Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

The following summarizes the changes in the fair value of the Company's mortgage loans and unsecured notes from December 31, 2012 to December 31, 2013 (in thousands):



	Mortgage Loans								Unsecured Notes
	Carrying Value			Fair Value			Fair Value Above (Below) Carrying Value		Carrying Value		Fair Value			Fair Value Above (Below) Carrying Value
As of December 31, 2012	$	302,855		$	330,109		$	27,254	$	2,258,751	$	2,511,515		$	252,764

Payoffs and amortization	(10,605		)	(10,605		)			—		—
Accretion of discount	—			—					816		—			(816		)
Issuances/assumptions	253,056			253,056					448,646		448,646			—
Changes in fair value assumptions				1,384			1,384				(195,330		)	(195,330		)

As of December 31, 2013	$	545,306		$	573,944		$	28,638	$	2,708,213	$	2,764,831		$	56,618

- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

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