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OTHER BALANCE SHEET DETAILS (Tables)
 9 Months Ended
Sep. 30, 2024
Payables and Accruals [Abstract]  
Schedule of Supplemental Detail Disclosures for Consolidated Balance Sheet
As of September 30, 2024 and December 31, 2023, tenant deferred rent and other receivables consisted of the following:
September 30,
2024		December 31,
2023
Straight-line rent$16,868,726 $12,474,137 
Tenant rent and billed reimbursements236,608 107,635 
Unbilled tenant reimbursements282,785 212,796 
Total$17,388,119 $12,794,568 
As of September 30, 2024 and December 31, 2023, prepaid expenses and other assets consisted of the following:
September 30,
2024		December 31,
2023
Prepaid expenses
$1,528,756 $1,445,629 
Construction advances (1)199,856 1,352,355 
Other assets
1,199,770 626,575 
Deferred financing costs on credit facility revolver473,643 748,662 
Total
$3,402,025 $4,173,221 
(1)    The balance as of September 30, 2024 and December 31, 2023 represents advances for improvements to be made to the Lindsay property in Franklinton, North Carolina.
As of September 30, 2024 and December 31, 2023, accounts payable, accrued and other liabilities consisted of the following:
September 30,
2024		December 31,
2023
Accounts payable$766,483 $562,647 
Accrued expenses
1,698,283 1,202,115 
Accrued interest payable257,232 358,777 
Unearned rent1,631,952 2,076,300 
Security deposits
469,409 82,981 
Lease incentive obligation162,065 186,688 
Total$4,985,424 $4,469,508