XML 17 R29.htm IDEA: XBRL DOCUMENT v2.4.0.6

Income Taxes (Details) (USD $)	3 Months Ended
	Mar. 31, 2012 Y	Mar. 31, 2011
Income Taxes
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
Increase (decrease) in taxes resulting from:
Revised Texas Franchise tax rate (as a percent)	0.70%
Real estate assets net tax basis more (less) than book basis	$ 77,000	$ 50,000
Revised Texas franchise tax	77,000	50,000
Other Taxes	2,000
Income tax expense	$ 79,000	$ 50,000

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

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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

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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

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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

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Namespace Prefix:	fsp_
Data Type:	num:percentItemType
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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

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Namespace Prefix:	fsp_
Data Type:	num:percentItemType
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

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Namespace Prefix:	fsp_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

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Data Type:	xbrli:stringItemType
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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

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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

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