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Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2015
Accounting Policies [Abstract]  
Schedule of estimated useful lives
Properties are depreciated using the straight-line method over the estimated useful lives of the assets. The estimated useful lives are as follows:
Category
 
Term
Building (fee ownership)
 
40 years
Building improvements
 
shorter of remaining life of the building or useful life
Building (leasehold interest)
 
lesser of 40 years or remaining term of the lease
Property under capital lease
 
remaining lease term
Furniture and fixtures
 
four to seven years
Tenant improvements
 
shorter of remaining term of the lease or useful life
Summary of identified intangible assets (acquired above-market leases and in-place leases) and intangible liabilities (acquired below-market leases)
The following summarizes our identified intangible assets (acquired above-market leases and in-place leases) and intangible liabilities (acquired below-market leases) as of December 31, 2015 and 2014 (in thousands):
 
December 31,
 
2015
 
2014
Identified intangible assets (included in other assets):
 
 
 
Gross amount
$
939,518

 
$
664,297

Accumulated amortization
(403,747
)
 
(383,236
)
Net(1)
$
535,771

 
$
281,061

Identified intangible liabilities (included in deferred revenue):
 
 
 
Gross amount
$
866,561

 
$
655,755

Accumulated amortization
(486,928
)
 
(483,948
)
Net(1)
$
379,633

 
$
171,807


____________________________________________________________________
(1)
As of December 31, 2015, $0.2 million and $0.1 million of net intangible assets and net intangible liabilities, respectively, were reclassified to assets held for sale and liabilities related to assets held for sale.
Schedule of estimated annual amortization of acquired above-market leases, net of acquired below-market leases
The estimated annual amortization of acquired above-market leases, net of acquired (below-market) leases (a component of rental revenue), for each of the five succeeding years is as follows (in thousands):
2016
 
$
4,002

2017
 
2,129

2018
 
439

2019
 
(376
)
2020
 
(595
)
Schedule of estimated annual amortization of all other identifiable assets
The estimated annual amortization of all other identifiable assets (a component of depreciation and amortization expense) including tenant improvements for each of the five succeeding years is as follows (in thousands):
2016
 
$
9,931

2017
 
8,507

2018
 
7,207

2019
 
6,706

2020
 
6,453

Schedule of marketable securities
At December 31, 2015 and 2014, we held the following marketable securities (in thousands):
 
December 31,
 
2015
 
2014
Equity marketable securities
$
4,704

 
$
4,332

Mortgage-backed securities
40,434

 
35,097

Total marketable securities available-for-sale
$
45,138

 
$
39,429

Schedule of Restated Balance Sheets
The accompanying consolidated balance sheet of the Company as of December 31, 2014 and the related statements of equity for the years ended December 31, 2014, 2013, and 2012 have been revised to correct the misclassification as follows (in thousands):
 
 
 
As Previously Reported
 
As Adjusted
Consolidated balance sheet and consolidated statement of equity as of December 31, 2014:
 
 
 
 
 
Common shares
 
$
1,010

 
$
974

 
Additional paid-in capital
 
5,289,479

 
5,113,759

 
Treasury shares
 
(320,471
)
 

 
Retained earnings
 
1,752,404

 
1,607,689

 
 
 
 
 
 
Consolidated statement of equity as of December 31, 2013:
 
 
 
 
 
Common shares
 
$
986

 
$
950

 
Additional paid-in capital
 
5,015,904

 
4,841,800

 
Treasury shares
 
(317,356
)
 

 
Retained earnings
 
1,619,150

 
1,475,934

 
 
 
 
 
 
Consolidated statement of equity as of December 31, 2012:
 
 
 
 
 
Common shares
 
$
950

 
$
913

 
Additional paid-in capital
 
4,667,900

 
4,490,084

 
Treasury shares
 
(322,858
)
 

 
Retained earnings
 
1,701,092

 
1,556,087

Schedule of Error Corrections and Prior Period Adjustments
The accompanying consolidated balance sheet of the Operating Partnership as of December 31, 2014 and the related statements of capital have been revised to correct the misclassification as follows (amounts in thousands):
 
 
 
As Previously Reported
 
As Adjusted
Consolidated balance sheet as of December 31, 2014:
 
 
 
 
Mezzanine equity
 
 
 
 
 
Limited partner interests in SLGOP
 
$

 
$
469,524

Capital
 
 
 
 
 
SL Green partner's capital
 
7,078,924

 
6,722,422

 
Limited partner interests in SLGOP
 
113,298

 

 
 
 
Partners' Interest
 
 
 
Common Units
 
Common Unitholders
Balance at December 31, 2012 - as previously reported
 
91,250

 
$
6,189,529

 
Cumulative Adjustment to carry limited partner interests in mezzanine equity at fair value
 

 
(142,445
)
Balance at December 31, 2012 - as adjusted
 
91,250

 
$
6,047,084

 
 
 
 
 
 
Balance at December 31, 2013 - as previously reported
 
94,993

 
$
6,506,747

 
Cumulative Adjustment to carry limited partner interests in mezzanine equity at fair value
 

 
(188,063
)
Balance at December 31, 2013 - as adjusted
 
94,993

 
$
6,318,684

 
 
 
 
 
 
Balance at December 31, 2014 - as previously reported
 
97,325

 
$
7,078,924

 
Cumulative Adjustment to carry limited partner interests in mezzanine equity at fair value
 

 
(356,502
)
Balance at December 31, 2014 - as adjusted
 
97,325

 
$
6,722,422