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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2024
Summary Of Significant Accounting Policies [Abstract] |
Allocation Of Income Franchise And Excise Taxes In Consolidated Statements Of Operations | The Company’s provision for income and other tax expense (benefit) was as follows for the years ended December 31, 2024, 2023 and 2022 (amounts in thousands):
|  | December 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
State and local income, franchise and excise tax (benefit) |  | $ | 1,256 |  |  | $ | 1,148 |  |  | $ | 900 |
Income and other tax expense (benefit) (1) |  | $ | 1,256 |  |  | $ | 1,148 |  |  | $ | 900 |
(1) All provisions for income tax amounts are current and none are deferred.
Tax Treatment Of Dividends And Distributions | During the years ended December 31, 2024, 2023 and 2022, the tax character of the Company’s dividends and distributions were as follows:
|  | December 31, |
|  | 2024 (1) |  |  | 2023 (2) |  |  | 2022 (3) |
Tax character of dividends and distributions: |  |  |  |  |  |  |  |  |
Ordinary dividends |  | $ | 1.53095 |  |  | $ | 1.85676 |  |  | $ | 1.75466 |
Long-term capital gain |  |  | 0.70884 |  |  |  | 0.57857 |  |  |  | 0.42850 |
Unrecaptured section 1250 gain |  |  | 0.44771 |  |  |  | 0.17717 |  |  |  | 0.29434 |
Dividends and distributions per |  |  |  |  |  |  |  |  |
Common Share/Unit outstanding |  | $ | 2.68750 |  |  | $ | 2.61250 |  |  | $ | 2.47750 |
(1) The Company’s fourth quarter 2024 dividends and distributions of $0.675 per Common Share/Unit outstanding will be included as taxable income in calendar year 2025. (2) The Company’s fourth quarter 2023 dividends and distributions of $0.6625 per Common Share/Unit outstanding was included as taxable income in calendar year 2024. (3) The Company’s fourth quarter 2022 dividends and distributions of $0.625 per Common Share/Unit outstanding was included as taxable income in calendar year 2023.

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- Definition This table represents the allocation of state and local income, franchise and excise taxes on current operating properties as well as operating properties that have been sold. + References No definition available. + Details
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- Definition Summary of significant accounting policies. + References No definition available. + Details
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- Definition This table represents the tax treatments of dividends paid to unit/shareholders. Ordinary dividends are taxed as ordinary income while qualified dividends are taxed as capital gains. This table also includes the nontaxable portions (deferred until unit/share sold) as long-term/short-term capital gains/losses. + References No definition available. + Details
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