v3.26.1
PROVISION FOR IMPAIRMENT AND ADJUSTMENT TO CECL RESERVE
6 Months Ended
Jun. 30, 2026
Credit Loss [Abstract]  
PROVISION FOR IMPAIRMENT AND ADJUSTMENT TO CECL RESERVE

NOTE 9. PROVISION FOR IMPAIRMENT AND ADJUSTMENT TO CECL RESERVE

Income Properties. There were no impairment charges on the Company’s income property portfolio during the six months ended June 30, 2026 or 2025.

Commercial Loans and Investments. During the three and six months ended June 30, 2026, the Company recorded an impairment charge of $1.1 million and $0.8 million, respectively, related to its commercial loans and investments. No CECL impairment was recognized during the six months ended June 30, 2025.