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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2023
Accounting Policies [Abstract] |
Future Scheduled Lease Income for Operating Leases | The aggregate amount of future scheduled lease income on commercial operating leases, excluding any variable lease income and non-lease components, as of December 31, 2023, was as follows:
|  | (in thousands)
2024 |  | $ | 1,824 |
2025 |  | 1,769 |
2026 |  | 1,608 |
2027 |  | 1,318 |
2028 |  | 929 |
Thereafter |  | 5,366 |
Total scheduled lease income - operating leases |  | $ | 12,814 |
Schedule of Disaggregation of Revenue | The following table presents the disaggregation of revenue streams for the years ended December 31, 2023, 2022, and 2021:
|  |  | (in thousands)
|  |  | Year ended December 31,
Revenue Stream | Applicable Standard |  | 2023 | 2022 | 2021
Fixed lease income - operating leases | Leases |  | $ | 243,931 |  | $ | 240,031 |  | $ | 189,452 |
Variable lease income - operating leases | Leases |  | 12,433 |  | 10,754 |  | 8,565 |
Other property revenue | Revenue from contracts with customers |  | 4,945 |  | 5,931 |  | 3,688 |
Total revenue |  |  | $ | 261,309 |  | $ | 256,716 |  | $ | 201,705 |
Summary of Federal Income Tax Distributions | The following table indicates how distributions were characterized for federal income tax purposes for the years ended December 31, 2023, 2022, and 2021:
CALENDAR YEAR |  | 2023 | 2022 | 2021
Tax status of distributions |  |  |  |
Capital gain |  | 48.79 | % | — |  | 0.92 | %
Ordinary income |  | 28.46 | % | 13.42 | % | 7.82 | %
Return of capital |  | 22.75 | % | 86.58 | % | 91.26 | %
Schedule of Other Assets | As of December 31, 2023 and 2022, other assets consisted of the following amounts:
| in thousands
| December 31, 2023 | December 31, 2022
Receivable arising from straight line rents | $ | 347 |  | $ | 556 |
Accounts receivable, net of allowance | 267 |  | 217 |
Real estate related notes receivable | 7,039 |  | 5,871 |
Prepaid assets | 7,828 |  | 6,520 |
Other assets(1) | 5,294 |  | 1,954 |
Intangible assets, net of accumulated amortization | 2,723 |  | 2,112 |
Property and equipment, net of accumulated depreciation | 2,798 |  | 3,120 |
Goodwill | 491 |  | 866 |
Deferred charges and leasing costs | 862 |  | 1,471 |
Total Other Assets | $ | 27,649 |  | $ | 22,687 |
(1)See Involuntary Conversion of Assets discussion below for additional information on insurance receivable included here.

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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 + Details
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- Definition Tabular disclosure of the federal tax basis of investment holdings. This item captures the aggregate cost of securities, aggregate gross unrealized appreciation for all securities in which there is an excess of value over tax cost, aggregate gross unrealized depreciation for all securities in which there is an excess of tax cost over value, net unrealized appreciation (depreciation), and an explanation of the differences between tax and book. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-03(h)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3 + Details
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- Definition Tabular disclosure of maturity of undiscounted cash flows to be received by lessor on annual basis for operating lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479773/842-30-50-12 + Details
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