XML 35 R33.htm IDEA: XBRL DOCUMENT v2.4.0.8
Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]  
Schedule of Intangible Assets and Balance Sheet Classifications
The Company’s intangibles and their balance sheet classifications as of December 31, 2013 and 2012, are summarized as follows:
 
December 31, 2013
 
December 31, 2012
 
Cost
 
Accumulated
Amortization
 
Cost
 
Accumulated
Amortization
Intangible lease assets and other assets:
 
 
 
 
 
 
 
Above-market leases
$
65,932

 
$
(41,230
)
 
$
69,360

 
$
(37,454
)
In-place leases
111,769

 
(60,243
)
 
117,631

 
(46,767
)
Tenant relationships
27,381

 
(4,004
)
 
27,880

 
(3,350
)
Accounts payable and accrued liabilities:
 

 
 

 
 

 
 

Below-market leases
101,901

 
(64,046
)
 
104,012

 
(57,625
)
Summary of Equity Securities
The following is a summary of the marketable securities held by the Company as of December 31, 2013 and 2012:

 
 
 
Gross Unrealized
 
 
 
Adjusted Cost
 
Gains
 
Losses
 
Fair Value
December 31, 2013:
 
 
 
 
 
 
 
Common stocks
$
4,195

 
$
9,778

 
$
—

 
$
13,973

 
 
 
 
 
 
 
 
December 31, 2012:
 

 
 

 
 

 
 

Common stocks
$
4,195

 
$
12,361

 
$
—

 
$
16,556

Government and government sponsored entities
11,123

 
—

 
—

 
11,123

 
$
15,318

 
$
12,361

 
$
—

 
$
27,679
Summary of Impact of Potential Dilutive Common Shares on the Denominator Used to Compute Earnings Per Share
The following summarizes the impact of potential dilutive common units on the denominator used to compute EPU:
 
Year Ended December 31,
 
2013
 
2012
 
2011
Denominator – basic
196,572

 
190,223

 
190,335

Stock options
—

 
3

 
3

Deemed units related to deferred compensation arrangements
—

 
42

 
42

Denominator – diluted
196,572

 
190,268

 
190,380

The following summarizes the impact of potential dilutive common shares on the denominator used to compute EPS:
 
Year Ended December 31,
 
2013
 
2012
 
2011
Denominator – basic
167,027

 
154,762

 
148,289

Stock options
—

 
3

 
3

Deemed shares related to deferred compensation arrangements
—

 
42

 
42

Denominator – diluted
167,027

 
154,807

 
148,334
Components of Accumulated Other Comprehensive Income (Loss)
The changes in the components of AOCI for the years ended December 31, 2013 and 2012 are as follows:
 
Redeemable
Noncontrolling
Interests
 
The Company
 
Noncontrolling Interests
 
 
 
Unrealized Gains (Losses)
 
 
 
Hedging Agreements
 
Available-for-Sale Securities
 
Hedging Agreements
 
Available-for-Sale Securities
 
Hedging Agreements
 
 Available-for-Sale Securities
 
Total
Beginning balance, January 1, 2012
$
377

 
$
328

 
$
(2,628
)
 
$
6,053

 
$
(3,488
)
 
$
1,775

 
$
2,417

  OCI before reclassifications
(4
)
 
23

 
2,139

 
3,510

 
(75
)
 
445

 
6,038

  Amounts reclassified from AOCI (1)
—

 
2

 
(2,267
)
 
179

 
—

 
43

 
(2,043
)
Net year-to-date period OCI
(4
)
 
25

 
(128
)
 
3,689

 
(75
)
 
488

 
3,995

Ending balance, December 31, 2012
373

 
353

 
(2,756
)
 
9,742

 
(3,563
)
 
2,263

 
6,412

  OCI before reclassifications
14

 
(20
)
 
3,839

 
(2,203
)
 
259

 
$
(360
)
 
1,529

  Amounts reclassified from AOCI (1)
—

 
—

 
(2,297
)
 
—

 
—

 
—

 
(2,297
)
Net year-to-date period OCI
14

 
(20
)
 
1,542

 
(2,203
)
 
259

 
(360
)
 
(768
)
Ending balance, December 31, 2013
$
387

 
$
333

 
$
(1,214
)
 
$
7,539

 
$
(3,304
)
 
$
1,903

 
$
5,644

(1) Reclassified $2,297 and $2,267 of interest on cash flow hedges to Interest Expense in the consolidated statements of operations for the years ended December 31, 2013 and 2012, respectively. Reclassified $224 realized gain on available-for-sale securities to Interest and Other Income in the consolidated statements of operations for the year ended December 31, 2012.
CBL & Associates Limited Partnership [Member]
  
Accumulated Other Comprehensive Income (Loss) [Line Items]  
Components of Accumulated Other Comprehensive Income (Loss)
The changes in the components of AOCI for the years ended December 31, 2013 and 2012 are as follows:

 
Redeemable
Common
Units
 
Partners'
Capital
 
 
 
Unrealized Gains (Losses)
 
 
 
Hedging Agreements
 
Available-for-Sale Securities
 
Hedging Agreements
 
 Available-for-Sale Securities
 
Total
Beginning balance, January 1, 2012
$
377

 
$
328

 
$
(6,116
)
 
$
7,828

 
$
2,417

  OCI before reclassifications
(4
)
 
23

 
2,064

 
3,955

 
6,038

  Amounts reclassified from AOCI (1)
—

 
2

 
(2,267
)
 
222

 
(2,043
)
Net year-to-date period OCI
(4
)
 
25

 
(203
)
 
4,177

 
3,995

Ending balance, December 31, 2012
373

 
353

 
(6,319
)
 
12,005

 
6,412

  OCI before reclassifications
14

 
(20
)
 
4,098

 
(2,563
)
 
1,529

  Amounts reclassified from AOCI (1)
—

 
—

 
(2,297
)
 
—

 
(2,297
)
Net year-to-date period OCI
14

 
(20
)
 
1,801

 
(2,563
)
 
(768
)
Ending balance, December 31, 2013
$
387

 
$
333

 
$
(4,518
)
 
$
9,442

 
5,644


(1) Reclassified $2,297 and $2,267 of interest on cash flow hedges to Interest Expense in the consolidated statements of operations for the years ended December 31, 2013 and 2012, respectively. Reclassified $224 realized gain on available-for-sale securities to Interest and Other Income in the consolidated statements of operations for the year ended December 31, 2012.