v3.26.1
Other Assets
 6 Months Ended
Jun. 30, 2026
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
OTHER ASSETS OTHER ASSETS
Other assets on the consolidated balance sheets as of June 30, 2026, and December 31, 2025, included the following ($ in thousands):
20262025
Predevelopment costs and earnest money (1)$64,758 $59,789 
Prepaid expenses and other assets11,394 7,339 
Lease inducements, net of accumulated amortization of $10,888 and $9,919 in 2026 and 2025, respectively (2)
10,336 9,847 
Credit Facility deferred financing costs, net of accumulated amortization of $429 and $4,701 in 2026 and 2025, respectively
8,136 1,703 
Furniture, fixtures and equipment and other deferred costs, net of accumulated depreciation of $21,265 and $20,837 in 2026 and 2025, respectively
7,814 8,826 
$102,438 $87,504 
(1)    Predevelopment costs represent amounts that are capitalized related to predevelopment projects that the Company determined are probable of future development.
(2)     Represents incentives paid to tenants in conjunction with leasing space, such as moving costs, sublease arrangements of prior space, and other costs. These amounts are amortized into rental revenues over the individual underlying lease terms.