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Deferred Costs, Acquired Lease Intangibles and Goodwill
 9 Months Ended
Sep. 30, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Deferred Costs, Acquired Lease Intangibles and Goodwill
Deferred Costs, Acquired Lease Intangibles and Goodwill
Deferred costs, net consisted of the following (amounts in thousands):  
 
September 30, 2015
 
December 31, 2014
Leasing costs
$
119,069

 
$
100,653

Acquired in-place lease value and deferred leasing costs
292,428

 
304,916

Acquired above-market leases
82,516

 
84,633

Financing costs
20,909

 
17,334

 
514,922

 
507,536

Less: accumulated amortization
(176,456
)
 
(137,076
)
Total deferred costs, net
$
338,466

 
$
370,460


Amortization expense related to deferred leasing costs was $4.1 million and $2.2 million for the three months ended September 30, 2015 and 2014, respectively, and $9.6 million and $7.0 million for the nine months ended September 30, 2015 and 2014, respectively. Amortization expense related to deferred financing costs was $1.1 million and $2.7 million for the three months ended September 30, 2015 and 2014, respectively, and $5.0 million and $5.1 million for the nine months ended September 30, 2015 and 2014, respectively, and was included in interest expense.
Amortizing acquired intangible assets and liabilities consisted of the following (amounts in thousands):
 
September 30, 2015
 
December 31, 2014
Acquired below-market ground leases
$
396,916

 
$
396,916

Less: accumulated amortization
(11,067
)
 
$
(5,029
)
Acquired below-market ground leases, net
$
385,849

 
$
391,887


 
September 30, 2015
 
December 31, 2014
Acquired below-market leases
$
(166,332
)
 
$
(169,805
)
Less: accumulated amortization
54,020

 
30,946

Acquired below-market leases, net
$
(112,312
)
 
$
(138,859
)

Amortization expense related to acquired lease intangibles was $9.8 million and $10.1 million for the three months ended September 30, 2015 and 2014, respectively, and $29.4 million and $20.7 million for the nine months ended September 30, 2015 and 2014, respectively. Rental revenue related to the amortization of below-market leases, net of above-market leases, was $4.8 million and $4.6 million for the three months ended September 30, 2015 and 2014, respectively, and $14.7 million and $8.5 million for the nine months ended September 30, 2015 and 2014, respectively.
As of September 30, 2015, we had goodwill of $491.5 million. Goodwill was allocated $227.5 million to the observatory reportable segment and $264.0 million to the real estate segment.