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Notes and Accounts Receivable
 12 Months Ended
Dec. 31, 2016
Receivables [Abstract]  
NOTES AND ACCOUNTS RECEIVABLE
NOTES AND ACCOUNTS RECEIVABLE
At December 31, 2016 and 2015, notes and accounts receivables included the following (in thousands):
 
2016
 
2015
Notes receivable
$
3,921

 
$
414

Allowance for doubtful accounts related to notes receivable
(414
)
 
(414
)
Tenant and other receivables
24,929

 
11,767

Allowance for doubtful accounts related to tenant and other receivables
(753
)
 
(939
)
 
$
27,683

 
$
10,828


At December 31, 2016 and 2015, the fair value of the Company’s notes receivable approximated the cost basis. Fair value was calculated by discounting future cash flows from the notes receivable at estimated rates in which similar loans would have been made at December 31, 2016 and 2015. The estimate of the rate, which is the most significant input in the discounted cash flow calculation, is intended to replicate notes of similar type and maturity. This fair value calculation is considered to be a Level 3 calculation under the accounting guidelines, as the Company utilizes internally generated assumptions regarding current interest rates at which similar instruments would be executed.