2.4.0.8109 - Disclosure - Interim Period Reportingtruefalsefalse1falsefalsefalseeol_PE23655---1310-Q0008_STD_181_20130630_0http://www.sec.gov/CIK0000032776duration2013-01-01T00:00:002013-06-30T00:00:001true1us-gaap_QuarterlyFinancialInformationDisclosureAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse02false2us-gaap_QuarterlyFinancialInformationTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div>
<p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px; MARGIN-LEFT: 4%">
<font style="FONT-FAMILY: Times New Roman" size="2">Note A Interim
Period Reporting</font></p>
<p style="MARGIN-TOP: 6px; TEXT-INDENT: 13%; MARGIN-BOTTOM: 0px">
<font style="FONT-FAMILY: Times New Roman" size="2">In the opinion
of management, the accompanying unaudited condensed consolidated
financial statements of Empire State Building Associates L.L.C.
(“Registrant”) reflect all adjustments, consisting of
normal recurring accruals, necessary to present fairly the
financial position of Registrant as of June 30, 2013, its
results of operations for the three and six months ended
June 30, 2013 and 2012 and its cash flows for the six months
ended June 30, 2013 and 2012. The condensed consolidated
financial statements include the accounts of Registrant and its
wholly-owned limited liability company, Empire State Land
Associates L.L.C. All intercompany accounts and transactions have
been eliminated in consolidation. Information included in the
condensed balance sheet as of December 31, 2012 has been
derived from the audited balance sheet included in
Registrant’s Form 10-K for the year ended December 31,
2012 (the “10-K”) previously filed with the Securities
and Exchange Commission (the “SEC”). Pursuant to rules
and regulations of the SEC, certain information and disclosures
normally included in financial statements prepared in accordance
with U.S. generally accepted accounting principles have been
condensed or omitted from these consolidated financial statements
unless significant changes have taken place since the end of the
most recent fiscal year. Accordingly, these unaudited condensed
consolidated financial statements should be read in conjunction
with the audited consolidated financial statements and notes
thereto and the other information contained in the 10-K. The
consolidated results of operations for the three and six months
ended June 30, 2013 are not necessarily indicative of the
results to be expected for any interim period or the full
year.</font></p>
</div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e765-108305
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e725-108305
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 28
-Paragraph 23, 24
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)-(j)
-URI http://asc.fasb.org/extlink&oid=20225539&loc=d3e1280-108306
Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section G
-Subsection 1
Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 28
-Paragraph 30
-Subparagraph a-j
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.
Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-K (SK)
-Number 229
-Section 302
-Paragraph a
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