Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2018

Summary of Components of Due to Affiliates

The following table details the components of due to affiliates ($ in thousands):

	December 31, 2018		December 31, 2017
Accrued stockholder servicing fee⁽¹⁾	$	238,496	$	102,076
Performance participation allocation		37,484		16,974
Advanced organization and offering costs		8,181		10,160
Accrued management fees		5,124		1,904
Accrued affiliate incentive compensation awards		4,714		—
Accrued affiliate service provider expenses		3,115		1,485
Other		4,467		472
Total	$	301,581	$	133,071

⁽¹⁾

The Company accrues the full amount of the future stockholder servicing fees payable to the Dealer Manager for Class S, Class T, and Class D shares up to the 8.75% of gross proceeds limit at the time such shares are sold. As of December 31, 2018 and 2017, the Company accrued $238.5 million and $102.1 million, respectively, of stockholder servicing fees payable to the Dealer Manager related to the Class S, Class T, and Class D shares sold. The Dealer Manager has entered into agreements with the selected dealers distributing the Company’s shares in the Offering, which provide, among other things, for the re-allowance of the full amount of the selling commissions and dealer manager fee and all or a portion of the stockholder servicing fees received by the Dealer Manager to such selected dealers.

The following table details the amounts incurred for such providers during the years ended December 31, 2018 and 2017 ($ in thousands). Affiliate service provider expenses and portfolio company incentive compensation awards are included as a component of Rental Property Operating and Hotel Operating expense, as applicable, on the Company’s Consolidated Statements of Operations. Transaction support fees were capitalized to Investments in Real Estate on the Company’s Consolidated Balance Sheets.

	Affiliate Service Provider Expenses				Portfolio Company Incentive Compensation Awards				Capitalized Transaction Support Services
	For the Year Ended December 31,				For the Year Ended December 31,				For the Year Ended December 31,
	2018		2017		2018		2017		2018		2017
LivCor	$	7,885	$	1,279	$	2,708	$	—	$	1,491	$	923
Gateway		5,495		—		1,295		—		215		—
ShopCore		1,334		240		71		—		252		—
BRE		940		116		640		—		—		—
EOM		—		881		—		—		—		51
Revantage		649		—		—		—		9		—
Total	$	16,303	$	2,516	$	4,714	$	—	$	1,967	$	974