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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

Accounting Guidance Adopted

Description		Expected Adoption Date & Application Method		Financial Statement Effect and Other Information
Accounting Standards Update (“ASU”) 2020-06, Debt-Debt with Conversion and Other Options		November 1, 2021 - Prospective		The guidance eliminates several of the accounting models for exchangeable debt which results in fewer embedded option features being separately recognized from the host instrument. For the exchangeable option to be recognized the embedded exchangeable feature must not be clearly and closely related to the host instrument, meet the definition of a derivative, and not qualify for a scope exception to the derivative accounting guidance, or the exchangeable debt instrument must be issued with a substantial premium. In regard to the Exchangeable Notes, the Successor Company has determined the conversion feature will not be separately recognized but will remain embedded in the exchangeable debt and amortized as part of the host instrument. The adoption of this guidance did not have a material impact on the Successor Company’s consolidated financial statements or disclosures.

Accounting Guidance Not Yet Adopted
Description		Financial Statement Effect and Other Information

ASU 2020-04, Reference Rate Reform On March 12, 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848) - Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships and other transactions that reference LIBOR or other reference rates expected to be discontinued because of reference rate reform. This ASU is effective as of March 12, 2020 through December 31, 2022. The Successor Company has not adopted any of the optional expedients or exceptions as of December 31, 2021, but will continue to evaluate the possible adoption of any such expedients or exceptions during the effective period to determine the impact on its consolidated financial statements.

Schedule of Intangible Assets and Balance Sheet Classifications

The Successor Company’s and the Predecessor Company’s intangibles and their balance sheet classifications as of December 31, 2021 and 2020, respectively, are summarized as follows:

		Successor									Predecessor
		December 31, 2021									December 31, 2020
		Cost				Accumulated Amortization					Cost				Accumulated Amortization
Intangible lease assets and other assets:
Above-market leases		$	244,575			$	(10,289	)			$	18,416			$	(16,395	)
In-place leases			412,683				(27,979	)				59,472				(53,790	)
Tenant relationships			86				—					34,630				(7,909	)
Accounts payable and accrued liabilities:
Below-market leases			158,300				(6,429	)				42,274				(36,224	)

Summary of Allowance for Doubtful Accounts

The following table sets forth the activity for the Predecessor Company’s allowance for doubtful accounts:

		Predecessor
		Year Ended December 31,
		2019
Tenant receivables - allowance for doubtful    accounts:
Balance, beginning of year		$	2,337
Additions in allowance charged to    expense			—
Bad debts charged against allowance			(2,337	)
Balance, end of year		$	—

Schedule of Income Tax Provision

The Successor and Predecessor Company recorded an income tax provision as follows:

		Successor					Predecessor
		Period from November 1, through December 31,					Period from January 1, through October 31,				Year Ended December 31,
		2021					2021				2020				2019
Current tax provision		$	(4,968	)			$	(1,078	)		$	(2,278	)		$	(485	)
Deferred tax provision			10,853					—				(14,558	)			(2,668	)
Income tax provision		$	5,885				$	(1,078	)		$	(16,836	)		$	(3,153	)

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