Property, Plant and Equipment and Leasehold Intangibles, Net

3 Months Ended

Mar. 31, 2013

Property, Plant and Equipment and Leasehold Intangibles, Net [Abstract]

Property, Plant and Equipment and Leasehold Intangibles, Net

7. Property, Plant and Equipment and Leasehold Intangibles, Net

Property, plant and equipment and leasehold intangibles, net, which include assets under capital leases, consist of the following (dollars in thousands):

	March 31, 2013			December 31, 2012
Land	$	295,513		$	296,314
Buildings and improvements		3,400,253			3,391,667
Leasehold improvements		61,183			60,186
Furniture and equipment		559,708			541,585
Resident and leasehold operating intangibles		441,547			441,603
Construction in progress		79,102			75,419
Assets under capital and financing leases		677,226			674,492
		5,514,532			5,481,266
Accumulated depreciation and amortization		(1,661,109	)		(1,601,289	)
Property, plant and equipment and leasehold intangibles, net	$	3,853,423		$	3,879,977

Long-lived assets with definite useful lives are depreciated or amortized on a straight-line basis over their estimated useful lives (or, in certain cases, the shorter of their estimated useful lives or the lease term) and are tested for impairment whenever indicators of impairment arise. No indicators of impairment were present during the three months ended March 31, 2013.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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