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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items] |
Schedule of new accounting pronouncements and changes in accounting principles | The Company's revenue streams for the year ended December 31, 2017, approximate the following:
Revenue stream |  | % of Total Revenues
Leasing revenues |  | 97%
Revenues within the scope of ASC 606 |  | 2%
Other revenues |  | 1%
|  | 100%
The following updates, which were effective as of the same date as ASU 2014-09 as deferred by ASU 2015-14, Deferral of the Effective Date, were issued by the FASB to clarify the implementation of the revenue guidance:
Issuance Date |  | Accounting Standards Update
March 2016 |  | ASU 2016-08 | Principal versus Agent Considerations (Reporting Revenue Gross versus Net)
April 2016 |  | ASU 2016-10 | Identifying Performance Obligations and Licensing
May 2016 |  | ASU 2016-11 | Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting
May 2016 |  | ASU 2016-12 | Narrow Scope Improvements and Practical Expedients
December 2016 |  | ASU 2016-20 | Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers
September 2017 |  | ASU 2017-13 | Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments
November 2017 |  | ASU 2017-14 | Amendments to SEC Paragraphs Pursuant to Staff Accounting Bulletin No. 116 and SEC Release No. 33-10403
Schedule of intangible assets and balance sheet classifications | The Company’s intangibles and their balance sheet classifications as of December 31, 2017 and 2016, are summarized as follows:
| December 31, 2017 |  | December 31, 2016
| Cost |  | Accumulated Amortization |  | Cost |  | Accumulated Amortization
Intangible lease assets and other assets: |  |  |  |  |  |  |
Above-market leases | $ | 38,798 |  |  | $ | (31,245 | ) |  | $ | 49,310 |  |  | $ | (38,197 | )
In-place leases | 103,230 |  |  | (78,854 | ) |  | 110,968 |  |  | (80,256 | )
Tenant relationships | 44,580 |  |  | (9,719 | ) |  | 29,494 |  |  | (6,610 | )
Accounts payable and accrued liabilities: |  |  |  |  |  |  |  |  |  |  |
Below-market leases | 69,990 |  |  | (49,756 | ) |  | 87,266 |  |  | (60,286 | )
Schedule of income tax provision | The Company recorded an income tax benefit (provision) as follows for the years ended December 31, 2017, 2016 and 2015:
|  | Year Ended December 31,
|  | 2017 |  | 2016 |  | 2015
Current tax benefit (provision) |  | $ | 6,459 |  |  | $ | 1,156 |  |  | $ | (3,093 | )
Deferred tax benefit (provision) |  | (4,526 | ) |  | 907 |  |  | 152 |
Income tax benefit (provision) |  | $ | 1,933 |  |  | $ | 2,063 |  |  | $ | (2,941 | )
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 years ended December 31, 2016 and 2015 :
| Year Ended December 31,
| 2016 |  | 2015
Denominator – basic | 199,764 |  |  | 199,734 |
Effect of performance stock units (1) | 74 |  |  | 23 |
Denominator – diluted | 199,838 |  |  | 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 that these units relate to. The following summarizes the impact of potential dilutive common shares on the denominator used to compute EPS for the years ended December 31, 2016 and 2015:
| Year Ended December 31,
| 2016 |  | 2015
Denominator – basic | 170,762 |  |  | 170,476 |
Effect of performance stock units (1) | 74 |  |  | 23 |
Denominator – diluted | 170,836 |  |  | 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 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, 2016 and 2015 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, 2015 | $ | 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 | )
OCI before reclassifications | 3 |  |  | — |  |  | 814 |  |  | — |  |  | 60 |  |  | — |  |  | 877 |
Amounts reclassified from AOCI (1) | (436 | ) |  | — |  |  | (2,749 | ) |  | — |  |  | 2,742 |  |  | — |  |  | (443 | )
Net year-to-date period OCI/L | (433 | ) |  | — |  |  | (1,935 | ) |  | — |  |  | 2,802 |  |  | — |  |  | 434 |
Ending balance, December 31, 2016 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
(1) | Reclassified $443 and $2,196 of interest on cash flow hedges to interest expense in the consolidated statement of operations for the years ended December 31, 2016 and 2015, respectively. Reclassified $16,560 realized gain on sale of available-for-sale securities to gain on investments 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, 2016 and 2015 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, 2015 | $ | 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/L | 33 |  |  | (384 | ) |  | 1,882 |  |  | (15,934 | ) |  | (14,403 | )
Ending balance, December 31, 2015 | 434 |  |  | — |  |  | (868 | ) |  | — |  |  | (434 | )
OCI before reclassifications | 3 |  |  | — |  |  | 874 |  |  | — |  |  | 877 |
Amounts reclassified from AOCI (1) | (437 | ) |  | — |  |  | (6 | ) |  | — |  |  | (443 | )
Net year-to-date period OCI/L | (434 | ) |  | — |  |  | 868 |  |  | — |  |  | 434 |
Ending balance, December 31, 2016 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
(1) | Reclassified $443 and $2,196 of interest on cash flow hedges to interest expense in the consolidated statement of operations for the years ended December 31, 2016 and 2015, respectively. Reclassified $16,560 realized gain on sale of available-for-sale securities to gain on investments in the consolidated statement of operations for the year ended December 31, 2015.

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