Leases (Policies)

12 Months Ended

Dec. 31, 2011

Leases [Abstract]

Leases, Policy [Policy Text Block]

We lease substantially all our office facilities under operating leases and certain equipment under operating and capital leases that expire at various dates. Office leases may include provisions for additional renewal periods at our option. In circumstances where the exercise of the renewal options is reasonably assured at the inception of the lease, the renewal periods are included in the determination of the lease term. Office leases may include scheduled rent increases and concessions, such as rent abatements and landlord / tenant incentives and improvement allowances. Scheduled rent increases are recognized on a straight-line basis over the lease term. Rent abatements and landlord / tenant incentives and improvement allowances are recorded as deferred rent and are amortized to rent expense on a straight-line basis over the lease term. Certain office leases require payment of real estate taxes and other occupancy costs. These costs are not included in rent expense. Leasehold improvements made at inception or during the lease term are amortized over the shorter of the asset life or the lease term, which may include renewal periods where the renewal is reasonably assured.