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v3.23.3

Business and Organization (Details) | 9 Months Ended |  |
--- | --- | --- | ---
Sep. 30, 2023 segment shares | Mar. 31, 2023 shares | Sep. 30, 2022 shares
Business and Organization |  |  |
Number of shares of common stock in Safehold, Inc. received in Spin-off |  | 13,522,651 |
Percentage of common shares of beneficial interest distributed at Spin-off |  | 100.00% |
Pro rata distribution of common shares issued for each outstanding share of iStar common share at Spin-off. | 0.153 | 0.153 | 0.153
Number of operating segments | segment | 1 |  |

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- Definition Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 18 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-18 + Details
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