Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2014
Accounting Policies [Abstract]  
Schedule of Restricted Cash and Deposits in Escrow, Classified Within Deferred Costs and Other Assets, Net
Restricted cash and deposits in escrow, classified within deferred costs and other assets, net in the accompanying consolidated balance sheets consisted of the following (in thousands):
 
December 31, 2014
 
December 31, 2013
Collateral deposits (1)
$
29,483

 
$
21,816

Tenant improvements, repairs, and leasing commissions (2)
13,427

 
10,297

Master trust release / title company escrow (3)
53,069

 
21,893

Loan impounds (4)
794

 
2,018

Other (5)
3,571

 
2,667

 
$
100,344

 
$
58,691


(1) Funds held in reserve by lenders which, at their sole discretion, can be applied to the repayment of debt.  Any funds remaining on deposit after the debt is paid in full are released to the borrower. As of December 31, 2014, this total includes $8.2 million of lender controlled restricted cash held on the four defaulted commercial mortgage backed securities ("CMBS") loans (see Note 6).
(2) Deposits held by lenders that are reserved to fund tenant improvements/repairs on collateral properties or when leasing commissions are incurred to secure a new tenant. As of December 31, 2014, this total includes $5.3 million in restricted cash held on the four defaulted CMBS loans (see Note 6).
(3) Includes net sales proceeds from property dispositions held as collateral that can be released upon qualified re-investment.
(4) Funds held in lender controlled accounts generally used to meet future debt service or certain property operating expenses.
(5) Funds held in lender controlled accounts released within the following month after debt service requirements are met.