Agreements and Transactions with Related Parties (Tables)

9 Months Ended

Sep. 30, 2020

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 September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Asset management revenue (a)	$	3,748	$	9,878	$	18,109	$	29,400
Reimbursable costs from affiliates (a)	1,276		4,786		7,717		12,475
Distributions of Available Cash (b)	1,168		5,480		5,113		14,930
Interest income on deferred acquisition fees and loans to affiliates (c)	—		636		360		1,727
Structuring and other advisory revenue (a)	—		587		494		3,163
	$	6,192	$	21,367	$	31,793	$	61,695


	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
CPA:18 – Global	$	4,865	$	5,939	$	16,327	$	19,758
CWI 1	—		8,772		5,662		22,413
CWI 2	—		5,073		4,668		15,723
CESH	983		1,583		3,663		3,801
WLT (reimbursed transition services)	344		—		1,473		—
	$	6,192	$	21,367	$	31,793	$	61,695

__________

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

(b)Included within Equity in earnings (losses) of equity method investments in the Managed Programs and real estate in the consolidated statements of income.

(c)Included within Other gains and (losses) 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):


	September 30, 2020		December 31, 2019
Deferred acquisition fees receivable, including accrued interest	1,746		4,450
Reimbursable costs	1,174		3,129
Asset management fees receivable	1,017		1,267
Accounts receivable	280		1,118
Current acquisition fees receivable	130		131
Short-term loans to affiliates, including accrued interest	—		47,721
	$	4,347	$	57,816

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 2019 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