CONCENTRATIONS |
12 Months Ended |
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Dec. 31, 2025 | |
| Risks and Uncertainties [Abstract] | |
| CONCENTRATIONS | 4 – CONCENTRATIONS
Historically, the Trust’s revenue has been concentrated to a relatively limited number of investments, industries and lessees. As the Trust grows, its portfolio may remain concentrated in a limited number of investments. For the fiscal year ended 2025, Power REIT recognized approximately 93% of its rental income and lease income from direct financing lease from two properties. The tenants are Norfolk Southern Railway and Regulus Solar LLC which represent 50% and 43% of rental income and lease income from direct financing lease, respectively. For the fiscal year ended 2024, Power REIT collected approximately 88% of its rental income and lease income from direct financing lease from three properties. The tenants were Norfolk Southern Railway, Regulus Solar LLC and Marengo Cannabis LLC which represented 32%, 28% and 28% of rental income and lease income from direct financing lease, respectively. The concentration percentages include the income from the recognition of security deposits related to defaulted leases.
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