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FAIR VALUE MEASUREMENTS - Schedule of Items Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands | Jun. 30, 2023 | Dec. 31, 2022
--- | --- | ---
Mortgage Secured and Mezzanine Loans Receivable |  |
Assets: |  |
Loan receivable | $ 166,822 | $ 156,368
Recurring | Mortgage secured loans receivable |  |
Assets: |  |
Loan receivable | 144,192 | 117,684
Recurring | Mezzanine Loan Receivable |  |
Assets: |  |
Loan receivable | 22,630 | 38,684
Recurring | Level 1 | Mortgage Secured and Mezzanine Loans Receivable |  |
Assets: |  |
Loan receivable | 0 | 0
Recurring | Level 1 | Mortgage secured loans receivable |  |
Assets: |  |
Loan receivable | 0 | 0
Recurring | Level 1 | Mezzanine Loan Receivable |  |
Assets: |  |
Loan receivable | 0 | 0
Recurring | Level 2 | Mortgage Secured and Mezzanine Loans Receivable |  |
Assets: |  |
Loan receivable | 0 | 0
Recurring | Level 2 | Mortgage secured loans receivable |  |
Assets: |  |
Loan receivable | 0 | 0
Recurring | Level 2 | Mezzanine Loan Receivable |  |
Assets: |  |
Loan receivable | 0 | 0
Recurring | Level 3 | Mortgage Secured and Mezzanine Loans Receivable |  |
Assets: |  |
Loan receivable | 166,822 | 156,368
Recurring | Level 3 | Mortgage secured loans receivable |  |
Assets: |  |
Loan receivable | 144,192 | 117,684
Recurring | Level 3 | Mezzanine Loan Receivable |  |
Assets: |  |
Loan receivable | $ 22,630 | $ 38,684

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- Definition Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Publisher FASB -URI https://asc.fasb.org//310-10/tableOfContent + Details
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