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Summary Of Significant Accounting Policies GAAP Reconciliation Of Net Income To Taxable Income (Details) - USD ($)
$ in Thousands
3 Months Ended 12 Months Ended
Dec. 31, 2016
Sep. 30, 2016
Jun. 30, 2016
Mar. 31, 2016
Dec. 31, 2015
Sep. 30, 2015
Jun. 30, 2015
Mar. 31, 2015
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2014
Entity Information [Line Items]                      
Net income attributable to the Company $ 147,214 $ 76,753 $ 96,597 $ 181,747 $ 137,851 $ 184,082 $ 79,460 $ 171,182 $ 512,785 $ 583,106 $ 443,611
Straight line rent and net above and below-market rent adjustments                 (65,861) (92,483) (91,733)
Book/tax differences from depreciation and amortization                 235,819 307,115 239,681
Book/Tax differences from interest expense                 (36,223) (43,349) (43,148)
Book/tax differences on gains/(losses) from capital transactions                 (70,880) (74,482) 943,778 [1]
Book/tax differences from stock-based compensation                 33,463 22,008 32,483
Tangible Property Regulations [2]                 (104,783) (74,887) (442,650)
Other book/tax differences, net                 (6,121) (15,259) (7,945)
Taxable Income                 498,199 611,769 1,074,077
One-time deduction for Tangible Repair Regulations                     385,600
Boston Properties Limited Partnership                      
Entity Information [Line Items]                      
Net income attributable to the Company $ 166,801 $ 91,306 $ 109,938 $ 207,296 $ 156,901 $ 207,626 $ 90,852 $ 193,369 585,841 659,248 509,629
Straight line rent and net above and below-market rent adjustments                 (73,604) (103,227) (102,319)
Book/tax differences from depreciation and amortization                 245,239 329,629 253,590
Book/Tax differences from interest expense                 (40,481) (48,385) (48,128)
Book/tax differences on gains/(losses) from capital transactions                 (69,683) (67,602) 1,065,518 [3]
Book/tax differences from stock-based compensation                 37,397 24,565 36,232
Tangible Property Regulations [4]                 (117,102) (83,587) (493,731)
Other book/tax differences, net                 (3,387) (14,561) (11,403)
Taxable Income                 $ 564,220 $ 696,080 1,209,388
One-time deduction for Tangible Repair Regulations                     $ 430,100
[1] Consists primarily of the gain on sale of real estate for tax purposes related to the October 2014 sale by the Company of a 45% interest in each of 601 Lexington Avenue in New York City and Atlantic Wharf Office Building and 100 Federal Street in Boston, which was accounted for as an equity transaction for GAAP purposes with no gain on sale of real estate recognized
[2] In September 2013, the Internal Revenue Service released final Regulations governing when taxpayers like Boston Properties, Inc. must capitalize and depreciate costs for acquiring, maintaining, repairing and replacing tangible property and when taxpayers can deduct such costs. These final Regulations were effective for tax years beginning on or after January 1, 2014. These Regulations permitted Boston Properties, Inc. to deduct certain types of expenditures that were previously required to be capitalized. The Regulations also allowed Boston Properties, Inc. to make a one-time election in 2014 to immediately deduct certain amounts that were capitalized in previous years that are not required to be capitalized under the new Regulations. The one-time deduction included above totaled approximately $385.6 million for the year ended December 31, 2014.
[3] Consists primarily of the gain on sale of real estate for tax purposes related to the October 2014 sale by the Company of a 45% interest in each of 601 Lexington Avenue in New York City and Atlantic Wharf Office Building and 100 Federal Street in Boston, which was accounted for as an equity transaction for GAAP purposes with no gain on sale of real estate recognized
[4] In September 2013, the Internal Revenue Service released final Regulations governing when taxpayers like Boston Properties Limited Partnership must capitalize and depreciate costs for acquiring, maintaining, repairing and replacing tangible property and when taxpayers can deduct such costs. These final Regulations were effective for tax years beginning on or after January 1, 2014. These Regulations permitted Boston Properties Limited Partnership to deduct certain types of expenditures that were previously required to be capitalized. The Regulations also allowed Boston Properties Limited Partnership to make a one-time election in 2014 to immediately deduct certain amounts that were capitalized in previous years that are not required to be capitalized under the new Regulations. The one-time deduction included above totaled approximately $430.1 million for the year ended December 31, 2014.