XML 28 R47.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Federal Income Tax Reporting (Details) (USD $) | 12 Months Ended
--- | ---
Dec. 31, 2011 Y | Dec. 31, 2010 | Dec. 31, 2009
Federal Income Tax Reporting |  |  |
Maximum ownership as a percentage of the voting power or value of the securities of each issuer other than REIT or "TRS" | 10.00% |  |
Maximum ownership of securities in all TRS (as a percent) | 25.00% |  |
Maximum ownership of securities in all TRS when considered together with other non-real estate assets (as a percent) | 25.00% |  |
Period of statute of limitations applicable to the entity's income tax returns (in years) | 3 |  |
Net operating losses |  |  |
NOLs expiration period (in years) | 20 |  |
Gross amount of NOLs available to company | $ 13,041,000 | $ 13,041,000 | $ 13,041,000
Increase (decrease) in taxes resulting from: |  |  |
Revised Texas franchise tax | 253,000 | 217,000 | 242,000
Other Taxes | 14,000 |  | 6,000
Taxes on income | 267,000 | 217,000 | 248,000
Revised Texas Franchise tax rate (as a percent) | 0.70% |  |
Real estate assets net tax basis more (less) than book basis | $ 20,215,000 | $ (45,596,000) |

X
- Definition Represents the Revised Texas Franchise Tax rate as a percentage of revenues at Texas properties commencing with 2007 revenues. + References No definition available. + Details
Name: | fsp_EffectiveRevisedTexasFranchiseTaxRate
Namespace Prefix: | fsp_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The portion of the difference between total income tax expense or benefit as reported in the income statement for the period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the Revised Texas Franchise Tax. + References No definition available. + Details
Name: | fsp_IncomeTaxReconciliationRevisedTexasFranchiseTax
Namespace Prefix: | fsp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Represents the maximum ownership in all Taxable REIT Subsidiaries that can be held by the entity as a percentage of its assets value to maintain its REIT status. + References No definition available. + Details
Name: | fsp_MaximumOwnershipInAllTaxableREITSubsidiariesAsPercentageOfAssetsOfEntityToMaintainREITStatus
Namespace Prefix: | fsp_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the maximum ownership in all Taxable REIT Subsidiaries that can be held by the entity as a percentage of its assets value when considered together with other non-real estate assets to maintain its REIT status. + References No definition available. + Details
Name: | fsp_MaximumOwnershipInAllTaxableREITSubsidiariesAsPercentageOfAssetsOfEntityToMaintainREITStatusIncludingOtherNonRealEstateAssets
Namespace Prefix: | fsp_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the maximum ownership that the entity can hold as a percentage of the voting power or value of the securities of each issuer which is not a REIT or Taxable REIT Subsidiary. + References No definition available. + Details
Name: | fsp_MaximumOwnershipPercentageInEachIssuerOtherThanREITOrTRSToMaintainREITStatus
Namespace Prefix: | fsp_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | fsp_OperatingLossCarryforwardAbstract
Namespace Prefix: | fsp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the period after which the net operating losses expire. + References No definition available. + Details
Name: | fsp_OperatingLossCarryforwardsExpirationPeriod
Namespace Prefix: | fsp_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the period of statute of limitations for the entity's income tax returns, that remain subject to examination. + References No definition available. + Details
Name: | fsp_PeriodOfStatuteOfLimitations
Namespace Prefix: | fsp_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the excess of tax basis over book basis of real estate assets. + References No definition available. + Details
Name: | fsp_RealEstateAssetsDifferencesBetweenBookAndTaxBasis
Namespace Prefix: | fsp_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Income Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6515339 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 45 -Subparagraph a, b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The sum of other amounts reflected in the reconciliation of the statutory tax provision (benefit) to the actual tax provision (benefit). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_IncomeTaxReconciliationOtherReconcilingItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The sum of domestic, foreign and state and local operating loss carryforwards, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 48 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
Name: | us-gaap_OperatingLossCarryforwards
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant