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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Income Taxes (Policies)
12 Months Ended
Dec. 31, 2014
Income Taxes [Abstract]  
Income Tax Disclosure [Text Block]
Income Taxes
We have elected to qualify as a real estate investment trust, or REIT, under Sections 856-860 of the Internal Revenue Code of 1986, as amended, and intend to remain so qualified.
In some instances, we follow methods of accounting for income tax purposes that differ from generally accepted accounting principles.
Earnings and profits, which determine the taxability of distributions to shareholders, will differ from net income or loss reported for financial reporting purposes due to differences in cost basis, differences in the estimated useful lives used to compute depreciation, and differences between the allocation of our net income or loss for financial reporting purposes and for tax reporting purposes.