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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Taxes [Abstract] |
Schedule of Deferred Tax Assets and Liabilities | December 31, 2021 and 2020, the components of the Company’s TRS deferred income tax assets and liabilities were as follows (dollars in thousands):
|  | December 31, 2021 |  |  | December 31, 2020 |
Deferred tax asset: |  |  |  |  |  |
Other |  | $ | 328 |  |  | $ | 308 |
Deferred tax liabilities: |  |  |  |  |  |
Unrealized gain from limited partnerships |  | $ | 12,946 |  |  | $ | 2,087 |
Other |  |  | 246 |  |  |  | 275 |
Total deferred tax liabilities |  | $ | 13,192 |  |  | $ | 2,362 |
Net deferred tax liability |  | $ | 12,864 |  |  | $ | 2,054 |
The net deferred tax liability balances are reflected in “Accrued expenses and other liabilities” in the accompanying Consolidated Balance Sheets for the years ended December 31, 2021 and 2020.
Taxability Of Cash Distributions | For income tax purposes, dividends paid to holders of common stock generally consist of ordinary income, return of capital, capital gains, qualified dividends and un-recaptured Section 1250 gains, or a combination thereof. For the years ended December 31, 2021, 2020 and 2019, dividends per share held for the entire year were estimated to be taxable as follows:
|  | 2021 |  |  | 2020 |  |  | 2019 |
|  | Amount |  |  | Percentage |  |  | Amount |  |  | Percentage |  |  | Amount |  |  | Percentage |
Ordinary income |  | $ | 2.43 |  |  |  | 59.18 | % |  | $ | 4.00 |  |  |  | 99.98 | % |  | $ | 3.51 |  |  |  | 91.39 | %
Capital gain |  |  | 1.36 |  |  |  | 33.15 | % |  |  | 0.00 |  |  |  | 0.02 | % |  |  | 0.21 |  |  |  | 5.54 | %
Un-recaptured Section 1250 gain |  |  | 0.31 |  |  |  | 7.67 | % |  |  | 0.00 |  |  |  | 0.00 | % |  |  | 0.12 |  |  |  | 3.07 | %
Total |  | $ | 4.10 |  |  |  | 100 | % |  | $ | 4.00 |  |  |  | 100 | % |  | $ | 3.84 |  |  |  | 100 | %

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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