Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2020

Sep. 30, 2019

Impairment of Long-Lived Assets

Property	Impairment	Valuation Method
Mabley Place Garage	$3,000,000	Income Capitalization
MVP Houston Saks	$2,500,000	Income Capitalization
MVP Milwaukee Wells	$620,000	Sales Comparison
MVP Wildwood NJ Lot	$535,000	Sales Comparison
MVP Indianapolis Meridian	$50,000	Income Capitalization
MVP Clarksburg Lot	$90,000	Income Capitalization
Minneapolis City Parking	$320,000	Sales Comparison
33740 Crown Colony	$95,000	Income Capitalization
MVP St Louis Washington	$1,320,000	Income Capitalization
MVP Cincinnati Race Street	$500,000	Income Capitalization
MVP Louisville Broadway	$100,000	Income Capitalization
Cleveland Lincoln Garage	$2,725,000	Income Capitalization
MVP Preferred Parking	$740,000	Sales Comparison
MVP New Orleans Rampart	$270,000	Income Capitalization
MVP Hawaii Marks Garage	$1,250,000	Income Capitalization
Total	$14,115,000

Property	2019 Impairment	Valuation Method
MVP Memphis Court	$558,000	Sales Comparison
Minneapolis City Parking	$500,000	Income Capitalization
MVP San Jose 88 Garage	$344,000	Income Capitalization
MVP St Louis Washington	$50,000	Income Capitalization
Total	$1,452,000

Tenant Concentration [Member]

Concentration by Risk Type

	For The Nine Months Ended September 30,
Parking Tenant	2020	2019
SP +	61.0%	58.1%
Premier Parking	15.9%	16.3%
Denison	6.4%	2.4%
ISOM Management	5.1%	4.1%
Interstate Parking	2.8%	2.9%
342 N Rampart	2.0%	3.1%
TNSH, LLC	1.5%	1.2%
Best Park	1.4%	0.3%
St. Louis Parking	1.3%	2.1%
Lanier	1.0%	2.6%
ABM	0.7%	4.3%
Riverside Parking	0.6%	1.0%
Denver School	0.2%	0.2%
Secure	0.1%	0.1%
Premium Parking	--	1.3%

City Concentration [Member]

Concentration by Risk Type

City Concentration for Parking Rental Revenue
	For the Nine Months Ended September 30,
	2020	2019
Detroit	24.3%	17.4%
Houston	12.2%	12.8%
Fort Worth	10.1%	7.8%
Cincinnati	8.2%	8.9%
Indianapolis	6.4%	6.2%
Lubbock	5.1%	4.1%
Cleveland	4.5%	6.9%
Honolulu	4.4%	4.8%
Milwaukee	3.7%	3.2%
Nashville	3.7%	3.5%
St. Louis	3.6%	5.2%
Minneapolis	2.9%	4.1%
St Paul	2.8%	2.9%
New Orleans	2.0%	3.1%
Bridgeport	1.4%	2.1%
Memphis	1.4%	1.6%
San Jose	1.0%	2.3%
Denver	0.7%	0.8%
Louisville	0.6%	1.0%
Clarksburg	0.4%	0.3%
Wildwood	0.3%	0.4%
Canton	0.3%	0.2%
Ft. Lauderdale	--	0.4%

Real Estate Investment Concentration [Member]

Concentration by Risk Type

Real Estate Investment Concentration by City
	As of September 30, 2020	As of December 31, 2019
Detroit	18.9%	17.6%
Houston	11.6%	12.0%
Fort Worth	9.3%	8.8%
Cincinnati	8.1%	8.7%
Honolulu	6.7%	6.7%
Indianapolis	6.1%	5.8%
Cleveland	5.7%	6.2%
Lubbock	4.5%	3.7%
St Louis	4.2%	4.4%
Minneapolis	3.9%	4.4%
Nashville	3.9%	3.7%
Milwaukee	3.8%	3.8%
St Paul	2.8%	2.7%
Bridgeport	2.8%	2.6%
New Orleans	2.6%	2.6%
Memphis	1.2%	1.3%
San Jose	1.2%	1.1%
Denver	1.1%	1.0%
Louisville	1.0%	1.0%
Clarksburg	0.2%	0.2%
Canton	0.2%	0.2%
Wildwood	0.2%	0.4%
Fort Lauderdale	--	1.1%