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Note 10 - Leasing Arrangements | 9 Months Ended
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Sep. 30, 2024
Notes to Financial Statements |
Lessor, Operating Leases [Text Block] |
10. | LEASING ARRANGEMENTS
The Company leases land primarily to agriculture operators and leases space in commercial buildings primarily to restaurant and retail tenants with terms continuing through 2048. These operating leases generally provide for minimum rents for commercial properties and land assets and, in some cases, licensing fees for use of trade names, percentage rentals based on tenant revenues, and reimbursement of common area maintenance and other expenses. Certain leases allow the lessee an option to extend or terminate the agreement. There are no leases allowing a lessee an option to purchase the underlying asset. Leasing income subject to Accounting Standards Codification Topic 842 for the three and nine months ended September 30, 2024 and 2023 were as follows:
|  | Three Months Ended |  |  | Nine Months Ended |
|  | September 30, |  |  | September 30, |
|  | (unaudited) |  |  | (unaudited) |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
|  | (in thousands) |  |  | (in thousands) |
Minimum rentals |  | $ | 1,083 |  |  | $ | 849 |  |  | $ | 3,105 |  |  | $ | 2,493 |
Percentage rentals |  |  | 734 |  |  |  | 233 |  |  |  | 1,783 |  |  |  | 1,263 |
Licensing fees |  |  | 67 |  |  |  | 188 |  |  |  | 136 |  |  |  | 706 |
Other |  |  | 374 |  |  |  | 349 |  |  |  | 725 |  |  |  | 916 |
Total |  | $ | 2,258 |  |  | $ | 1,619 |  |  | $ | 5,749 |  |  | $ | 5,378 |

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- Definition The entire disclosure for lessor's operating leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/842-30/tableOfContent + Details
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