Deferred Charges and Other Assets, net: |
Deferred Charges and Other Assets, net: Deferred charges and other assets, net consist of the following: | | | | | | | | | | September 30, 2015 | | December 31, 2014 | Leasing | $ | 246,144 |
| | $ | 239,955 |
| Financing | 49,020 |
| | 47,171 |
| Intangible assets: | | | | In-place lease values | 274,407 |
| | 298,825 |
| Leasing commissions and legal costs | 69,680 |
| | 72,432 |
| Above-market leases | 257,869 |
| | 250,810 |
| Deferred tax assets | 37,727 |
| | 35,625 |
| Deferred compensation plan assets | 35,419 |
| | 35,194 |
| Other assets | 93,405 |
| | 66,246 |
| | 1,063,671 |
| | 1,046,258 |
| Less accumulated amortization(1) | (329,298 | ) | | (287,197 | ) | | $ | 734,373 |
| | $ | 759,061 |
|
| | (1) | Accumulated amortization includes $120,754 and $103,361 relating to in-place lease values, leasing commissions and legal costs at September 30, 2015 and December 31, 2014, respectively. Amortization expense of in-place lease values, leasing commissions and legal costs was $16,864 and $11,850 for the three months ended September 30, 2015 and 2014, respectively, and $57,208 and $35,948 for the nine months ended September 30, 2015 and 2014, respectively. |
The allocated values of above-market leases and below-market leases consist of the following: | | | | | | | | | | September 30, 2015 | | December 31, 2014 | Above-Market Leases | | | | Original allocated value | $ | 257,869 |
| | $ | 250,810 |
| Less accumulated amortization | (76,292 | ) | | (59,696 | ) | | $ | 181,577 |
| | $ | 191,114 |
| Below-Market Leases(1) | | | | Original allocated value | $ | 364,577 |
| | $ | 375,033 |
| Less accumulated amortization | (111,374 | ) | | (93,511 | ) | | $ | 253,203 |
| | $ | 281,522 |
|
| | (1) | Below-market leases are included in other accrued liabilities. |
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