Accounts Payable, Accrued Expenses and Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

Summary of Partnership's Accounts Payable, Accrued Expenses and Other Liabilities

The following table summarizes the Partnership’s accounts payable, accrued expenses and other liabilities as of December 31, 2023 and 2022:

	December 31, 2023		December 31, 2022
Accounts payable	$	1,518,267	$	1,244,918
Accrued expenses		4,104,945		4,888,438
Accrued interest expense		7,935,327		7,186,021
Deferred gain on sale of MF Property		6,596,622		6,596,622
Reserve for credit losses on unfunded commitments (Note 13)		678,000		-
Derivative instruments at fair value (Note 18)		705,694		-
Other liabilities		1,419,233		1,817,507
Total accounts payable, accrued expenses and other liabilities	$	22,958,088	$	21,733,506