v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2026
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of estimated useful lives of the assets

Cell towers

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Shorter of 20 years or the term of the underlying ground lease (including optional renewal periods)

Building

35 to 44 years

Site improvements

12 to 14 years