| Other Assets and Liabilities |
Other Assets and Liabilities The following table summarizes the components of other assets ($ in thousands): | | | | | | | | | | | | | June 30, 2026 | | December 31, 2025 | | Lease inducement asset | $ | 10,498 | | | $ | 10,874 | | | Investment in sales-type leases, net | 8,511 | | | — | | | Straight-line rent receivable | 5,781 | | | 3,275 | | | Deferred financing costs, net | 2,064 | | | 2,565 | | | Prepaid expenses | 2,054 | | | 1,244 | | | Tenant receivables | 1,718 | | | 2,400 | | | Pre-acquisition costs | 1,671 | | | 352 | | | Interest receivable | 1,518 | | | 1,226 | | | Other | 1,557 | | | 374 | | | Total | $ | 35,372 | | | $ | 22,310 | |
The following table summarizes the components of accounts payable, accrued expenses and other liabilities ($ in thousands): | | | | | | | | | | | | | June 30, 2026 | | December 31, 2025 | | Accrued expenses | 7,475 | | | 5,947 | | | Real estate taxes payable | 4,574 | | | 1,582 | | | Distributions payable | 4,105 | | | 3,433 | | | Tenant security deposits | 3,976 | | | 2,786 | | | Deferred rental income | 2,691 | | | 3,180 | | | Accounts payable | 2,331 | | | 2,194 | | Redemptions payable(1) | 1,075 | | | 6,955 | | | Other | 965 | | | 779 | | | Total | $ | 27,192 | | | $ | 26,856 | |
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