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Notes and Accounts Receivable
 12 Months Ended
Dec. 31, 2017
Receivables [Abstract]  
NOTES AND ACCOUNTS RECEIVABLE
NOTES AND ACCOUNTS RECEIVABLE
At December 31, 2017 and 2016, notes and accounts receivables included the following (in thousands):
 
2017
 
2016
Notes receivable
$
465

 
$
3,921

Allowance for doubtful accounts related to notes receivable
—

 
(414
)
Tenant and other receivables
14,490

 
24,929

Allowance for doubtful accounts related to tenant and other receivables
(535
)
 
(753
)
 
$
14,420

 
$
27,683


At December 31, 2017 and 2016, 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, 2017 and 2016. 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.