Prepaid Expenses and Other Current Assets and Other Assets (Tables)

9 Months Ended

Sep. 30, 2019

Prepaid Expenses and Other Current Assets and Other Assets [Abstract]

Schedule of Prepaid Expense and Other Current Assets



	As of		As of
	September 30, 2019		December 31, 2018

		(in thousands)
Prepaid ground rent⁽¹⁾	$	1,497	$	34,276
Loan receivables		—		11,178
Marketable Securities		656		239
Prepaid real estate taxes		4,193		2,998
Other		15,600		14,435
Total prepaid expenses and other current assets	$	21,946	$	63,126

(1)Prepaid ground rent related to non-contingent rent provisions was reclassified to Right-of-use assets, net on the Consolidated Balance Sheets in the first quarter of 2019 due to the adoption of ASU 2016-02.

Schedule of Other Assets



	As of		As of
	September 30, 2019		December 31, 2018

		(in thousands)
Prepaid ground rent⁽¹⁾	$	—	$	263,694
Straight-line rent receivable		326,220		322,073
Loan receivables		8,767		49,255
Deferred lease costs, net⁽¹⁾		4,342		27,020
Deferred tax asset - long term		16,981		18,330
Other		40,701		41,661
Total other assets	$	397,011	$	722,033

(1)Prepaid ground rent was reclassified from Other assets to Right-of-use assets, net on the Consolidated Balance Sheets in the first quarter of 2019 and deferred lease costs of $23.3 million were written off to Accumulated deficit on the Consolidated Balance Sheets in the first quarter of 2019 due to the adoption of ASU 2016-02.