XML 95 R60.htm IDEA: XBRL DOCUMENT v2.4.1.9
Summary of Significant Accounting Policies Summary of Significant Accounting Policies - Goodwill Rollforward (Detail) (USD $)
In Thousands, unless otherwise specified
6 Months Ended
Jun. 30, 2014
Goodwill [Line Items]  
Balance as of January 1, 2014 $ 92,789us-gaap_Goodwill [1]
Cole Merger 2,212,920us-gaap_GoodwillAcquiredDuringPeriod [2]
Goodwill allocated to dispositions (12,689)us-gaap_GoodwillWrittenOffRelatedToSaleOfBusinessUnit [3]
Balance as of June 30, 2014 2,293,020us-gaap_Goodwill [1]
Real Estate Investment Segment [Member]  
Goodwill [Line Items]  
Balance as of January 1, 2014 92,789us-gaap_Goodwill
/ us-gaap_StatementBusinessSegmentsAxis
= arcp_RealEstateInvestmentSegmentMember
Cole Merger 1,654,085us-gaap_GoodwillAcquiredDuringPeriod
/ us-gaap_StatementBusinessSegmentsAxis
= arcp_RealEstateInvestmentSegmentMember
[2]
Goodwill allocated to dispositions (12,689)us-gaap_GoodwillWrittenOffRelatedToSaleOfBusinessUnit
/ us-gaap_StatementBusinessSegmentsAxis
= arcp_RealEstateInvestmentSegmentMember
[3]
Balance as of June 30, 2014 1,734,185us-gaap_Goodwill
/ us-gaap_StatementBusinessSegmentsAxis
= arcp_RealEstateInvestmentSegmentMember
Cole Capital Segment [Member]  
Goodwill [Line Items]  
Balance as of January 1, 2014 0us-gaap_Goodwill
/ us-gaap_StatementBusinessSegmentsAxis
= arcp_ColeCapitalSegmentMember
Cole Merger 558,835us-gaap_GoodwillAcquiredDuringPeriod
/ us-gaap_StatementBusinessSegmentsAxis
= arcp_ColeCapitalSegmentMember
[2]
Goodwill allocated to dispositions 0us-gaap_GoodwillWrittenOffRelatedToSaleOfBusinessUnit
/ us-gaap_StatementBusinessSegmentsAxis
= arcp_ColeCapitalSegmentMember
[3]
Balance as of June 30, 2014 $ 558,835us-gaap_Goodwill
/ us-gaap_StatementBusinessSegmentsAxis
= arcp_ColeCapitalSegmentMember
[1] For discussion on the restatement adjustments, see Note 2 - Restatement of Previously Issued Financial Statements.
[2] Goodwill recognized from the Cole Merger was assigned to the REI segment and Cole Capital based on the excess consideration paid over the fair value of the assets and liabilities acquired and assumed in each segment. Refer to Note 5 - Acquisitions of CapLease, Cole and CCPT (As Restated) for further discussion.
[3] Goodwill allocated to the cost basis of properties sold or classified as held for sale is included in loss on held for sale assets and disposition of properties, net, in the consolidated statement of operations.