Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2016

Significant Accounting Policies [Line Items]

Schedule of carrying amount of noncontrolling interests

	As of		As of
	September 30,		December 31,
	2016		2015
Limited partners’ interests in the Operating Partnership	$	693,532	$	741,449
Nonredeemable noncontrolling interests in properties, net		4,284		3,456
Total noncontrolling interests reflected in equity	$	697,816	$	744,905

Schedule of rollforward of noncontrolling interests

	For The Three Months				For the Nine Months
	Ended September 30,				Ended September 30,
	2016		2015		2016		2015
Noncontrolling interests, beginning of period	$	696,286	$	766,261	$	744,905	$	858,328
Net income attributable to noncontrolling interests after preferred distributions and income attributable to redeemable noncontrolling interests in consolidated properties		77,172		71,175		229,370		243,432
Distributions to noncontrolling interest holders		(79,235)		(81,296)		(239,679)		(234,694)
Other comprehensive income (loss) allocable to noncontrolling interests:
Unrealized (loss) gain on derivative hedge agreements		(164)		(987)		(1,886)		1,874
Net loss (gain) reclassified from accumulated other comprehensive loss into earnings		418		404		19,147		(10,341)
Currency translation adjustments		194		(865)		5,977		(20,530)
Changes in available-for-sale securities and other		172		1,148		1,557		(2,216)
		620		(300)		24,795		(31,213)
Adjustment to limited partners’ interest from change in ownership in the Operating Partnership		(9,433)		(9,791)		(28,398)		(91,294)
Units exchanged for common shares		(96)		(2)		(70,101)		(7,907)
Units redeemed		—		—		—		(14,843)
Long-term incentive performance units		12,081		11,819		36,243		35,459
Contributions by noncontrolling interests, net, and other		421		165		681		763
Noncontrolling interests, end of period	$	697,816	$	758,031	$	697,816	$	758,031

Schedule of changes in components of accumulated other comprehensive income (loss) net of noncontrolling interest

The changes in accumulated other comprehensive income (loss) net of noncontrolling interest by component consisted of the following as of September 30, 2016:

					Net unrealized
	Currency		Accumulated		gains on
	translation		derivative		marketable
	adjustments		losses, net		securities		Total
Beginning balance	$	(248,285)	$	(15,161)	$	10,760	$	(252,686)
Other comprehensive income (loss) before reclassifications		12,911		(14,094)		11,446		10,263
Amounts reclassified from accumulated other comprehensive income (loss)		118,833		7,758		—		126,591
Net current-period other comprehensive income (loss)		131,744		(6,336)		11,446		136,854
Ending balance	$	(116,541)	$	(21,497)	$	22,206	$	(115,832)

Schedule of reclassifications out of accumulated other comprehensive income (loss)

	September 30, 2016		September 30, 2015
	Amount reclassified		Amount reclassified
Details about accumulated other	from accumulated		from accumulated
comprehensive income (loss)	other comprehensive		other comprehensive		Affected line item where
components:	income (loss)		income (loss)		net income is presented
Currency translation adjustments	$	(136,806)	$	—	Gain upon acquisition of controlling interests and sale or disposal of assets and interests in unconsolidated entities, net
		17,973		—	Net income attributable to noncontrolling interests
	$	(118,833)	$	—
Accumulated derivative losses, net	$	(9,303)	$	(8,097)	Interest expense
		372		—	Gain upon acquisition of controlling interests and sale or disposal of assets and interests in unconsolidated entities, net
		1,173		1,161	Net income attributable to noncontrolling interests
	$	(7,758)	$	(6,936)
Realized gain on sale of marketable securities	$	—	$	80,187	Other income
		—		(11,502)	Net income attributable to noncontrolling interests
	$	—	$	68,685

Schedule of outstanding interest rate derivatives

As of September 30, 2016, we had the following outstanding interest rate derivatives:

	Number of	Notional
Interest Rate Derivative	Instruments	Amount
Interest Rate Swaps	3	$	750.0 million
Interest Rate Caps	1	$	52.0 million

Schedule of USD forward contracts

We had the following Euro:USD forward contracts at September 30, 2016 and December 31, 2015 (in millions): 

			Asset/(Liability) Value as of
			September 30,		December 31,
Notional Value		Maturity Date	2016		2015
€	50.00	August 12, 2016	$	—	$	13.0
€	50.00	August 11, 2017	$	11.8	$	13.0
€	50.00	May 15, 2019	$	0.7	$	1.8
€	50.00	May 15, 2019	$	(1.7)		—
€	50.00	May 15, 2020	$	(1.8)		—
€	50.00	May 14, 2021	$	(2.0)		—

Simon Property Group L.P.

Significant Accounting Policies [Line Items]

Schedule of rollforward of noncontrolling interests

	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
Noncontrolling nonredeemable interests (deficit) in properties, net — beginning of period	$	3,853	$	(411)	$	3,456	$	(229)
Net income attributable to noncontrolling nonredeemable interests		650		840		1,989		2,138
Distributions to noncontrolling nonredeemable interestholders		(640)		(781)		(1,842)		(2,861)
Contributions by noncontrolling interests, net, and other		421		164		681		764
Noncontrolling nonredeemable interests (deficit) in properties, net — end of period	$	4,284	$	(188)	$	4,284	$	(188)

Schedule of changes in components of accumulated other comprehensive income (loss) net of noncontrolling interest

The changes in accumulated other comprehensive income (loss) by component consisted of the following as of September 30, 2016:

					Net unrealized
	Currency		Accumulated		gains on
	translation		derivative		marketable
	adjustments		losses, net		securities		Total
Beginning balance	$	(289,866)	$	(17,704)	$	12,563	$	(295,007)
Other comprehensive income (loss) before reclassifications		18,888		(15,979)		13,003		15,912
Amounts reclassified from accumulated other comprehensive income (loss)		136,806		8,931		—		145,737
Net current-period other comprehensive income (loss)		155,694		(7,048)		13,003		161,649
Ending balance	$	(134,172)	$	(24,752)	$	25,566	$	(133,358)

Schedule of reclassifications out of accumulated other comprehensive income (loss)

	September 30, 2016		September 30, 2015
	Amount reclassified		Amount reclassified
Details about accumulated other	from accumulated		from accumulated
comprehensive income (loss)	other comprehensive		other comprehensive		Affected line item where
components:	income (loss)		income (loss)		net income is presented
Currency translation adjustments	$	(136,806)	$	—	Gain upon acquisition of controlling interests and sale or disposal of assets and interests in unconsolidated entities, net
	$	(136,806)	$	—
Accumulated derivative losses, net	$	(9,303)	$	(8,097)	Interest expense
		372		—	Gain upon acquisition of controlling interests and sale or disposal of assets and interests in unconsolidated entities, net
	$	(8,931)	$	(8,097)
Realized gain on sale of marketable securities	$	—	$	80,187	Other income
	$	—	$	80,187