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Federal Income Taxes - Schedule of Reconciliation of Net Income to Taxable Income (Loss) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Income Tax Disclosure [Abstract]      
Net (loss) income attributable to Acadia $ (35,445) $ 23,548 $ (8,976)
Deferred rental and other (loss) income [1] (1,854) 3,209 (2,498)
Book/tax difference - depreciation and amortization [1] 28,337 24,756 27,052
Straight-line rent and above- and below-market rent adjustments [1] (11,917) (8,588) 8,630
Book/tax differences - equity-based compensation 5,952 7,663 6,825
Joint venture equity in earnings (losses), net and other investments [1] 22,493 3,962 (163)
Impairment charges and reserves 54,822 2,657 18,734
Acquisition costs [1] 2,048 22 14
(Loss) gain on disposition of properties (14,960) (2,170) 4,936
Book/tax differences - miscellaneous 5,638 (1,203) (36)
Taxable income 55,114 53,856 54,518
Distributions declared [2] $ 68,312 $ 52,872 $ 24,937
[1] Adjustments from certain subsidiaries and affiliates, which are consolidated for financial reporting but not for tax reporting, are included in the reconciliation item “Joint venture equity in earnings, net.”
[2] The entire fourth quarter 2022 dividend of $17.1 million (paid in January 2023) was attributed to 2023 (Note 10). Any additional distributions required for REIT qualification may be made through October 15, 2023. The entire fourth quarter 2021 dividend of $14.4 million (paid in January 2022) was attributed to 2021. The entire fourth quarter 2019 dividend of $25.2 million (paid in January 2020) was attributed to 2020.