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Income Taxes, Continuing Operations - Deferred Tax Assets and Liabilities (Detail) - USD ($)
Mar. 31, 2021
Dec. 31, 2020
Gross deferred tax liabilities:    
Property having a financial statement basis in excess of tax basis $ 361,000 $ 361,000
Accounts receivable 116,000 98,000
Deferred income - conversion to cash basis of accounting for tax purposes 52,000 56,000
Insurance premiums and accrued leasing revenues 24,000 19,000
Gross deferred tax liabilities 553,000 534,000
Gross deferred tax assets:    
Allowance for doubtful accounts (104,000) (91,000)
Prepaid rent (54,000) (24,000)
Accounts payable and accrued expenses (77,000) (75,000)
Accrued property taxes (67,000) (56,000)
Deferred income, Parcel 20 (61,000) (54,000)
Gross deferred tax assets (363,000) (300,000)
Deferred tax liabilities, net of deferred tax assets $ 190,000 $ 234,000