INTANGIBLE ASSETS AND LIABILITIES - Amortization (Details) - USD ($)	3 Months Ended
Mar. 31, 2020	Mar. 31, 2019
INTANGIBLE ASSETS AND LIABILITIES
Depreciation and Amortization Expense	$ 1,881,000	$ 1,127,000
Increase to Income Properties Revenue	(474,023)	(580,655)
Net Amortization of Intangible Assets and Liabilities	$ 1,407,000	$ 546,000

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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