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Supplemental Disclosure to Statements of Cash Flows
 6 Months Ended
Jun. 30, 2019
Supplemental Cash Flow Information [Abstract]  
Supplemental Disclosure to Statements of Cash Flows Supplemental Disclosure to Consolidated Statements of Cash Flows
The following are supplemental disclosures to the consolidated statements of cash flows for the six months ended June 30, 2019 and 2018 (amounts in thousands):
 
 
2019
 
2018
Write-off of fully depreciated/amortized property and deferred costs - properties included in continuing operations
$
1,110

 
$
14,609

Write-off of fully depreciated/amortized property and deferred costs - properties included in discontinued operations
$
—

 
$
1,886

Write-off of depreciated property and deferred costs due to sale - properties included in continuing operations
$
—

 
$
19,564

Write-off of depreciated property and deferred costs due to sale and related debt repayment - properties included in discontinued operations
$
28,221

 
$
96,936

Changes in accrued development capital expenditures - properties included in continuing operations
$
(651
)
 
$
10,063

Changes in accrued development capital expenditures - properties included in discontinued operations
$
—

 
$
(1,424
)
Unrealized (loss) gain on cash flow hedge
$
(1,970
)
 
$
487

Capitalized equity-based compensation
$
705

 
$
240



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 six months ended June 30, 2019 and 2018 (amounts in thousands):
 
2019
 
2018
Cash and cash equivalents at beginning of period
$
84,923

 
$
11,882

Restricted cash at beginning of period
10,899

 
13,803

    Cash and cash equivalents and restricted cash at beginning of period
$
95,822

 
$
25,685

 
 
 
 
Cash and cash equivalents at end of period
$
21,039

 
$
24,211

Restricted cash at end of period
17,392

 
14,865

    Cash and cash equivalents and restricted cash at end of period
$
38,431

 
$
39,076



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.