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CURRENT EXPECTED CREDIT LOSSES
6 Months Ended
Jun. 30, 2026
Credit Loss [Abstract]  
CURRENT EXPECTED CREDIT LOSSES CURRENT EXPECTED CREDIT LOSSES
Real estate broker agent receivables: Douglas Elliman Realty is exposed to credit losses for various amounts due from real estate agents, which are included in Agent receivables, net on the condensed consolidated balance sheets, net of an allowance for credit losses. The Company estimates its allowance for credit losses on receivables from agents based on an evaluation of aging of receivables from agents, agent sales in pipeline, any security, specific exposures, historical experience of collections from the individual agents, and current and expected future market trends. The Company estimated that the credit losses for these receivables were $5,726 and $4,746 at June 30, 2026 and December 31, 2025, respectively.
The following table summarizes changes in the allowance for credit losses for the six months ended June 30, 2026:
January 1,
2026
Current Period ProvisionWrite-offsRecoveriesJune 30,
2026
Allowance for credit losses:
Real estate broker agent receivables$4,746 $1,655 (1)$675 $— $5,726 
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(1) The current period provision for the real estate broker agent receivables is included in “General and administrative expenses” in the Company’s condensed consolidated statements of operations.
The following table summarizes changes in the allowance for credit losses for the six months ended June 30, 2025:
January 1,
2025
Current Period ProvisionWrite-offsRecoveriesJune 30,
2025
Allowance for credit losses:
Real estate broker agent receivables$4,783 $2,444 (1)$1,337 $— $5,890 
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(1) The current period provision for the real estate broker agent receivables is included in “General and administrative expenses” in the Company’s condensed consolidated statements of operations.