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Assets Held for Sale
9 Months Ended
Sep. 30, 2019
Discontinued Operations and Disposal Groups [Abstract]  
Assets Held for Sale Assets Held for Sale
As of September 30, 2019, the 500 West Monroe Street building met the criteria for held for sale classification; consequently, its assets were reclassified as held for sale as of September 30, 2019 and December 31, 2018. The sale closed on October 28, 2019. Additionally, the One Independence Square building in Washington, D.C. also met the criteria for held for sale classification as of December 31, 2018 and was sold on February 28, 2019. Details of assets held for sale as of September 30, 2019 and December 31, 2018 are presented below (in thousands):
September 30, 2019December 31, 2018
Real estate assets held for sale, net:
Land
$36,990  $67,552  
Building and improvements, less accumulated depreciation of $61,579 and $102,476 as of September 30, 2019 and December 31, 2018, respectively
176,066  261,463  
Construction in progress
38  2,053  
Total real estate assets held for sale, net
$213,094  $331,068  
Other assets held for sale, net:
Straight-line rent receivables
$26,132  $36,584  
Prepaid expenses and other assets
452  1,095  
Deferred lease costs, less accumulated amortization of $7,887 and $9,138 as of September 30, 2019 and December 31, 2018, respectively
13,452  23,554  
Total other assets held for sale, net
$40,036  $61,233  
Other liabilities held for sale:
Accrued expenses as of September 30, 2019 and December 31, 2018, respectively
$7,275  $8,780