Concentrations	12 Months Ended
Dec. 31, 2018
Risks and Uncertainties [Abstract]
Concentrations	2 – CONCENTRATIONS The Company’s revenue is highly concentrated, with lease payments from the lessee of P&WV and PWRS assets representing approximately 46% and 41%, respectively, of the Company’s consolidated revenues for the year ended December 31, 2018. PWV’s tenant is NSC which is a Class I railroad and, as reported in its Form 10-K filed with the SEC on February 8, 2019, had approximately $15.4 billion of total stockholders’ equity as of December 31, 2018, and earned approximately $2.7 billion of net income during its fiscal year ended December 31, 2018. Power REIT places its cash and cash equivalents with a single, high-credit quality financial institution; however amounts are not insured or guaranteed by the FDIC.

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-URI http://asc.fasb.org/topic&trid=2134479

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