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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax Disclosure [Abstract] |
Schedule of Tax Status of Dividends Paid | The Company satisfied its REIT distribution requirement by distributing $0.88 per common share in 2018. The taxability of such dividends are as follows:
| Year Ended December 31,
| 2018 |  | 2017 |  | 2016
Dividend paid per share | $ | 0.88 |  |  | $ | 0.88 |  |  | $ | 0.82 |
Ordinary income | 100 | % |  | 58 | % |  | 100 | %
Return of capital | — | % |  | — | % |  | — | %
Capital gains | — | % |  | 42 | % |  | — | %
Schedule of Income Tax Expense (Benefit) | Income tax expense (benefit) consists of the following:
| Year Ended December 31,
(Amounts in thousands) | 2018 |  | 2017 |  | 2016
Income tax expense (benefit): |  |  |  |  |
Current: |  |  |  |  |
U.S. federal income tax | $ | 154 |  |  | $ | — |  |  | $ | — |
U.S. state and local income tax | 101 |  |  | 22 |  |  | — |
Puerto Rico income tax | 560 |  |  | 674 |  |  | 609 |
Total current | 815 |  |  | 696 |  |  | 609 |
Deferred: |  |  |  |  |
Puerto Rico income tax | 2,704 |  |  | (974 | ) |  | 195 |
Total deferred | 2,704 |  |  | (974 | ) |  | 195 |
Total income tax expense (benefit) | $ | 3,519 |  |  | $ | (278 | ) |  | $ | 804 |
Schedule of Net Deferred Income Tax Liability | Below is a table summarizing the net deferred income tax liability balance as of December 31, 2018 and 2017:
(Amounts in thousands) |
Balance at January 1, 2017 | $ | (3,802 | )
Change in deferred tax assets: |
Depreciation | (312 | )
Amortization of deferred financing costs | (46 | )
Provision for doubtful accounts | 514 |
Insurance claims receivable | 501 |
Change in deferred tax liabilities: |
Depreciation | 102 |
Straight-line rent | 207 |
Amortization of acquired leases | 8 |
Balance at December 31, 2017 | (2,828 | )
Change in deferred tax assets: |
Amortization of deferred financing costs | (46 | )
Provision for doubtful accounts | (200 | )
Insurance claims receivable | (42 | )
Charitable contribution | 5 |
Change in deferred tax liabilities: |
Depreciation | (2,261 | )
Straight-line rent | (181 | )
Amortization of acquired leases | 21 |
Balance at December 31, 2018 | $ | (5,532 | )

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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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