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DEFERRED REVENUE | 12 Months Ended
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Dec. 31, 2023
DEFERRED REVENUE |
DEFERRED REVENUE | NOTE 19. DEFERRED REVENUE Deferred revenue consisted of the following (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of
​ |  | December 31, 2023 |  | December 31, 2022
Prepaid Rent | ​ | $ | 3,723 | ​ | $ | 3,951
Interest Reserve from Commercial Loans and Investments | ​ | ​ | 744 | ​ | ​ | 1,262
Tenant Contributions | ​ | ​ | 733 | ​ | ​ | 522
Total Deferred Revenue | ​ | $ | 5,200 | ​ | $ | 5,735
​ Interest Reserve from Commercial Loans and Investments. In connection with two of the Company’s commercial loan investments, the borrower has deposited interest and/or real estate tax reserves in accounts held by the Company. Those accounts balances are included in restricted cash on the Company’s consolidated balance sheets with the corresponding liability recorded in deferred revenue as seen above. Pursuant to each respective agreement, interest reserves are either (i) utilized to fund the monthly interest due on the loan or (ii) maintained throughout the term of the loan. ​

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