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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2018

Accumulated Other Comprehensive Income (Loss) [Line Items]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

Accounting Guidance Adopted

Description		Date Adopted & Application Method		Financial Statement Effect and Other Information
ASU 2014-09, Revenue from Contracts with Customers, and related subsequent amendments		January 1, 2018 - Modified Retrospective (applied to contracts not completed as of the implementation date)		The objective of this guidance is to enable financial statement users to better understand and analyze revenue by replacing transaction and industry-specific guidance with a more principles-based approach to revenue recognition. The core principle is that an entity should recognize revenue to depict the transfer of goods or services to customers in an amount that the entity expects to be entitled to in exchange for those goods or services. The guidance also requires additional disclosure about the nature, timing and uncertainty of revenue and cash flows arising from customer contracts. The Company expects the guidance including the impact of adoption to be immaterial as the majority of the Company’s revenues relate to leasing. See Note 3 for further details and the cumulative adjustment recorded.
ASU 2016-16, Intra-Entity Transfers of Assets Other Than Inventory		January 1, 2018 - Modified Retrospective		The guidance requires an entity to recognize the income tax consequences of intercompany sales or transfers of assets, other than inventory, when the sale or transfer occurs. The Company recorded a cumulative effect adjustment of $11,433 to retained earnings as of January 1, 2018 related to certain 2017 asset sales from several of the Company's consolidated subsidiaries to the Management Company.
ASU 2017-05, Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets		January 1, 2018 - Modified Retrospective		This guidance applies to the partial sale or transfer of nonfinancial assets, including real estate assets, to unconsolidated joint ventures and requires 100% of the gain to be recognized for nonfinancial assets transferred to an unconsolidated joint venture and any noncontrolling interest received in such nonfinancial assets to be measured at fair value. See Note 3 for further details including the impact of adoption and the cumulative adjustment recorded.
ASU 2017-09, Scope of Modification Accounting		January 1, 2018 - Prospective		The guidance clarifies the types of changes to the terms or conditions of a share-based payment award to which an entity would be required to apply modification accounting. The guidance did not have a material impact on the Company's consolidated financial statements.

Accounting Guidance Not Yet Effective

Description		Expected Adoption Date & Application Method		Financial Statement Effect and Other Information
ASU 2016-02, Leases, and related subsequent amendments		January 1, 2019 - Modified Retrospective (electing optional transition method to apply at adoption date and record cumulative-effect adjustment as of January 1, 2019)		The objective of the leasing guidance is to increase transparency and comparability by recognizing lease assets and liabilities on the balance sheet and disclosing key information about leasing arrangements. Lessees will be required to recognize a right-of-use ("ROU") asset and corresponding lease liability on the balance sheet for all leases with terms greater than 12 months. The Company completed an inventory of its leases in which it is a lessee and will record ROU assets and corresponding lease liabilities, which approximate $4,358 as of January 1, 2019, related to eight ground leases and one office lease. These leases have a weighted-average remaining term of 43.7 years and a weighted-average discount rate of 8.00% as of January 1, 2019 with maturity dates ranging from January 2021 to October 2089. The guidance applied by a lessor is substantially similar to existing GAAP and the Company expects substantially all leases will continue to be classified as operating leases under the new guidance. The Company expects to expense certain deferred lease costs and overhead due to the narrowed definition of indirect costs that may be capitalized. Of the $3,887 in deferred lease costs and capitalized overhead recorded in 2018, approximately $938 relates to legal and other costs related to future leases which will not be capitalized under the new guidance. Additionally, non-lease components, which are primarily related to common area maintenance ("CAM"), which are combined with lease components under the guidance will be included in one line item with minimum lease payments and recognized on a straight-line basis beginning in 2019. Practical expedients and accounting policy elections: The Company elected a package of practical expedients pursuant to which it did not reassess contracts to determine if they contain leases, did not reassess lease classification and did not reassess capitalization of initial direct costs related to expired or existing leases as of the adoption date. The Company will use the land easements practical expedient and apply the short-term lease policy election to leases 12 months or less at inception. Additionally, the Company will apply the sales tax accounting policy election. The Company also adopted the practical expedient which allows lessors to combine lease and non-lease components if certain conditions are met. The majority of the Company's revenues will continue to be classified as leasing revenues. Other than the recognition of ROU assets and lease liabilities, the requirement to straight-line non-lease components which are combined with lease components, and additional disclosures, the Company does not expect the guidance will have a material effect on its consolidated financial statements.
ASU 2016-13, Measurement of Credit Losses on Financial Instruments		January 1, 2020 - Modified Retrospective		The guidance replaces the current incurred loss impairment model, which reflects credit events, with a current expected credit loss model, which recognizes an allowance for credit losses based on an entity's estimate of contractual cash flows not expected to be collected. The Company is evaluating the impact that this update may have on its consolidated financial statements and related disclosures.

