Summary of Significant Accounting Policies (Tables) - Nationwide Postal and Affiliates Predecessor

12 Months Ended

Dec. 31, 2019

Schedule of identifiable tangible and intangible assets and liabilities

Depreciation or amortization expense is computed using the straight-line method based upon the following estimated useful lives:

	Years
Buildings and improvements	40
Equipment and fixtures	5-10
Tenant improvements	Shorter of useful life or applicable lease term
In-place lease value	Remaining non-cancellable term of the in-place lease

Schedule of cash and escrows and reserves

The following table provides a reconciliation of cash and escrow and reserves reported within the Company's Consolidated Balance Sheets and Consolidated and Combined Consolidated Statements of Cash Flows:

	As of December 31,
	2019		2018
Cash	$	12,475,537	$	262,926
Escrow and reserves:
Maintenance reserve		663,339		598,949
ESPP reserve		44,727		—
Cash and escrow and reserves	$	13,183,603	$	861,875