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Intangible Assets and Goodwill

12 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets and Goodwill

NOTE 5. Intangible Assets and Goodwill

Intangible assets consist of the following goodwill, Certificate of Need (“CON”) licenses and lease rights:

Schedule of Intangible Assets and Goodwill 

		Goodwill including CON Licenses				Lease Rights				Total
		(Amounts in $000’s)
Balances, December 31, 2023
Gross		$	1,323			$	54,577			$	55,900
Accumulated amortization		$	-			$	(47,296	)		$	(47,296	)
Net carrying amount		$	1,323			$	7,281			$	8,604
Acquisition of lease rights		$	-			$	24,000			$	24,000
Amortization for the year ended December 31, 2024		$	-			$	(4,657	)		$	(4,657	)
Balances, December 31, 2024
Gross		$	1,323			$	78,577			$	79,900
Accumulated amortization		$	-			$	(51,953	)		$	(51,953	)
Net carrying amount		$	1,323			$	26,624			$	27,947
Lease amendment		$	-			$	50,880			$	50,880
Amortization for the year ended December 31, 2025		$	-			$	(10,475	)		$	(10,475	)
Balances, December 31, 2025
Gross		$	1,323			$	129,457			$	130,780
Accumulated amortization		$	-			$	(62,428	)		$	(62,428	)
Net carrying amount		$	1,323			$	67,029			$	68,352

Estimated amortization expense for all finite-lived intangible assets for each of the future years ending December 31, is as follows:

Schedule of Estimated Amortization Expenses For Lease Rights 

		Amortization of Lease Rights
		(Amounts in $000’s)
2026		$	8,175
2027			7,949
2028			7,564
2029			7,488
2030			7,488
Thereafter			28,365
Total		$	67,029

STRAWBERRY FIELDS REIT, INC. and Subsidiaries

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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- References

No definition available.

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- Definition

The entire disclosure for goodwill and intangible assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/350-30/tableOfContent

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/350-20/tableOfContent

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