Summary Of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Fair Value, by Balance Sheet Grouping [Table Text Block]

	December 31, 2013					December 31, 2012
	Carrying Amount			Estimated Fair Value		Carrying Amount			Estimated Fair Value
Mortgage notes payable	$	4,449,734		$	4,545,283	$	3,102,485		$	3,256,940
Mezzanine notes payable	311,040			311,064		—			—
Unsecured senior notes	5,835,854			6,050,517		4,639,528			5,162,486
Unsecured exchangeable senior notes	744,880		(1)	750,266		1,170,356		(1)	1,278,554
Total	$	11,341,508		$	11,657,130	$	8,912,369		$	9,697,980

 _______________

(1) Includes the net adjustment for the equity component allocation totaling approximately $2.4 million and $25.5 million at December 31, 2013 and December 31, 2012, respectively.

Gaap Reconciliation Of Net Income To Taxable Income, Table [Table Text Block]

The following table reconciles GAAP net income attributable to Boston Properties, Inc. to taxable income:

	For the year ended December 31,
	2013			2012			2011
	(in thousands)
Net income attributable to Boston Properties, Inc.	$	749,811		$	289,650		$	272,679
Straight-line rent adjustments	(74,445		)	(80,281		)	(77,422		)
Book/Tax differences from depreciation and amortization	170,370			105,599			117,675
Book/Tax differences on gains/losses from capital transactions	(124,413		)	(22,408		)	(38,443		)
Book/Tax differences from stock-based compensation	42,146			19,660			827
Other book/tax differences, net	(12,797		)	35,461			29,389
Taxable income	$	750,672		$	347,681		$	304,705

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

The following table summarizes the scheduled amortization of the Company's acquired “above-” and “below-market” lease intangibles for each of the five succeeding years (in thousands).

	Acquired Above-Market Lease Intangibles		Acquired Below-Market Lease Intangibles
2014	$	23,669	$	61,700
2015	22,758		55,207
2016	20,576		52,461
2017	12,279		40,346
2018	8,637		37,774

The following table summarizes the scheduled amortization of the Company's acquired in-place lease intangibles for each of the five succeeding years (in thousands).

	Acquired In-Place Lease Intangibles
2014	$	91,903
2015	66,716
2016	55,083
2017	41,106
2018	36,306

Schedule Of Future Contractual Minimum Lease Payments Under Non-Cancelable Ground Leases [Table Text Block]

Years Ending December 31,	(in thousands)
2014	$	13,184
2015	13,507
2016	13,732
2017	13,963
2018	14,198
Thereafter	899,187

Tax Treatment Of Common Dividends Per Share For Federal Tax Purposes, Table [Table Text Block]

The tax treatment of common dividends per share for federal income tax purposes is as follows:

	For the year ended December 31,
	2013					2012						2011
	Per Share			%		Per Share			%			Per Share			%
Ordinary income	$	2.31		48.71	%	$	2.29	0.5839	96.45	%	0.9093	$	2.06	0.9093	97.39	%
Capital gain income	2.44			51.29	%	0.08		—	3.55	%	—	0.05		—	2.61	%
Total	$	4.75	(1)	100.00	%	$	2.37		100.00	%		$	2.11	1	100.00	%

(1) The fourth quarter 2013 dividend of $2.90 per common share consists of a $2.25 per common share special dividend and a $0.65 per common share regular quarterly dividend of which approximately $2.44 per common share was allocable to 2013 and approximately $0.46 per common share is allocable to 2014.

Property, Plant and Equipment [Table Text Block]

Depreciation is computed on a straight-line basis over the estimated useful lives of the assets as follows:

Land improvements	25 to 40 years
Buildings and improvements	10 to 40 years
Tenant improvements	Shorter of useful life or terms of related lease
Furniture, fixtures, and equipment	3 to 7 years