v3.26.1
PROVISION FOR IMPAIRMENT AND ADJUSTMENT TO CECL RESERVE
3 Months Ended
Mar. 31, 2026
Asset Impairment Charges and Allowance for Credit loss Adjustments [Abstract]  
PROVISION FOR IMPAIRMENT AND ADJUSTMENT TO CECL RESERVE

NOTE 9. PROVISION FOR IMPAIRMENT AND ADJUSTMENT TO CECL RESERVE

Income Properties. There were no impairment charges on the Company’s income property portfolio during the three months ended March 31, 2026 or 2025.

Commercial Loans and Investments. During the three months ended March 31, 2026, the Company recorded $0.3 million reduction to its CECL reserve related to its commercial loans and investments, primarily due to the reduction in the overall balance due to a repayment during the three months ended March 31, 2026. No CECL impairment was recognized during the three months ended March 31, 2025.