Income Tax (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of permanent differences reclassified for book purposes

During the year ended December 31, 2025 and 2024, the Company reclassified for book purposes amounts arising from permanent book/tax differences primarily related to distribution redesignations and return of capital distributions.


		Year Ended December 31, 2025				Year Ended December 31, 2024
Capital in excess of par value		$	192,265			$	155,433
Accumulated net investment income			—				34,982
Accumulated net realized gain (loss)			(192,265	)			(190,415	)

Schedule of temporary differences arising from amortization of organizational expenditures

At December 31, 2025 and 2024, the components of distributable taxable earnings as detailed below differ from the amounts reflected in the Company’s consolidated statements of assets and liabilities by temporary book/tax differences primarily arising from amortization of organizational expenditures.


		As of December 31, 2025				As of December 31, 2024
Other temporary book/tax differences		$	(91,417	)		$	(111,731	)
Net tax basis unrealized depreciation			(12,530,496	)			(6,751,851	)
Accumulated net realized gain (loss)			(10,873,267	)			(8,936,610	)
Components of tax distributable (deficit) earnings at period end		$	(23,495,180	)		$	(15,800,192	)