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Federal Income Taxes - Schedule of Reconciliation of Net Income to Taxable Income (Loss) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Dec. 31, 2019
Income Tax Disclosure [Abstract]      
Net income (loss) attributable to Acadia $ 23,548 $ (8,976) $ 53,717
Deferred cancellation of indebtedness income [1] 3,209 2,498 1,203
Deferred rental and other income (loss) [1] (24,756) (27,052) 21,688
Book/tax difference - depreciation and amortization [1] 24,756 27,052 21,688
Straight-line rent and above- and below-market rent adjustments [1] 8,588 8,630 (10,949)
Book/tax differences - equity-based compensation 7,663 6,825 7,177
Joint venture equity in earnings, net [1] 3,962 (163) 15,571
Impairment charges and reserves 2,657 18,734
Acquisition costs [1] 22 14 63
Gain on disposition of properties 2,170 4,936 2,375
Book/tax differences - miscellaneous (1,203) (36) (2,145)
Taxable income 53,856 54,518 88,700
Distributions declared [2] $ 52,872 $ 24,937 $ 96,310
[1] Adjustments from certain subsidiaries and affiliates, which are consolidated for financial reporting but not for tax reporting, are included in the reconciliation item “Joint venture equity in earnings, net.”
[2] The entire fourth quarter 2021 dividend of $14.4 million (paid in January 2022) was attributed to 2021. Any additional distributions required for REIT qualification may be made through October 15, 2022. The entire fourth quarter 2019 dividend of $25.2 million (paid in January 2020) was attributed to 2020.