REVENUE RECOGNITION (Tables)

3 Months Ended

Mar. 31, 2019

REVENUE RECOGNITION

Summary of revenue by segment, major good and/or service, and the related timing of revenue recognition

The following table summarizes the Company’s revenue by segment, major good and/or service, and the related timing of revenue recognition for the three months ended March 31, 2019:

		Income		Real Estate		Total
		Properties		Operations		Revenues
		($000's)		($000's)		($000's)
Major Good / Service:
	Lease Revenue - Base Rent	$	8,875	$	27	$	8,902
	Lease Revenue - CAM		670		—		670
	Lease Revenue - Reimbursements		546		—		546
	Lease Revenue - Billboards		36		—		36
	Above / Below Market Lease Accretion		581		—		581
	Contributed Leased Assets Accretion		62		—		62
	Lease Incentive Amortization		(76)		—		(76)
	Land Sale Revenue		—		3,300		3,300
	Subsurface Lease Revenue		—		199		199
	Subsurface Revenue - Other		—		9		9
	Interest and Other Revenue		30		—		30
	Total Revenues	$	10,724	$	3,535	$	14,259
Timing of Revenue Recognition:
	Asset/Good Transferred at a Point in Time	$	—	$	3,309	$	3,309
	Services Transferred Over Time		30		—		30
	Over Lease Term		10,694		226		10,920
	Commercial Loan Investment Related Revenue		—		—		—
	Total Revenues	$	10,724	$	3,535	$	14,259

The following table summarizes the Company’s revenue by segment, major good and/or service, and the related timing of revenue recognition for the three months ended March 31, 2018:

				Interest Income
		Income		from Commercial		Real Estate		Total
		Properties		Loan Investments		Operations		Revenues
		($000's)		($000's)		($000's)		($000's)
Major Good / Service:
	Lease Revenue - Base Rent	$	7,422	$	—	$	11	$	7,433
	Lease Revenue - CAM		614		—		—		614
	Lease Revenue - Reimbursements		565		—		—		565
	Lease Revenue - Billboards		64		—		—		64
	Above / Below Market Lease Accretion		580		—		—		580
	Contributed Leased Assets Accretion		10		—		—		10
	Lease Incentive Amortization		(76)		—		—		(76)
	Interest from Commercial Loan Investments		—		301		—		301
	Land Sale Revenue		—		—		13,117		13,117
	Impact Fee and Mitigation Credit Sales		—		—		116		116
	Subsurface Lease Revenue		—		—		199		199
	Subsurface Revenue - Other		—		—		547		547
	Interest and Other Revenue		27		—		—		27
	Total Revenues	$	9,206	$	301	$	13,990	$	23,497
Timing of Revenue Recognition:
	Asset/Good Transferred at a Point in Time	$	—	$	—	$	13,780	$	13,780
	Services Transferred Over Time		27		—		—		27
	Over Lease Term		9,179		—		210		9,389
	Commercial Loan Investment Related Revenue		—		301		—		301
	Total Revenues	$	9,206	$	301	$	13,990	$	23,497