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

Schedule III - Real Estate and Accumulated Depreciation

v3.25.4
Schedule III - Real Estate and Accumulated Depreciation
12 Months Ended
Dec. 31, 2025
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation Disclosure [Abstract]  
Schedule III - Real Estate and Accumulated Depreciation
Schedule III – Real Estate and Accumulated Depreciation
Initial Costs (1)
Adjustments Subsequent to Acquisition (2)
Gross Amount
Carried at
December 31, 2025
(3) (4)
Accumulated Depreciation (3) (5)
Property
Encumbrances at
December 31, 2025
Land Buildings, Fixtures and Improvements Date Acquired Date of Construction
Commercial & Professional Services - Brownsville, TX $ —  $ 1,740  $ 11,571  $ 1,885  $ 15,196  $ (6,122) 4/1/2011 2007
Telecommunication Services - Augusta, GA —  —  11,128  431  11,559  (5,810) 4/1/2011 2007
Telecommunication Services - Salem, OR —  1,722  10,074  676  12,472  (5,205) 6/22/2011 2000
Health Care Equipment & Services - St. Louis, MO 12,041  —  38,799  363  39,162  (14,459) 1/22/2013 2009
Government & Public Services - Brownsville, TX 1,345  321  6,803  172  7,296  (2,656) 1/22/2013 2008
Government & Public Services - Parkersburg, WV —  494  12,902  539  13,935  (4,865) 1/22/2013 2009
Government & Public Services - Paris, TX 2,292  274  5,392  246  5,912  (2,055) 1/22/2013 2010
Government & Public Services - Eagle Pass, TX —  146  2,086  398  2,630  (828) 1/22/2013 2002
Government & Public Services - Dallas, TX —  399  9,748  116  10,263  (3,687) 1/22/2013 2011
Government & Public Services - Redding, CA —  676  20,553  612  21,841  (7,788) 1/22/2013 2003
Government & Public Services - Minneapolis, MN —  1,046  8,588  —  9,634  (3,180) 1/22/2013 2005
Government & Public Services - Malone, NY 5,134  824  9,485  169  10,478  (3,641) 1/22/2013 2011
Government & Public Services - Sioux City, IA —  77  4,761  536  5,374  (1,926) 1/22/2013 2011
Government & Public Services - Knoxville, TN —  761  9,041  432  10,234  (3,535) 1/22/2013 2011
Health Care Equipment & Services - Bedford, TX 34,167  1,608  56,219  —  57,827  (20,814) 1/22/2013 2010
Government & Public Services - Eagle Pass, TX —  68  811  113  992  (309) 1/22/2013 2002
Transportation - Memphis, TN 17,114  3,570  16,601  1,086  21,257  (6,329) 2/27/2013 1999
Transportation - Columbus, OH 16,014  —  19,637  —  19,637  (7,037) 6/19/2013 2012
Vacant - Deerfield, IL —  4,093  11,511  (13,564) 2,040  —  8/27/2013 1984
Vacant - Deerfield, IL —  4,262  11,988  (14,125) 2,125  —  8/27/2013 1984
Vacant - Deerfield, IL —  4,082  11,484  (13,531) 2,035  —  8/27/2013 1984
Vacant - Deerfield, IL —  4,089  11,503  (13,553) 2,039  —  8/27/2013 1984
Vacant - Deerfield, IL —  2,586  7,275  (8,572) 1,289  —  8/27/2013 1976
Vacant - Deerfield, IL —  3,181  8,947  (10,543) 1,585  —  8/27/2013 1976
Capital Goods - Cedar Rapids, IA 7,000  1,000  12,981  —  13,981  (4,528) 10/10/2013 2013
Health Care Equipment & Services - Providence, RI —  2,550  21,779  —  24,329  (7,452) 1/31/2014 1985
Materials - East Windsor, NJ 10,391  240  13,446  205  13,891  (4,526) 4/30/2014 2008
Media & Entertainment - East Syracuse, NY 11,002  880  15,817  —  16,697  (5,291) 4/30/2014 2000
Government & Public Services - Cocoa, FL —  450  949  79  1,478  (141) 11/1/2021 2009
Government & Public Services - Grangeville, ID —  1,385  3,436  338  5,159  (657) 11/1/2021 2007
Government & Public Services - Fort Worth, TX —  572  3,985  (2,718) 1,839  (14) 11/1/2021 2010
Government & Public Services - Plattsburgh, NY —  1,136  2,486  158  3,780  (363) 11/1/2021 2008
Capital Goods - Longmont, CO —  2,106  12,543  707  15,356  (1,646) 11/1/2021 1993
Telecommunication Services - Richardson, TX —  1,187  21,037  (9,808) 12,416  (95) 11/1/2021 1986
Health Care Equipment & Services - San Antonio, TX —  2,125  15,425  471  18,021  (2,004) 11/1/2021 2008
Initial Costs (1)
Adjustments Subsequent to Acquisition (2)
Gross Amount
Carried at
December 31, 2025
(3) (4)
Accumulated Depreciation (3) (5)
Property
Encumbrances at
December 31, 2025
Land Buildings, Fixtures and Improvements
Adjustments Subsequent to Acquisition (2)
Gross Amount
Carried at
December 31, 2025
(3) (4)
Accumulated Depreciation (3) (5)
Date Acquired Date of Construction
Restaurant - Tulsa, OK $ —  $ 6,865  $ 34,716  $ 75  $ 41,656  $ (4,143) 11/1/2021 1995
Consumer Durables & Apparel - Denver, CO —  3,386  19,727  2,137  25,250  (2,627) 11/1/2021 2001
