We have classified 16 sites and 24 sites as held for sale at September 30, 2026 and December 31, 2025, respectively, which are expected to be sold within one year of such classification. Assets held for sale were as follows (in thousands):


	September 30,			December 31,
	2026			2025
Land	$	6,255		$	4,395
Buildings and site improvements		3,943			6,590
Equipment		3,532			6,554
Total		13,730			17,539
Less accumulated depreciation		(5,265	)		(7,849	)
Assets held for sale	$	8,465		$	9,690

The Partnership has continued to focus on optimizing the class of trade for its assets, which has included divesting certain assets, often lower performing, while seeking to maintain a wholesale fuel supply relationship whenever possible. During the three and nine months ended September 30, 2026, we sold 15 and 36 properties for $10.6 million and $26.0 million in proceeds, resulting in net gains of $2.9 million and $10.3 million, respectively. During the three and nine months ended September 30, 2025, we sold 29 and 96 properties for $21.9 million and $94.5 million in proceeds, resulting in net gains of $7.4 million and $42.5 million, respectively.

See Note 4 for information regarding impairment charges primarily recorded upon classifying sites within assets held for sale.