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Notes and Accounts Receivable
 12 Months Ended
Dec. 31, 2020
Receivables [Abstract]  
NOTES AND ACCOUNTS RECEIVABLE NOTES AND ACCOUNTS RECEIVABLE
At December 31, 2020 and 2019, notes and accounts receivables included the following (in thousands):
20202019
Notes receivable$151 $356 
Tenant and other receivables20,097 23,324 
$20,248 $23,680 
At December 31, 2020 and 2019, 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, 2020 and 2019. 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 Level 3 under the guidelines as set forth in ASC 820, as the Company utilizes internally generated assumptions regarding current interest rates at which similar instruments would be executed.