XML 60 R78.htm IDEA: XBRL DOCUMENT
v2.3.0.15

Tax Credit Transactions (DetailsTextuals) (USD $) | 9 Months Ended |  | 1 Months Ended |  |  |  |  | 3 Months Ended | 9 Months Ended |  |  | 9 Months Ended |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Sep. 30, 2011 | Sep. 30, 2010 | Dec. 31, 2010 | Oct. 19, 2011 USB [Member] Historic Tax Credit Transaction [Member] | Aug. 31, 2010 USB [Member] Historic Tax Credit Transaction [Member] | Jun. 30, 2010 USB [Member] Historic Tax Credit Transaction [Member] | Dec. 31, 2009 USB [Member] Historic Tax Credit Transaction [Member] | Nov. 30, 2008 USB [Member] Historic Tax Credit Transaction [Member] | Sep. 30, 2011 USB [Member] Historic Tax Credit Transaction [Member] | Dec. 31, 2010 USB [Member] Historic Tax Credit Transaction [Member] | Sep. 30, 2011 USB [Member] New Markets Tax Credit Transaction [Member] | Dec. 31, 2010 USB [Member] New Markets Tax Credit Transaction [Member] | Sep. 30, 2011 Historic Tax Credit Transaction [Member] | Sep. 30, 2010 Historic Tax Credit Transaction [Member] | Sep. 30, 2011 Historic Tax Credit Transaction [Member] | Sep. 30, 2010 Historic Tax Credit Transaction [Member] | Dec. 31, 2010 Historic Tax Credit Transaction [Member] | Nov. 17, 2008 Historic Tax Credit Transaction [Member] sqft | Sep. 30, 2011 New Markets Tax Credit Transaction [Member] | Dec. 31, 2010 New Markets Tax Credit Transaction [Member]
Tax Credit Transactions (Textuals) [Abstract] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Area of IRS Philadelphia Campus building (in square foot) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 862,692 |  |
Percentage of building leased to IRS |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 100.00% |  |
Agreed contribution in project cost by USB |  |  |  |  | $ 64,100,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount received in advance for project cost |  | 27,396,000 |  |  |  | 27,400,000 | 23,800,000 | 10,200,000 |  |  |  |  |  |  |  |  |  |  |  |
Amount received from contribution |  |  |  | 2,700,000 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tax credit conditions |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 20% recapture per year beginning one year after the completion of the IRS Philadelphia Campus |  |  |  | 100% recapture for a period of seven years as provided in the Internal Revenue Code |
Percentage of tax credit recapture | 100.00% |  |  |  |  |  |  |  |  |  |  |  |  |  | 20.00% |  |  |  |  |
USB contributions presented within deferred income |  |  |  |  |  |  |  |  | 48,900,000 | 61,400,000 | 13,300,000 | 13,300,000 |  |  |  |  |  |  |  |
Contribution allocated in non controlling interest |  |  |  |  |  |  |  |  |  |  |  |  | 2,200,000 |  | 2,200,000 |  | 2,100,000 |  |  |
Limit on tax credit claims under the Community Renewal Tax Relief | up to 39% of qualified investments in qualified, active low-income businesses or ventures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Percentage of qualified investments | 39.00% |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recognition of cash received as revenue net of allocated expenses on or after September 2011, period |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Over the five year tax credit recapture period as defined in the Internal Revenue Code |  |  |  |  |
Deferred transaction costs | 113,656,000 |  | 106,117,000 |  |  |  |  |  |  |  |  |  | 2,100,000 |  | 2,100,000 |  | 4,300,000 |  | 5,300,000 | 5,300,000
Rate of return on noncontrolling interest expected |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0.02 |  |  |  |  |
Accretion of non-controlling interest liability |  |  |  |  |  |  |  |  |  |  |  |  | 300,000 | 300,000 | 1,000,000 | 700,000 |  |  |  |
Cash received as revenue |  |  |  |  |  |  |  |  |  |  |  |  | 12,000,000 |  |  |  |  |  |  |
Allocated expenses within other income (expense) |  |  |  |  |  |  |  |  |  |  |  |  | 500,000 |  |  |  |  |  |  |
Expected Benefit From a Qualified NMTC Program |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 7,800,000 |

X
- Definition Accretion of non controlling interest liability. + Details
Name: | bdn_AccretionOfNonControllingInterestLiability
Namespace Prefix: | bdn
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Agreed contribution in project cost. + Details
Name: | bdn_AgreedContributionInProjectCost
Namespace Prefix: | bdn
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Allocated expenses within other income expense. + Details
Name: | bdn_AllocatedExpensesWithinOtherIncomeExpense
Namespace Prefix: | bdn
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount received from contribution. + Details
Name: | bdn_AmountReceivedFromContribution
Namespace Prefix: | bdn
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Area Of Irs Campus Building. + Details
Name: | bdn_AreaOfIrsCampusBuilding
Namespace Prefix: | bdn
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Cash received as revenue. + Details
Name: | bdn_CashReceivedAsRevenue
Namespace Prefix: | bdn
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Contribution allocated in non controlling interest. + Details
Name: | bdn_ContributionAllocatedInNonControllingInterest
Namespace Prefix: | bdn
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition Contributions from historic tax credit transaction, net of deferred costs. + Details
Name: | bdn_ContributionsFromHistoricTaxCreditTransactionNetOfDeferredCosts
Namespace Prefix: | bdn
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Expected benefit from qualified program. + Details
Name: | bdn_ExpectedBenefitFromQualifiedProgram
Namespace Prefix: | bdn
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Limit on tax credit claims under the Community Renewal Tax Relief. + Details
Name: | bdn_LimitOnTaxCreditClaimsUnderCommunityRenewalTaxRelief
Namespace Prefix: | bdn
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage Of Building Leased To IRS. + Details
Name: | bdn_PercentageOfBuildingLeasedToIrs
Namespace Prefix: | bdn
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Percentage of qualified investments. + Details
Name: | bdn_PercentageOfQualifiedInvestments
Namespace Prefix: | bdn
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of tax credit recapture. + Details
Name: | bdn_PercentageOfTaxCreditRecapture
Namespace Prefix: | bdn
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Rate of Return on noncontrolling interest. + Details
Name: | bdn_RateOfReturnOnNoncontrollingInterest
Namespace Prefix: | bdn
Data Type: | xbrli:pureItemType
Balance Type: | na
Period Type: | duration

X
- Definition Recognition Of Cash Received As Revenue Net Of Allocated Expenses. + Details
Name: | bdn_RecognitionOfCashReceivedAsRevenueNetOfAllocatedExpenses
Namespace Prefix: | bdn
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax Credit Transactions. + Details
Name: | bdn_TaxCreditTransactionsTextualsAbstract
Namespace Prefix: | bdn
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Sum of the carrying amounts of deferred costs that are expected to be recognized as a charge against earnings in periods after one year or beyond the normal operating cycle, if longer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 17 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.10) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
Name: | us-gaap_DeferredCosts
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred revenue as of balance sheet date. Deferred revenue represents collections of cash or other assets related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 13 -Section A Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 13.A.4(a).Q1 Response) -URI http://asc.fasb.org/extlink&oid=6600647&loc=d3e214044-122780 + Details
Name: | us-gaap_DeferredRevenue
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition A description of the origin, nature, and characteristics of the tax credit carryforward. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Carryforwards -URI http://asc.fasb.org/extlink&oid=6506874 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
Name: | us-gaap_TaxCreditCarryforwardDescription
Namespace Prefix: | us-gaap
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration