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Investments in Other Entities
 6 Months Ended
Jun. 30, 2023
Equity Method Investments and Joint Ventures [Abstract]  
Investments in Other Entities Investments in Other Entities
Equity Method
For the six months ended June 30, 2023 and 2022, the Company’s equity method investment balance consisted of the following (in thousands):
% of OwnershipDecember 31,
2022		Initial InvestmentAllocation of Income (Loss)FundingDistribution June 30, 2023
LaSalle Medical Associates – IPA Line of Business25%$5,684 $— $4,853 $— $— $10,537 
Pacific Medical Imaging & Oncology Center, Inc.40%1,878 — (223)— — 1,655 
531 W. College, LLC *50%17,281 — (211)— — 17,070 
One MSO, LLC *50%2,718 — 242 — — 2,960 
CAIPA MSO, LLC30%12,738 — 451 — — 13,189 
James Song, M.D., A Professional Corporation25%— 325 95 — — 420 
$40,299 $325 $5,207 $— $— $45,831 
% of OwnershipDecember 31,
2021		Allocation of Net Income (Loss)Funding Reclassified To Loan ReceivableFundingDistributionJune 30, 2022
LaSalle Medical Associates – IPA Line of Business25%$3,034 $2,535 $(2,125)$— $— $3,444 
Pacific Medical Imaging & Oncology Center, Inc.40%1,719 22 — — — 1,741 
531 W. College, LLC *50%17,230 (305)— 250 — 17,175 
One MSO, LLC *50%2,910 254 — — (400)2,764 
Tag-6 Medical Investment Group, LLC*50%4,830 111 — 1,435 — 6,376 
CAIPA MSO, LLC30%11,992 328 — — — 12,320 
$41,715 $2,945 $(2,125)$1,685 $(400)$43,820 
* Investment is deemed Excluded Assets that are solely for the benefit of APC and its shareholders.
For the three months ended June 30, 2023 and 2022, the Company’s equity method investment balance consisted of the following (in thousands):
% of OwnershipMarch 31,
2023		Initial InvestmentAllocation of Net Income (Loss)FundingDistributionJune 30, 2023
LaSalle Medical Associates – IPA Line of Business25%$7,848 $— $2,689 $— $— $10,537 
Pacific Medical Imaging & Oncology Center, Inc.40%1,886 — (231)— — 1,655 
531 W. College, LLC *50%17,191 — (121)— — 17,070 
One MSO, LLC *50%2,833 — 127 — — 2,960 
CAIPA MSO, LLC30%12,988 — 201 — — 13,189 
James Song, M.D., A Professional Corporation25%362 — 58 — — 420 
$43,108 $— $2,723 $— $— $45,831 
% of OwnershipMarch 31,
2022		Allocation of Net Income (Loss)Funding Reclassified To Loan ReceivableFundingDistributionJune 30, 2022
LaSalle Medical Associates – IPA Line of Business25%$4,292 $1,277 $(2,125)$— $— $3,444 
Pacific Medical Imaging & Oncology Center, Inc.40%1,726 15 — — — 1,741 
531 W. College, LLC *50%17,048 (123)— 250 — 17,175 
One MSO, LLC *50%2,847 117 — — (200)2,764 
Tag-6 Medical Investment Group, LLC*50%6,330 46 — — — 6,376 
CAIPA MSO, LLC30%12,140 180 — — — 12,320 
$44,383 $1,512 $(2,125)$250 $(200)$43,820 
* Investment is deemed Excluded Assets that are solely for the benefit of APC and its shareholders.
James Song, M.D., A Professional Corporation
In January 2023, AP-AMH 2 purchased a 25% interest in James Song, M.D., a Professional Corporation (“Song PC”), a medical corporation located in Hacienda Heights, California. AP-AMH 2 accounts for its investment in Song PC under the equity method of accounting as AP-AMH 2 has the ability to exercise significant influence, but not control over Song PC’s operations. For the three months ended June 30, 2023, AP-AMH 2 recognized income of $58,000 in the accompanying consolidated statements of income. For the six months ended June 30, 2023, AP-AMH 2 recognized income of $95,000 in the accompanying consolidated statements of operations. The accompanying consolidated balance sheets include the related investment balances of $0.4 million as of June 30, 2023.

There was no impairment loss recorded related to equity method investments for the six months ended June 30, 2023 and 2022.