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Prepaid Expenses and Other Current Assets and Other Assets | 9 Months Ended
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Sep. 30, 2025
Prepaid Expenses and Other Current Assets and Other Assets [Abstract] |
Prepaid Expenses and Other Current Assets and Other Assets | 5.PREPAID EXPENSES AND OTHER CURRENT ASSETS AND OTHER ASSETS The Company’s prepaid expenses and other current assets are comprised of the following:
|  | As of |  | As of
|  | September 30, 2025 |  | December 31, 2024
|  |  | (in thousands)
Short-term investments |  | $ | 761 |  | $ | 254,534
Assets held for sale (1) |  |  | 95,783 |  |  | —
Short-term loans receivable (2) |  |  | 7,072 |  |  | 115,281
Prepaid real estate taxes |  |  | 5,259 |  |  | 3,564
Interest receivable |  |  | 4,139 |  |  | 4,359
Prepaid insurance |  |  | 3,179 |  |  | 1,704
Prepaid taxes |  |  | 7,065 |  |  | 11,496
Prepaid ground rent |  |  | 3,142 |  |  | 3,638
Other current assets |  |  | 17,661 |  |  | 22,757
Total prepaid expenses and other current assets |  | $ | 144,061 |  | $ | 417,333
The Company’s other assets are comprised of the following:
|  | As of |  | As of
|  | September 30, 2025 |  | December 31, 2024
|  |  | (in thousands)
Straight-line rent receivable |  | $ | 422,309 |  | $ | 417,572
Interest rate swap asset (3) |  |  | 8,289 |  |  | 50,589
Loans receivable |  |  | 55,311 |  |  | 59,326
Deferred lease costs, net |  |  | 9,652 |  |  | 8,836
Deferred tax asset - long term |  |  | 42,711 |  |  | 53,974
Long-term investments |  |  | 13,536 |  |  | 20,779
Other |  |  | 90,254 |  |  | 46,021
Total other assets |  | $ | 642,062 |  | $ | 657,097
(1)Refer to Note 6 for more information on the Company’s assets held for sale. (2)Short-term loans receivable for the period ended December 31, 2024 include a $115.0 million loan to one of the Company’s unconsolidated joint ventures. The total outstanding principal balance of the loan was repaid on March 21, 2025. The funding of the loan and the receipt of funds were recorded in Repayment (funding) of loan to unconsolidated joint venture on the Consolidated Statements of Cash Flows. (3)Refer to Note 17 for more information on the Company’s interest rate swaps.

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