XML 20 R73.htm IDEA: XBRL DOCUMENT v2.4.1.9
Deferred Costs and Other Assets, Net (Detail) (USD $)
In Thousands, unless otherwise specified
 3 Months Ended
Mar. 31, 2014
Mar. 31, 2013
Dec. 31, 2013
Property, Plant and Equipment [Line Items]      
Deferred costs, net $ 128,992us-gaap_DeferredCostsCurrentAndNoncurrent   $ 84,746us-gaap_DeferredCostsCurrentAndNoncurrent
Depreciation 0us-gaap_Depreciation [1] 22,073us-gaap_Depreciation [1]  
Accounts receivable, net 54,664us-gaap_AccountsReceivableNet [2]   16,254us-gaap_AccountsReceivableNet [2]
Straight-line rent receivable 26,505arcp_StraightLineRentReceivable   19,010arcp_StraightLineRentReceivable
Prepaid expenses 21,502us-gaap_PrepaidExpenseCurrentAndNoncurrent   43,801us-gaap_PrepaidExpenseCurrentAndNoncurrent
Leasehold improvements, property and equipment, net 20,920us-gaap_PropertyPlantAndEquipmentNet [3]   531us-gaap_PropertyPlantAndEquipmentNet [3]
Restricted escrow deposits 19,154us-gaap_EscrowDeposit   101,813us-gaap_EscrowDeposit
Derivative assets, at fair value 9,829us-gaap_DerivativeAssets   9,189us-gaap_DerivativeAssets
Other assets 22,531us-gaap_OtherAssets   5,982us-gaap_OtherAssets
Total, deferred costs and other assets, net 304,097arcp_DeferredCostsAndOtherAssetsNet [4] 228,622arcp_DeferredCostsAndOtherAssetsNet 281,326arcp_DeferredCostsAndOtherAssetsNet [4]
Allowance for doubtful accounts receivable 1,000us-gaap_AllowanceForDoubtfulAccountsReceivable   187us-gaap_AllowanceForDoubtfulAccountsReceivable
Leasehold Improvements [Member] | Cole Merger [Member]      
Property, Plant and Equipment [Line Items]      
Amortization 172us-gaap_AdjustmentForAmortization
/ us-gaap_BusinessAcquisitionAxis
= arcp_ColeMergerMember
/ us-gaap_PropertyPlantAndEquipmentByTypeAxis
= us-gaap_LeaseholdImprovementsMember		    
Accumulated depreciation, depletion and amortization, property, plant, and equipment 178us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
/ us-gaap_BusinessAcquisitionAxis
= arcp_ColeMergerMember
/ us-gaap_PropertyPlantAndEquipmentByTypeAxis
= us-gaap_LeaseholdImprovementsMember		   7us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
/ us-gaap_BusinessAcquisitionAxis
= arcp_ColeMergerMember
/ us-gaap_PropertyPlantAndEquipmentByTypeAxis
= us-gaap_LeaseholdImprovementsMember
Office Furniture, Fixtures and Equipment and Computer Hardware and Software [Member]      
Property, Plant and Equipment [Line Items]      
Depreciation 217us-gaap_Depreciation
/ us-gaap_PropertyPlantAndEquipmentByTypeAxis
= arcp_OfficeFurnitureFixturesAndEquipmentAndComputerHardwareAndSoftwareMember		    
Accumulated depreciation, depletion and amortization, property, plant, and equipment $ 222us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
/ us-gaap_PropertyPlantAndEquipmentByTypeAxis
= arcp_OfficeFurnitureFixturesAndEquipmentAndComputerHardwareAndSoftwareMember		   $ 5us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
/ us-gaap_PropertyPlantAndEquipmentByTypeAxis
= arcp_OfficeFurnitureFixturesAndEquipmentAndComputerHardwareAndSoftwareMember
[1] These five depreciation and amortization line item captions have been consolidated into one line item caption named depreciation and amortization in the accompanying consolidated statements of cash flows.
[2] Allowance for doubtful accounts was $1.0 million and $187,000 as of March 31, 2014 and December 31, 2013, respectively.
[3] Amortization expense for leasehold improvements totaled $172,000 for the three months ended March 31, 2014. Accumulated amortization was $178,000 and $7,000 as of March 31, 2014 and December 31, 2013, respectively. Depreciation expense for property and equipment totaled $217,000 for the three months ended March 31, 2014. Accumulated depreciation was $222,000 and $5,000 as of March 31, 2014 and December 31, 2013, respectively.
[4] For discussion on the restatement adjustments, see Note 2 - Restatement of Previously Issued Financial Statements.