| OTHER ASSETS |
NOTE 10. OTHER ASSETS Other assets consisted of the following as of September 30, 2026 and December 31, 2025 (in thousands): | | | | | | | | | As of | | | September 30, 2026 | | December 31, 2025 | Income Property Tenant Receivables, Net of Allowance for Doubtful Accounts (1) | | $ | 5,215 | | $ | 3,936 | Income Property Straight-line Rent Adjustment | | | 9,210 | | | 8,889 | Income Property Leasing Commissions and Costs, Net | | | 11,034 | | | 9,303 | Operating Leases - Right-of-Use Asset | | | 173 | | | 241 | Cash Flow Hedge - Interest Rate Swap | | | 17,727 | | | 2,999 | Prepaid Expenses, Deposits, and Other | | | 20,815 | | | 7,770 | Due from Alpine Income Property Trust, Inc. | | | 1,961 | | | 2,379 | Financing Costs, Net of Accumulated Amortization | | | 4,108 | | | 690 | Total Other Assets | | $ | 70,243 | | $ | 36,207 |
(1) | Allowance for doubtful accounts was $3.4 million and $2.6 million as of September 30, 2026 and December 31, 2025, respectively. |
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