XML 97 R74.htm IDEA: XBRL DOCUMENT v2.4.0.6
Tax Credit Transactions (Details) (USD $)
9 Months Ended 3 Months Ended 9 Months Ended 12 Months Ended 9 Months Ended 0 Months Ended 1 Months Ended
Sep. 30, 2012
Dec. 31, 2011
Sep. 30, 2012
Historic Tax Credit Transaction [Member]
Sep. 30, 2011
Historic Tax Credit Transaction [Member]
Sep. 30, 2012
Historic Tax Credit Transaction [Member]
Sep. 30, 2011
Historic Tax Credit Transaction [Member]
Dec. 31, 2011
Historic Tax Credit Transaction [Member]
Nov. 17, 2008
Historic Tax Credit Transaction [Member]
sqft
Sep. 30, 2012
New Markets Tax Credit Transaction [Member]
Oct. 19, 2011
USB [Member]
Historic Tax Credit Transaction [Member]
Jun. 30, 2010
USB [Member]
Historic Tax Credit Transaction [Member]
Dec. 31, 2009
USB [Member]
Historic Tax Credit Transaction [Member]
Nov. 30, 2008
USB [Member]
Historic Tax Credit Transaction [Member]
Sep. 30, 2012
USB [Member]
Historic Tax Credit Transaction [Member]
Dec. 31, 2011
USB [Member]
Historic Tax Credit Transaction [Member]
Aug. 27, 2010
USB [Member]
Historic Tax Credit Transaction [Member]
Sep. 30, 2012
USB [Member]
New Markets Tax Credit Transaction [Member]
Tax Credit Transactions (Textuals) [Abstract]                                  
Area of IRS Philadelphia Campus building (in square foot)               862,692                  
Percentage of building leased to IRS               100.00%                  
Agreed contribution in project cost by USB                               $ 64,100,000  
Amount received in advance for project cost                     27,400,000 23,800,000 10,200,000        
Amount received from contribution                   2,700,000              
Tax credit conditions         20% recapture per year beginning one year after the completion of the IRS Philadelphia Campus       100% recapture for a period of seven years as provided in the Internal Revenue Code                
Percentage of tax credit recapture 100.00%       20.00%                        
USB contributions presented within deferred income                 13,300,000         39,100,000 51,600,000   13,300,000
Contribution allocated in non controlling interest     2,500,000   2,500,000   2,400,000                    
Recognition of cash received as revenue net of allocated expenses on or after September 2011, period         over the five year credit recapture period as defined in the Internal Revenue Code                        
Cash received as revenue         11,800,000   12,000,000                    
Allocated expenses within other income (expense)         500,000   500,000                    
Deferred transaction costs 119,182,000 115,362,000 1,600,000   1,600,000   2,100,000   5,300,000                
Rate of return on noncontrolling interest expected         2.00%                        
Accretion of non-controlling interest liability     300,000 300,000 1,000,000 1,000,000                      
Expected Benefit From a Qualified NMTC Program                 $ 7,800,000                
Limit on tax credit claims under the Community Renewal Tax Relief up to 39% of qualified investments in qualified, active low-income businesses or ventures                                
Percentage of qualified investments 39.00%                                
Recognition of cash received as revenue net of allocated expenses on or after September 2011, period in years         5 years       7 years