Unamortized Leasing Commissions and Loan Costs (Details) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Leasing commissions	$ 6,383	$ 5,530
Deferred financing cost	6,500	4,574
Total cost	12,883	10,104
Less: leasing commissions accumulated amortization	(3,452)	(2,899)
Less: deferred financing cost accumulated amortization	(3,867)	(3,045)
Total cost, net of accumulated amortization	$ 5,564	$ 4,160

For an unclassified balance sheet, the accumulated amortization, as of the reporting date, which represents the periodic charge to earnings of initial direct costs which have been deferred and are being allocated over the lease term in proportion to the recognition of rental income.

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- Definition

For an unclassified balance sheet, this element represents costs incurred by the lessor that are (a) costs to originate a lease incurred in transactions with independent third parties that (i) result directly from and are essential to acquire that lease and (ii) would not have been incurred had that leasing transaction not occurred and (b) certain costs directly related to specified activities performed by the lessor for that lease. Those activities are: evaluating the prospective lessee's financial condition; evaluating and recording guarantees, collateral, and other security arrangements; negotiating lease terms; preparing and processing lease documents; and closing the transaction. This amount is before considering accumulated amortization representing the periodic charge to earnings to recognize the deferred costs over the term of the related lease.

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Whitestone REIT Operating Partnership, L.P. 10-Q