Consolidated Balance Sheets - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Real estate
Real estate, at cost	[1]	$ 94,593	$ 113,510
Less: accumulated depreciation	[1]	(18,096)	(21,360)
Real estate, net	[1]	76,497	92,150
Real estate available and held for sale	[1]	3,977	301
Total real estate	[1]	80,474	92,451
Real estate and other assets available and held for sale and classified as discontinued operations	[1],[2]	2,939	2,299,711
Net investment in leases	[1]		43,215
Land and development, net	[1]	232,014	286,810
Loans receivable and other lending investments, net ($925 and $4,769 of allowances as of December 31, 2022 and 2021, respectively)	[1]	48,655	332,844
Loan receivable held for sale	[1]	37,650	43,215
Other investments	[1]	1,360,682	1,297,281
Cash and cash equivalents	[1]	1,442,269	339,601
Accrued interest and operating lease income receivable, net	[1]	1,132	1,813
Deferred operating lease income receivable, net	[1]	1,137	3,159
Deferred expenses and other assets, net	[1]	46,276	100,434
Total assets	[1]	3,253,228	4,840,534
Liabilities:
Accounts payable, accrued expenses and other liabilities	[1]	143,477	236,732
Liabilities associated with real estate held for sale and classified as discontinued operations	[1],[2]	333	968,419
Liabilities associated with properties held for sale	[1]		3
Debt obligations, net	[1]	1,682,521	2,572,174
Total liabilities	[1]	1,826,331	3,777,328
Commitments and contingencies (refer to Note 11)	[1]
iStar Inc. shareholders' equity:
Preferred Stock Series D, G and I, liquidation preference $25.00 per share	[1]	12	12
Common Stock, $0.001 par value, 200,000 shares authorized, 86,724 and 68,870 shares issued and outstanding as of December 31, 2022 and 2021, respectively	[1]	87	69
Additional paid-in capital	[1]	3,459,459	3,100,015
Accumulated deficit	[1]	(2,053,270)	(2,227,213)
Accumulated other comprehensive income (loss)	[1]	2,230	(21,587)
Total iStar Inc. shareholders' equity	[1]	1,408,518	851,296
Noncontrolling interests	[1]	18,379	211,910
Total equity	[1]	1,426,897	1,063,206
Total liabilities and equity	[1]	$ 3,253,228	$ 4,840,534

[1] Refer to Note 2 for details on the Company’s consolidated variable interest entities (“VIEs”). Certain items have been reclassified to “Real estate and other assets available and held for sale and classified as discontinued operations” and “Liabilities associated with real estate held for sale and classified as discontinued operations” (refer to Note 3).

[2] Refer to Note 3 – Net Lease Sale and Discontinued Operations.