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FAIR VALUE OF FINANCIAL INSTRUMENTS - Carrying Value and Estimated Fair Value (Details) - USD ($) $ in Thousands | Sep. 30, 2025 | Dec. 31, 2024
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Carrying Value | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |
Carrying value and estimated fair value of financial instruments |  |
Cash and Cash Equivalents | $ 9,281 | $ 9,017
Restricted Cash | 8,289 | 8,344
Carrying Value | Significant Other Observable Inputs (Level 2) |  |
Carrying value and estimated fair value of financial instruments |  |
Commercial Loans and Investments | 112,187 | 105,043
Long-Term Debt | 604,163 | 518,993
Estimated Fair Value | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |
Carrying value and estimated fair value of financial instruments |  |
Cash and Cash Equivalents | 9,281 | 9,017
Restricted Cash | 8,289 | 8,344
Estimated Fair Value | Significant Other Observable Inputs (Level 2) |  |
Carrying value and estimated fair value of financial instruments |  |
Commercial Loans and Investments | 115,603 | 110,665
Long-Term Debt | $ 593,436 | $ 508,309

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- Definition Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-11 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-11 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-10 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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