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INCOME AND EXCISE TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
Schedule of Dividends Paid per Common Share | Dividends paid per common share for the years ended December 31, 2024, 2023 and 2022 were taxable as follows (unaudited):
| For the Years Ended December 31,
| 2024 |  | 2023 |  | 2022
Ordinary income(1) | $ | 1.92 |  |  | $ | 1.92 |  |  | $ | 1.80 |
Capital gains | — |  |  | — |  |  | 0.07 |
Total(2) | $ | 1.92 |  |  | $ | 1.92 |  |  | $ | 1.87 |
_______________________________________________________________________________ (1)For the years ended December 31, 2024, 2023 and 2022, ordinary income included dividend income of approximately $0.3137, $0.0296 and $0.0582 per share, respectively, that qualified to be taxed at the maximum capital gains rate and, in the case of certain eligible corporate stockholders, dividends that were eligible for the dividends received deduction. (2)For the years ended December 31, 2024, 2023 and 2022, the percentage of total dividends paid that constituted interest-related dividends were 88.6%, 80.5% and 76.6%, respectively.
Schedules of Income Taxes | The following reconciles net increase in stockholders’ equity resulting from operations to taxable income for the years ended December 31, 2024, 2023 and 2022:
| For the Years Ended December 31,
| 2024 |  | 2023 |  | 2022
| (Estimated)(1) |  |  |  |
Net increase in stockholders’ equity resulting from operations | $ | 1,522 |  |  | $ | 1,522 |  |  | $ | 600 |
Adjustments: |  |  |  |  |
Net realized (losses) gains on investments, foreign currency and other transactions | (136) |  |  | (440) |  |  | 525 |
Income not currently taxable(2) | (203) |  |  | (157) |  |  | (232) |
Income for tax but not book | 233 |  |  | 60 |  |  | 90 |
Expenses not currently deductible | 76 |  |  | 21 |  |  | 56 |
Realized gain/loss differences(3) | 17 |  |  | 60 |  |  | (101) |
Taxable income | $ | 1,509 |  |  | $ | 1,066 |  |  | $ | 938 |
_______________________________________________________________________________ (1)The calculation of estimated 2024 U.S. federal taxable income is based on certain estimated amounts, including information received from third parties and, as a result, actual 2024 U.S. federal taxable income will not be finally determined until the Company’s 2024 U.S. federal tax return is filed in 2025 (and, therefore, such estimate is subject to change). (2)Includes a reduction for dividend income from preferred equity that is not taxable until collected totaling $257, $198 and $175, respectively, net of dividend income collected of $33, $11 and $71, respectively, for the years ended December 31, 2024, 2023 and 2022, respectively. (3)Certain realized gain/loss differences are the result of the realization of certain tax only capital losses on the investments and liabilities acquired in the acquisition of Allied Capital Corporation in April 2010 (the “Allied Acquisition”). Because the Allied Acquisition was a “tax-free” reorganization under the Code, realized losses for tax purposes can differ from GAAP. Note that unlike the Allied Acquisition, the acquisition of American Capital, Ltd. in January 2017 was treated as a taxable purchase of the American Capital assets for purposes of the Company’s taxable income calculations; therefore, realized gains or losses for tax purposes are generally consistent with realized gains or losses under GAAP.

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- Definition Tabular disclosure of the federal tax basis of investment holdings. This item captures the aggregate cost of securities, aggregate gross unrealized appreciation for all securities in which there is an excess of value over tax cost, aggregate gross unrealized depreciation for all securities in which there is an excess of tax cost over value, net unrealized appreciation (depreciation), and an explanation of the differences between tax and book. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-03(h)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3 + Details
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