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Deferred Costs, Acquired Lease Intangibles and Goodwill
 9 Months Ended
Sep. 30, 2018
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 as of September 30, 2018 and December 31, 2017 (amounts in thousands):  
 
September 30, 2018
 
December 31, 2017
Leasing costs
$
171,865

 
$
164,751

Acquired in-place lease value and deferred leasing costs
218,810

 
237,364

Acquired above-market leases
53,208

 
67,415

 
443,883

 
469,530

Less: accumulated amortization
(206,210
)
 
(215,102
)
Total deferred costs, net, excluding net deferred financing costs
$
237,673

 
$
254,428


At September 30, 2018 and December 31, 2017, $6.8 million and $8.3 million, respectively, of net deferred financing costs associated with the unsecured revolving credit facility was included in deferred costs, net on the condensed consolidated balance sheet.    
Amortization expense related to deferred leasing costs and acquired deferred leasing costs was $6.3 million and $5.8 million for the three months ended September 30, 2018 and 2017, respectively, and $18.4 million and $17.9 million for the nine months ended September 30, 2018 and 2017, respectively. Amortization expense related to acquired lease intangibles was $2.9 million and $4.0 million for the three months ended September 30, 2018 and 2017, respectively, and $9.3 million and $13.0 million for the nine months ended September 30, 2018 and 2017, respectively.
Amortizing acquired intangible assets and liabilities consisted of the following as of September 30, 2018 and December 31, 2017 (amounts in thousands):
 
September 30, 2018
 
December 31, 2017
Acquired below-market ground leases
$
396,916

 
$
396,916

Less: accumulated amortization
(34,561
)
 
(28,687
)
Acquired below-market ground leases, net
$
362,355

 
$
368,229


 
September 30, 2018
 
December 31, 2017
Acquired below-market leases
$
(120,568
)
 
$
(132,026
)
Less: accumulated amortization
64,906

 
65,979

Acquired below-market leases, net
$
(55,662
)
 
$
(66,047
)

Rental revenue related to the amortization of below-market leases, net of above-market leases, was $1.7 million and $1.6 million for the three months ended September 30, 2018 and 2017, respectively, and $4.4 million and $4.1 million for the nine months ended September 30, 2018 and 2017, respectively.
As of September 30, 2018, 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.