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Deferred Charges and Other Assets, net
 12 Months Ended
Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Deferred Charges and Other Assets, net Deferred Charges and Other Assets, net:
Deferred charges and other assets, net at December 31, 2021 and 2020 consist of the following:
20212020
Leasing$134,887 $162,652 
Intangible assets:  
In-place lease values(1)62,826 74,298 
Leasing commissions and legal costs(1)16,710 21,096 
   Above-market leases72,289 80,120 
Deferred tax assets23,406 30,767 
Deferred compensation plan assets68,807 62,874 
Other assets46,319 61,553 
425,244 493,360 
Less accumulated amortization(2)(170,336)(186,401)
$254,908 $306,959 
_______________________________

(1)The amortization of these intangible assets for the next five years and thereafter is as follows:
Year Ending December 31, 
2022$6,617 
20235,430 
20244,369 
20253,395 
20263,437 
Thereafter12,310 
$35,558 

(2)Accumulated amortization includes $43,978 and $47,249 relating to in-place lease values, leasing commissions and legal costs at December 31, 2021 and 2020, respectively. Amortization expense for in-place lease values, leasing commissions and legal costs was $11,233, $9,412 and $13,821 for the years ended December 31, 2021, 2020 and 2019, respectively.
The allocated values of above-market leases and below-market leases consist of the following:
20212020
Above-Market Leases  
Original allocated value$72,289 $80,120 
Less accumulated amortization(32,484)(33,271)
$39,805 $46,849 
Below-Market Leases(1)  
Original allocated value$99,332 $114,790 
Less accumulated amortization(37,122)(43,656)
$62,210 $71,134 
_______________________________

(1)Below-market leases are included in other accrued liabilities.

The allocated values of above and below-market leases will be amortized into minimum rents on a straight-line basis over the individual remaining lease terms. The amortization of these values for the next five years and thereafter is as follows:
Year Ending December 31,Above
Market		Below
Market
2022$6,201 $8,454 
20235,724 7,766 
20245,212 7,650 
20253,821 6,071 
20263,629 4,745 
Thereafter15,218 27,524 
$39,805 $62,210