XML 58 R50.htm IDEA: XBRL DOCUMENT
v3.22.2

Summary of Significant Accounting Policies (Discontinued Operations - Net Income) (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2021 | Jun. 30, 2022 | Jun. 30, 2021
Net income from discontinued operations |  |  |
Impairment of assets |  | $ 1,500 | $ 1,500
Net income from discontinued operations | $ 25,315 | 797,688 | 47,800
Net (income) from discontinued operations attributable to noncontrolling interests | (2,273) | (179,089) | (4,838)
Discontinued Operations, Disposed of by Sale | Net Lease Business Segment |  |  |
Net income from discontinued operations |  |  |
Operating lease income |  | 35,596 |
Interest income |  | 885 |
Interest income from sales-type leases |  | 8,803 |
Other income |  | 4,292 |
Total revenues |  | 49,576 |
Interest expense |  | 7,484 |
Real estate expense |  | 5,072 |
Impairment of assets |  | 1,492 |
Other expense |  | (5,669) |
Total costs and expenses |  | 8,379 |
Income from sales of real estate |  | 683,738 |
Income from discontinued operations before earnings from equity method investments and other items |  | 724,935 |
Earnings from equity method investments |  | 127,129 |
Loss on early extinguishment of debt, net |  | (41,408) |
Net income from discontinued operations before income taxes |  | 810,656 |
Income tax expense |  | (12,968) |
Net income from discontinued operations |  | 797,688 |
Net (income) from discontinued operations attributable to noncontrolling interests |  | (179,089) |
Net income from discontinued operations attributable to iStar Inc. |  | 618,599 |
Discontinued Operations, Disposed of by Sale | Net Lease Business Segment | SAFE |  |  |
Net income from discontinued operations |  |  |
Interest expense |  | $ 1,300 |
Discontinued Operations - Held for Sale | Net Lease Business Segment |  |  |
Net income from discontinued operations |  |  |
Operating lease income | 40,752 |  | 83,265
Interest income | 889 |  | 1,749
Interest income from sales-type leases | 8,532 |  | 17,159
Other income | 1,161 |  | 2,436
Total revenues | 51,334 |  | 104,609
Interest expense | 10,776 |  | 21,530
Real estate expense | 6,972 |  | 15,148
Depreciation and amortization | 13,087 |  | 26,141
Recovery of loan losses | (105) |  | (257)
Recovery of losses on net investment in leases | (1,044) |  | (2,646)
Impairment of assets |  |  | 1,528
Total costs and expenses | 29,686 |  | 61,444
Income from sales of real estate | 2,114 |  | 2,114
Income from discontinued operations before earnings from equity method investments and other items | 23,762 |  | 45,279
Earnings from equity method investments | 1,599 |  | 2,600
Net income from discontinued operations before income taxes | 25,361 |  | 47,879
Income tax expense | (46) |  | (79)
Net income from discontinued operations | 25,315 |  | 47,800
Net (income) from discontinued operations attributable to noncontrolling interests | (2,273) |  | (4,838)
Net income from discontinued operations attributable to iStar Inc. | 23,042 |  | 42,962
Discontinued Operations - Held for Sale | Net Lease Business Segment | SAFE |  |  |
Net income from discontinued operations |  |  |
Interest expense | 2,100 |  | 4,100
Depreciation and amortization | $ 400 |  | $ 700

X
- Definition Amount of total costs and expenses attributable to disposal group, including, but not limited to, discontinued operation. + References No definition available. + Details
Name: | star_DisposalGroupIncludingDiscontinuedOperationCostsAndExpenses
Namespace Prefix: | star_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of asset impairment attributable to disposal group, including, but not limited to, discontinued operation. + References No definition available. + Details
Name: | star_DisposalGroupIncludingDiscontinuedOperationImpairmentOfAssets
Namespace Prefix: | star_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of income from discontinued operations before earnings from equity method investments and other items attributable to disposal group, including, but not limited to, discontinued operation. + References No definition available. + Details
Name: | star_DisposalGroupIncludingDiscontinuedOperationIncomeBeforeEarningsFromEquityMethodInvestmentsAndOtherItems
Namespace Prefix: | star_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of earnings from equity method investments attributable to disposal group, including, but not limited to, discontinued operation. + References No definition available. + Details
Name: | star_DisposalGroupIncludingDiscontinuedOperationIncomeFromEquityMethodInvestments
Namespace Prefix: | star_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of income (loss) from the sales of real estate attributable to disposal group, including, but not limited to, discontinued operation. + References No definition available. + Details
Name: | star_DisposalGroupIncludingDiscontinuedOperationIncomeLossFromSalesOfRealEstate
Namespace Prefix: | star_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of income tax expense attributable to disposal group, including, but not limited to, discontinued operation. + References No definition available. + Details
Name: | star_DisposalGroupIncludingDiscontinuedOperationIncomeTaxExpense
Namespace Prefix: | star_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of interest income from sales-type leases attributable to disposal group, including, but not limited to, discontinued operation. + References No definition available. + Details
Name: | star_DisposalGroupIncludingDiscontinuedOperationInterestIncomeFromSalesTypeLeases
Namespace Prefix: | star_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of loss on early extinguishment of debt attributable to disposal group, including, but not limited to, discontinued operation. + References No definition available. + Details
Name: | star_DisposalGroupIncludingDiscontinuedOperationLossOnEarlyExtinguishmentOfDebtNet
Namespace Prefix: | star_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of net income before income taxes attributable to disposal group, including, but not limited to, discontinued operation. + References No definition available. + Details
Name: | star_DisposalGroupIncludingDiscontinuedOperationNetIncomeBeforeIncomeTaxes