Vacant - Richardson, TX —  2,047  12,733  (10,791) 3,989  (31) 11/1/2021 2008
Commercial & Professional Services - Lawrence, KS —  3,576  2,996  862  7,434  (504) 11/1/2021 1997
Materials - The Woodlands, TX —  5,772  14,236  3,746  23,754  (2,313) 11/1/2021 2009
Vacant - Englewood, CO 20,537  3,354  14,714  553  18,621  (1,997) 11/1/2021 2009
Media & Entertainment - Milwaukee, WI —  2,727  18,083  77  20,887  (2,171) 11/1/2021 2001
Telecommunication Services - Nashville, TN 9,291  2,588  9,587  1,273  13,448  (1,391) 11/1/2021 2002
Commercial & Professional Services - The Woodlands, TX —  2,550  17,481  1,892  21,923  (2,317) 11/1/2021 2014
Retailing - Santee, CA —  —  9,859  1,551  11,410  (1,427) 11/1/2021 2003
Materials - Glen Burnie, MD —  3,095  11,466  1,513  16,074  (1,742) 11/1/2021 1984
Vacant - Irving, TX —  9,267  19,853  1,168  30,288  (2,598) 11/1/2021 1997
Government & Public Services - Covington, KY —  4,087  56,991  7,506  68,584  (7,682) 11/1/2021 2002
Software & Services - Amherst, NY —  2,997  2,701  1,304  7,002  (569) 11/1/2021 1986
Capital Goods - Sterling, VA 29,094  10,515  25,393  —  35,908  (3,218) 11/1/2021 2011
Capital Goods - Malvern, PA 11,552  2,607  10,844  18  13,469  (1,480) 11/1/2021 2014
Health Care Equipment & Services - Indianapolis, IN —  1,430  4,386  271  6,087  (615) 11/1/2021 1993
Health Care Equipment & Services - Plano, TX —  9,834  35,893  3,476  49,203  (4,787) 11/1/2021 2009
Software & Services - Lincoln, NE —  —  6,587  11,969  18,556  (1,064) 11/1/2021 2009
Software & Services - Buffalo, NY —  4,710  36,740  9,686  51,136  (4,476) 11/1/2021 2007
Insurance - Urbana, MD 23,165  4,028  19,888  —  23,916  (2,532) 11/1/2021 2011
Health Care Equipment & Services - Nashville, TN —  1,165  11,749  168  13,082  (1,558) 11/1/2021 2010
Retailing - Kennesaw, GA 11,430  —  11,141  3,700  14,841  (1,604) 11/1/2021 2012
Capital Goods - Duluth, GA 14,669  3,684  14,786  —  18,470  (1,875) 11/1/2021 1999
Commercial & Professional Services - Parsippany, NJ —  9,537  9,174  15,370  34,081  (1,711) 11/1/2021 2009
Financial Institutions - Hopewell, NJ 92,663  19,325  57,846  7,664  84,835  (7,671) 11/1/2021 2001
Vacant - Phoenix, AZ 26,099  4,786  21,346  844  26,976  (2,919) 11/1/2021 2012
Vacant - Amherst, NY —  564  486  —  1,050  (91) 11/1/2021 1988
Materials - San Ramon, CA 18,000  12,250  25,269  —  37,519  (966) 9/11/2024 1984
$ 373,000  $ 186,396  $ 977,462  $ (10,650) $ 1,153,208  $ (195,042)
____________________________________
(1)Initial costs exclude subsequent impairment charges.
(2)Consists of capital expenditures and real estate development costs, net of condemnations, easements, impairment charges and other adjustments.
(3)Gross intangible lease assets of $250.2 million and the associated accumulated amortization of $174.3 million are not reflected in the table above.
(4)The aggregate cost for federal income tax purposes of land, buildings, fixtures and improvements as of December 31, 2025 was approximately $1.7 billion.
(5)Depreciation is computed using the straight-line method over the estimated useful lives of up to 35 years for buildings and five to 20 years for building fixtures and improvements.
The following is a reconciliation of the gross real estate activity for the periods indicated below (in thousands):
Year Ended December 31,
2025 2024 2023
Balance, beginning of year $ 1,282,452  $ 1,320,396  $ 1,366,625 
Additions:
Acquisitions/improvements 50,009  54,405  17,476 
Deductions/Other
Sold or disposed of (1)
(33,807) (20,955) (7,173)
Impairments (112,619) (61,723) (41,467)
Reclassified to real estate assets held for sale, net (32,827) (9,671) (15,065)
Balance, end of year $ 1,153,208  $ 1,282,452  $ 1,320,396 
The following is a reconciliation of the accumulated depreciation for the periods indicated below (in thousands):
Year Ended December 31,
2025 2024 2023
Balance, beginning of year $ 177,906  $ 158,791  $ 133,379 
Additions:
Depreciation expense 32,659  49,254  34,037 
Deductions/Other
Sold or disposed of (1)
(890) (15,887) — 
Impairments (14,480) (14,252) (8,625)
Reclassified to real estate assets held for sale, net (153) —  — 
Balance, end of year $ 195,042  $ 177,906  $ 158,791 
____________________________________
(1)Includes the full write-off of the buildings and associated accumulated depreciation of the six-property campus in Deerfield, Illinois during the year ended December 31, 2024.