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INCOME TAXES - Reconciliation of Income Tax Computed at Federal Statutory Rate (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Effective Income Tax Rate Reconciliation, Amount |  |  |
Income Tax Benefit Computed at Federal Statutory Rate | $ 2,795 | $ 4,408 | $ 971
State Income Tax, Net of Federal Income Tax Benefit | 593 | 936 | 180
Income Tax on Permanently Non-Deductible Items | (484) |  | (112)
Tax Benefit due to De-Recognition of REIT Deferred Tax Liabilities |  |  | 82,460
Valuation Allowance |  | (2,216) |
Other Reconciling Items | (74) | (49) |
Benefit for Income Taxes | $ 2,830 | $ 3,079 | $ 83,499
Effective Income Tax Rate Reconciliation, Percent |  |  |
Federal statutory rate (as a percent) | 21.00% | 21.00% | 21.00%
Income Tax (Expense) Benefit Computed at Federal Statutory Rate (as a percent) | 852.10% | 16.40% | (19.50%)
State Income Tax, Net of Federal Income Tax Benefit (as a percent) | 180.80% | 3.50% | (3.60%)
Income Tax on Permanently Non-Deductible Items (as a percent) | (147.60%) | 0.00% | 2.20%
Tax Benefit due to De-Recognition of REIT Deferred Tax Liabilities (as a percent) | 0.00% | 0.00% | (1652.60%)
Valuation Allowance (as a percent) | 0.00% | (8.20%) | 0.00%
Other Reconciling Items (as a percent) | (22.60%) | (0.20%) | 0.00%
Benefit (Expense) for Income Taxes (as a percent) | 862.80% | 11.50% | (1673.40%)

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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to tax benefit due to de-recognition of real estate investment trust (REIT). + References No definition available. + Details
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- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to tax benefit due to De-recognition of Real estate investment trust (REIT). + References No definition available. + Details
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