XML 47 R37.htm IDEA: XBRL DOCUMENT v3.24.1.u1

Note 2 - Significant Accounting Policies - Assets Measured on a Nonrecurring Basis (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
NTR Property Management [Member]
Goodwill	$ 451,000
Fair Value, Nonrecurring [Member]
Total Assets	1,574,000	$ 2,423,000
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total Assets	0	0
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member]
Total Assets	0	0
Fair Value, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total Assets	1,574,000	2,423,000
Fair Value, Nonrecurring [Member] | Dubose Model Homes [Member]
Goodwill	1,123,000	1,123,000
Fair Value, Nonrecurring [Member] | Dubose Model Homes [Member] | Fair Value, Inputs, Level 1 [Member]
Goodwill	0	0
Fair Value, Nonrecurring [Member] | Dubose Model Homes [Member] | Fair Value, Inputs, Level 2 [Member]
Goodwill	0	0
Fair Value, Nonrecurring [Member] | Dubose Model Homes [Member] | Fair Value, Inputs, Level 3 [Member]
Goodwill	1,123,000	1,123,000
Fair Value, Nonrecurring [Member] | NTR Property Management [Member]
Goodwill	451,000	1,300,000
Fair Value, Nonrecurring [Member] | NTR Property Management [Member] | Fair Value, Inputs, Level 1 [Member]
Goodwill	0	0
Fair Value, Nonrecurring [Member] | NTR Property Management [Member] | Fair Value, Inputs, Level 2 [Member]
Goodwill	0	0
Fair Value, Nonrecurring [Member] | NTR Property Management [Member] | Fair Value, Inputs, Level 3 [Member]
Goodwill	$ 451,000	$ 1,300,000

X

- Definition

Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

+ Details

Name:	us-gaap_AssetsFairValueDisclosure
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Fair value portion of asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

+ Details

Name:	us-gaap_GoodwillFairValueDisclosure
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	us-gaap_ReportingUnitAxis=sqft_NtrPropertyManagementMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsNonrecurringMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_ReportingUnitAxis=sqft_DuboseModelHomesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: