SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Schedule of Property, Plant and Equipment

Depreciation and amortization are determined using the straight-line method over the estimated useful lives described in the table below:

Category	Terms
Buildings and improvements	10 - 39 years
Tenant improvements	Shorter of remaining term of the lease or useful life

Schedule of Accrued Liabilities

Our accrued costs that were expected to be incurred in liquidation and recorded payments made related to the accrued liquidation costs through February 9, 2015 were as follows (dollars in thousands):

	Liquidation Period
	Balance						Balance
	February 9,		Adjustments				March 1,
Estimated Costs of Liquidation	2015		to Reserves		Payments		2014
Real estate related carrying costs	$	259	$	(5,119)	$	(5,583)	$	10,961
Professional fees		641		958		(3,983)		3,666
Payroll related costs		372		(227)		(2,118)		2,717
Other		-		(453)		(115)		568
	$	1,272	$	(4,841)	$	(11,799)	$	17,912