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OTHER BALANCE SHEET DETAILS
 6 Months Ended
Jun. 30, 2024
Payables and Accruals [Abstract]  
OTHER BALANCE SHEET DETAILS OTHER BALANCE SHEET DETAILS
Tenant Deferred Rent and Other Receivables
As of June 30, 2024 and December 31, 2023, tenant deferred rent and other receivables consisted of the following:
June 30,
2024		December 31,
2023
Straight-line rent$15,583,731 $12,474,137 
Tenant rent and billed reimbursements313,805 107,635 
Unbilled tenant reimbursements166,875 212,796 
Total$16,064,411 $12,794,568 
Prepaid Expenses and Other Assets
As of June 30, 2024 and December 31, 2023, prepaid expenses and other assets were comprised of the following:
June 30,
2024		December 31,
2023
Prepaid expenses and other receivables and assets$2,158,333 $1,897,285 
Construction advances (1)1,352,355 1,352,355 
Acquisition deposit (Note 14)
1,000,000 — 
Deferred financing costs on credit facility revolver565,316 748,662 
Deferred tenant allowance
152,885 174,919 
Total
$5,228,889 $4,173,221 
(1)    The balance as of June 30, 2024 and December 31, 2023 represents advances for improvements to be made to the Lindsay property in Franklinton, North Carolina.
Accounts Payable, Accrued and Other Liabilities
As of June 30, 2024 and December 31, 2023, accounts payable, accrued and other liabilities were comprised of the following:
June 30,
2024		December 31,
2023
Accounts payable$237,095 $562,647 
Accrued expenses
888,104 1,202,115 
Accrued interest payable359,605 358,777 
Unearned rent1,611,816 2,076,300 
Security deposits
469,409 82,981 
Lease incentive obligation162,065 186,688 
Total$3,728,094 $4,469,508