v3.26.3
PROVISION FOR IMPAIRMENT AND ADJUSTMENT TO CECL RESERVE
9 Months Ended
Sep. 30, 2026
Credit Loss [Abstract]  
PROVISION FOR IMPAIRMENT AND ADJUSTMENT TO CECL RESERVE

NOTE 9. PROVISION FOR IMPAIRMENT AND ADJUSTMENT TO CECL RESERVE

Income Properties. There were no impairment charges on the Company’s income property portfolio during the nine months ended September 30, 2026 or 2025.

Commercial Loans and Investments. During the three and nine months ended September 30, 2026, the Company recorded an impairment charge of $0.4 million and $1.1 million, respectively, related to its commercial loans and investments. During the nine months ended September 30, 2025, the Company recorded an impairment charge of less than $0.1 million related to its commercial loans and investments.