Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

Summary of accounts receivable, net

The following table represents the components of Accounts receivable, net of amounts considered uncollectible, in the accompanying Condensed Consolidated Balance Sheets:

thousands	June 30, 2023		December 31, 2022
Straight-line rent receivables	$	85,322	$	84,145
Tenant receivables	9,651		12,044
Other receivables	9,421		7,248
Accounts receivable, net (a)	$	104,394	$	103,437

(a)As of June 30, 2023, the total reserve balance for amounts considered uncollectible was $10.3 million, comprised of $7.3 million related to ASC 842 and $3.0 million related to ASC 450. As of December 31, 2022, the total reserve balance was $8.9 million, comprised of $3.4 million related to ASC 842 and $5.5 million related to ASC 450.

Summary of impacts of the ASC 842 and ASC 450 reserves in the accompanying condensed consolidated statement of operations

The following table summarizes the impacts of the ASC 842 and ASC 450 reserves in the accompanying Condensed Consolidated Statements of Operations:

		Three Months Ended June 30,				Six Months Ended June 30,
thousands	Income Statement Location	2023		2022		2023		2022
ASC 842 reserve	Rental revenue	$	1,644	$	(3,803)	$	4,537	$	(4,037)
ASC 450 reserve	Provision for (recovery of) doubtful accounts	(26)		1,288		(2,446)		2,132
Total (income) expense impact		$	1,618	$	(2,515)	$	2,091	$	(1,905)