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ASSETS HELD FOR SALE AND DISPOSITIONS (Tables)
12 Months Ended
Dec. 31, 2023
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]  
Schedule of properties disposed The details of the disposed properties are as follows:
PropertyLocationDate disposedSale price
50 Casmir Ct.Concord, CanadaAugust 15, 2023$20,575 
4701 S. Cowan Rd. Muncie, USAMarch 15, 202324,703 
$45,278 
Disclosure of fair value changes in properties classified as assets held for sale
The following table summarizes the fair value changes in properties classified as assets held for sale:

Years ended December 31,
20232022
Balance, beginning of year
$41,182 $64,612 
Fair value gains, net3,627 1,934 
Foreign currency translation, net469 (1,877)
Other changes 
Disposals(45,278)(66,021)
Classified as assets held for sale 42,529 
Balance, end of year
$ $41,182