DIRECT FINANCING LEASES AND OPERATING LEASES (Details Narrative) - USD ($) |
12 Months Ended | |
|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
|
| Lease revenue | $ 1,842,000 | $ 2,835,000 |
| Cash rental per annum | $ 915,000 | |
| Lease period | 99 years | |
| Renewal of lease term | 99 years | |
| Operating lease description | P&WV has determined that the lease term is perpetual (for GAAP accounting purposes only) because it is perceived that it would be un-economic for the lessee to terminate and the Lessee has control over its actions with respect to default and has unlimited renewal options. Accordingly, as of January 1, 1983, the rentals receivable of $915,000 per annum, recognizing renewal options by the lessee in perpetuity, were estimated to have a present value of $9,150,000, assuming an implicit interest rate of 10%. The Trust has evaluated their long-lived assets for impairment and concluded there are no impairment indicators as of December 31, 2025. | |
| Minimum [Member] | ||
| Lease term | 5 years | |
| Maximum [Member] | ||
| Lease term | 99 years | |