Namespace Prefix: | star_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of operating lease income attributable to disposal group, including, but not limited to, discontinued operation. + References No definition available. + Details
Name: | star_DisposalGroupIncludingDiscontinuedOperationOperatingLeaseIncome
Namespace Prefix: | star_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of other expense, net of adjustments, attributable to disposal group, including, but not limited to, discontinued operation. + References No definition available. + Details
Name: | star_DisposalGroupIncludingDiscontinuedOperationOtherExpenseNet
Namespace Prefix: | star_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of provision (recovery) for loan losses attributable to disposal group, including, but not limited to, discontinued operation. + References No definition available. + Details
Name: | star_DisposalGroupIncludingDiscontinuedOperationProvisionRecoveryForLoanLosses
Namespace Prefix: | star_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of provision (recovery) for losses on net investment in leases attributable to disposal group, including, but not limited to, discontinued operation. + References No definition available. + Details
Name: | star_DisposalGroupIncludingDiscontinuedOperationProvisionRecoveryForLossesOnNetInvestmentInLeases
Namespace Prefix: | star_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of real estate expense attributable to disposal group, including, but not limited to, discontinued operation. + References No definition available. + Details
Name: | star_DisposalGroupIncludingDiscontinuedOperationRealEstateExpense
Namespace Prefix: | star_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The portion of profit or loss for the period from discontinued operations, net of income taxes, which is attributable to the parent. + References No definition available. + Details
Name: | star_NetIncomeLossAttributableToParentTotalDiscontinuedOperations
Namespace Prefix: | star_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of depreciation and amortization expense attributable to disposal group, including, but not limited to, discontinued operation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721673-107760 + Details
Name: | us-gaap_DisposalGroupIncludingDiscontinuedOperationDepreciationAndAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of interest expense attributable to disposal group, including, but not limited to, discontinued operation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section S99 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=26872618&loc=d3e7436-122677 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=109222160&loc=d3e1063-107759 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721673-107760 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=109222160&loc=d3e1060-107759 + Details
Name: | us-gaap_DisposalGroupIncludingDiscontinuedOperationInterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of interest income attributable to disposal group, including, but not limited to, discontinued operation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721673-107760 + Details
Name: | us-gaap_DisposalGroupIncludingDiscontinuedOperationInterestIncome
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of other income attributable to disposal group, including, but not limited to, discontinued operation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721673-107760 + Details
Name: | us-gaap_DisposalGroupIncludingDiscontinuedOperationOtherIncome
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of revenue attributable to disposal group, including, but not limited to, discontinued operation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721673-107760 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760 + Details
Name: | us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_DisposalGroupNotDiscontinuedOperationIncomeStatementDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount after tax of income (loss) from a discontinued operation including the portion attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(12)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3B -URI http://asc.fasb.org/extlink&oid=109222160&loc=SL51721525-107759 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5C -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721675-107760 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109222160&loc=d3e957-107759 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109222650&loc=d3e1361-107760 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=109222160&loc=SL51721523-107759 Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=109222160&loc=d3e1012-107759 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 270 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109227538&loc=d3e44648-109337 + Details
Name: | us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount after tax of income (loss) from a discontinued operation attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=109222160&loc=d3e1012-107759 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=123454820&loc=SL4568447-111683 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721673-107760 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109222650&loc=d3e1361-107760 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=123454820&loc=SL4569616-111683 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5C -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721675-107760 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3B -URI http://asc.fasb.org/extlink&oid=109222160&loc=SL51721525-107759 Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=109222160&loc=SL51721523-107759 Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109222160&loc=d3e957-107759 + Details
Name: | us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToNoncontrollingInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_DisposalGroupClassificationAxis=us-gaap_DiscontinuedOperationsDisposedOfBySaleMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis=star_NetLeaseBusinessSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=srt_AffiliatedEntityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DisposalGroupClassificationAxis=us-gaap_DiscontinuedOperationsHeldforsaleMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |