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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2019
INCOME TAXES |
Schedule of taxable distributions paid per common share | Taxable distributions paid per common share were taxable as follows for the years ended December 31, 2019, 2018 and 2017 (unaudited): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31,
​ | ​ | 2019 | ​ | 2018 | ​ | 2017
Ordinary income |  | $ | 0.981 |  | $ | 0.774 |  | $ | 1.018
Qualified ordinary income | ​ |  | 0.004 | ​ |  | 0.006 | ​ |  | 0.011
Long-term capital gain | ​ |  | 0.021 | ​ |  | 0.058 | ​ |  | 0.133
Unrecaptured section 1250 gain | ​ |  | 0.063 | ​ |  | 0.233 | ​ |  | 0.063
Nondividend distributions | ​ | ​ | 0.281 | ​ | ​ | 0.207 | ​ | ​ | —
Total | ​ | $ | 1.350 | ​ | $ | 1.278 | ​ | $ | 1.225
Schedule of components of the provision for income taxes | The components of the provision for income taxes are as follows for the years ended December 31, 2019, 2018, and 2017 (dollars in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31,
​ | ​ | 2019 | ​ | 2018 | ​ | 2017
Income tax (benefit)/provision |  | ​ |  |  | ​ |  |  | ​ |
Current |  | ​ |  |  | ​ |  |  | ​ |
Federal | ​ | $ | 1,466 | ​ | $ | 220 | ​ | $ | (1,205)
State | ​ |  | 735 | ​ |  | 396 | ​ |  | 407
Total current | ​ |  | 2,201 | ​ |  | 616 | ​ |  | (798)
Deferred | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Federal | ​ |  | 1,266 | ​ |  | 66 | ​ |  | 568
State | ​ |  | 371 | ​ |  | 6 | ​ |  | (10)
Total deferred | ​ |  | 1,637 | ​ |  | 72 | ​ |  | 558
Total income tax (benefit)/provision | ​ | $ | 3,838 | ​ | $ | 688 | ​ | $ | (240)
Classification of income tax (benefit)/provision: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Continuing operations | ​ | $ | 3,838 | ​ | $ | 688 | ​ | $ | (240)
Schedule of components of TRS deferred tax assets and liabilities | The components of our TRS deferred tax assets and liabilities are as follows for the years ended December 31, 2019, 2018, and 2017 (dollars in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31,
​ | ​ | 2019 | ​ | 2018 | ​ | 2017
Deferred tax assets: |  | ​ |  |  | ​ |  |  | ​ |
Federal and state tax attributes | ​ | $ | 22 | ​ | $ | 28 | ​ | $ | 8
Other | ​ |  | 87 | ​ |  | 70 | ​ |  | 139
Total deferred tax assets | ​ |  | 109 | ​ |  | 98 | ​ |  | 147
Valuation allowance | ​ |  | (19) | ​ |  | (16) | ​ |  | (9)
Net deferred tax assets | ​ |  | 90 | ​ |  | 82 | ​ |  | 138
Deferred tax liabilities: | ​ |  |  | ​ |  |  | ​ |  |
Book/tax depreciation and basis | ​ | ​ | (367) | ​ | ​ | — | ​ | ​ | —
Other investment ventures | ​ | ​ | (1,291) | ​ | ​ | (17) | ​ | ​ | —
Other | ​ |  | (67) | ​ |  | (67) | ​ |  | (67)
Total deferred tax liabilities | ​ |  | (1,725) | ​ |  | (84) | ​ |  | (67)
Net deferred tax assets/(liabilities) | ​ | $ | (1,635) | ​ | $ | (2) | ​ | $ | 71
Schedule of effective income tax rate reconciliation | Income tax provision/(benefit), net from our TRS differed from the amounts computed by applying the U.S. statutory rate of 21% to pretax income/(loss) for the years ended December 31, 2019, and 2018 and 35% for the year ended 2017 as follows (dollars in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31,
​ | ​ | 2019 | ​ | 2018 | ​ | 2017
Income tax provision/(benefit) |  | ​ |  |  | ​ |  |  | ​ |
U.S. federal income tax provision/(benefit) | ​ | $ | 2,905 | ​ | $ | 321 | ​ | $ | 581
State income tax provision | ​ |  | 1,013 | ​ |  | 527 | ​ |  | 493
Other items | ​ |  | (139) | ​ |  | (167) | ​ |  | (188)
New tax law benefit | ​ | ​ | — | ​ | ​ | — | ​ | ​ | (1,129)
ITC basis adjustment | ​ |  | 56 | ​ |  | — | ​ |  | —
Valuation allowance | ​ |  | 3 | ​ |  | 7 | ​ |  | 3
Total income tax provision/(benefit) | ​ | $ | 3,838 | ​ | $ | 688 | ​ | $ | (240)
​

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- Definition This table represents the tax treatments of distribution 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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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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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=84230637&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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