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Deferred Charges and Other Assets, net
 3 Months Ended
Mar. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Deferred Charges and Other Assets, net
Deferred Charges and Other Assets, net:
Deferred charges and other assets, net consist of the following:
 
March 31,
2019
 
December 31,
2018
Leasing
$
203,533

 
$
226,885

Intangible assets:
 
 
 
In-place lease values
87,776

 
94,966

Leasing commissions and legal costs
22,301

 
23,508

Above-market leases
65,195

 
140,889

Deferred tax assets
31,851

 
32,197

Deferred compensation plan assets
50,244

 
45,857

Other assets
59,295

 
75,497

 
520,195

 
639,799

Less accumulated amortization(1)
(212,528
)
 
(249,396
)
 
$
307,667

 
$
390,403

 
 
 
(1)
Accumulated amortization includes $67,094 and $72,286 relating to in-place lease values, leasing commissions and legal costs at March 31, 2019 and December 31, 2018, respectively. Amortization expense of in-place lease values, leasing commissions and legal costs was $3,205 and $3,835 for the three months ended March 31, 2019 and 2018, respectively.
The allocated values of above-market leases and below-market leases consist of the following:
 
March 31,
2019
 
December 31,
2018
Above-Market Leases
 
 
 
Original allocated value
$
65,195

 
$
140,889

Less accumulated amortization
(35,404
)
 
(49,847
)
 
$
29,791

 
$
91,042

Below-Market Leases(1)
 
 
 
Original allocated value
$
102,621

 
$
108,330

Less accumulated amortization
(55,296
)
 
(56,345
)
 
$
47,325

 
$
51,985

 
 
 
(1)
Below-market leases are included in other accrued liabilities.