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Property, Plant and Equipment and Leasehold Intangibles, Net
9 Months Ended
Sep. 30, 2014
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 and financing leases, consist of the following (dollars in thousands):

 
 
September 30,
2014
  
December 31,
2013
 
Land
 
$
474,425
  
$
302,444
 
Buildings and improvements
  
5,021,617
   
3,508,693
 
Leasehold improvements
  
65,750
   
59,948
 
Furniture and equipment
  
698,205
   
623,352
 
Resident and leasehold operating intangibles
  
840,891
   
435,012
 
Construction in progress
  
107,810
   
88,309
 
Assets under capital and financing leases
  
3,056,244
   
699,973
 
 
  
10,264,942
   
5,717,731
 
Accumulated depreciation and amortization
  
(1,691,384
)
  
(1,822,256
)
Property, plant and equipment and leasehold intangibles, net
 
$
8,573,558
  
$
3,895,475
 

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 nine months ended September 30, 2014.