Deferred Financing and Leasing Costs

12 Months Ended

Dec. 31, 2010

DEFERRED FINANCING AND LEASING COSTS

5. DEFERRED FINANCING AND LEASING COSTS

Deferred financing and leasing costs at December 31, 2010 and 2009 are as follows (in thousands):

	December 31,
	2010			2009
Deferred leasing costs	$	194,290		$	174,693
Deferred financing costs		42,190			40,952
In-place lease value and related intangible asset		26,778			27,054
		263,258			242,699
Accumulated amortization		(121,794	)		(108,390	)
Total	$	141,464		$	134,309

LIBERTY PROPERTY LIMITED PARTNERSHIP

DEFERRED FINANCING AND LEASING COSTS

5. DEFERRED FINANCING AND LEASING COSTS

Deferred financing and leasing costs at December 31, 2010 and 2009 are as follows (in thousands):

	December 31,
	2010			2009
Deferred leasing costs	$	194,290		$	174,693
Deferred financing costs		42,190			40,952
In-place lease value and related intangible asset		26,778			27,054
		263,258			242,699
Accumulated amortization		(121,794	)		(108,390	)
Total	$	141,464		$	134,309