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Accounts Payable, Accrued Expenses and Other Liabilities | 12 Months Ended
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Dec. 31, 2024
Payables and Accruals [Abstract] |
Accounts Payable, Accrued Expenses and Other Liabilities | 11. Accounts Payable, Accrued Expenses and Other Liabilities The following table summarizes the Partnership’s accounts payable, accrued expenses and other liabilities as of December 31, 2024 and 2023:
|  | December 31, 2024 |  |  | December 31, 2023 |
Accounts payable |  | $ | 2,183,546 |  |  | $ | 1,518,267 |
Accrued expenses |  |  | 5,076,445 |  |  |  | 4,104,945 |
Accrued interest expense |  |  | 7,529,123 |  |  |  | 7,935,327 |
Deferred gain on sale of MF Property |  |  | 6,596,622 |  |  |  | 6,596,622 |
Reserve for credit losses on unfunded commitments (Note 10) |  |  | 186,000 |  |  |  | 678,000 |
Derivative instruments at fair value (Note 15) |  |  | 609,766 |  |  |  | 705,694 |
Other liabilities |  |  | 1,299,266 |  |  |  | 1,419,233 |
Total accounts payable, accrued expenses and other liabilities |  | $ | 23,480,768 |  |  | $ | 22,958,088 |
See Note 10 for information regarding the Partnership’s allowance for credit losses related to its unfunded commitments.

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