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Accounts Payable, Accrued Expenses and Other Liabilities | 3 Months Ended
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Mar. 31, 2025
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 March 31, 2025 and December 31, 2024:
|  | March 31, 2025 |  |  | December 31, 2024 |
Accounts payable |  | $ | 1,504,796 |  |  | $ | 2,183,546 |
Accrued expenses |  |  | 3,512,121 |  |  |  | 5,076,445 |
Accrued interest expense |  |  | 7,113,851 |  |  |  | 7,529,123 |
Deferred gain on sale of MF Property |  |  | 6,596,622 |  |  |  | 6,596,622 |
Reserve for credit losses on unfunded commitments (Note 10) |  |  | 118,000 |  |  |  | 186,000 |
Derivative instruments at fair value (Note 15) |  |  | 1,400,096 |  |  |  | 609,766 |
Other liabilities |  |  | 1,316,119 |  |  |  | 1,299,266 |
Total accounts payable, accrued expenses and other liabilities |  | $ | 21,561,605 |  |  | $ | 23,480,768 |
See Note 10 for information regarding the Partnership’s allowance for credit losses related to its unfunded commitments.

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