Accounting for the Impairment or Disposal of Long-Lived Assets (Tables)

6 Months Ended

Jun. 30, 2015

Disposal Group, Including Discontinued Operation, Long Lived Assets [Abstract]

Discontinued Operations, Income Statement [Table Text Block]

A summary of the results of operations for the properties classified as discontinued operations through the respective disposition dates is as follows (in thousands):



	Three Months Ended June 30,					Six Months Ended June 30,
	2015		2014			2015		2014
Revenues	$	—	$	(29	)	$	—	$	4,719
Operating expenses	—		183			—		(2,312		)
Interest and other income	—		2			—		39
Interest expense	—		—			—		(557		)
Depreciation and amortization	—		—			—		—
Income before gain on property dispositions	—		156			—		1,889
Gain on property dispositions	—		139			—		46,254
Net income	$	—	$	295		$	—	$	48,143

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details