Agreements and Transactions with Related Parties (Tables)

9 Months Ended

Sep. 30, 2023

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


	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Asset management revenue (a) (b)	$	194	$	1,197	$	836	$	8,084
Reimbursable costs from affiliates (a)	97		344		322		2,414
Distributions of Available Cash (c)	—		3,345		—		8,746
Interest income on loans to affiliates (d)	—		4		—		112
	$	291	$	4,890	$	1,158	$	19,356


	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
CESH	$	291	$	424	$	1,158	$	1,502
CPA:18 – Global	—		4,466		—		17,854
	$	291	$	4,890	$	1,158	$	19,356

__________

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

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

(c)Included within 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 due from affiliates, which are included within Other assets, net in the consolidated financial statements (in thousands):


	September 30, 2023		December 31, 2022
Asset management fees receivable	$	191	$	386
Reimbursable costs	122		204
Accounts receivable	69		329
	$	382	$	919