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LEASES - Lessor, Lease Receivables and Investment in Operating Leases and their Corresponding Balance Sheet Location (Details) - USD ($) $ in Thousands | Sep. 30, 2025 | Dec. 31, 2024
--- | --- | ---
Direct financing and sales-type leases |  |
Lease receivables | $ 258,481 | $ 251,507
Guaranteed residual assets | 27,732 | 24,045
Unguaranteed residual assets | 11,490 | 10,463
Deferred initial direct costs | 1,426 | 1,352
Unearned income | (26,996) | (24,673)
Net investment in direct financing and sales-type leases | 272,133 | 262,694
Operating leases |  |
Investment in operating leases | 358,600 | 308,993
Accumulated depreciation | (100,211) | (95,053)
Deferred initial direct costs | 994 | 978
Net investment in operating leases | 259,383 | 214,918
Total lease assets | $ 531,516 | $ 477,612

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