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Non-Controlling Interests
12 Months Ended
Dec. 31, 2017
Noncontrolling Interest [Abstract]  
Non-Controlling Interests

Note 11 – Non-Controlling Interests

Partnership Agreement

On July 7, 2015, Seritage and ESL entered into the agreement of limited partnership of the Operating Partnership (the “Partnership Agreement”).  Pursuant to the Partnership Agreement, as the sole general partner of Operating Partnership, Seritage exercises exclusive and complete responsibility and discretion in its day-to-day management, authority to make decisions and control of Operating Partnership, and may not be removed as general partner by the limited partners.  As of December 31, 2017, the Company held a 63.8% interest in the Operating Partnership and ESL held a 36.2% interest.  The portions of consolidated entities not owned by the Company are presented as non-controlling interest as of and during the period presented.