Annual report [Section 13 and 15(d), not S-K Item 405]

Receivables and Other Assets

v3.25.4
Receivables and Other Assets
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Receivables and Other Assets
Note 4 – Receivables and Other Assets
Accounts receivable, net consisted of the following as of the dates indicated below (in thousands):
December 31, 2025 December 31, 2024
Accounts receivable, net $ 4,899  $ 5,852 
Straight-line rent receivable, net (1)
30,434  16,981 
Total $ 35,333  $ 22,833 
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(1)The change in straight-line rent receivable, net as of December 31, 2025 compared to December 31, 2024 includes the impact of a $10.8 million decrease in cash rental revenue from the tenant at our Hopewell, New Jersey property due to a scheduled one-year rent concession period beginning in December 2024.
Other assets, net consisted of the following as of the dates indicated below (in thousands):
December 31, 2025 December 31, 2024
Right-of-use assets, net (1)
$ 21,260  $ 22,216 
Prepaid expenses 2,130  2,133 
Other assets, net 2,038  1,591 
Deferred costs, net (2)
1,158  4,596 
Notes receivable (3)
678  3,900 
Restricted escrow deposits 350  — 
Investment in unconsolidated joint venture —  11,822 
Total $ 27,614  $ 46,258 
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(1)Includes right-of-use finance leases of $5.6 million, right-of-use operating leases of $9.4 million and a below-market right-of-use asset, net of $6.3 million as of December 31, 2025. Includes right-of-use finance leases of $5.6 million, right-of-use operating leases of $10.2 million and a below-market right-of-use asset, net of $6.4 million as of December 31, 2024. Amortization expense for below market right-of-use asset was $0.2 million for the years ended December 31, 2025, 2024 and 2023.
(2)Includes accumulated amortization for deferred costs related to the Original Revolving Facility of $10.0 million and $7.0 million as of December 31, 2025 and 2024, respectively. Amortization expense for deferred costs related to the Original Revolving Facility was $3.0 million, $3.0 million and $2.6 million for the years ended December 31, 2025, 2024 and 2023, respectively. Deferred costs, net as of December 31, 2024 also includes outstanding deferred equity offering costs of $0.6 million, which were expensed against other expenses in the accompanying consolidated statements of operations during the year ended December 31, 2025 in connection with the scheduled expiration of the Company’s universal shelf registration statement during year ended December 31, 2025.
(3)Notes receivable includes a member loan, net of reserves, to the Arch Street Joint Venture discussed in Note 3 – Real Estate Investments and Related Intangibles - Investment in Unconsolidated Joint Venture of $0.7 million and $1.4 million as of December 31, 2025 and 2024, respectively. Notes receivable as of December 31, 2024 also includes one $2.5 million long-term seller financed promissory note for one property sold during the year ended December 31, 2023. This loan was structured as a first mortgage loan on the property sold with an unsecured recourse guaranty from the buyer principal and was repaid in full during the year ended December 31, 2025.