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FAIR VALUE MEASUREMENTS - Significant Unobservable Inputs (Details) | Mar. 31, 2026 USD ($) mo | Dec. 31, 2025 USD ($) mo
--- | --- | ---
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Life settlement policies, at fair value | $ 392,770,863 | $ 468,857,929
Long-term debt, at fair value | 38,156,705 |
Discount rate |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Life settlement policies, at fair value | 392,770,863 |
Historical realized gains by risk category |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Life settlement policies, at fair value | $ 392,770,863 |
Life settlement policies, measurement input | 0.24 |
Discounted cash flow | Weighted Average | Discount rate |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Life settlement policies, measurement input | 0.10 |
Level 3 |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Life settlement policies, at fair value | $ 392,770,863 | 468,857,929
Long-term debt, at fair value | 38,156,705 |
Level 3 | Discounted cash flow |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Life settlement policies, at fair value | 392,770,863 | $ 468,857,929
Long-term debt, at fair value | $ 38,156,705 |
Level 3 | Discounted cash flow | Weighted Average | Discount rate |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Life settlement policies, measurement input | 0.10 | 0.13
Long-term debt, measurement input | 0.084 |
Level 3 | Discounted cash flow | Weighted Average | Life expectancy (months) |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Life settlement policies, measurement input | mo | 39 | 45
Level 3 | Discounted cash flow | Weighted Average | Risk score |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Life settlement policies, measurement input | 2.25 | 2.16
Level 3 | Discounted cash flow | Minimum | Discount rate |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Life settlement policies, measurement input | 0.10 | 0.13
Long-term debt, measurement input | 0.080 |
Level 3 | Discounted cash flow | Minimum | Life expectancy (months) |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Life settlement policies, measurement input | mo | 1 | 1
Level 3 | Discounted cash flow | Minimum | Risk score |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Life settlement policies, measurement input | 1 | 1
Level 3 | Discounted cash flow | Maximum | Discount rate |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Life settlement policies, measurement input | 0.11 | 0.15
Long-term debt, measurement input | 0.085 |
Level 3 | Discounted cash flow | Maximum | Life expectancy (months) |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Life settlement policies, measurement input | mo | 265 | 267
Level 3 | Discounted cash flow | Maximum | Risk score |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Life settlement policies, measurement input | 5 | 5

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