 2015:
| Year Ended December 31, 2015
Denominator – basic | 170,476 |
Effect of performance stock units (1) | 23 |
Denominator – diluted | 170,499 |
(1) Performance stock units are contingently issuable common shares and are included in earnings per share if the effect is dilutive. See Note 16 for a description of the long-term incentive program, which was adopted in 2015, that these units relate to.
Components of Accumulated Other Comprehensive Income (Loss) | The changes in the components of AOCI for the years ended December 31, 2015, 2014 and 2013 are as follows:
| Redeemable Noncontrolling Interests |  | The Company |  | Noncontrolling Interests |  |
| Unrealized Gains (Losses) |  |
| Hedging Agreements |  | Available-for-Sale Securities |  | Hedging Agreements |  | Available-for-Sale Securities |  | Hedging Agreements |  | Available-for-Sale Securities |  | Total
Beginning balance, January 1, 2013 | $ | 373 |  |  | $ | 353 |  |  | $ | (2,756 | ) |  | $ | 9,742 |  |  | $ | (3,563 | ) |  | $ | 2,263 |  |  | $ | 6,412 |
OCI before reclassifications | 14 |  |  | (20 | ) |  | 3,839 |  |  | (2,203 | ) |  | 259 |  |  | (360 | ) |  | 1,529 |
Amounts reclassified from AOCI (1) | — |  |  | — |  |  | (2,297 | ) |  | — |  |  | — |  |  | — |  |  | (2,297 | )
Net year-to-date period OCI/L | 14 |  |  | (20 | ) |  | 1,542 |  |  | (2,203 | ) |  | 259 |  |  | (360 | ) |  | (768 | )
Ending balance, December 31, 2013 | 387 |  |  | 333 |  |  | (1,214 | ) |  | 7,539 |  |  | (3,304 | ) |  | 1,903 |  |  | 5,644 |
OCI before reclassifications | 14 |  |  | 51 |  |  | 3,712 |  |  | 5,569 |  |  | 251 |  |  | 923 |  |  | 10,520 |
Amounts reclassified from AOCI (1) | — |  |  | — |  |  | (2,195 | ) |  | — |  |  | — |  |  | — |  |  | (2,195 | )
Net year-to-date period OCI | 14 |  |  | 51 |  |  | 1,517 |  |  | 5,569 |  |  | 251 |  |  | 923 |  |  | 8,325 |
Ending balance, December 31, 2014 | 401 |  |  | 384 |  |  | 303 |  |  | 13,108 |  |  | (3,053 | ) |  | 2,826 |  |  | 13,969 |
OCI before reclassifications | 32 |  |  | 10 |  |  | 3,828 |  |  | 160 |  |  | 251 |  |  | 72 |  |  | 4,353 |
Amounts reclassified from AOCI (1) | — |  |  | (394 | ) |  | (2,196 | ) |  | (13,268 | ) |  | — |  |  | (2,898 | ) |  | (18,756 | )
Net year-to-date period OCI/L | 32 |  |  | (384 | ) |  | 1,632 |  |  | (13,108 | ) |  | 251 |  |  | (2,826 | ) |  | (14,403 | )
Ending balance, December 31, 2015 | $ | 433 |  |  | $ | — |  |  | $ | 1,935 |  |  | $ | — |  |  | $ | (2,802 | ) |  | $ | — |  |  | $ | (434 | )
(1) | Reclassified $2,196, $2,195 and $2,297 of interest on cash flow hedges to Interest Expense in the consolidated statement of operations for the years ended December 31, 2015, 2014 and 2013, respectively. Reclassified $16,560 realized gain on sale of available-for-sale securities to Gain on Investment in the consolidated statement of operations for the year ended December 31, 2015.
CBL & Associates Limited Partnership |
Accumulated Other Comprehensive Income (Loss) [Line Items] |
Components of Accumulated Other Comprehensive Income (Loss) | The changes in the components of AOCI for the years ended December 31, 2015, 2014 and 2013 are as follows:
| Redeemable Common Units |  | Partners' Capital |  |
| Unrealized Gains (Losses) |  |
| Hedging Agreements |  | Available-for-Sale Securities |  | Hedging Agreements |  | Available-for-Sale Securities |  | Total
Beginning balance, January 1, 2013 | $ | 373 |  |  | $ | 353 |  |  | $ | (6,319 | ) |  | $ | 12,005 |  |  | $ | 6,412 |
OCI before reclassifications | 14 |  |  | (20 | ) |  | 4,098 |  |  | (2,563 | ) |  | 1,529 |
Amounts reclassified from AOCI (1) | — |  |  | — |  |  | (2,297 | ) |  | — |  |  | (2,297 | )
Net year-to-date period OCI | 14 |  |  | (20 | ) |  | 1,801 |  |  | (2,563 | ) |  | (768 | )
Ending balance, December 31, 2013 | 387 |  |  | 333 |  |  | (4,518 | ) |  | 9,442 |  |  | 5,644 |
OCI before reclassifications | 14 |  |  | 51 |  |  | 3,963 |  |  | 6,492 |  |  | 10,520 |
Amounts reclassified from AOCI (1) | — |  |  | — |  |  | (2,195 | ) |  | — |  |  | (2,195 | )
Net year-to-date period OCI | 14 |  |  | 51 |  |  | 1,768 |  |  | 6,492 |  |  | 8,325 |
Ending balance, December 31, 2014 | 401 |  |  | 384 |  |  | (2,750 | ) |  | 15,934 |  |  | 13,969 |
OCI before reclassifications | 33 |  |  | 10 |  |  | 4,078 |  |  | 232 |  |  | 4,353 |
Amounts reclassified from AOCI (1) | — |  |  | (394 | ) |  | (2,196 | ) |  | (16,166 | ) |  | (18,756 | )
Net year-to-date period OCI | 33 |  |  | (384 | ) |  | 1,882 |  |  | (15,934 | ) |  | (14,403 | )
Ending balance, December 31, 2015 | $ | 434 |  |  | $ | — |  |  | $ | (868 | ) |  | $ | — |  |  | $ | (434 | )
(1) | Reclassified $2,196, $2,195 and $2,297 of interest on cash flow hedges to Interest Expense in the consolidated statement of operations for the years ended December 31, 2015, 2014 and 2013, respectively. Reclassified $16,560 realized gain on sale of available-for-sale securities to Gain on Investment in the consolidated statement of operations for the year ended December 31, 2015.

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