SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Schedule Of Rental Property Improvements

Included in net investment in rental property as of September 30, 2023 and December 31, 2022 is real estate and building and tenant improvements not in service, as follows (dollars in thousands):

	September 30, 2023		December 31, 2022
Land held for development (including pre-development costs, if any) (a)(b)	$	255,798	$	264,934
Development and construction in progress, including land (c)	35,807		205,173
Total	$	291,605	$	470,107

(a)Includes predevelopment and infrastructure costs included in buildings and improvements of $96.0 million and $97.7 million as of September 30, 2023 and December 31, 2022, respectively.

(b)Includes $70.7 million of land and $14.8 million of building and improvements classified as to assets held for sale at September 30, 2023.

(c)Includes land of $11.5 million as of September 30, 2023 and $13.6 million as of December 31, 2022.