XML 20 R46.htm IDEA: XBRL DOCUMENT v2.4.1.9
Federal Income Tax Reporting (Details) (USD $)
12 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Dec. 31, 2012
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%fsp_MaximumOwnershipPercentageInEachIssuerOtherThanREITOrTRSToMaintainREITStatus    
Maximum ownership of securities in all TRS (as a percent) 25.00%fsp_MaximumOwnershipInAllTaxableREITSubsidiariesAsPercentageOfAssetsOfEntityToMaintainREITStatus    
Maximum ownership of securities in all TRS when considered together with other non-real estate assets (as a percent) 25.00%fsp_MaximumOwnershipInAllTaxableREITSubsidiariesAsPercentageOfAssetsOfEntityToMaintainREITStatusIncludingOtherNonRealEstateAssets    
Period of statute of limitations applicable to the entity's income tax returns 3 years    
Net operating losses      
NOLs expiration period 20 years    
Gross amount of NOLs available to company $ 13,041,000us-gaap_OperatingLossCarryforwards $ 13,041,000us-gaap_OperatingLossCarryforwards $ 13,041,000us-gaap_OperatingLossCarryforwards
Increase (decrease) in taxes resulting from:      
Revised Texas franchise tax 474,000fsp_IncomeTaxReconciliationRevisedTexasFranchiseTax 462,000fsp_IncomeTaxReconciliationRevisedTexasFranchiseTax 330,000fsp_IncomeTaxReconciliationRevisedTexasFranchiseTax
Other Taxes 24,000us-gaap_IncomeTaxReconciliationOtherReconcilingItems 18,000us-gaap_IncomeTaxReconciliationOtherReconcilingItems 5,000us-gaap_IncomeTaxReconciliationOtherReconcilingItems
Income tax expense 498,000us-gaap_IncomeTaxExpenseBenefit 480,000us-gaap_IncomeTaxExpenseBenefit 335,000us-gaap_IncomeTaxExpenseBenefit
Deferred income taxes 0us-gaap_DeferredIncomeTaxExpenseBenefit    
Revised Texas Franchise tax rate (as a percent) 0.70%fsp_EffectiveRevisedTexasFranchiseTaxRate    
Real estate assets net tax basis more (less) than book basis $ 163,925,000fsp_RealEstateAssetsDifferencesBetweenBookAndTaxBasis $ 160,599,000fsp_RealEstateAssetsDifferencesBetweenBookAndTaxBasis