Agreements and Transactions with Related Parties (Tables)

6 Months Ended

Jun. 30, 2021

The following tables present a summary of revenue earned, reimbursable costs, and distributions of Available Cash received/accrued from the Managed Programs and WLT for the periods indicated, included in the consolidated financial statements (in thousands):


	Three Months Ended June 30,				Six Months Ended June 30,
	2021		2020		2021		2020
Asset management revenue (a) (b)	$	3,966	$	4,472	$	7,920	$	14,361
Distributions of Available Cash (c)	1,787		2,029		3,326		3,945
Reimbursable costs from affiliates (a)	968		2,411		2,009		6,441
Interest income on deferred acquisition fees and loans to affiliates (d)	30		83		64		360
Structuring and other advisory revenue (a) (b)	—		—		—		494
	$	6,751	$	8,995	$	13,319	$	25,601


	Three Months Ended June 30,				Six Months Ended June 30,
	2021		2020		2021		2020
CPA:18 – Global	$	5,611	$	5,550	$	10,970	$	11,462
CWI 1	—		623		—		5,662
CWI 2	—		468		—		4,668
CESH	1,044		1,225		2,145		2,680
WLT (reimbursed transition services)	96		1,129		204		1,129
	$	6,751	$	8,995	$	13,319	$	25,601

__________

(a)Amounts represent revenues from contracts under ASC 606.

(b)Included within Asset management and other revenue in the consolidated statements of income.

(c)Included within (Losses) earnings from equity method investments in the consolidated statements of income.

(d)Included within Non-operating income in the consolidated statements of income.

Schedule of balances due to and from related party

The following table presents a summary of amounts included in Due from affiliates in the consolidated financial statements (in thousands):


	June 30, 2021		December 31, 2020
Short-term loans to affiliates, including accrued interest	$	15,029	$	21,144
Reimbursable costs	941		1,760
Asset management fees receivable	813		1,054
Current acquisition fees receivable	128		136
Accounts receivable	89		305
Deferred acquisition fees receivable, including accrued interest	3		1,858
	$	17,003	$	26,257

Schedule of related party fees

The following table presents a summary of our asset management fee arrangements with the remaining Managed Programs:

Managed Program

Rate

Payable

Description

CPA:18 – Global

0.5% – 1.5%

In shares of its Class A common stock and/or cash, at the option of CPA:18 – Global; payable 50% in cash and 50% in shares of its Class A common stock for 2020 through March 31, 2020; payable in shares of its Class A common stock effective as of April 1, 2020

Rate depends on the type of investment and is based on the average market or average equity value, as applicable

CESH

1.0%

In cash

Based on gross assets at fair value