Supplemental Disclosure to Consolidated Statements of Cash Flows

The following are supplemental disclosures to the consolidated statements of cash flows for the nine months ended September 30, 2018 and 2017 (amounts in thousands):



	2018			2017
Write-off of fully depreciated/amortized property and deferred costs - properties included in continuing operations	$	18,507		$	17,672
Write-off of fully depreciated/amortized property and deferred costs - properties included in discontinued operations	$	479		$	8,937
Write-off of depreciated property and deferred costs due to sale/demolition - properties included in continuing operations	$	20,273		$	13,127
Write-off of depreciated property and deferred costs due to sale - properties included in discontinued operations	$	99,072		$	—
Changes in accrued development capital expenditures - properties included in continuing operations	$	9,636		$	17,744
Changes in accrued development capital expenditures - properties included in discontinued operations	$	(1,903	)	$	511
Unrealized gain on cash flow hedge	$	493		$	366
Capitalized equity-based compensation	$	727		$	877
Redemption of noncontrolling interests - common units	$	—		$	27

Amounts paid in cash for deferred leasing costs incurred in connection with signed leases with tenants are paid in conjunction with improving (acquiring) property, plant and equipment. Such costs are not contained within net real estate. However, they are integral to the completion of a tenant lease and ultimately are related to the improvement and thus the value of the Company’s property, plant and equipment. They are therefore included in investing activities in the Company’s consolidated statements of cash flows.

The following is a reconciliation of the Company's cash and cash equivalents and restricted cash at the beginning and end of the nine months ended September 30, 2018 and 2017 (amounts in thousands):



	2018		2017
Cash and cash equivalents at beginning of period	$	11,882	$	43,642
Restricted cash at beginning of period	13,803		12,383
Cash and cash equivalents and restricted cash at beginning of period	$	25,685	$	56,025

Cash and cash equivalents at end of period	$	17,770	$	47,666
Restricted cash at end of period	13,371		16,824
Cash and cash equivalents and restricted cash at end of period	$	31,141	$	64,490

Restricted cash includes tenant security deposits and escrow funds that the Company maintains pursuant to certain mortgage loans. Restricted cash also includes the undistributed proceeds from the sale of land in Kent County, United Kingdom.