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BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Deferred Rent Receivable and Charges (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
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BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |
Deferred rent receivable | $ 20,949 | $ 20,870
Deferred leasing costs, net of accumulated amortization of $9,637 and $8,971, respectively | 8,319 | 8,453
Deferred leasing costs, accumulated amortization | 9,637 | 8,971
Deferred offering costs | 5,664 | 6,281
Deferred financing costs, net of accumulated amortization of $30 and $0 , respectively | 2,120 |
Deferred financing costs, accumulated amortization | (30) | 0
Other deferred costs | 491 | 491
Deferred rent receivable and charges, net | $ 37,543 | $ 36,095

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- Definition Represents the carrying amount as of the balance sheet of deferred rent receivable, deferred finance costs, and deferred leasing costs, net of accumulated amortization. + References No definition available. + Details
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- Definition Amount of accumulated amortization of debt issuance costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=124435984&loc=d3e28555-108399 + Details
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- Definition For an unclassified balance sheet, the accumulated amortization, as of the reporting date, which represents the periodic charge to earnings of initial direct costs which have been deferred and are being allocated over the lease term in proportion to the recognition of rental income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 30 -Section 25 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=123408481&loc=SL77919138-209958 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 25 -Paragraph 16 -URI https://asc.fasb.org/extlink&oid=123394419&loc=d3e40588-112709 Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 35 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=123394697&loc=d3e40879-112712 + Details
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- Definition This element represents costs incurred by the lessor that are (a) costs to originate a lease incurred in transactions with independent third parties that (i) result directly from and are essential to acquire that lease and (ii) would not have been incurred had that leasing transaction not occurred and (b) certain costs directly related to specified activities performed by the lessor for that lease. Those activities are: evaluating the prospective lessee's financial condition; evaluating and recording guarantees, collateral, and other security arrangements; negotiating lease terms; preparing and processing lease documents; and closing the transaction. This element is net of accumulated amortization. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 25 -Paragraph 16 -URI https://asc.fasb.org/extlink&oid=123394419&loc=d3e40588-112709 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 25 -Paragraph 17 -URI https://asc.fasb.org/extlink&oid=123394419&loc=d3e40246-112709 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 30 -Section 25 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=123408481&loc=SL77919138-209958 Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 35 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=123394697&loc=d3e40879-112712 + Details
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- Definition Amount, after accumulated amortization, of debt issuance costs. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 1D -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=124435984&loc=d3e28555-108399 + Details
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- Definition Specific incremental costs directly attributable to a proposed or actual offering of securities which are deferred at the end of the reporting period. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.A) -URI https://asc.fasb.org/extlink&oid=122040515&loc=d3e105025-122735 + Details
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- Definition Amount of excess of rental income recognized over rental payment required by lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 30 -Section 25 -Paragraph 11 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=123408481&loc=SL77919140-209958 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 35 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=123394697&loc=d3e40879-112712 Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 25 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=123415192&loc=d3e39927-112707 Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 25 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=123415192&loc=d3e39896-112707 + Details
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- Definition Net amount of other deferred costs capitalized at the end of the reporting period. Does not include deferred finance costs or deferred acquisition costs of insurance companies. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(17)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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