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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
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.