ASU 2018-15, Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract January 1, 2020 - Prospective The guidance addresses diversity in practice in accounting for the costs of implementation activities in a cloud computing arrangement that is a service contract. Under the guidance, the Company is to follow Subtopic 350-40 on internal-use software to determine which implementation costs to capitalize and which to expense. The guidance also requires an entity to expense capitalized implementation costs over the term of the hosting arrangement and include that expense in the same line item as the fees associated with the service element of the arrangement. The Company does not expect the adoption of this guidance will have a material impact on its consolidated financial statements or disclosures.

Schedule of Intangible Assets and Balance Sheet Classifications

The Company’s intangibles and their balance sheet classifications as of December 31, 2018 and 2017, are summarized as follows:

	December 31, 2018								December 31, 2017
	Cost				Accumulated Amortization				Cost				Accumulated Amortization
Intangible lease assets and other assets:
Above-market leases	$	28,165			$	(24,890	)		$	38,798			$	(31,245	)
In-place leases	92,750				(78,796		)		103,230				(78,854		)
Tenant relationships	41,561				(10,135		)		44,580				(9,719		)
Accounts payable and accrued liabilities:
Below-market leases	63,719				(50,146		)		69,990				(49,756		)

Schedule of Income Tax Provision

The Company recorded an income tax benefit as follows for the years ended December 31, 2018, 2017 and 2016:

		Year Ended December 31,
		2018				2017				2016
Current tax benefit (provision)		$	(1,354	)		$	6,459			$	1,156
Deferred tax benefit (provision)		2,905				(4,526		)		907
Income tax benefit		$	1,551			$	1,933			$	2,063

Schedule of Impact of Potentially 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 for the year ended December 31, 2016:

	Year Ended December 31, 2016
Denominator – basic	170,762
Effect of PSUs	74
Denominator – diluted	170,836

Schedule of Components of Accumulated Other Comprehensive Income (Loss)

The changes in the components of AOCI/L for the year ended December 31, 2016 were as follows:

	Redeemable Noncontrolling Interests				The Company				Noncontrolling Interests
	Unrealized Gains (Losses)
	Hedging Agreements				Hedging Agreements				Hedging Agreements				Total
Beginning balance, January 1, 2016	$	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 of interest on cash flow hedges to interest expense in the consolidated statement of operations for the year ended December 31, 2016.

CBL & Associates Limited Partnership

Accumulated Other Comprehensive Income (Loss) [Line Items]

Schedule of Impact of Potentially 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, 2016:

	Year Ended December 31, 2016
Denominator – basic	199,764
Effect of PSUs	74
Denominator – diluted	199,838

Schedule of Components of Accumulated Other Comprehensive Income (Loss)

The changes in the components of AOCI for the year ended December 31, 2016 were as follows:

	Redeemable Common Units				Partners' Capital
	Unrealized Gains (Losses)
	Hedging Agreements				Hedging Agreements				Total
Beginning balance, January 1, 2016	$	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 of interest on cash flow hedges to interest expense in the consolidated statement of operations for the year ended December 31, 2016.

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