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Investments in Loans (Tables) | 6 Months Ended
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Jun. 30, 2024
Receivables [Abstract] |
Schedule of Loans Receivable and Investments |
A. | Accounts receivable, net, consist of the following at: | June 30, 2024 |  | December 31, 2023
| Straight-line rent receivables, net | $ | 612,934 |  |  | $ | 516,692 |
| Client receivables, net | 175,705 |  |  | 193,844 |
|  | $ | 788,639 |  |  | $ | 710,536 |
The following table presents information about our loans as of June 30, 2024 and December 31, 2023 (dollars in thousands):
|  | June 30, 2024
|  | Amortized Cost |  | Allowance (1) |  | Carrying Amount (2)
Senior Secured Notes Receivable (3) |  | $ | 559,580 |  |  | $ | (7,945) |  |  | $ | 551,635 |
Mortgage Loans |  | 33,500 |  |  | — |  |  | 33,500 |
Unsecured Loan |  | 9,948 |  |  | (1,035) |  |  | 8,913 |
Total |  | $ | 603,028 |  |  | $ | (8,980) |  |  | $ | 594,048 |
|  | December 31, 2023
|  | Amortized Cost |  | Allowance (1) |  | Carrying Amount (2)
Senior Secured Note Receivable |  | $ | 174,337 |  |  | $ | (2,498) |  |  | $ | 171,839 |
Mortgage Loan |  | 33,500 |  |  | — |  |  | 33,500 |
Total |  | $ | 207,837 |  |  | $ | (2,498) |  |  | $ | 205,339 |
(1) During the six months ended June 30, 2024, our allowance for credit losses increased by $6.5 million, attributable to the loans we acquired in conjunction with our merger with Spirit and another senior secured note we acquired in May 2024. (2) The total carrying amount of the investment in loans excludes accrued interest of $9.4 million and $3.4 million as of June 30, 2024 and December 31, 2023, respectively, which is recorded to 'Other assets, net' on our consolidated balance sheets. (3) Includes a loan acquired in conjunction with our merger with Spirit with an estimated acquisition date fair value of $4.6 million. Since it was a purchased credit deteriorated loan, we recorded the initial expected credit loss of $1.8 million by adjusting the amortized cost basis.

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
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