Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Schedule of estimated useful lives

Depreciation or amortization expense is computed using the straight‑line method based upon the following estimated useful lives:

Asset Type	Years	Balance Sheet Location
Buildings and improvements	7 - 40	Buildings and Equipment
Equipment and fixtures	5 - 20	Buildings and Equipment
Computer hardware and software, and vehicles	3 - 5	Buildings and Equipment
Tenant improvements	Related lease term	Buildings and Equipment
Leasing costs	Related lease term	Prepaid expenses and other assets, net

Categories of developments

Developments consist of the following categories as of December 31:

thousands	2022		2021
Land and improvements	$	339,540	$	360,957
Development costs	785,487		847,950
Total Developments	$	1,125,027	$	1,208,907

Components of accounts receivable, net

The following table represents the components of Accounts Receivable, net of amounts considered uncollectible, in the accompanying Consolidated Balance Sheets as of December 31:

thousands	2022		2021
Straight-line rent receivables	$	84,145	$	72,461
Tenant receivables	12,044		8,647
Other receivables	7,248		5,280
Accounts receivable, net (a)	$	103,437	$	86,388

(a)As of December 31, 2022, the total reserve balance for amounts considered uncollectible was $8.9 million, comprised of $3.4 million related to ASC 842 and $5.5 million related to ASC 450. As of December 31, 2021, the total reserve balance was $16.5 million, comprised of $11.5 million related to ASC 842 and $5.0 million related to ASC 450.

Schedule of impacts of the ASC 842 and ASC 450 reserves in the accompanying condensed consolidated statement of operations

The following table summarizes the impacts of the ASC 842 and ASC 450 reserves in the accompanying Consolidated Statements of Operations for the years ended December 31:

thousands	Income Statement Location	2022		2021		2020
ASC 842 reserve	Rental revenue	$	(3,715)	$	(1,562)	$	21,825
ASC 450 reserve	Provision for (recovery of) doubtful accounts	1,959		(459)		6,009
Total (income) expense impact		$	(1,756)	$	(2,021)	$	27,834