XML 78 R94.htm IDEA: XBRL DOCUMENT v2.4.0.8
Tax Credit Transactions (Details) (USD $)
12 Months Ended 12 Months Ended 12 Months Ended
Dec. 31, 2013
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2013
Historic Tax Credit Transaction [Member]
Dec. 31, 2012
Historic Tax Credit Transaction [Member]
Dec. 31, 2011
Historic Tax Credit Transaction [Member]
Nov. 17, 2008
Historic Tax Credit Transaction [Member]
sqft
Dec. 31, 2013
New Markets Tax Credit Transaction [Member]
Dec. 31, 2013
Brandywine Realty Trust [Member]
New Markets Tax Credit Transaction [Member]
Dec. 31, 2012
Brandywine Realty Trust [Member]
New Markets Tax Credit Transaction [Member]
Dec. 31, 2013
USB [Member]
Historic Tax Credit Transaction [Member]
Dec. 31, 2012
USB [Member]
Historic Tax Credit Transaction [Member]
Aug. 27, 2010
USB [Member]
Historic Tax Credit Transaction [Member]
Dec. 31, 2013
USB [Member]
New Markets Tax Credit Transaction [Member]
Dec. 31, 2012
USB [Member]
New Markets Tax Credit Transaction [Member]
Tax Credit Transactions (Textuals) [Abstract]                              
Area of IRS Philadelphia Campus building (in square foot)             862,692                
Percentage of building leased to IRS             100.00%                
Agreed contribution in project cost by USB                         $ 64,100,000    
Amount received in advance for project cost 0 0 2,694,000                        
Tax credit conditions       20% recapture per year beginning one year after the completion of the IRS Philadelphia Campus       100% recapture for a period of seven years as provided in the Internal Revenue Code              
Percentage of tax credit recapture       20.00%       100.00%              
USB contributions presented within deferred income                     26,800,000 39,100,000   13,300,000 13,300,000
Contribution allocated in non controlling interest       2,800,000 2,600,000                    
Recognition of cash received as revenue net of allocated expenses on or after September 2011, period       over the five year credit recapture period as defined in the Internal Revenue Code                      
Historic tax credit transaction income (11,853,000) (11,840,000) (12,026,000) 11,900,000                      
Allocated expenses within other income (expense)       500,000             500,000        
Deferred transaction costs 122,954,000 122,243,000   1,000,000 1,600,000       5,300,000 5,300,000          
Rate of return on noncontrolling interest expected       2.00%                      
Accretion of non-controlling interest liability       $ 1,400,000 $ 1,300,000 $ 1,300,000                  
Limit on tax credit claims under the Community Renewal Tax Relief up to 39% of qualified investments in qualified, active low-income businesses or ventures                            
Percentage of qualified investments               39.00%              
Recognition of cash received as revenue net of allocated expenses on or after September 2011, period in years       5 years       7 years