v3.26.1
Income Tax
6 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
Income Tax Income Tax
We account for income taxes under the asset and liability method. For our taxable REIT subsidiaries, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. We provide a valuation allowance, from time to time, for deferred tax assets for which we do not consider realization of such assets to be more likely than not. As of June 30, 2026 and December 31, 2025, our deferred tax assets and liabilities, and any unrecognized tax benefits, were immaterial. We do not anticipate a significant change in unrecognized tax benefits within the next 12 months.