XML 45 R28.htm IDEA: XBRL DOCUMENT
v3.25.0.1

Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Summary of Significant Accounting Policies [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The table below details the current and deferred income tax benefit (expense) for the years ended December 31, 2024, 2023 and 2022 (in thousands):
| 2024 |  | 2023 |  | 2022
Current TRS income tax | $ | 137 |  |  | $ | — |  |  | $ | (137) |
Current state income tax expense | (360) |  |  | (240) |  |  | (226) |
Current foreign income tax | (1,460) |  |  | (513) |  |  | (1) |
Current foreign withholding tax | (1,290) |  |  | (1,318) |  |  | (1,041) |
Deferred TRS income tax (expense) benefit | — |  |  | — |  |  | — |
Deferred foreign withholding tax | — |  |  | — |  |  | — |
Deferred income tax benefit | 1,540 |  |  | 344 |  |  | 169 |
Income tax expense | $ | (1,433) |  |  | $ | (1,727) |  |  | $ | (1,236) |
Schedule of Deferred Tax Assets and Liabilities | The Company’s consolidated deferred tax position is summarized as follows at December 31 (in thousands):
| 2024 |  | 2023
Fixed assets | $ | 22,268 |  |  | $ | 25,416 |
Net operating losses | 14,208 |  |  | 11,296 |
Start-up costs | 2,144 |  |  | 2,301 |
Other | 2,385 |  |  | 2,698 |
Total deferred tax assets | $ | 41,005 |  |  | $ | 41,711 |
Fixed assets | $ | (14,546) |  |  | $ | — |
Capital improvements | (2,562) |  |  | (2,786) |
Straight-line receivable | (904) |  |  | (982) |
Other | (2,129) |  |  | (805) |
Total deferred tax liabilities | $ | (20,141) |  |  | $ | (4,573) |
Valuation allowance | (34,936) |  |  | (36,613) |
Net deferred tax (liability) asset | $ | (14,072) |  |  | $ | 525 |
Schedule of Intangible Assets and Goodwill | Intangible assets and liabilities (included in "Other assets" and "Accounts payable and accrued liabilities" in the accompanying consolidated balance sheets) consist of the following at December 31 (in thousands):
| 2024 |  | 2023
Assets: |  |  |
In-place leases, net of accumulated amortization of $27.3 million and $26.6 million, respectively | $ | 14,677 |  |  | $ | 16,402 |
Above-market lease, net of accumulated amortization of $1.4 million and $1.3 million, respectively | 165 |  |  | 211 |
Tradenames, net of accumulated amortization of $850 thousand and $716 thousand, respectively (1) | 8,314 |  |  | 8,447 |
Contract value, net of accumulated amortization of $2.4 million and $2.0 million, respectively | 8,592 |  |  | 8,957 |
Goodwill | 693 |  |  | 693 |
Total intangible assets, net | $ | 32,441 |  |  | $ | 34,710 |
Liabilities: |  |  |
Below-market lease, net of accumulated amortization of $3.5 million and $3.1 million, respectively | $ | 7,139 |  |  | $ | 7,557 |
(1) At December 31, 2024 and 2023, $5.4 million in tradenames had indefinite lives and were not amortized.
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense | Future amortization of in-place leases, net, above-market lease, net, tradenames, net, contract value, net and below-market lease, net at December 31, 2024 is as follows (in thousands):
| In place leases |  | Tradenames (1) |  | Contract Value |  | Above-market lease |  | Below-market lease
Year: |  |  |  |  |  |  |  |  |
2025 | $ | 1,689 |  |  | $ | 133 |  |  | $ | 365 |  |  | $ | 46 |  |  | $ | (408) |
2026 | 1,606 |  |  | 133 |  |  | 365 |  |  | 46 |  |  | (324) |
2027 | 1,600 |  |  | 133 |  |  | 365 |  |  | 46 |  |  | (259) |
2028 | 1,506 |  |  | 133 |  |  | 365 |  |  | 27 |  |  | (254) |
2029 | 1,233 |  |  | 133 |  |  | 365 |  |  | — |  |  | (251) |
Thereafter | 7,043 |  |  | 2,293 |  |  | 6,767 |  |  | — |  |  | (5,643) |
Total | $ | 14,677 |  |  | $ | 2,958 |  |  | $ | 8,592 |  |  | $ | 165 |  |  | $ | (7,139) |
Weighted average amortization period (years) | 12.6 |  | 23.3 |  | 23.5 |  | 3.6 |  | 28.3
(1) Excludes $5.4 million in tradenames with indefinite lives.
Unusual Risks and Uncertainties |

X
- Definition Summary of Significant Accounting Policies [Abstract] + References No definition available. + Details
Name: | epr_SummaryOfSignificantAccountingPoliciesAbstract
Namespace Prefix: | epr_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-20/tableOfContent + Details
Name: | us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482640/350-30-55-40 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2 + Details
Name: | us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the nature of the unusual risk or uncertainty, if estimable, such as the threat of expropriation of its assets by a foreign government, rapid technological obsolescence in the industry, risk of natural disaster from earthquake or weather events, and availability of or continuation of a labor force at a reasonable cost. + References No definition available. + Details
Name: | us-gaap_UnusualRisksAndUncertaintiesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration