XML 66 R51.htm IDEA: XBRL DOCUMENT
v3.25.0.1

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Income Tax Disclosure [Abstract] |
Schedule of Pre-Tax GAAP Income | A summary of our pre-tax GAAP income is as follows (in thousands):
| Year Ended December 31,
| 2024 |  | 2023 |  | 2022
Pre‑tax GAAP income: |  |  |  |  |
REIT | $ | 247,068 |  |  | $ | 320,045 |  |  | $ | 303,320 |
TRS Consolidated Group | 50,329 |  |  | 107,858 |  |  | 67,991 |
Total pre‑tax GAAP income | $ | 297,397 |  |  | $ | 427,903 |  |  | $ | 371,311 |
Schedule of Provision for Income Taxes | Our provision for income taxes is comprised as follows (in thousands):
| Year Ended December 31,
| 2024 |  | 2023 |  | 2022
Current tax provision: |  |  |  |  |
Federal | $ | 18,880 |  |  | $ | 26,269 |  |  | $ | 14,167 |
State | 6,211 |  |  | 8,427 |  |  | 5,058 |
Total | 25,091 |  |  | 34,696 |  |  | 19,225 |
Deferred tax (benefit) provision: |  |  |  |  |
Federal | $ | (8,795) |  |  | $ | (5,272) |  |  | $ | (1,373) |
State | (2,818) |  |  | (1,783) |  |  | (370) |
Valuation allowance | — |  |  | (294) |  |  | 2 |
Total | (11,613) |  |  | (7,349) |  |  | (1,741) |
Total income tax expense | $ | 13,478 |  |  | $ | 27,347 |  |  | $ | 17,484 |
Schedule of Reconciliation of Income Tax Rate | A reconciliation of our effective income tax rate as a percentage of pre-tax income to the U.S. federal statutory rate is as follows:
| Year Ended December 31,
| 2024 |  | 2023 |  | 2022
U.S. federal statutory rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
REIT non‑taxable income | (17.4) | % |  | (15.7) | % |  | (17.2) | %
State and local income taxes, net of federal tax benefit | 0.9 | % |  | 1.2 | % |  | 1.0 | %
Other | 0.1 | % |  | (0.1) | % |  | (0.1) | %
Effective income tax rate | 4.6 | % |  | 6.4 | % |  | 4.7 | %
Schedule of Deferred Tax Assets and Liabilities | The significant components of our deferred tax assets and liabilities of our TRS Consolidated Group are as follows (in thousands):
| December 31,
| 2024 |  | 2023
Deferred tax assets: |  |  |
Expenses not currently deductible | $ | 33,189 |  |  | $ | 27,144 |
Loan loss reserves | 7,084 |  |  | 7,088 |
Net operating loss carryforwards | 234 |  |  | 188 |
Other | 396 |  |  | 346 |
Deferred tax assets, net | $ | 40,903 |  |  | $ | 34,766 |
Deferred tax liabilities: |  |  |
Mortgage servicing rights | $ | 24,420 |  |  | $ | 28,286 |
Intangibles | 5,106 |  |  | 5,565 |
Interest in equity affiliates, net | 1,568 |  |  | 2,719 |
Deferred tax liabilities, net | $ | 31,094 |  |  | $ | 36,570 |

X
- Definition Tabular disclosure of operating income loss. + References No definition available. + Details
Name: | abr_ScheduleOfOperatingIncomeLossTableTextBlock
Namespace Prefix: | abr_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
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 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://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration