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INCOME TAXES - Sources of Deferred Income Tax Assets (Liabilities) (Details) - USD ($)
Dec. 31, 2019
Dec. 31, 2018
Deferred Income Tax Assets    
Depreciation $ 4,785,992 $ 4,904,976
Intangible Lease Liabilities 6,503,574 7,111,608
Income Property Lease Incentive 732,172 1,069,882
Impairment Reserves 92,751 1,393,415
Stock Options and Restricted Stock 1,274,694 977,210
Capital Loss Carryforward 20,750 20,750
Deferred Oil Lease Income   121,323
Other - Net 6,638 44,967
Gross Deferred Income Tax Assets 13,416,571 15,644,131
Less - Valuation Allowance (272,966) (272,966)
Net Deferred Income Tax Assets 13,143,605 15,371,165
Deferred Income Tax Liabilities    
Sales of Real Estate (87,353,465) (67,388,733)
Income Property Tenant Contributions   (606,820)
Discount on Equity Component of Convertible Debt (42,400) (238,200)
Basis Difference in Joint Venture (11,789,044) (764,566)
Basis Difference in Alpine Income Property OP, LP (3,979,966)  
Interest Rate Swap (73,924) (486,543)
Deferred Revenue (Net of Straight-line Rent Adjustments) (186,979) (578,034)
Other - Net   (78,176)
Total Deferred Income Tax Liabilities (103,425,778) (70,141,072)
Net Deferred Income Tax Liabilities $ (90,282,173) $ (54,769,907)