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Marketable Securities
 9 Months Ended
Sep. 30, 2018
Marketable Securities [Abstract]  
Marketable Securities
Marketable Securities

Our portfolio of marketable securities is comprised of equity securities that are presented on our consolidated balance sheets at fair value. On January 1, 2018, we adopted ASU 2016-01, which requires changes in the fair value of our marketable securities to be recorded in current period earnings. Previously, changes in the fair value of marketable securities were recognized in “accumulated other comprehensive income” on our consolidated balance sheets. As a result, on January 1, 2018 we recorded a decrease to beginning accumulated deficit of $111,225,000 to recognize the unrealized gains previously recorded in “accumulated other comprehensive income” on our consolidated balance sheets. Subsequent changes in the fair value of our marketable securities will be recorded to “interest and other investment income, net” on our consolidated statements of income.

Below is a summary of our marketable securities portfolio as of September 30, 2018 and December 31, 2017.
(Amounts in thousands)
Fair Value at
 
(Decrease) Increase
 
September 30, 2018
 
December 31, 2017
 
in Fair Value (1)
Equity securities:
 
 
 
 
 
Lexington Realty Trust
$
153,292

 
$
178,226

 
$
(24,934
)
Other
4,659

 
4,526

 
133

 
$
157,951

 
$
182,752

 
$
(24,801
)
 
 
 
 
 
 
____________________
(1)
The decrease in fair value of our marketable securities for the nine months ended September 30, 2018 is included in “interest and other investment income, net”
on our consolidated statements of income (see Note 19 - Interest and Other Investment Income, Net).