XML 56 R46.htm IDEA: XBRL DOCUMENT v3.23.3

Accounts Payable, Accrued Expenses and Other Liabilities (Tables)

9 Months Ended

Sep. 30, 2023

Payables and Accruals [Abstract]

Summary of Accounts Payable, Accrued Expenses and Other Liabilities

The following table summarizes the Partnership’s accounts payable, accrued expenses and other liabilities as of September 30, 2023 and December 31, 2022:

		September 30, 2023				December 31, 2022
Accounts payable		$	1,075,105			$	1,244,918
Accrued expenses			4,419,922				4,888,438
Accrued interest expense			8,305,550				7,186,021
Deferred gain on sale of MF Property			6,596,622				6,596,622
Reserve for credit losses on unfunded commitments (Note 13)			836,000				-
Derivative instruments at fair value (Note 18)			12,927				-
Bond purchase commitment, at fair value (Note 19)			112,448				-
Other liabilities			2,263,700				1,817,507
Total accounts payable, accrued expenses and other liabilities		$	23,622,274			$	21,733,506

X

- References

No definition available.

+ Details

Name:	us-gaap_PayablesAndAccrualsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration