STORE CAPITAL LLC, 10-K filed on 3/6/2026
Annual Report
v3.25.4
Document and Entity Information - USD ($)
12 Months Ended
Dec. 31, 2025
Mar. 02, 2026
Jun. 30, 2025
Document Information [Line Items]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 31, 2025    
Document Transition Report false    
Entity File Number 001-36739    
Entity Registrant Name STORE CAPITAL LLC    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 88-4051712    
Entity Address, Address Line One 8377 East Hartford Drive    
Entity Address, Address Line Two Suite 100    
Entity Address, City or Town Scottsdale    
Entity Address, State or Province AZ    
Entity Address, Postal Zip Code 85255    
City Area Code 480    
Local Phone Number 256-1100    
Title of 12(b) Security None    
No Trading Symbol Flag true    
Entity Well-known Seasoned Issuer No    
Entity Voluntary Filers No    
Entity Current Reporting Status No    
Entity Interactive Data Current Yes    
Entity Filer Category Non-accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag false    
Document Financial Statement Error Correction [Flag] false    
Entity Shell Company false    
Entity Public Float     $ 0
Entity Common Stock, Shares Outstanding   1,125  
Auditor Name Ernst & Young LLP    
Auditor Firm ID 42    
Auditor Location Phoenix, Arizona    
Current Fiscal Year End Date --12-31    
Document Fiscal Year Focus 2025    
Document Fiscal Period Focus FY    
Amendment Flag false    
Entity Central Index Key 0001538990    
v3.25.4
Consolidated Balance Sheets - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Real estate investments:    
Land and improvements $ 3,915,220 $ 3,840,415
Buildings and improvements 9,677,738 9,506,402
Intangible lease assets 559,678 588,635
Total real estate investments 14,152,636 13,935,452
Less accumulated depreciation and amortization (1,603,086) (1,083,693)
Real estate investments, net 12,549,550 12,851,759
Real estate investments held for sale, net 8,265  
Operating ground lease assets 53,707 57,245
Loans and financing receivables, net 3,090,326 1,964,710
Net investments 15,701,848 14,873,714
Cash and cash equivalents 39,119 162,188
Other assets, net 151,033 126,671
Total assets 15,892,000 15,162,573
Liabilities:    
Credit facility 583,600 375,000
Unsecured notes and term loans payable, net 3,348,911 2,977,100
Non-recourse debt obligations of consolidated special purpose entities, net 3,199,027 2,831,007
Intangible lease liabilities, net 111,706 125,095
Operating lease liabilities 49,498 54,501
Accrued expenses, deferred revenue and other liabilities 323,633 215,101
Total liabilities 7,616,375 6,577,804
Equity:    
Members' equity 8,121,344 8,571,554
Retained earnings (accumulated deficit) 150,366 (15,406)
Accumulated other comprehensive (loss) income (9,531) 20,497
Total members' equity 8,262,179 8,576,645
Noncontrolling interest 13,446 8,124
Total equity 8,275,625 8,584,769
Total liabilities and equity $ 15,892,000 $ 15,162,573
v3.25.4
Consolidated Balance Sheets (Parenthetical) - shares
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Feb. 02, 2023
Consolidated Balance Sheets        
Common shares, authorized shares 1,000 1,000 1,000 375,000,000
Common shares, issued shares 1,000 1,000 1,000 282,684,998
Common shares, outstanding shares 1,000 1,000 1,000 282,684,998
v3.25.4
Consolidated Statements of Operations - USD ($)
$ in Thousands
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Revenues:        
Rental revenues $ 75,008 $ 870,707 $ 1,027,337 $ 989,869
Interest income on loans and financing receivables 5,326 76,467 201,963 141,432
Other income 850 4,726 10,039 21,115
Total revenues 81,184 951,900 1,239,339 1,152,416
Expenses:        
Interest 19,080 362,605 375,288 362,069
Property costs 1,348 16,873 21,555 24,878
General and administrative 5,679 55,035 70,136 68,468
Merger-related 895 0 0 0
Depreciation and amortization 27,789 533,637 590,574 587,575
Provisions for impairment 0 25,265 35,062 31,911
Total expenses 54,791 993,415 1,092,615 1,074,901
Other income (loss):        
Net gain (loss) on dispositions of real estate 97 (6,680) 10,740 48,525
Loss on extinguishment of debt 0 (67,897) 0 0
Income (loss) before income taxes 26,490 (116,092) 157,464 126,040
Income tax (benefit) expense 703 22,567 (9,906) 1,947
Net income (loss) 25,787 (138,659) 167,370 124,093
Less: Net income (loss) attributable to noncontrolling interest 0 (60) 1,598 900
Net income (loss) attributable to controlling interest $ 25,787 $ (138,599) $ 165,772 $ 123,193
Net income per share of common stock-basic $ 0.09      
Net income per share of common stock-diluted $ 0.09      
Weighted average common shares outstanding:        
Basic (in shares) 282,238,151      
Diluted (in shares) 282,338,405      
v3.25.4
Consolidated Statements of Comprehensive Income (Loss) - USD ($)
$ in Thousands
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Consolidated Statements of Comprehensive Income (Loss)        
Net income (loss) $ 25,787 $ (138,659) $ 167,370 $ 124,093
Other comprehensive (loss) income:        
Unrealized (losses) gains on cash flow hedges (10,531) 17,410 (16,491) 53,278
Cash flow hedge gains reclassified to interest expense (894) (18,226) (13,200) (31,965)
Deferred loss on cash flow hedges 0 0 (337) 0
Total other comprehensive (loss) income (11,425) (816) (30,028) 21,313
Total comprehensive income (loss) 14,362 (139,475) 137,342 145,406
Comprehensive income (loss) attributable to noncontrolling interest 0 (60) 1,598 900
Comprehensive income (loss) attributable to controlling interest $ 14,362 $ (139,415) $ 135,744 $ 144,506
v3.25.4
Consolidated Statements of Stockholders' Equity - 1 months ended Feb. 02, 2023 - USD ($)
$ in Thousands
Total
Common Stock
Capital in Excess of Par Value
Distributions in Excess of Retained Earnings
Accumulated Other Comprehensive (Loss) Income
Balance at Dec. 31, 2022 $ 5,426,318 $ 2,827 $ 6,003,331 $ (609,361) $ 29,521
Balance (in shares) at Dec. 31, 2022   282,684,998      
Increase (Decrease) in Stockholders' Equity          
Net income 25,787     25,787  
Other comprehensive loss (11,425)       (11,425)
Equity-based compensation 975   975    
Balance at Feb. 02, 2023 $ 5,441,655 $ 2,827 $ 6,004,306 $ (583,574) $ 18,096
Balance (in shares) at Feb. 02, 2023   282,684,998      
v3.25.4
Consolidated Statements of Members' Equity - USD ($)
$ in Thousands
Total
Common Members' Units
Preferred Members' Units
Accumulated Other Comprehensive Income (Loss)
Total Member's Equity
Non-controlling Interest
Balance at Feb. 02, 2023 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Balance (in shares) at Feb. 02, 2023   0 0      
Increase (Decrease) in Partners' Capital [Roll Forward]            
Members' contributions 9,251,969 $ 9,251,844 $ 125   9,251,969  
Members' contributions (in shares)   1,000 125      
Members' distributions (510,015) $ (510,000) $ (15)   (510,015)  
Net (loss) income (138,659) (138,614) 15   (138,599) (60)
Other comprehensive (loss) income (816)     (816) (816)  
Contributions from noncontrolling interest 8,104         8,104
Non-cash distribution to members (11,385) (11,385)     (11,385)  
Balance at Dec. 31, 2023 8,599,198 $ 8,591,845 $ 125 (816) 8,591,154 8,044
Balance (in shares) at Dec. 31, 2023   1,000 125      
Increase (Decrease) in Partners' Capital [Roll Forward]            
Members' contributions 580,000 $ 580,000     580,000  
Members' distributions (739,015) (739,000) $ (15)   (739,015)  
Net (loss) income 124,093 123,178 15   123,193 900
Other comprehensive (loss) income 21,313     21,313 21,313  
Distributions to noncontrolling interest (820)         (820)
Balance at Dec. 31, 2024 8,584,769 $ 8,556,023 $ 125 20,497 8,576,645 8,124
Balance (in shares) at Dec. 31, 2024   1,000 125      
Increase (Decrease) in Partners' Capital [Roll Forward]            
Members' contributions 350,000 $ 350,000     350,000  
Members' distributions (800,230) (800,200) $ (30)   (800,230)  
Issuance of preferred shares, net of cost (in shares)     125      
Issuance of preferred shares, net of costs 20   $ 20   20  
Net (loss) income 167,370 165,637 135   165,772 1,598
Other comprehensive (loss) income (30,028)     (30,028) (30,028)  
Contributions from noncontrolling interest 4,947         4,947
Distributions to noncontrolling interest (1,223)         (1,223)
Balance at Dec. 31, 2025 $ 8,275,625 $ 8,271,460 $ 250 $ (9,531) $ 8,262,179 $ 13,446
Balance (in shares) at Dec. 31, 2025   1,000 250      
v3.25.4
Consolidated Statements of Members' Equity (Parenthetical)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Consolidated Statements of Stockholders' Equity  
Stock issuance costs $ 105
v3.25.4
Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Operating activities        
Net income (loss) $ 25,787 $ (138,659) $ 167,370 $ 124,093
Adjustments to net income:        
Depreciation and amortization 27,789 533,637 590,574 587,575
Amortization of debt discounts, deferred financing costs and other noncash interest expense 715 82,830 74,392 77,798
Amortization of equity-based compensation 975 0 0 0
Provisions for impairment 0 25,265 35,062 31,911
Net (gain) loss on dispositions of real estate (97) 6,680 (10,740) (48,525)
Loss on extinguishment of debt 0 67,897 0 0
Noncash revenue and other (77) (11,787) (52,392) (52,053)
Payments made in settlement of cash flow hedges 0 0 (337) 0
Changes in operating assets and liabilities:        
Other assets (2,876) (2,175) (4,207) (3,937)
Accrued expenses, deferred revenue and other liabilities 7,164 21,339 (5,432) 24,820
Net cash provided by operating activities 59,380 585,027 794,290 741,682
Investing activities        
Acquisition of and additions to real estate (48,063) (508,224) (728,125) (676,372)
Investment in loans and financing receivables (82,112) (598,990) (1,043,577) (668,665)
Collections of principal on loans and financing receivables 468 74,408 8,251 1,636
Proceeds from dispositions of real estate 682 73,799 425,121 355,182
Proceeds from sale of loans and financing receivables to related party 0 327,454 0 0
Acquisition of STORE Capital Corporation 0 (10,547,219) 0 0
Net cash used in investing activities (129,025) (11,178,772) (1,338,330) (988,219)
Financing activities        
Borrowings under credit facility 70,000 1,266,500 1,304,979 97,000
Repayments under credit facility (25,000) (891,500) (1,096,379) (97,000)
Borrowings under unsecured notes and term loans payable 40,000 1,513,600 351,173 135,000
Repayments under unsecured notes and term loans payable 0 (185,600) 0 (32,400)
Borrowings under secured term loan facility 0 1,957,750 0 0
Repayments under secured term loan facility 0 (2,000,000) 0 0
Borrowings under non-recourse debt obligations of consolidated special purpose entities 0 527,925 624,795 449,936
Repayments under non-recourse debt obligations of consolidated special purpose entities (15,906) (35,548) (282,060) (219,845)
Financing costs and prepayment penalties paid (1,106) (59,213) (31,674) (4,423)
Members' contributions 0 9,251,969 350,000 580,000
Members' distributions 0 (510,015) (800,230) (739,015)
Proceeds from issuance of preferred shares 0 0 125 0
Preferred shares issuance costs paid 0 0 (105) 0
Proceeds from the issuance of noncontrolling interests 0 8,104 0 0
Distributions to noncontrolling interest 0 0 (1,223) (820)
Contributions from noncontrolling interest 0 0 4,947 0
Net cash provided by financing activities 67,988 10,843,972 424,348 168,433
Net change in cash, cash equivalents and restricted cash (1,657) 250,227 (119,692) (78,104)
Cash, cash equivalents and restricted cash, beginning of period 39,804 38,147 172,123 250,227
Cash, cash equivalents and restricted cash, end of period 38,147 250,227 52,431 172,123
Reconciliation of cash, cash equivalents and restricted cash:        
Cash and cash equivalents 33,096 239,477 39,119 162,188
Restricted cash included in other assets 5,051 10,750 13,312 9,935
Total cash, cash equivalents and restricted cash 38,147 250,227 52,431 172,123
Supplemental disclosure of noncash investing and financing activities:        
Accrued tenant improvements included in real estate, loans and financing receivable investments 0 24,516 35,823 24,599
Tenant funded improvements to real estate investments 0 0 1,981 16,263
Acquisition cash holdbacks included in real estate, loans and financing receivable investments 0 0 64,686 0
Accrued financing costs 0 62 0 0
Noncash distribution to members 0 11,385 0 0
Supplemental disclosure of cash flow information:        
Cash paid during the period for interest, net of amounts capitalized 11,488 283,814 297,039 282,690
Cash paid during the period for income and franchise taxes, net $ 20 $ 12,592 $ 3,428 $ 6,049
v3.25.4
Pay vs Performance Disclosure - USD ($)
$ in Thousands
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Pay vs Performance Disclosure        
Net Income (Loss) $ 25,787 $ (138,599) $ 165,772 $ 123,193
v3.25.4
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2025
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.4
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted false
Insider Trading Policies and Procedures Not Adopted As such, the Company has not adopted insider trading policies and procedures governing the purchase, sale, and/or other dispositions of securities by directors, officers, employees and the Company itself.
v3.25.4
Cybersecurity Risk Management, Strategy, and Governance
12 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]

Item 1C. Cybersecurity

Our Board of Directors recognizes the critical importance of maintaining the trust and confidence of our customers, clients, business partners and employees. Our Board of Directors is actively involved in oversight of our Company’s risk management, and cybersecurity represents an important component of our overall approach to risk management. Our cybersecurity policies, standards, processes and practices are fully integrated into our risk management approach and are based on recognized frameworks established by the Committee of Sponsoring Organizations of the Treadway Commission 2013 Framework. In general, our Company seeks to address cybersecurity risks through a comprehensive, cross-functional approach that is focused on preserving the confidentiality, security and availability of the information that we collect and store by identifying, preventing and mitigating cybersecurity threats and effectively responding to cybersecurity incidents if they occur.

Risk Management and Strategy

As one of the critical elements of our overall risk management approach, our cybersecurity program is focused on the following key areas:

Governance: As discussed in more detail under the heading “Governance” below, our Board of Directors’ oversight of cybersecurity risk management is supported by our Senior Vice President of Information Technology, who leads our cybersecurity team, which is responsible for publishing cybersecurity policies and standards, conducting annual risk assessments and ensuring our compliance.

Collaborative Approach: We have implemented a comprehensive, cross-functional approach to identifying, preventing and mitigating cybersecurity threats and incidents, while also implementing controls and procedures that would provide for the prompt escalation of certain cybersecurity incidents so that decisions regarding the public disclosure and reporting of such incidents can be made by management in a timely manner.

Technical Safeguards: We deploy technical safeguards that are designed to protect our information systems from cybersecurity threats, including firewalls, intrusion prevention and detection systems, antimalware functionality and access controls, which are evaluated and improved through vulnerability assessments, audits and cybersecurity threat intelligence.

Incident Response and Recovery Planning: We have established and maintained comprehensive incident response and recovery plans that fully address our response to a cybersecurity incident, and such plans are tested and evaluated on a regular basis.

Third-Party Risk Management: We maintain a comprehensive, risk-based approach to identifying and overseeing cybersecurity risks presented by third parties, including vendors, service providers and other external users of our systems, as well as

the systems of third parties that could adversely impact our business in the event of a cybersecurity incident affecting those third-party systems.

Education and Awareness: We provide regular, mandatory training for personnel regarding cybersecurity threats as a means to equip our personnel with effective tools to address cybersecurity threats, and to communicate our evolving information security policies, standards, processes and practices. Further, we perform ongoing phishing simulations to help employees recognize, avoid and report potential threats that could compromise critical business data and systems. Additional mandatory training is provided to employees who engage in potentially compromising activities during these simulations.

We engage in the periodic assessment and testing of our policies, standards, processes and practices that are designed to address cybersecurity threats and incidents. These efforts include a wide range of activities, including audits, assessments, threat modeling, vulnerability testing and other exercises focused on evaluating the effectiveness of our cybersecurity measures and planning. We may engage third parties to perform assessments on our cybersecurity measures, including information security maturity assessments, audits and independent reviews of our information security control environment and operating effectiveness. The results of such assessments, audits and reviews are reported to those charged with governance by our Senior Vice President of Information Technology, and we adjust our cybersecurity policies, standards, processes and practices as necessary based on the information provided by these activities.

Governance

Our Board of Directors oversees our risk management approach, including the management of risks arising from cybersecurity threats. Our Board of Directors receives periodic presentations and reports on cybersecurity risks, which address a wide range of topics, including recent developments, evolving standards, vulnerability assessments, third-party and independent reviews, the threat environment, technological trends and information security considerations arising with respect to our peers and third parties. Our Board of Directors also receives prompt and timely information regarding any cybersecurity incident that meets established reporting thresholds, as well as ongoing updates regarding any such incident until it has been addressed. On a periodic basis, our Board of Directors discusses our Company’s approach to cybersecurity risk management with management.

Our Board of Directors, in connection with management led by our Senior Vice President of Information Technology, work collaboratively across our Company to implement a program designed to protect our information systems from cybersecurity threats and to promptly respond to any cybersecurity incidents in accordance with our incident response and recovery plans. To facilitate the success of our cybersecurity risk management program, multidisciplinary teams throughout our Company are deployed to address cybersecurity threats and respond to cybersecurity incidents. Through ongoing communications with these teams, our Board of Directors monitors the prevention, detection, mitigation, and remediation of cybersecurity threats and incidents in real-time and report such threats and incidents to management when appropriate.

Our Senior Vice President of Information Technology has served in his role since January of 2020 and has managed STORE’s Information Technology department since joining the Company in January of 2015. In these roles, he has been instrumental in the evolution and implementation of our business systems and technical infrastructure as well as the development and enforcement of Sarbanes-Oxley (SOX) compliance processes and reporting. Prior to joining STORE, he was the Chief Information Officer for Southwest Network, a non-profit organization for mental and behavioral health services serving the greater Phoenix, Arizona community. He has over 35 years of experience in the information technology industry serving in several technical and leadership positions.

Cybersecurity Threats

As of the date of this Annual Report on Form 10-K, we do not believe that any risks from cybersecurity threats have had or are reasonably likely to have a material effect on us, our business strategy, results of operations, or financial condition.

Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block] Our cybersecurity policies, standards, processes and practices are fully integrated into our risk management approach and are based on recognized frameworks established by the Committee of Sponsoring Organizations of the Treadway Commission 2013 Framework. In general, our Company seeks to address cybersecurity risks through a comprehensive, cross-functional approach that is focused on preserving the confidentiality, security and availability of the information that we collect and store by identifying, preventing and mitigating cybersecurity threats and effectively responding to cybersecurity incidents if they occur.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]

Our Board of Directors oversees our risk management approach, including the management of risks arising from cybersecurity threats. Our Board of Directors receives periodic presentations and reports on cybersecurity risks, which address a wide range of topics, including recent developments, evolving standards, vulnerability assessments, third-party and independent reviews, the threat environment, technological trends and information security considerations arising with respect to our peers and third parties. Our Board of Directors also receives prompt and timely information regarding any cybersecurity incident that meets established reporting thresholds, as well as ongoing updates regarding any such incident until it has been addressed. On a periodic basis, our Board of Directors discusses our Company’s approach to cybersecurity risk management with management.

Our Board of Directors, in connection with management led by our Senior Vice President of Information Technology, work collaboratively across our Company to implement a program designed to protect our information systems from cybersecurity threats and to promptly respond to any cybersecurity incidents in accordance with our incident response and recovery plans. To facilitate the success of our cybersecurity risk management program, multidisciplinary teams throughout our Company are deployed to address cybersecurity threats and respond to cybersecurity incidents. Through ongoing communications with these teams, our Board of Directors monitors the prevention, detection, mitigation, and remediation of cybersecurity threats and incidents in real-time and report such threats and incidents to management when appropriate.

Our Senior Vice President of Information Technology has served in his role since January of 2020 and has managed STORE’s Information Technology department since joining the Company in January of 2015. In these roles, he has been instrumental in the evolution and implementation of our business systems and technical infrastructure as well as the development and enforcement of Sarbanes-Oxley (SOX) compliance processes and reporting. Prior to joining STORE, he was the Chief Information Officer for Southwest Network, a non-profit organization for mental and behavioral health services serving the greater Phoenix, Arizona community. He has over 35 years of experience in the information technology industry serving in several technical and leadership positions.

Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] Our Board of Directors oversees our risk management approach, including the management of risks arising from cybersecurity threats. Our Board of Directors receives periodic presentations and reports on cybersecurity risks, which address a wide range of topics, including recent developments, evolving standards, vulnerability assessments, third-party and independent reviews, the threat environment, technological trends and information security considerations arising with respect to our peers and third parties.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] Our Board of Directors also receives prompt and timely information regarding any cybersecurity incident that meets established reporting thresholds, as well as ongoing updates regarding any such incident until it has been addressed. On a periodic basis, our Board of Directors discusses our Company’s approach to cybersecurity risk management with management.
Cybersecurity Risk Role of Management [Text Block]

Our Board of Directors, in connection with management led by our Senior Vice President of Information Technology, work collaboratively across our Company to implement a program designed to protect our information systems from cybersecurity threats and to promptly respond to any cybersecurity incidents in accordance with our incident response and recovery plans. To facilitate the success of our cybersecurity risk management program, multidisciplinary teams throughout our Company are deployed to address cybersecurity threats and respond to cybersecurity incidents. Through ongoing communications with these teams, our Board of Directors monitors the prevention, detection, mitigation, and remediation of cybersecurity threats and incidents in real-time and report such threats and incidents to management when appropriate.

Our Senior Vice President of Information Technology has served in his role since January of 2020 and has managed STORE’s Information Technology department since joining the Company in January of 2015. In these roles, he has been instrumental in the evolution and implementation of our business systems and technical infrastructure as well as the development and enforcement of Sarbanes-Oxley (SOX) compliance processes and reporting. Prior to joining STORE, he was the Chief Information Officer for Southwest Network, a non-profit organization for mental and behavioral health services serving the greater Phoenix, Arizona community. He has over 35 years of experience in the information technology industry serving in several technical and leadership positions.

Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] Our Board of Directors, in connection with management led by our Senior Vice President of Information Technology, work collaboratively across our Company to implement a program designed to protect our information systems from cybersecurity threats and to promptly respond to any cybersecurity incidents in accordance with our incident response and recovery plans. To facilitate the success of our cybersecurity risk management program, multidisciplinary teams throughout our Company are deployed to address cybersecurity threats and respond to cybersecurity incidents.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Our Senior Vice President of Information Technology has served in his role since January of 2020 and has managed STORE’s Information Technology department since joining the Company in January of 2015. In these roles, he has been instrumental in the evolution and implementation of our business systems and technical infrastructure as well as the development and enforcement of Sarbanes-Oxley (SOX) compliance processes and reporting. Prior to joining STORE, he was the Chief Information Officer for Southwest Network, a non-profit organization for mental and behavioral health services serving the greater Phoenix, Arizona community. He has over 35 years of experience in the information technology industry serving in several technical and leadership positions.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] Through ongoing communications with these teams, our Board of Directors monitors the prevention, detection, mitigation, and remediation of cybersecurity threats and incidents in real-time and report such threats and incidents to management when appropriate.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.4
Organization
12 Months Ended
Dec. 31, 2025
Organization  
Organization

1. Organization

STORE Capital Corporation was incorporated under the laws of Maryland on May 17, 2011 to acquire single‑tenant operational real estate to be leased on a long‑term, net basis to companies that operate across a wide variety of industries within the service, service-oriented retail and manufacturing sectors of the United States economy. From time to time, it also provided mortgage financing to its customers.

On November 21, 2014, the Company completed the initial public offering of its common stock. The shares traded on the New York Stock Exchange from November 18, 2014 through the Closing Date, as defined below, under the ticker symbol “STOR”.

On September 15, 2022, STORE Capital Corporation, Ivory Parent, LLC, a Delaware limited liability company (“Parent”) and Ivory REIT, LLC, a Delaware limited liability company (“Merger Sub” and, together with Parent, the “Parent Parties”), entered into an Agreement and Plan of Merger (the “Merger Agreement”). The Parent Parties are affiliates of GIC, a global institutional investor, and funds managed by Blue Owl Capital. On February 3, 2023 (the “Closing Date”), pursuant to the terms and subject to the conditions set forth in the Merger Agreement, STORE Capital Corporation merged with and into Merger Sub (the “Merger”) with Merger Sub surviving (the “Surviving Entity”), and the separate existence of STORE Capital Corporation ceased. Immediately following the completion of the Merger, the Surviving Entity changed its name to STORE Capital LLC. References herein to “we,” “us,” “our,” the “Company” or “STORE Capital” are references to STORE Capital Corporation prior to the Merger and to STORE Capital LLC upon and following the Merger. As of the Closing Date of the Merger, the common equity of the Company is no longer publicly traded.

STORE Capital Corporation elected to be taxed as a real estate investment trust (“REIT”) for federal income tax purposes beginning with its initial taxable year ended December 31, 2011. STORE Capital LLC has made an election to qualify, and believes it is operating in a manner to continue to qualify, as a REIT for federal income tax purposes beginning with its initial taxable year ended December 31, 2022. As a REIT, the Company will generally not be subject to federal income taxes to the extent that it distributes all of its taxable income to its members and meets other specific requirements.

v3.25.4
Summary of Significant Accounting Principles
12 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Principles  
Summary of Significant Accounting Principles

2. Summary of Significant Accounting Principles

Basis of Accounting and Principles of Consolidation

The accompanying audited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”).

These consolidated statements include the accounts of STORE Capital Corporation and its wholly-owned subsidiaries and special purpose entities that it controlled through its voting interest for the periods prior to the Merger. For the periods after the Merger, these consolidated statements include the accounts of STORE Capital LLC, its wholly-owned subsidiaries, and special purpose entities, and variable interest entities (“VIEs”) that it controls through its voting interest and other means. One of the Company’s wholly owned subsidiaries, STORE Capital Advisors, LLC, provides all the general and administrative services for the day‑to‑day operations of the consolidated group, including property acquisition and lease origination, real estate portfolio management and marketing, accounting and treasury services. The remaining subsidiaries were formed to acquire and hold real estate investments or to facilitate non‑recourse secured borrowing activities. Generally, the initial operations of the real estate subsidiaries are funded by an interest‑bearing intercompany loan from STORE Capital, and such intercompany loan is repaid when the subsidiary issues long‑term debt secured by its properties. All intercompany account balances and transactions have been eliminated in consolidation.

Certain of the Company’s consolidated subsidiaries are special purpose entities or VIEs. Each special purpose entity or VIE is a separate legal entity and is the sole owner of its assets and liabilities. The assets of the special purpose entities or VIEs may only be used to settle the liabilities of such entity and are not available to pay or otherwise satisfy obligations to the creditors of any owner or affiliate of the applicable special purpose entity or VIE. At December 31, 2025 and 2024, these special purpose entities held assets totaling $13.6 billion and $13.2 billion, respectively, and had third‑party liabilities totaling $3.6 billion and $3.1 billion, respectively. At December 31, 2025 and 2024, these VIEs held assets totaling $440.8 million and $275.7 million, respectively, and had third-party liabilities totaling $1.4 million and $1.4 million, respectively. These assets and liabilities are included in the accompanying consolidated balance sheets.

The Company is required to continually evaluate its VIE relationships and consolidate these entities when it is determined to be the primary beneficiary of their operations. A VIE is broadly defined as an entity where either: (i) the equity investment at risk is insufficient to finance that entity’s activities without additional subordinated financial support, (ii) substantially all of an entity’s activities either involve or are conducted on behalf of an investor that has disproportionately few voting rights, or (iii) the equity investors as a group lack any of the following: (a) the power through voting or similar rights to direct the activities of an entity that most significantly impact the entity’s economic performance, (b) the obligation to absorb the expected losses of an entity, or (c) the right to receive the expected residual returns of an entity.

The designation of an entity as a VIE is reassessed upon certain events, including, but not limited to: (i) a change to the contractual arrangements of the entity or in the ability of a party to exercise its participation or kick-out rights, (ii) a change to the capitalization structure of the entity, or (iii) acquisitions or sales of interests that constitute a change in control.

A variable interest holder is considered to be the primary beneficiary of a VIE if it has the power to direct the activities of a VIE that most significantly impact the entity’s economic performance and has the obligation to absorb losses of, or the right to receive benefits from, the entity that could potentially be significant to the VIE. The Company qualitatively assesses whether it is (or is not) the primary beneficiary of a VIE. Consideration of various factors includes, but is not limited to, which activities most significantly impact the entity’s economic performance and the ability to direct those activities, the variable interest holder’s form of ownership interest, the variable interest holder’s representation on the VIE’s governing body, the size and seniority of the variable interest holder’s investment, the variable interest holder’s ability and the rights of other investors to participate in policy making decisions, the variable interest holder’s ability to manage its ownership interest relative to the other interest holders, and the variable interest holder’s ability to replace the VIE manager and/or liquidate the entity.

For its investments in entities that are not considered to be VIEs, the Company evaluates the type of ownership rights held by each party with an interest in the entity to determine if the Company holds a controlling financial interest. The assessment of whether the Company holds a controlling financial interest is made at inception of the entity and continually reassessed.

Consolidated VIE

The Company holds a 95% ownership interest in and is the managing member of a joint venture entity formed in December 2023 that owns and leases real estate to lessees that are affiliates of the noncontrolling interest holder. The Company has provided a $170.8 million loan to the joint venture as of December 31, 2025. The Company classifies the joint venture as a VIE, as the equity holders do not have the obligation to absorb all future losses of the joint venture due to a provision that protects the equity holders from certain losses if an event of default occurs under the leases. The Company consolidates the joint venture as the primary beneficiary because it has the ability to control the activities that most significantly impact the VIE’s economic performance. The assets of the joint venture primarily consist of leased properties (net lease real estate accounted for as financing arrangements) and cash; its obligations primarily consist of debt service payments to the Company, which are eliminated in consolidation.

Accounting for the Merger

As further described in Note 10 to these consolidated financial statements, the Merger was accounted for using the asset acquisition method of accounting in accordance with the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 805, Business Combinations (“ASC Topic 805”), which requires that the cost of an acquisition be allocated on a relative fair value basis to the assets purchased and the liabilities assumed. Direct transaction costs incurred by STORE Capital LLC as the acquirer and amounts transferred to reimburse STORE Capital Corporation for costs incurred as the acquiree to sell the business are included in the consideration transferred and capitalized as a component of the cost of the assets acquired. An assembled workforce intangible asset is recorded at the acquisition date if it is part of the asset group acquired. Goodwill is not recognized in an asset acquisition and consideration transferred in excess over the fair value of the net assets acquired, if any, is allocated on a relative fair value basis to the identifiable assets and liabilities.

As noted above, the consolidated financial statements of STORE Capital LLC reflect the recording of assets and liabilities at fair value as of the date of the Merger. The Merger resulted in the termination of the prior reporting entity and a corresponding creation of a new reporting entity. Accordingly, the Company’s consolidated financial statements and transactional records prior to the Closing Date, or February 3, 2023, reflect the historical accounting basis of assets and liabilities and are labeled “Predecessor” while such records subsequent to the Closing Date reflect the fair value of assets acquired and liabilities assumed in the Company’s consolidated financial statements and are labeled “Successor.” This change in reporting entity is represented in the consolidated financial statements by a black line that appears between “Predecessor” and “Successor” on the statements and in the relevant notes. The black line signifies that the amounts shown for the periods prior to and subsequent to the Merger are not comparable.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities and the reported amounts of revenues and expenses during the reporting period. Although management believes its estimates are reasonable, actual results could differ from those estimates.

Reclassifications

We reclassified $23.7 million of interest income receivables associated with certain financing arrangements previously included in other assets, net on the consolidated balance sheet as of December 31, 2024 to loans and financing receivables, net to conform to the presentation in this Annual Report on Form 10-K. This reclassification has no effect on total assets reported on the consolidated balance sheet as of December 31, 2024.

Segment Reporting

The Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 280, Segment Reporting, established standards for the manner in which enterprises report information about operating segments. The Company views its operations as one reportable segment. We are engaged in the business of acquiring, investing in and managing Single Tenant Operational Real Estate across the U.S. The Company’s operating results depend primarily upon generating rental revenue and interest income from leasing its properties. The Company’s Chief Executive Officer acts as the chief operating decision maker (“CODM”). Our CODM assesses entity-wide operating results and makes decisions on how to allocate resources based on consolidated net income, which is reported in the consolidated statements of operations. Additionally, the measure of segment assets is reported in the consolidated balance sheets as “Total assets.”

Significant expense categories, including interest, property costs, general and administrative and depreciation and amortization, are included on the Company’s consolidated statements of operations. Asset information is included on the consolidated balance sheets and in Note 3.

Investment Portfolio

STORE Capital invests in real estate assets through three primary transaction types as summarized below. At the beginning of 2019, the Company adopted Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) (“ASC Topic 842”) which had an impact on certain accounting related to the Company’s investment portfolio.

Real Estate Investments – investments are generally made in one of two ways, either through sale-leaseback transactions in which the Company acquires the real estate from the owner-operators and then leases the real estate back to them, or through acquisitions from third-party sellers in connection with which a new lease is entered into with the tenant. Both approaches result in long-term leases which are classified as operating or finance leases and, in both cases, the operators become the Company’s long‑term tenants (its customers). Real estate assets acquired may be subject to a lease contract that contains certain terms requiring the Company to account for the lease as a finance lease. Additionally, if the terms of a lease contract specifically associated with a sale leaseback transaction contains certain terms, such as a purchase option, the transaction is required to be accounted for as a financing arrangement, due to the Company’s adoption of ASC Topic 842, rather than as an investment in real estate subject to an operating or finance lease.
Mortgage Loans Receivable – investments are made by issuing mortgage loans to the owner-operators of the real estate that serves as the collateral for the loans and the operators become long-term borrowers and customers of the Company. On occasion, the Company may also make other types of loans to its customers, such as equipment loans.
Hybrid Real Estate Investments – investments are made through modified sale-leaseback transactions, where the Company acquires land from the owner-operators, leases the land back through long-term leases and simultaneously issues mortgage loans to the operators secured by the buildings and improvements on the land. Hybrid real estate investment transactions are generally accounted for as operating leases of the land and mortgage loans on the buildings and improvements.

Accounting for Real Estate Investments

Classification and Cost

STORE Capital records the acquisition of real estate properties at cost, including acquisition and closing costs. The Company allocates the cost of real estate properties to the tangible and intangible assets and liabilities acquired based on their estimated relative fair values. Intangible assets and liabilities acquired may include the value of existing in-place leases, above-market or below-market

lease value of in-place leases and ground lease-related intangibles, as applicable. Management uses multiple sources to estimate fair value, including independent appraisals and information obtained about each property as a result of its pre‑acquisition due diligence and its marketing and leasing activities. Certain of the Company’s lease contracts contain terms that result in the lease being classified as a finance lease. Additionally, certain of the Company’s lease contracts allow its tenants the option, at their election, to purchase the leased property from the Company at a specified time or times (generally at the greater of the then-fair market value or the Company’s cost, as defined in the lease contracts). Subsequent to the adoption of ASC Topic 842, for real estate assets acquired through a sale-leaseback transaction and subject to a lease contract that contains certain terms, such as a purchase option, the Company accounts for such an acquisition as a financing arrangement. The Company records investments in financing arrangements and finance leases in loans and financing receivables, net on the consolidated balance sheets. For contracts accounted for as a financing arrangement due to the presence of a purchase option, should the purchase option later expire or be removed from the lease contract, the Company would derecognize the asset accounted for as a financing arrangement and recognize the transferred leased asset in real estate investments.

In‑place lease intangibles are valued based on management’s estimates of lost rent and carrying costs during the time it would take to locate a tenant if the property were vacant, considering current market conditions and costs to execute similar leases. In estimating lost rent and carrying costs, management considers market rents, real estate taxes, insurance, costs to execute similar leases (including leasing commissions) and other related costs. The value assigned to in‑place leases is amortized on a straight‑line basis as a component of depreciation and amortization expense typically over the remaining term of the related leases.

The fair value of any above‑market or below‑market lease is estimated based on the present value of the difference between the contractual amounts to be paid pursuant to the in‑place lease and management’s estimate of current market lease rates for the property, measured over a period equal to the remaining term of the lease. Capitalized above‑market lease intangibles are amortized over the remaining term of the respective leases as a decrease to rental revenue. Below‑market lease intangibles are amortized as an increase in rental revenue over the remaining term of the respective leases plus the contractual renewal periods on those leases, if any. Should a lease terminate early, the unamortized portion of any related lease intangible is immediately recognized in operations.

The Company’s real estate portfolio is depreciated using the straight‑line method over the estimated remaining useful life of the properties, which generally ranges from 20 to 40 years for buildings and is generally 10 to 15 years for land improvements. Properties classified as held for sale are recorded at the lower of their carrying value or their fair value, less anticipated selling costs. Any properties classified as held for sale are not depreciated.

Revenue Recognition

STORE Capital leases real estate to its tenants under long‑term net leases that are predominantly classified as operating leases, but in certain circumstances are classified as financing arrangements or finance leases. The Company’s leases generally provide for rent escalations throughout the lease terms. For leases classified as operating leases that provide for specific contractual escalations, rental revenue is recognized on a straight‑line basis so as to produce a constant periodic rent over the term of the lease. When a lease, classified as a financing arrangement, provides the same specific contractual escalations, lease payments accounted for as interest income are recognized using the effective interest method. Accordingly, straight-line operating lease receivables and interest income receivables, calculated as the aggregate difference between the rental revenue recognized on a straight-line basis or interest income recognized using the effective interest method, respectively, and scheduled rents or interest, represent unbilled rent receivables that the Company will receive only if the tenants make all rent or interest payments required through the expiration of the leases. These straight-line operating lease receivables and interest income receivables are included in other assets, net and loans and financing receivables, net, respectively, on the consolidated balance sheets. The Company reviews its straight-line operating lease receivables and interest income receivables for collectibility on a contract by contract basis and any amounts not considered substantially collectible are written off against rental revenues or interest income, respectively. As of December 31, 2025 and 2024, the Company had $103.3 million and $63.1 million, respectively, of straight-line operating lease receivables and interest income receivables. Leases that have contingent rent escalators indexed to future increases in the Consumer Price Index (“CPI”) may adjust over a one-year period or over multiple‑year periods. Often, these escalators increase rent at (a) 1 to 1.25 times the increase in the CPI over a specified period or (b) a fixed percentage. Because of the volatility and uncertainty with respect to future changes in the CPI, the Company’s inability to determine the extent to which any specific future change in the CPI is probable at each rent adjustment date during the entire term of these leases and the Company’s view that the multiplier does not represent a significant leverage factor, increases in rental revenue from leases with this type of escalator are recognized only after the changes in the rental rates have actually occurred.

In addition to base rental revenue and interest income, certain leases, including leases classified as financing arrangements, also have contingent rentals that are based on a percentage of the tenant’s gross sales; the Company recognizes contingent rental revenue and interest income when the threshold upon which the contingent lease payment is based is achieved. Approximately 3.4% of the Company’s investment portfolio is subject to leases that provide for contingent rent based on a percentage of the tenant’s gross sales; historically, contingent rent recognized has been less than 1.0% of rental revenues and interest income.

The Company reviews its revenue and interest receivables for collectibility on a regular basis, taking into consideration changes in factors such as the tenant’s payment history, the financial condition of the tenant, business conditions in the industry in which the tenant operates and economic conditions in the area where the property is located. In the event that the collectibility of lease payments with respect to any tenant is not probable, a direct write‑off of the receivable is made and any future rental revenue or interest income is recognized only when the tenant makes a rental payment or when collectibility is again deemed probable.

Direct costs incremental to successful lease origination, offset by any lease origination fees received, are deferred and amortized over the related lease term as an adjustment to rental revenue. The Company periodically commits to fund the construction of new properties for its customers; rental revenue collected during the construction period is deferred and amortized over the remaining lease term when the construction project is complete. Substantially all of the Company’s leases are triple net, which means that the lessees are directly responsible for the payment of all property operating expenses, including property taxes, maintenance and insurance. For a few lease contracts, the Company collects property taxes from its customers and remits those taxes to governmental authorities. These property tax payments are presented on a gross basis as part of both rental revenues and property costs in the consolidated statements of operations.

Impairment

STORE Capital reviews its real estate investments and related lease intangibles periodically for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through operations. Such events or changes in circumstances may include an expectation to sell certain assets in accordance with the Company’s long-term strategic plans. Management considers factors such as expected future undiscounted cash flows, capitalization and discount rates, terminal value, tenant improvements, market trends (such as the effects of leasing demand and competition) and other factors including bona fide purchase offers received from third parties in making this assessment. Depending on their nature, these factors are classified as Level 2 or Level 3 inputs within the fair value hierarchy, discussed in Fair Value Measurement below. If an asset is determined to be impaired, the impairment is calculated as the amount by which the carrying value of the asset exceeds its estimated fair value. Estimating future cash flows is highly subjective and such estimates could differ materially from actual results.

During the year ended December 31, 2025, the Company recognized an aggregate provision for the impairment of real estate of $25.4 million. For the assets impaired in 2025, the estimated aggregate fair value of the impaired real estate assets at the time of impairment aggregated $76.3 million. The Company recognized aggregate provisions for the impairment of real estate of $23.6 million and $17.6 million for the year ended December 31, 2024 and the period from February 3, 2023 through December 31, 2023, respectively. No impairment of real estate was recognized during the period from January 1, 2023 through February 2, 2023.

Accounting for Loans and Financing Receivables

Loans Receivable – Classification, Cost and Revenue Recognition

STORE Capital holds its loans receivable, which are primarily mortgage loans secured by real estate, for long‑term investment. Loans receivable are carried at amortized cost, including related unamortized discounts or premiums, if any.

The Company recognizes interest income on loans receivable using the effective-interest method applied on a loan‑by‑loan basis. Direct costs associated with originating loans are offset against any related fees received and the balance, along with any premium or discount, is deferred and amortized as an adjustment to interest income over the term of the related loan receivable using the effective-interest method. A loan receivable is placed on nonaccrual status when the loan has become more than 60 days past due, or earlier if management determines that full recovery of the contractually specified payments of principal and interest is doubtful. While on nonaccrual status, interest income is recognized only when received. As of December 31, 2025 and 2024, the Company had loans receivable with an aggregate outstanding principal balance of $26.9 million and $64.7 million, respectively, on nonaccrual status.

Sale-Leaseback Transactions Accounted for as Financing Arrangements – Classification, Cost and Revenue Recognition

Lease contracts accounted for as financing arrangements are initially recorded at an amount equal to the cost of the associated real estate, including acquisition and closing costs. Certain financing arrangements which include fixed rent escalations are subsequently accounted for using the effective interest method as discussed in Accounting for Real Estate Investments, Revenue Recognition above. The Company recognizes revenue from sale-leaseback transactions accounted for as financing arrangements as interest income on the consolidated statement of operations.

Sales-Type Financing Receivables – Classification, Cost and Revenue Recognition

Sales-type receivables are recorded at their net investment, determined as the present value of both the aggregate minimum lease payments and the estimated residual value of the leased property less unearned income. The unearned income is recognized over the life of the related contracts so as to produce a constant rate of return on the net investment in the assets. Rental payments received and the amortization of unearned income are recorded as interest income on the consolidated statement of operations.

Impairment and Provision for Credit Losses

The Company accounts for provision of credit losses in accordance with ASU 2016-13, Financial Instruments — Credit Losses (“Topic 326”): Measurement of Credit Losses on Financial Instruments (“ASC Topic 326”). In accordance with ASC Topic 326, the Company evaluates the collectibility of its loans and financing receivables at the time each loan and financing receivables is issued and subsequently on a quarterly basis utilizing an expected credit loss model based on credit quality indicators. The primary credit quality indicator is the implied credit rating associated with each borrower, utilizing two categories, investment grade and non‑investment grade. The Company computes implied credit ratings based on regularly received borrower financial statements using Moody’s Analytics RiskCalc. The Company considers the implied credit ratings, loan and financing receivable term to maturity and underlying collateral value and quality, if any, to calculate the expected credit loss over the remaining life of the receivable. Loans are written off against the allowance for credit loss when all or a portion of the principal amount is determined to be uncollectible. During the years ended December 31, 2025, December 31, 2024 and the period from February 3, 2023 through December 31, 2023, the Company recognized an estimated $9.7 million, $8.3 million and $7.7 million, respectively, of provisions for credit losses related to its loans and financing receivables; the provision for credit losses is included in provisions for impairment on the consolidated statements of operations. For the period from January 1, 2023 through February 2, 2023, no provisions for credit losses were recognized.

For the year ended December 31, 2025 there were $2.6 million of write-offs charged against the allowance. During the year ended December 31, 2024, the Company did not write off any credit losses associated with loans and financing receivables. For the period from February 3, 2023 through December 31, 2023, the net provision for credit losses included a reduction of $2.1 million associated with the sale of certain loans and financing receivables and the Company did not write off any loans receivable. For the period from January 1, 2023 through February 2, 2023, the Company did not write off any credit losses associated with loans and financing receivables.

Accounting for Operating Ground Lease Assets

As part of certain real estate investment transactions, the Company may enter into long-term operating ground leases as a lessee. The Company is required to recognize an operating ground lease (or right-of-use) asset and related operating lease liability for each of these operating ground leases. Operating ground lease assets and operating lease liabilities are recognized based on the present value of the lease payments. The Company uses its estimated incremental borrowing rate, which is the estimated rate at which the Company could borrow on a collateralized basis with similar payments over a similar term, in determining the present value of the lease payments.

Many of these operating lease contracts include options for the Company to extend the lease; the option periods are included in the minimum lease term if it is reasonably certain the Company will exercise the option(s). Rental expense for the operating ground lease contracts is recognized in property costs on a straight-line basis over the lease term. Some of the contracts have contingent rent escalators indexed to future increases in the CPI and a few contracts have contingent rentals that are based on a percentage of the gross sales of the property; these payments are recognized in expense as incurred. The payment obligations under these contracts are typically the responsibility of the tenants operating on the properties, in accordance with the Company’s leases with the respective tenants. As a result, the Company also recognizes sublease rental revenue on a straight-line basis over the term of the Company’s sublease with the tenant; the sublease income is included in rental revenues.

Cash and Cash Equivalents

Cash and cash equivalents include cash and highly liquid investment securities with maturities at acquisition of three months or less. The Company invests cash primarily in money‑market funds of major financial institutions, consisting predominantly of U.S. Government obligations.

Restricted Cash

Restricted cash may include reserve account deposits held by lenders, including deposits required to be used for future investment in real estate assets, escrow deposits and cash proceeds from the sale of assets held by a qualified intermediary to facilitate tax-deferred exchange transactions under Section 1031 of the Internal Revenue Code. The Company had $13.3 million and

$9.9 million of restricted cash at December 31, 2025 and 2024, respectively, which are included in other assets, net, on the consolidated balance sheets.

Deferred Financing and Other Debt Costs

Financing costs related to the issuance of the Company’s long-term debt are deferred and amortized as an increase to interest expense over the term of the related debt instrument using the effective-interest method and are reported as a reduction of the related debt balance on the consolidated balance sheets. Costs paid to a lender as part of a debt issuance are recorded as a debt discount and amortized as an increase to interest expense over the term of the related debt instrument using the effective-interest method and are reported as a reduction of the related debt balance on the consolidated balance sheets. Financing costs related to the Company’s credit facility are deferred and amortized to interest expense over the term of the credit facility and are included in other assets, net, on the consolidated balance sheets.

Derivative Instruments and Hedging Activities

The Company may enter into derivative contracts as part of its overall financing strategy to manage the Company’s exposure to changes in interest rates associated with current and/or future debt issuances. The Company does not use derivatives for trading or speculative purposes. The use of derivative financial instruments carries certain risks, including the risk that the counterparties to these contractual arrangements are not able to perform under the agreements. To mitigate this risk, the Company enters into derivative financial instruments only with counterparties with high credit ratings and with major financial institutions with which the Company may also have other financial relationships. The Company does not anticipate that any of the counterparties will fail to meet their obligations.

The Company records its derivatives on the balance sheet at fair value. All derivatives subject to a master netting arrangement in accordance with the associated master International Swap and Derivatives Association agreement have been presented on a net basis by counterparty portfolio for purposes of balance sheet presentation and related disclosures. See Note 9 for a summary of net derivative balances recorded on the consolidated balance sheets and gross asset and liability balances as if the Company had not elected to offset the asset and liability balances of the derivative instruments with each of its counterparties. The accounting for changes in the fair value of derivatives depends on the intended use of the derivative, whether the Company has elected to apply hedge accounting and whether the hedging relationship has satisfied the criteria necessary to apply hedge accounting. Derivatives qualifying as a hedge of the exposure to variability in expected future cash flows, or other types of forecasted transactions, are considered cash flow hedges. Hedge accounting generally provides for the matching of the earnings effect of the hedged forecasted transactions in a cash flow hedge. The changes in the fair value of derivatives designated and that qualify as cash flow hedges are recorded in accumulated other comprehensive income (loss). Amounts reported in accumulated other comprehensive income (loss) related to cash flow hedges are reclassified to operations as an adjustment to interest expense as interest payments are made on the hedged debt transaction.

As of December 31, 2025, the Company had 21 interest rate swap agreements in place. Ten of the interest rate swap agreements have an aggregate notional value of $1.0 billion, with two maturing in February 2027, one maturing in April 2027, six maturing in May 2027 and one maturing in May 2029, and are designated cash flow hedges of the Company’s $1.0 billion variable-rate bank unsecured term loan which matures in September 2030 (Note 4). Six of the interest rate swap agreements with an aggregate notional value of $650.0 million, three with maturities of February 2027, one with a maturity of May 2027 and two with a maturity of July 2028 are designated cash flow hedges of the Company’s $650.0 million floating-rate bank unsecured term loan which matures in September 2028 (Note 4). Five interest rate swap agreements with an aggregate notional value of $373.6 million, with two maturing in May 2027 and three maturing in July 2028 are designated cash flow hedges of the Company’s variable-rate unsecured revolving credit facility which matures in September 2029 (Note 4). As of December 31, 2024, the Company had 21 derivative instruments in place.

Fair Value Measurement

The Company estimates the fair value of financial and non-financial assets and liabilities based on the framework established in fair value accounting guidance. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). The hierarchy described below prioritizes inputs to the valuation techniques used in measuring the fair value of assets and liabilities. This hierarchy maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring the most observable inputs to be used when available. The hierarchy is broken down into three levels based on the reliability of inputs as follows:

Level 1—Quoted market prices in active markets for identical assets and liabilities that the Company has the ability to access.
Level 2—Significant inputs that are observable, either directly or indirectly. These types of inputs would include quoted prices for similar assets or liabilities in active markets, quoted prices for identical assets in inactive markets and market‑corroborated inputs.
Level 3—Inputs that are unobservable and significant to the overall fair value measurement of the assets or liabilities. These types of inputs include the Company’s own assumptions.

Share‑based Compensation

Historically, directors and employees of the Company had been granted long‑term incentive awards, including restricted stock awards (“RSAs”) and restricted stock unit awards (“RSUs’), which provided such directors and employees with equity interests as an incentive to remain in the Company’s service and aligned their interests with those of the Company’s stockholders. As of the closing of the Merger, the Company no longer has any equity incentives outstanding.

Income Taxes

As a REIT, the Company is generally not subject to federal income tax but is subject to certain state and local income taxes as well as federal income and excise tax on its undistributed income. STORE Investment Corporation, the Company’s wholly owned taxable REIT subsidiary (“TRS”) created to engage in non-qualifying REIT activities, is subject to federal, state and local income taxes.

The Company provides for income taxes and the related accounts under the asset and liability method. Deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates expected to be in effect during the year in which the basis differences reverse. Valuation allowances are established when management determines it is more likely than not that some portion, or all, of the deferred tax assets will not be realized.

Related Party Transactions

The Company has a service contract with PCSD Ivory Private Limited, an entity affiliated with GIC, one of the Company’s members, under which it has agreed to perform certain loan servicing and other administrative services on behalf of PCSD Ivory Private Limited in exchange for a servicing fee. During the years ended December 31, 2025 and 2024, the Company recognized $0.7 million and $0.8 million of fee income, respectively, which is recorded in other income on the consolidated statements of operations. No such amounts were recorded for the period from February 3, 2023 through December 31, 2023 and the period from January 1, 2023 through February 2, 2023.

In accordance with the terms of the service contract and related arrangements, during the year ended December 31, 2025, the Company agreed to dispose of certain real estate assets held on behalf of PCSD Ivory Private Limited and recorded a related party liability equal to the fair value of the real estate assets. Such related party liability balance was $27.0 million as of December 31, 2025, which is included in accrued expenses, deferred revenue and other liabilities, on the consolidated balance sheet.

Net Income Per Common Share

Net income per common share has been computed for STORE Capital Corporation pursuant to the guidance in the FASB ASC Topic 260, Earnings Per Share. The guidance requires the classification of the Company’s unvested restricted common shares, which contain rights to receive non‑forfeitable dividends, as participating securities requiring the two‑class method of computing net income per common share. The following table is a reconciliation of the numerator and denominator used in the computation of basic and diluted net income per common share (dollars in thousands):

 

 

 

Predecessor

 

 

Period from
January 1, 2023
through
February 2, 2023

 

Numerator:

 

 

 

Net income

 

$

25,787

 

Less: Earnings attributable to unvested restricted shares

 

 

(41

)

Net income used in basic and diluted income per share

 

$

25,746

 

Denominator:

 

 

 

Weighted average common shares outstanding

 

 

282,684,998

 

Less: Weighted average number of shares of unvested restricted stock

 

 

(446,847

)

Weighted average shares outstanding used in basic income per share

 

 

282,238,151

 

Effects of dilutive securities:

 

 

 

Add: Treasury stock method impact of potentially dilutive securities (a)

 

 

100,254

 

Weighted average shares outstanding used in diluted income per share

 

 

282,338,405

 

 

(a)
For the period from January 1, 2023 to February 2, 2023 excludes 197,026 shares related to unvested restricted shares as the effect would have been antidilutive.

Recent Accounting Pronouncements

From time to time, new accounting pronouncements are issued by the FASB or the SEC. The Company adopts the new pronouncements as of the specified effective date. When permitted, the Company may elect to early adopt the new pronouncements. Unless otherwise discussed, these new accounting pronouncements include technical corrections to existing guidance or introduce new guidance related to specialized industries or entities and, therefore, will have minimal, if any, impact on the Company’s financial position, results of operations or cash flows upon adoption.

In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures, which, effective for annual periods in fiscal years beginning after December 15, 2024, requires enhanced income tax disclosures, primarily through standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. For the year ended December 31, 2025 (i) the Company adopted ASU 2023-09 in accordance with the prospective transition method, and consequently, financial statements for prior periods have not been retrospectively adjusted and remain presented under the previous accounting guidance, and (ii) the adoption of ASU 2023-09 had no material impact on the Company's financial statements or related disclosures.

In November 2024, the FASB issued ASU 2024-03, Income statement (Subtopic 220-40) Reporting Comprehensive Income - Expense Disaggregation Disclosures (“ASU 2024-03”), effective for fiscal years beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027. The Company is currently evaluating the potential impact the adoption of ASU 2024-03 will have on its future disclosures.

v3.25.4
Investments
12 Months Ended
Dec. 31, 2025
Investments [Abstract]  
Investments

3. Investments

At December 31, 2025, STORE Capital had investments in 3,576 property locations representing 3,400 owned properties (of which 240 are accounted for as financing arrangements and 138 are accounted for as sales-type leases), 22 properties where all the related land is subject to an operating ground lease and 154 properties which secure mortgage loans. The gross investment portfolio totaled $17.2 billion at December 31, 2025, and consisted of the gross acquisition cost of real estate investments totaling $14.0 billion, including an offset by intangible lease liabilities totaling $135.1 million, loans and financing receivables with an aggregate carrying amount of $3.1 billion and operating ground lease assets totaling $53.7 million. As of December 31, 2025, approximately 33% of these investments are assets of consolidated special purpose entity subsidiaries that are pledged as collateral under the non‑recourse obligations of such special purpose entities (Note 4).

The gross dollar amount of the Company’s investments includes the investment in land, buildings, improvements and lease intangibles related to real estate investments as well as the carrying amount of the loans and financing receivables and operating ground lease assets. For the years ended December 31, 2025, December 31, 2024, the period from February 3, 2023 through December 31, 2023 and the period from January 1, 2023 to February 2, 2023, the Company had the following gross real estate and other investment activity (dollars in thousands):

 

 

Successor

 

 

 

Predecessor

 

 

 

Number of

 

 

Dollar

 

 

 

Number of

 

 

Dollar

 

 

Investment

 

 

Amount of

 

 

 

Investment

 

 

Amount of

 

 

Locations

 

 

Investments

 

 

 

Locations

 

 

Investments

 

Gross investments, December 31, 2022

 

 

 

 

 

 

 

 

 

3,084

 

 

 

12,079,843

 

Acquisition of and additions to real estate (a)(c)

 

 

 

 

 

 

 

 

 

19

 

 

 

42,452

 

Investment in loans and financing receivables

 

 

 

 

 

 

 

 

 

1

 

 

 

82,112

 

Sales of real estate

 

 

 

 

 

 

 

 

 

(1

)

 

 

(760

)

Principal collections on loans and financing receivables

 

 

 

 

 

 

 

 

 

(2

)

 

 

(468

)

Net change in operating ground lease assets (b)

 

 

 

 

 

 

 

 

 

 

 

 

(125

)

Other

 

 

 

 

 

 

 

 

 

 

 

 

4,430

 

Gross investments, February 2, 2023

 

 

 

 

 

 

 

 

 

3,101

 

 

 

12,207,484

 

Gross investments, February 3, 2023

 

 

3,101

 

 

$

14,201,731

 

 

 

 

 

 

 

 

Acquisition of and additions to real estate (a)(d)

 

 

112

 

 

 

517,624

 

 

 

 

 

 

 

 

Investment in loans and financing receivables

 

 

40

 

 

 

598,990

 

 

 

 

 

 

 

 

Sales of real estate, loans and financing receivables (g)

 

 

(40

)

 

 

(404,939

)

 

 

 

 

 

 

 

Principal collections on loans and financing receivables

 

 

(7

)

 

 

(74,408

)

 

 

 

 

 

 

 

Net change in operating ground lease assets (b)

 

 

 

 

 

(737

)

 

 

 

 

 

 

 

Provisions for impairment

 

 

 

 

 

(25,265

)

 

 

 

 

 

 

 

Other

 

 

 

 

 

(11,362

)

 

 

 

 

 

 

 

Gross investments, December 31, 2023

 

 

3,206

 

 

 

14,801,634

 

 

 

 

 

 

 

 

Acquisition of and additions to real estate (a)(e)(h)

 

 

122

 

 

 

687,307

 

 

 

 

 

 

 

 

Investment in loans and financing receivables (a)

 

 

88

 

 

 

673,322

 

 

 

 

 

 

 

 

Sales of real estate

 

 

(104

)

 

 

(340,247

)

 

 

 

 

 

 

 

Principal collections on loans and financing receivables

 

 

 

 

 

(1,636

)

 

 

 

 

 

 

 

Net change in operating ground lease assets (b)

 

 

 

 

 

5,178

 

 

 

 

 

 

 

 

Provisions for impairment

 

 

 

 

 

(31,911

)

 

 

 

 

 

 

 

Other

 

 

 

 

 

22,498

 

 

 

 

 

 

 

 

Gross investments, December 31, 2024 (o)

 

 

3,312

 

 

 

15,816,145

 

 

 

 

 

 

 

 

Acquisition of and additions to real estate (a)(f)(i)(m)(n)

 

172

 

 

 

822,445

 

 

 

 

 

 

 

 

Investment in loans and financing receivables (a)(n)

 

 

201

 

 

 

1,043,951

 

 

 

 

 

 

 

 

Sales of real estate

 

 

(109

)

 

 

(442,335

)

 

 

 

 

 

 

 

Principal collections on loans and financing receivables

 

 

 

 

 

(8,251

)

 

 

 

 

 

 

 

Net change in operating ground lease assets (b)

 

 

 

 

 

(3,538

)

 

 

 

 

 

 

 

Provisions for impairment

 

 

 

 

 

(35,062

)

 

 

 

 

 

 

 

Other

 

 

 

 

 

(23,431

)

 

 

 

 

 

 

 

Gross investments, December 31, 2025 (j)(l)(o)

 

 

 

 

 

17,169,924

 

 

 

 

 

 

 

 

Less accumulated depreciation and amortization (j)(l)

 

 

 

 

 

(1,579,782

)

 

 

 

 

 

 

 

Net investments, December 31, 2025 (k)

 

 

3,576

 

 

$

15,590,142

 

 

 

 

 

 

 

 

 

a)
For the period from January 1, 2023 through February 2, 2023, the period from February 3, 2023 through December 31, 2023 and the years ended December 31, 2024 and 2025, includes $0.2 million, $2.9 million, $2.6 million and $4.6 million, respectively, of interest capitalized to properties under construction.
b)
During the period from January 1, 2023 through February 2, 2023 and the period from February 3, 2023 through December 31, 2023, represents amortization recognized on operating ground lease assets; during the year ended December 31, 2024, includes new operating ground lease assets recognized net of amortization; during the year ended December 31, 2025, includes the disposal of operating ground lease assets net of amortization.
c)
Excludes $5.2 million of tenant improvement advances disbursed from January 1, 2023 to February 2, 2023 which were accrued as of December 31, 2022.
d)
Excludes $15.1 million of tenant improvement advances disbursed from February 3, 2023 to December 31, 2023 which were accrued as of February 2, 2023.
e)
Excludes $25.3 million of tenant improvement advances disbursed in 2024 which were accrued as of December 31, 2023.
f)
Excludes $26.2 million of tenant improvement advances disbursed in 2025 which were accrued as of December 31, 2024.
g)
Includes the sale of certain loans and financing receivables with an aggregate carrying value of $332.0 million to a related party.
h)
Includes $16.3 million of tenant funded improvements during 2024.
i)
Includes $2.0 million of tenant funded improvements during 2025.
j)
Includes the below-market lease liabilities ($135.1 million) and the accumulated amortization ($23.4 million) of the liabilities recorded on the consolidated balance sheet as intangible lease liabilities as of December 31, 2025.
k)
In connection with certain acquisitions completed during the year ended December 31, 2025, the Company modified existing operating leases in a manner which required them to be accounted for as finance leases in accordance with ASC Topic 842. As a result, the Company reclassified $121.1 million of net real estate investments to loans and financing receivables, net on the consolidated balance sheets. The Company also recognized a $10.9 million non-cash net loss in connection with these modifications which is included in net gain (loss) on dispositions of real estate in the consolidated statements of operations. Similarly, during the year ended December 31, 2024, the Company reclassified $156.5 million of net real estate investments to loans and financing receivables, net on the consolidated balance sheet and recognized a $16.0 million non-cash net gain.
l)
Includes $8.4 million of gross investments and $0.1 million of accumulated depreciation related to real estate investments held for sale at December 31, 2025.
m)
Includes non-cash acquisition of $18.4 million of real estate improvements.
n)
Includes $64.7 million of total non-cash real estate and financing receivables acquired in connection with holdback arrangements.
o)
Includes $27.3 million and $23.7 million of interest income receivables associated with certain financing arrangements as of December 31, 2025 and December 31, 2024, respectively.

The following table summarizes the revenues the Company recognized from its investment portfolio (in thousands):

 

 

Successor

 

 

 

Predecessor

 

 

Year Ended December 31, 2025

 

 

Year Ended December 31, 2024

 

 

Period from
February 3, 2023
through
December 31, 2023

 

 

 

Period from
January 1, 2023
through
February 2, 2023

 

Rental revenues:

 

 

 

 

 

 

 

 

 

 

 

 

 

Operating leases (a)

 

$

1,019,023

 

 

$

982,847

 

 

$

862,891

 

 

 

$

75,005

 

Sublease income - operating ground leases (b)

 

 

2,935

 

 

 

2,966

 

 

 

2,577

 

 

 

 

234

 

Amortization of lease related intangibles and costs

 

 

5,379

 

 

 

4,056

 

 

 

5,239

 

 

 

 

(231

)

Total rental revenues

 

$

1,027,337

 

 

$

989,869

 

 

$

870,707

 

 

 

$

75,008

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest income on loans and financing receivables:

 

 

 

 

 

 

 

 

 

 

 

 

 

Mortgage and other loans receivable

 

$

29,747

 

 

$

33,434

 

 

$

33,885

 

 

 

$

2,434

 

Sale-leaseback transactions accounted for as
   financing arrangements

 

 

117,263

 

 

 

79,182

 

 

 

31,760

 

 

 

 

2,444

 

Sales-type and financing receivables

 

 

54,953

 

 

 

28,816

 

 

 

10,822

 

 

 

 

448

 

Total interest income on loans and financing receivables

 

$

201,963

 

 

$

141,432

 

 

$

76,467

 

 

 

$

5,326

 

 

(a)
For the years ended December 31, 2025, 2024, the period from February 3, 2023 through December 31, 2023 and the period from January 1, 2023 through February 2, 2023, includes $4.1 million, $4.5 million, $3.3 million and $252,000, respectively, of property tax tenant reimbursement revenue and includes $1.1 million, $1.3 million, $1.0 million and $24,000, respectively, of variable lease revenue.
(b)
Represents total revenue recognized for the sublease of properties subject to operating ground leases to the related tenants; includes both payments made by the tenants to the ground lessors and straight-line revenue recognized for scheduled increases in the sublease rental payments.

The Company has elected to account for the lease and nonlease components in its lease contracts as a single component if the timing and pattern of transfer for the separate components are the same and, if accounted for separately, the lease component would classify as an operating lease.

Significant Credit and Revenue Concentration

STORE Capital’s real estate investments are leased or financed to 673 customers who operate their businesses across 143 industries geographically dispersed throughout 49 states. The primary sectors of the U.S. economy and their proportionate dollar amount of STORE Capital’s investment portfolio at December 31, 2025, are service at 61%, service-oriented retail at 12% and manufacturing at 27%. Only one state, Texas (11%), accounted for 10% or more of the total dollar amount of STORE Capital’s investment portfolio at December 31, 2025. None of the Company’s customers represented more than 10% of the Company’s investment portfolio at December 31, 2025, with the largest customer representing 3.1% of the total investment portfolio. On an annualized basis, as of December 31, 2025, the largest customer represented approximately 3.2% of the Company’s total investment portfolio revenues.

Real Estate Investments

The weighted average remaining noncancelable lease term of the Company’s operating leases with its tenants at December 31, 2025 was approximately 14.8 years. Substantially all the leases are triple net, which means that the lessees are responsible for the payment of all property operating expenses, including property taxes, maintenance and insurance; therefore, the Company is generally not responsible for repairs or other capital expenditures related to the properties while the triple-net leases are in effect. At December 31, 2025, 24 of the Company’s properties were vacant and not subject to a lease.

Scheduled future minimum rentals to be received under the remaining noncancelable term of the operating leases in place as of December 31, 2025 are as follows (in thousands):

 

2026

 

$

1,017,163

 

2027

 

 

1,013,442

 

2028

 

 

1,000,940

 

2029

 

 

981,005

 

2030

 

 

959,963

 

Thereafter

 

 

8,938,195

 

Total future minimum rentals (a)

 

$

13,910,708

 

 

(a)
Excludes future minimum rentals to be received under lease contracts associated with sale-leaseback transactions accounted for as financing arrangements and sales-type financing receivables. See Loans and Financing Receivables section below.

Substantially all the Company’s leases include one or more renewal options (generally two to four five-year options). Since lease renewal periods are exercisable at the option of the lessee, the preceding table presents future minimum lease payments due during the initial lease term only. In addition, the future minimum lease payments presented above do not include any contingent rental payments such as lease escalations based on future changes in CPI.

Intangible Lease Assets

The following details intangible lease assets and related accumulated amortization at December 31 (in thousands):

 

 

2025

 

 

2024

 

In-place leases (a)

 

$

524,648

 

 

$

551,442

 

Above-market leases

 

 

35,069

 

 

 

37,193

 

Total intangible lease assets

 

 

559,717

 

 

 

588,635

 

Accumulated amortization (a)

 

 

(142,081

)

 

 

(99,007

)

Net intangible lease assets

 

$

417,636

 

 

$

489,628

 

 

(a)
Includes the dollar amount of in-place lease intangibles ($39,000) and the related accumulated amortization ($6,000) associated with the real estate investments held for sale at December 31, 2025.

Aggregate lease intangible asset amortization included in depreciation and amortization expense was $54.4 million, $54.5 million, $50.7 million and $0.3 million during the years ended December 31, 2025, December 31, 2024, the period from February 3, 2023 through December 31, 2023 and the period from January 1, 2023 through February 2, 2023, respectively. The amount amortized as a decrease to rental revenue for capitalized above‑market lease intangibles was $3.3 million during the year ended December 31, 2025 and $2.8 million during both the year ended December 31, 2024 and the period from February 3, 2023 through December 31, 2023. For the period from January 1, 2023 through February 2, 2023, there was no amortization of above-market lease intangibles.

Based on the balance of the intangible lease assets as of December 31, 2025, the aggregate amortization expense is expected to be $44.7 million in 2026, $43.1 million in 2027, $41.0 million in 2028, $38.4 million in 2029, $35.6 million in 2030 and $187.4 million thereafter. The amount expected to be amortized as a decrease to rental revenue is expected to be $2.6 million in 2026, $2.6 million in 2027, $2.5 million in 2028, $2.4 million in 2029, $2.3 million in 2030 and $15.0 million thereafter. The weighted average remaining amortization period is approximately 10.9 years for the in‑place lease intangibles, and approximately 12.8 years for the above-market lease intangibles.

Intangible Lease Liabilities

The following details intangible lease liabilities and related accumulated amortization as of December 31 (in thousands):

 

 

2025

 

 

2024

 

Below-market leases

 

$

135,140

 

 

$

141,262

 

Accumulated amortization

 

 

(23,422

)

 

 

(16,167

)

Net intangible lease liabilities (a)

 

$

111,718

 

 

$

125,095

 

(a)
Includes the dollar amount of below-market lease intangibles ($14,000) and the related accumulated amortization ($2,000) associated with the real estate investments held for sale at December 31, 2025.

Lease intangible liabilities are amortized as an increase to rental revenues. For the years ended December 31, 2025, December 31, 2024 and the period from February 3, 2023 through December 31, 2023, amortization was $9.6 million, $10.6 million and $8.3 million, respectively. There was no amortization of below-market lease intangibles for the period from January 1, 2023 through February 2, 2023. Based on the balance of the intangible liabilities at December 31, 2025, the amortization included in rental revenue is expected to be $7.9 million in 2026, $7.8 million in 2027, $7.6 million in 2028, $7.4 million in 2029, $6.8 million in 2030 and $74.2 million thereafter. The weighted average remaining amortization period, including extension periods, is approximately 22.3 years.

Operating Ground Lease Assets

As of December 31, 2025, STORE Capital had operating ground lease assets aggregating $53.7 million. Typically, the lease payment obligations for these leases are the responsibility of the tenants operating on the properties, in accordance with the Company’s leases with those respective tenants. The Company recognized total lease cost for these operating ground lease assets of $3.9 million, $4.0 million, $3.2 million and $273,000 for the years ended December 31, 2025, December 31, 2024, the period from February 3, 2023 through December 31, 2023 and the period from January 1, 2023 through February 2, 2023, respectively. The Company also recognized, in rental revenues, sublease revenue associated with its operating ground leases of $2.9 million, $3.0 million, $2.6 million and $234,000 for the years ended December 31, 2025, December 31, 2024, the period from February 3, 2023 through December 31, 2023 and the period from January 1, 2023 through February 2, 2023, respectively. The Company’s ground leases have remaining terms ranging from 3 to 86 years, some of which have one or more options to extend the lease for terms ranging from two years to ten years. The weighted average remaining non-cancelable lease term for the ground leases was 25 years at December 31, 2025. The weighted average discount rate used in calculating the operating lease liabilities was 5.6%.

The future minimum lease payments to be paid under the operating ground leases as of December 31, 2025 were as follows (in thousands):

 

 

 

 

 

Ground Leases

 

 

 

 

 

Ground Leases

 

 

Paid by

 

 

 

 

 

Paid by

 

 

STORE Capital's

 

 

 

 

 

STORE Capital

 

 

Tenants (a)

 

 

Total

 

2026

 

$

57

 

 

$

2,562

 

 

$

2,619

 

2027

 

 

57

 

 

 

2,562

 

 

 

2,619

 

2028

 

 

57

 

 

 

2,592

 

 

 

2,649

 

2029

 

 

58

 

 

 

2,680

 

 

 

2,738

 

2030

 

 

60

 

 

 

2,700

 

 

 

2,760

 

Thereafter

 

 

3,198

 

 

 

103,317

 

 

 

106,515

 

Total lease payments

 

 

3,487

 

 

 

116,413

 

 

 

119,900

 

Less imputed interest

 

 

(2,870

)

 

 

(69,439

)

 

 

(72,309

)

Total operating lease liabilities - ground leases

 

$

617

 

 

$

46,974

 

 

$

47,591

 

 

(a)
STORE Capital’s tenants, who are generally sub-tenants under the ground leases, are responsible for paying the rent under these ground leases. In the event the tenant fails to make the required ground lease payments, the Company would be primarily responsible for the payment, assuming the Company does not re-tenant the property or sell the leasehold interest. Of the total $116.4 million commitment, $85.7 million is due for periods beyond the current term of the Company’s leases with the tenants. Amounts exclude contingent rent due under one lease where the ground lease payment, or a portion thereof, is based on the level of the tenant's sales.

Loans and Financing Receivables

The Company’s loans and financing receivables include investments in real estate accounted for as financing arrangements and sales-type financing receivables as well as a smaller portion of investments made by issuing mortgage loans. Investments in real estate are recorded as loans and financing receivables on the balance sheet if the terms of a lease contract require the Company to account for the lease as a financing lease or if a lease specifically associated with a sale-leaseback transaction contains certain terms, such as a purchase option, the transaction is required to be accounted for as a financing arrangement. The Company’s loans and financing receivables are summarized below (dollars in thousands):

 

 

 

Interest

 

Maturity

 

December 31,

 

Type

 

Rate (a)

 

Date

 

2025

 

 

2024

 

Investments in real estate included in loans and financing receivables:

 

 

 

 

 

 

 

 

 

 

Sale-leaseback transactions accounted for as
     financing arrangements (b)(c)

 

8.59%

 

2034 - 2122

 

$

1,707,510

 

 

$

1,163,118

 

Sales-type financing receivables

 

8.85%

 

2032 - 2056

 

 

814,341

 

 

 

556,879

 

Total investments in real estate included in loans and
     financing receivables

 

 

 

 

 

 

2,521,851

 

 

 

1,719,997

 

Principal amount outstanding—loans receivable:

 

 

 

 

 

 

 

 

 

 

Twenty-two mortgage loans receivable (d)

 

8.87%

 

2026 - 2066

 

 

561,206

 

 

 

231,536

 

Equipment and other loans receivable

 

10.19%

 

2026 - 2038

 

 

27,667

 

 

 

27,828

 

Total principal amount outstanding—loans receivable

 

 

 

 

 

 

588,873

 

 

 

259,364

 

Unamortized loan origination costs

 

 

 

 

 

 

2,152

 

 

 

686

 

Unamortized loan premium

 

 

 

 

 

 

522

 

 

 

642

 

Allowance for credit and loan losses (e)

 

 

 

 

 

 

(23,072

)

 

 

(15,979

)

Total loans and financing receivables

 

 

 

 

 

$

3,090,326

 

 

$

1,964,710

 

 

(a)
Represents the weighted average interest rate as of the balance sheet date.
(b)
In accordance with ASC Topic 842, represents sale-leaseback transactions accounted for as financing arrangements rather than as investments in real estate subject to operating leases. Interest rate shown is the weighted average initial rental or capitalization rate on the leases; the leases mature between 2034 and 2122 and the purchase options expire between 2026 and 2073.
(c)
Includes $27.3 million and $23.7 million of interest income receivables associated with certain financing arrangements as of December 31, 2025 and December 31, 2024, respectively.
(d)
Ten of these mortgage loans allow for prepayment with a penalty ranging from 20% to 70% depending on the timing of the prepayment. Two of these mortgages may be prepaid in whole or in part, the remaining eight allow for prepayment only in full.
(e)
Balance shown is net of $2.6 million of loans that were written-off against previously established reserves.

Loans Receivable

At December 31, 2025, the Company held 35 loans receivable with an aggregate carrying amount of $589.0 million. Twenty‑two of the loans are mortgage loans secured by land and/or buildings and improvements on the mortgaged property; the interest rates on 15 of the mortgage loans are subject to increases over the term of the loans. The mortgage loans receivable generally require the borrowers to make monthly principal and interest payments based on a 15 to 40 year amortization period with a balloon payment, if any, at maturity or earlier upon the occurrence of certain other events. The equipment and other loans generally require the borrower to make monthly principal and interest payments with a balloon payment, if any, at maturity.

The long-term mortgage loans receivable generally allow for prepayments without penalty or with penalties ranging from 1% to 15%, depending on the timing of the prepayment, except as noted in the table above. Equipment and other loans receivable allow for prepayments in whole or in part without penalty. Absent prepayments, scheduled maturities are expected to be as follows (in thousands):

 

 

 

Scheduled

 

 

 

 

 

 

 

 

Principal

 

 

Balloon

 

 

Total

 

 

Payments

 

 

Payments

 

 

Payments

 

2026

 

$

5,960

 

 

$

21,062

 

 

$

27,022

 

2027

 

 

9,261

 

 

 

 

 

 

9,261

 

2028

 

 

10,447

 

 

 

1,449

 

 

 

11,896

 

2029

 

 

11,450

 

 

 

1,500

 

 

 

12,950

 

2030

 

 

8,298

 

 

 

195,564

 

 

 

203,862

 

Thereafter

 

 

84,786

 

 

 

239,096

 

 

 

323,882

 

Total principal payments

 

$

130,202

 

 

$

458,671

 

 

$

588,873

 

 

Sale-Leaseback Transactions Accounted for as Financing Arrangements

As of December 31, 2025 and 2024, the Company had $1.7 billion and $1.2 billion, respectively, of investments acquired through sale-leaseback transactions accounted for as financing arrangements rather than as investments in real estate subject to an operating lease; revenue from these arrangements is recognized in interest income rather than as rental revenue. The scheduled future minimum rentals to be received under these agreements (which will be reflected in interest income) as of December 31, 2025, were as follows (in thousands):

 

2026

 

$

145,297

 

2027

 

 

147,918

 

2028

 

 

150,608

 

2029

 

 

153,479

 

2030

 

 

156,432

 

Thereafter

 

 

4,540,114

 

 Total future scheduled payments

 

$

5,293,848

 

Sales-Type Financing Receivables

As of December 31, 2025 and 2024, the Company had $814.3 million and $556.9 million, respectively, of investments accounted for as sales-type leases; the components of these investments were as follows (in thousands):

 

 

 

December 31,

 

 

2025

 

 

2024

 

Minimum lease payments receivable

 

$

2,282,291

 

 

$

1,580,222

 

Estimated residual value of leased assets

 

 

12,661

 

 

 

9,229

 

Unearned income

 

 

(1,480,611

)

 

 

(1,032,572

)

Net investment

 

$

814,341

 

 

$

556,879

 

 

As of December 31, 2025, the future minimum lease payments to be received under the sales-type lease receivables are expected to be $67.5 million in 2026, $69.4 million in 2027, $70.7 million in 2028, $72.0 million in 2029, $73.7 million in 2030 and $1.9 billion thereafter.

Provision for Credit Losses

In accordance with ASC Topic 326, the Company evaluates the collectibility of its loans and financing receivables at the time each loan or financing receivable is issued and subsequently on a quarterly basis utilizing an expected credit loss model based on credit quality indicators. The Company groups individual loans and financing receivables based on the implied credit rating associated with each borrower. Based on credit quality indicators as of December 31, 2025, $285.8 million of loans and financing receivables were categorized as investment grade and $2.8 billion were categorized as non-investment grade. During the year ended December 31, 2025, there were $9.7 million of net provisions for credit losses recognized. During the year ended December 31, 2025, there were $2.6 million of write-offs charged against the allowance and no recoveries of amounts previously written off.

As of December 31, 2025, the year of origination for loans and financing receivables with a credit quality indicator of investment grade was $60.4 million in 2025, $115.5 million in 2024, $85.2 million in 2023, none in 2022, none in 2021 and $24.7 million prior to 2021. The year of origination for loans and financing receivables with a credit quality indicator of non‑investment grade was $1.1 billion in 2025, $812.1 million in 2024, $545.5 million in 2023, $95.6 million in 2022, $72.5 million in 2021 and $245.3 million prior to 2021.

v3.25.4
Debt
12 Months Ended
Dec. 31, 2025
Debt  
Debt

4. Debt

Credit Facility

The Company has a credit agreement, which was amended and restated in September 2025 (the “Unsecured Credit Agreement”), with a group of lenders which provides for an unsecured revolving credit facility (the “Unsecured Revolving Credit Facility”) and senior unsecured, variable-rate term loans which are discussed in more detail in the section titled “Unsecured Notes and Term Loans Payable, net” below. The Unsecured Revolving Credit Facility has an increased borrowing capacity of $1.25 billion from the previous capacity of $753.9 million, matures in September 2029 and includes two six-month extension options, subject to certain conditions and the payment of a 0.075% extension fee. At December 31, 2025, the Company had $583.6 million of borrowings outstanding on the facility.

Borrowings under the Unsecured Revolving Credit Facility require monthly payments of interest at a rate selected by the Company of either (1) Daily Simple SOFR plus a spread ranging from 0.70% to 1.40%, or (2) the Base Rate, as defined in the Unsecured Credit Agreement, plus a spread ranging from 0.00% to 0.40%. The spread used is based on the Company’s credit rating as defined in the Unsecured Credit Agreement. The Company is required to pay a facility fee on the total commitment amount ranging from 0.10% to 0.30% based on the Company’s credit rating. As of December 31, 2025, the applicable spread for SOFR-based borrowings is 0.85% and the facility fee is 0.20%. As of December 31, 2025, the Company has five interest rate swap agreements with an aggregate notional value of $373.6 million that effectively convert a portion of the outstanding borrowings on the Unsecured Revolving Credit Facility to an all-in fixed rate of 4.7360%.

Under the terms of the Unsecured Credit Agreement, the Company is subject to various restrictive financial and nonfinancial covenants which, among other things, require the Company to maintain certain leverage ratios, cash flow and debt service coverage ratios and secured borrowing ratios. Certain of these ratios are based on the Company’s pool of unencumbered assets, which aggregated approximately $11.5 billion at December 31, 2025. The facility is recourse to the Company and, as of December 31, 2025, the Company was in compliance with the covenants under the facility.

The Unsecured Credit Agreement also includes capacity for uncommitted incremental term loans and revolving commitments, whether in the form of additional facilities or an increase to the existing facilities, up to an aggregate amount for all revolving commitments and term loans under the Unsecured Credit Agreement of $3.9 billion as amended in September 2025.

At December 31, 2025 and 2024, unamortized financing costs related to the Company’s credit facility totaled $11.7 million and $4.1 million, respectively, and are included in other assets, net, on the consolidated balance sheets.

Unsecured Notes and Term Loans Payable, net

The Company has previously completed four public offerings of ten-year unsecured notes (“Public Notes”). In March 2018, February 2019 and November 2020, the Company completed public offerings of $350.0 million each in aggregate principal amount. In November 2021, the Company completed a public offering of $375.0 million in aggregate principal amount. The Public Notes have coupon rates of 4.50%, 4.625%, 2.75% and 2.70%, respectively, and interest is payable semi-annually in arrears in March and September of each year for the 2018 and 2019 Public Notes, May and November of each year for the 2020 Public Notes, and June and December of each year for the 2021 Public Notes.

In March 2025, the Company completed a private offering of $350.0 million in aggregate principal amount of five-year senior unsecured notes (the “2025 Notes”). The 2025 Notes have a coupon rate of 5.40% and interest is payable semi-annually in arrears in April and October of each year. The 2025 Notes were issued at 99.935% of their principal amount. In December 2025, the Company filed a registration statement with the SEC to offer to exchange these notes for a new issue of public notes registered under the Securities Act of 1933, as amended (the “Securities Act”). The exchange offer expired on February 5, 2026, and the tendered 2025 Notes were exchanged for new registered notes with substantially identical terms.

In February 2026, the Company completed a private offering of $450.0 million in aggregate principal amount of five-year senior unsecured notes (the “2026 Notes”). The 2026 Notes have a coupon rate of 4.95% and interest is payable semi-annually in arrears in February and August of each year, commencing on August 11, 2026. The notes were issued at 99.952% of their principal amount.

The supplemental indentures governing the Public Notes and 2025 Notes contain various restrictive covenants, including limitations on the Company’s ability to incur additional secured and unsecured indebtedness. As of December 31, 2025, the Company was in compliance with these covenants. The Public Notes and 2025 Notes can be redeemed, in whole or in part, at par within three months of their maturity date or at a redemption price equal to the sum of (i) the principal amount of the notes being redeemed plus accrued and unpaid interest and (ii) the make-whole premium, as defined in the supplemental indentures governing these notes.

The Company has entered into Note Purchase Agreements (“NPAs”) with institutional purchasers that provided for the private placement of three series of senior unsecured notes initially aggregating $375.0 million (the “Notes”). At December 31, 2025, the Company had $82.0 million of Notes outstanding. Interest on the Notes is payable semi-annually in arrears in May and November of each year. On each interest payment date, the interest rate on each series of Notes may be increased by 1.0% should the Company’s Applicable Credit Rating (as defined in the NPAs) fail to be an investment-grade credit rating; the increased interest rate would remain in effect until the next interest payment date on which the Company obtains an investment grade credit rating. The Company may prepay at any time all, or any part, of any series of Notes, in an amount not less than 5% of the aggregate principal amount of the series then outstanding in the case of a partial prepayment, at 100% of the principal amount so prepaid plus a Make-Whole Amount (as defined in the NPAs). The Notes are senior unsecured obligations of the Company.

The NPAs contain a number of financial covenants that are similar to the covenants contained in the Company’s Unsecured Credit Agreement as summarized above. Subject to the terms of the NPAs and the Notes, upon certain events of default, including, but not limited to, (i) a payment default under the Notes, and (ii) a default in the payment of certain other indebtedness by the Company or its subsidiaries, all amounts outstanding under the Notes will become due and payable at the option of the purchasers. As of December 31, 2025, the Company was in compliance with its covenants under the NPAs.

The Company’s Unsecured Credit Agreement, provides for the Company’s Unsecured Revolving Credit Facility, as discussed above, and two senior unsecured variable-rate term loans which were amended and restated in September 2025 (collectively the “Unsecured Term Loans”). As of December 31, 2025, the Tranche A-1 Term Loan (“Tranche A-1 Term Loan”) had a balance of $1.0 billion and matures in September 2030. The Tranche A-2 Term Loan (“Tranche A-2 Term Loan”) had a balance of $650.0 million and matures in September 2028 and includes two six-month extension options, subject to certain conditions and the payment of a 0.075% extension fee.

The interest rate on each of the Unsecured Term Loans resets at Daily Simple SOFR plus a credit rating-based spread ranging from 0.75% to 1.60%. At December 31, 2025, the spread applicable to the Company was 0.95%. As of December 31, 2025, the Company had ten interest rate swap agreements, with an aggregate notional value of $1.0 billion, which effectively convert the Tranche A-1 Term Loan borrowings to an all-in fixed rate of 4.0263% and six interest rate swap agreements, with an aggregate notional value of $650.0 million, which effectively convert the Tranche A-2 Term Loan borrowings to an all-in fixed rate of 4.8878%.

As noted above, under the terms of the Unsecured Credit Agreement, the Company is subject to various restrictive financial and nonfinancial covenants which, among other things, require the Company to maintain certain leverage ratios, cash flow and debt service coverage ratios and secured borrowing ratios. As of December 31, 2025, the Company was in compliance with these covenants. The Unsecured Term Loans are senior unsecured obligations of the Company, require monthly interest payments and may be prepaid without premium or penalty at any time.

The Company’s senior unsecured notes and term loans payable are summarized below (dollars in thousands):

 

 

Maturity

 

Interest

 

December 31,

 

 

Date

 

Rate

 

2025

 

 

2024

 

Notes Payable:

 

 

 

 

 

 

 

 

 

 

Series C issued April 2016

 

Apr. 2026

 

4.73%

 

$

82,000

 

 

$

82,000

 

 

 

 

 

 

 

 

 

 

 

Public Notes issued March 2018

 

Mar. 2028

 

4.50%

 

 

350,000

 

 

 

350,000

 

Public Notes issued February 2019

 

Mar. 2029

 

4.625%

 

 

350,000

 

 

 

350,000

 

Public Notes issued November 2020

 

Nov. 2030

 

2.75%

 

 

350,000

 

 

 

350,000

 

Notes issued March 2025

 

Apr. 2030

 

5.40%

 

 

350,000

 

 

 

 

Public Notes issued November 2021

 

Dec. 2031

 

2.70%

 

 

375,000

 

 

 

375,000

 

Total notes payable

 

 

 

 

 

 

1,857,000

 

 

 

1,507,000

 

Term Loans:

 

 

 

 

 

 

 

 

 

 

Tranche A-2 Term Loan

 

Sep. 2028

 

4.8878% (a)

 

 

650,000

 

 

 

727,500

 

Tranche A-1 Term Loan

 

Sep. 2030

 

4.0263% (b)

 

 

1,000,000

 

 

 

921,100

 

Total term loans

 

 

 

 

 

 

1,650,000

 

 

 

1,648,600

 

Unamortized discount

 

 

 

 

 

 

(138,030

)

 

 

(169,356

)

Unamortized deferred financing costs

 

 

 

 

 

 

(20,059

)

 

 

(9,144

)

Total unsecured notes and term loans payable, net

 

 

 

 

 

$

3,348,911

 

 

$

2,977,100

 

 

(a)
Loan is a floating-rate loan which resets daily at Daily Simple SOFR plus the applicable spread, which was 0.95% at December 31, 2025. The Company has six interest rate swap agreements that effectively convert the floating rate to the weighted-average fixed rate noted as of December 31, 2025.
(b)
Loan is a floating-rate loan which resets daily at Daily Simple SOFR plus the applicable spread, which was 0.95% at December 31, 2025. The Company has ten interest rate swap agreements that effectively convert the floating rate to the weighted-average fixed rate noted as of December 31, 2025.

Non‑recourse Debt Obligations of Consolidated Special Purpose Entities, net

During 2012, the Company implemented its STORE Master Funding debt program pursuant to which certain of its consolidated special purpose entities issue multiple series of non‑recourse net‑lease mortgage notes from time to time that are collateralized by the assets and related leases (collateral) owned by these entities. One of the principal features of the program is that, as additional series of notes are issued, new collateral is contributed to the collateral pool, thereby increasing the size and diversity of the collateral pool for the benefit of all noteholders, including those who invested in prior series. Another feature of the program is the ability to substitute collateral from time to time subject to meeting certain prescribed conditions and criteria. The notes issued under this program are

generally segregated into Class A amortizing notes and Class B non‑amortizing notes. The Company has retained the Class B notes which aggregate $230.0 million at December 31, 2025.

The Class A notes require monthly principal and interest payments with a balloon payment due at maturity and these notes may be prepaid at any time, subject to a yield maintenance prepayment premium if prepaid more than 24 or 36 months prior to maturity. As of December 31, 2025, the aggregate collateral pool securing the net‑lease mortgage notes was comprised primarily of single-tenant commercial real estate properties with an aggregate investment amount of approximately $5.4 billion.

Certain of the consolidated special purpose entity subsidiaries of the Company have financed their real estate properties with traditional first mortgage debt. The notes generally require monthly principal and interest payments with balloon payments due at maturity. In general, these mortgage notes payable can be prepaid in whole or in part upon payment of a yield maintenance premium. The mortgage notes payable are collateralized by real estate properties owned by these consolidated special purpose entity subsidiaries with an aggregate investment amount of approximately $233.5 million at December 31, 2025.

The mortgage notes payable, which are obligations of the consolidated special purpose entities described in Note 2, contain various covenants customarily found in mortgage notes, including a limitation on the issuing entity’s ability to incur additional indebtedness on the underlying real estate. Although this mortgage debt generally is non‑recourse, there are customary limited exceptions to recourse for matters such as fraud, misrepresentation, gross negligence or willful misconduct, misapplication of payments, bankruptcy and environmental liabilities. Certain of the mortgage notes payable also require the posting of cash reserves with the lender or trustee if specified coverage ratios are not maintained by the Company or one of its tenants.

The Company’s non-recourse debt obligations of consolidated special purpose entity subsidiaries are summarized below (dollars in thousands):

 

 

 

Maturity

 

Interest

 

December 31,

 

 

Date

 

Rate

 

2025

 

 

2024

 

Non-recourse net-lease mortgage notes:

 

 

 

 

 

 

 

 

 

 

$270,000 Series 2015-1, Class A-2 (e)

 

 

 

4.17%

 

 

 

 

 

256,951

 

$200,000 Series 2016-1, Class A-1 (2016)

 

Oct. 2026 (a)

 

3.96%

 

 

161,786

 

 

 

166,666

 

$82,000 Series 2019-1, Class A-1

 

Nov. 2026 (a)

 

2.82%

 

 

76,950

 

 

 

77,360

 

$46,000 Series 2019-1, Class A-3

 

Nov. 2026 (a)

 

3.32%

 

 

44,601

 

 

 

44,831

 

$135,000 Series 2016-1, Class A-2 (2017)

 

Apr. 2027 (a)

 

4.32%

 

 

110,869

 

 

 

114,098

 

$228,000 Series 2018-1, Class A-2

 

Oct. 2027 (b)

 

4.29%

 

 

206,798

 

 

 

209,079

 

$164,000 Series 2018-1, Class A-4

 

Oct. 2027 (b)

 

4.74%

 

 

153,887

 

 

 

155,527

 

$346,000 Series 2023-1, Class A-1

 

May 2028 (a)

 

6.19%

 

 

341,531

 

 

 

343,261

 

$182,000 Series 2023-1, Class A-2

 

May 2028 (a)

 

6.92%

 

 

179,649

 

 

 

180,559

 

$168,500 Series 2021-1, Class A-1

 

Jun. 2028 (a)

 

2.12%

 

 

164,709

 

 

 

165,551

 

$89,000 Series 2021-1, Class A-3

 

Jun. 2028 (a)

 

2.86%

 

 

86,997

 

 

 

87,442

 

$74,400 Series 2024-1, Class A-1

 

Apr. 2029 (a)

 

5.69%

 

 

73,780

 

 

 

74,152

 

$25,600 Series 2024-1, Class A-3

 

Apr. 2029 (a)

 

5.93%

 

 

25,387

 

 

 

25,515

 

$107,200 Series 2025-1, Class A-1

 

Sep. 2030 (a)

 

4.76%

 

 

107,066

 

 

 

 

$17,800 Series 2025-1, Class A-4

 

Sep. 2030 (a)

 

4.95%

 

 

17,778

 

 

 

 

$260,600 Series 2024-1, Class A-2

 

Apr. 2031 (a)

 

5.70%

 

 

258,428

 

 

 

259,731

 

$89,400 Series 2024-1, Class A-4

 

Apr. 2031 (a)

 

5.94%

 

 

88,655

 

 

 

89,102

 

$268,000 Series 2025-1, Class A-2

 

Sep. 2032 (a)

 

4.98%

 

 

267,665

 

 

 

 

$44,500 Series 2025-1, Class A-5

 

Sep. 2032 (a)

 

5.17%

 

 

44,444

 

 

 

 

$168,500 Series 2021-1, Class A-2

 

Jun. 2033 (b)

 

2.96%

 

 

164,709

 

 

 

165,551

 

$89,000 Series 2021-1, Class A-4

 

Jun. 2033 (b)

 

3.70%

 

 

86,997

 

 

 

87,442

 

$244,000 Series 2019-1, Class A-2

 

Nov. 2034 (b)

 

3.65%

 

 

228,974

 

 

 

230,194

 

$136,000 Series 2019-1, Class A-4

 

Nov. 2034 (b)

 

4.49%

 

 

131,863

 

 

 

132,543

 

$160,800 Series 2025-1, Class A-3

 

Sep. 2035 (b)

 

5.19%

 

 

160,599

 

 

 

 

$26,700 Series 2025-1, Class A-6

 

Sep. 2035 (b)

 

5.39%

 

 

26,668

 

 

 

 

Total non-recourse net-lease mortgage notes

 

 

 

 

 

 

3,210,790

 

 

 

2,865,555

 

Non-recourse mortgage notes:

 

 

 

 

 

 

 

 

 

 

$65,000 note issued June 2016

 

Jul. 2026 (c)

 

4.75%

 

 

53,876

 

 

 

55,313

 

$41,690 note issued March 2019

 

Mar. 2029 (d)

 

4.80%

 

 

38,585

 

 

 

39,313

 

$6,350 notes issued March 2019 (assumed in December 2020)

 

Apr. 2049 (c)

 

4.64%

 

 

5,619

 

 

 

5,749

 

Total non-recourse mortgage notes

 

 

 

 

 

 

98,080

 

 

 

100,375

 

Unamortized discount

 

 

 

 

 

 

(101,954

)

 

 

(130,111

)

Unamortized deferred financing costs

 

 

 

 

 

 

(7,889

)

 

 

(4,812

)

Total non-recourse debt obligations of consolidated special purpose
   entities, net

 

 

 

 

 

$

3,199,027

 

 

$

2,831,007

 

 

(a)
Prepayable, without penalty, 24 months prior to maturity.
(b)
Prepayable, without penalty, 36 months prior to maturity.
(c)
Prepayable, without penalty, three months prior to maturity.
(d)
Prepayable, without penalty, four months prior to maturity.
(e)
Repaid in full at maturity, without penalty, in April 2025 using a portion of the proceeds from the $350.0 million 2025 Notes issued.

Credit Risk Related Contingent Features

The Company has agreements with derivative counterparties, which provide generally that the Company could be declared in default on its derivative obligations if the Company defaults on the underlying indebtedness. As of December 31, 2025, the termination value of the Company’s interest rate swaps that were in a liability position was approximately $10.8 million, which includes accrued interest but excludes any adjustment for nonperformance risk.

Long Term Debt Maturity Schedule

As of December 31, 2025, the scheduled maturities, including balloon payments, on the Company’s aggregate long-term debt obligations are as follows (in thousands):

 

 

Scheduled

 

 

 

 

 

 

 

 

Principal

 

 

Balloon

 

 

 

 

 

Payments

 

 

Payments

 

 

Total

 

2026

 

$

25,743

 

 

$

414,142

 

 

$

439,885

 

2027

 

 

17,237

 

 

 

460,472

 

 

 

477,709

 

2028

 

 

10,966

 

 

 

1,763,615

 

 

 

1,774,581

 

2029

 

 

8,483

 

 

 

483,585

 

 

 

492,068

 

2030

 

 

8,019

 

 

 

1,821,928

 

 

 

1,829,947

 

Thereafter

 

 

22,678

 

 

 

1,779,002

 

 

 

1,801,680

 

 

$

93,126

 

 

$

6,722,744

 

 

$

6,815,870

 

v3.25.4
Income Taxes
12 Months Ended
Dec. 31, 2025
Income Taxes  
Income Taxes

5. Income Taxes

As a REIT, the Company is generally not subject to federal income tax but is subject to certain state and local income taxes as well as federal income and excise tax on its undistributed income. STORE Investment Corporation, the Company’s wholly owned taxable REIT subsidiary (“TRS”) created to engage in non-qualifying REIT activities, is subject to federal, state and local income taxes, but these annual taxes have historically been and are currently estimated to be negligible and have not been nor will be impacted by the Merger transaction, the income tax implications of which (to the Company) are referenced hereinafter.

Following the Merger, the Company’s ownership structure and status as a privately held REIT caused multiple state income tax jurisdictions to view the Company as a captive REIT, resulting in state income tax liabilities to which the Company was not previously subject when it was publicly traded. During the year ended December 31, 2025, the Company’s status as a captive REIT ceased in most states, which significantly reduced current and future state income tax liabilities resulting from the captive REIT status. As such, the Company expects its state effective income tax rate, with respect to most jurisdictions, to be zero for the foreseeable future. After applying the projected future effective income tax rate of approximately zero to the Company’s temporary differences, the $11.7 million balance in its net deferred tax liability recorded at December 31, 2024 was reversed in full during 2025, resulting in the recognition of a net tax benefit.

The components of the Company's income tax provision are listed below (in thousands):

 

 

 

Successor

 

 

 

Predecessor

 

 

Year Ended December 31, 2025

 

 

Year Ended December 31, 2024

 

 

Period from
February 3, 2023
through
December 31, 2023

 

 

 

Period from
January 1, 2023
through
February 2, 2023

 

 

Current state income tax expense

 

$

1,753

 

 

$

6,079

 

 

$

6,776

 

 

 

$

703

 

 

Deferred state income tax (benefit) expense

 

 

(11,659

)

 

 

(4,132

)

 

 

15,791

 

 

 

 

 

 

Total income tax (benefit) expense

 

$

(9,906

)

 

$

1,947

 

 

$

22,567

 

 

 

$

703

 

 

 

A reconciliation of the expected tax computed at the U.S. statutory federal income tax rate to the total provision (benefit) for income taxes is shown below (in thousands):

 

 

 

Year Ended
December 31, 2025

 

 

Year Ended
December 31, 2024

 

 

Period from February 3, 2023
through December 31, 2023 (a)

 

 

 

Amount

 

 

Percent

 

 

Amount

 

 

Percent

 

 

Amount

 

 

Percent

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income (loss) before taxes

$

157,464

 

 

 

100.0

%

 

$

126,040

 

 

100.0

%

 

$

(116,092

)

 

100.0

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income tax expense (benefit) at federal
     statutory rate

 

 

33,067

 

 

 

21.0

%

 

 

26,469

 

 

 

21.0

%

 

 

(24,379

)

 

 

21.0

%

State taxes, net of federal benefit (b)

 

 

(9,906

)

 

 

(6.3

)%

 

 

2,554

 

 

 

2.0

%

 

 

(1,109

)

 

 

1.0

%

Income excluded from US taxation (c)

 

 

(33,067

)

 

 

(21.0

)%

 

 

(26,469

)

 

 

(21.0

)%

 

 

24,379

 

 

 

(21.0

)%

Difference and changes in tax rates

 

 

 

 

 

 

 

 

2,249

 

 

 

1.8

%

 

 

(86

)

 

 

0.1

%

Return to provision and other

 

 

 

 

 

 

 

 

(612

)

 

 

(0.5

)%

 

 

255

 

 

 

(0.2

)%

Change in valuation allowance

 

 

 

 

 

 

 

 

(2,244

)

 

 

(1.8

)%

 

 

23,507

 

 

 

(20.3

)%

Tax on income

 

$

(9,906

)

 

 

(6.3

)%

 

$

1,947

 

 

 

1.5

%

 

$

22,567

 

 

 

(19.4

)%

 

(a)
The Company’s income tax expense was immaterial for the period from January 1, 2023 to February 2, 2023, therefore a reconciliation was not presented for such period.
(b)
State taxes in Illinois, Indiana and New York made up the majority (greater than 50%) of the tax effect in this category.
(c)
For the year ended December 31, 2025, income excluded from US taxation represents the effect of the dividends paid deduction.

As required by ASC Topic 740, Income Taxes, management of the Company has evaluated the evidence bearing upon the realizability of its deferred tax assets, which is ultimately dependent upon the sources of future taxable income during the periods temporary differences become deductible. Based on the weight of available evidence, both positive and negative, during the year ended December 31, 2024, management determined that it was "more-likely-than-not" that the Company would not realize the benefits of some of its deferred tax assets. Accordingly, the Company recorded a valuation allowance of $24.2 million at December 31, 2024. Because the Company’s status as a captive REIT ceased in most states during the year ended December 31, 2025, the $24.2 million valuation allowance, in addition to all gross deferred tax assets and liabilities, was reversed in full during the same period. As a result, the Company had no gross or net deferred tax assets or liabilities recorded on its balance sheet, nor did it present a schedule of tax effected significant temporary differences as of and for the period ended December 31, 2025.

Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2024 were as follows (in thousands):

 

Deferred tax assets:

 

 

 

Property and equipment, net

$

22,538

 

Other deferred tax asset

 

 

2,326

 

Total deferred tax assets

 

 

24,864

 

Less valuation allowance

 

 

(24,173

)

Net deferred tax asset

 

 

691

 

Deferred tax liabilities:

 

 

 

Intangible assets

 

 

(6,437

)

Ground lease assets

 

 

(965

)

Debt discount and deferred financing costs

 

 

(4,827

)

Other deferred tax liabilities

 

 

(121

)

Total deferred tax liabilities

 

 

(12,350

)

Net deferred tax liability

 

$

(11,659

)

Certain state tax returns filed for 2021 and federal and state tax returns filed for 2022 through 2024 are subject to examination by these jurisdictions. As of December 31, 2025, management concluded that there is no tax liability relating to uncertain income tax positions. The Company’s policy is to recognize interest related to any underpayment of income taxes as interest expense and to recognize any penalties as general and administrative expense. There was no accrual for interest or penalties at December 31, 2025 or December 31, 2024.

The Company’s common stock distributions were characterized for federal income tax purposes as follows (per share for Predecessor periods):

 

 

 

Successor (a)

 

 

 

Predecessor (b)

 

 

 

Year Ended December 31, 2025

 

 

Year Ended December 31, 2024

 

 

Period from
February 3, 2023
through
December 31, 2023

 

 

 

Period from
January 1, 2023
through
February 2, 2023

 

Ordinary income dividends

 

$

383,938,534

 

 

$

352,856,002

 

 

$

284,026,090

 

 

 

$

 

Return of capital

 

 

416,261,466

 

 

 

386,143,998

 

 

 

225,973,910

 

 

 

 

 

Cash liquidation distributions

 

 

 

 

 

 

 

 

 

 

 

 

32.2500

 

Total

 

$

800,200,000

 

 

$

739,000,000

 

 

$

510,000,000

 

 

 

$

32.2500

 

 

(a)
For the Successor periods ended December 31, 2025, 2024 and 2023, there were 1,000 common shares authorized, issued and outstanding. Successor preferred shares and distributions thereon are excluded from the table above.
(b)
For the Predecessor period ended February 2, 2023, there were 375,000,000 common shares authorized and 282,684,998 shares issued and outstanding.
v3.25.4
Equity
12 Months Ended
Dec. 31, 2025
Stockholders' Equity  
Equity

6. Equity

Stockholders’ Equity (Predecessor)

In November 2020, the Company established its fifth “at the market” equity distribution program, or ATM program, pursuant to which, from time to time, it could offer and sell up to $900.0 million of registered shares of common stock through a group of banks acting as its sales agents (the “2020 ATM Program”). For the period from January 1, 2023 to February 2, 2023, there were no common stock issuances under the 2020 ATM Program. Upon closing of the Merger, on February 3, 2023, the 2020 ATM Program was terminated.

Pursuant to the terms and conditions of the Merger Agreement, at or immediately prior to, as applicable, the effective time of the Merger, each share of common stock of the Company, par value $0.01 per share (“Common Stock”), other than shares of Common Stock held by STORE Capital, the Parent Parties or any of their respective wholly-owned subsidiaries, issued and outstanding immediately prior to the merger effective time, was automatically cancelled and converted into the right to receive an amount in cash equal to the Merger Consideration, without interest.

Members’ Equity (Successor)

In connection with the Merger, the Company issued 1,000 common units (“Common Units”) to its members for an aggregate cash amount of $8.3 billion. Prior to the Merger, the Company issued 125 Series A Preferred Units (the “Preferred Units”) for an aggregate cash amount of $125,000. The issuance of the Preferred Units was made through a private placement in reliance on Section 4(a)(2) of the Securities Act, and the rules and regulations promulgated thereunder. Additionally, during the year ended December 31, 2025, one of the Company’s wholly-owned subsidiaries issued 125 Series B Preferred Units for an aggregate cash amount of $125,000.

In accordance with the Company’s operating agreement, members holding Preferred Units (“Preferred Members”) receive distributions bi-annually and Members holding Common Units (“Common Members”) may receive distributions monthly. Common Members may be subject to capital calls. Except for their initial capital contribution, no Preferred Members may make any additional capital contributions. Additionally, no Preferred Members have the right to demand a withdrawal, reduction or return of their capital contributions or receive interest thereon.

The Preferred Units rank senior to the Common Units of the Company and to all other membership interests and equity securities issued by the Company with respect to distribution and redemption rights and rights upon liquidation, dissolution or winding up of the Company.
v3.25.4
Long-Term Incentive Plans
12 Months Ended
Dec. 31, 2025
Long-Term Incentive Plans  
Long-Term Incentive Plans

7. Long‑Term Incentive Plans

In November 2014, the Company’s Board of Directors approved the adoption of the STORE Capital Corporation 2015 Omnibus Equity Incentive Plan (the “2015 Plan”), which permitted the issuance of up to 6,903,076 shares of common stock, which represented 6% of the number of issued and outstanding shares of the Company’s common stock upon the completion of the IPO. In 2012, the Company’s Board of Directors established the STORE Capital Corporation 2012 Long‑Term Incentive Plan (the “2012 Plan”) which permitted the issuance of up to 1,035,400 shares of common stock. During 2022, the 2012 Plan expired.

Both the 2015 and 2012 Plans allowed for awards to officers, directors and employees of the Company in the form of restricted shares of the Company’s common stock and other equity-based awards including performance‑based grants.

The following table summarizes the restricted stock award (“RSA”) activity:

 

 

 

Predecessor

 

 

 

Period from January 1, 2023 through February 2, 2023

 

 

 

 

 

 

Weighted

 

 

 

Number of

 

 

Average Share

 

 

 

Shares

 

 

Price (b)

 

Outstanding non-vested shares, beginning of year

 

 

446,847

 

 

$

27.79

 

Shares vested

 

 

 

 

 

32.25

 

Outstanding non-vested shares, end of period (a)

 

 

446,847

 

 

$

 

 

 

(a)
In connection with the completion of the Merger on February 3, 2023, the 446,847 outstanding RSAs became fully vested.
(b)
Grant date fair value.

The Company historically granted RSAs to its officers, directors and employees. Generally, restricted shares granted to the Company’s employees vested in 25% increments in February or May of each year. The independent directors received annual grants that vested at the end of each term served. The Company estimated the fair value of RSAs at the date of grant and recognized that amount in expense over the vesting period as the greater of the amount amortized on a straight‑line basis or the amount vested. The fair value of the RSAs were based on the closing price per share of the Company’s common stock on the date of the grant.

Under the terms of the Merger Agreement, effective immediately prior to the merger effective time, each outstanding award of restricted stock automatically became fully vested and all restrictions and repurchase rights thereon lapsed, with the result that all shares of common stock represented thereby were considered outstanding for all purposes under the merger agreement and received an amount in cash equal to $32.25 per share (the ‘Merger Consideration”), less required withholding taxes.

The Company had granted restricted stock unit awards (“RSUs”) with (a) both a market and a performance condition or (b) a market condition to its executive officers; these awards also contained a service condition. The number of common shares to be earned from each grant ranged from zero to 100% of the total RSUs granted over a three-year performance period.

As of December 31, 2022, the Company had 1,222,038 non-vested and outstanding RSUs. In connection with the completion of the Merger on February 3, 2023, 506,136 outstanding performance-based RSUs became earned and vested in accordance with the actual level of performance of STORE or a minimum of target as of the date of the Merger Agreement and 715,902 shares were forfeited.

Under the terms of the Merger Agreement, effective immediately prior to the merger effective time, outstanding awards of performance-based RSUs automatically became earned and vested with (a) approximately 53% of the maximum number of shares of common stock subject to the award vesting for performance-based RSUs granted in 2020, (b) approximately 50% of the maximum number of shares of common stock subject to the award vesting for performance-based RSUs granted in 2021 and (c) approximately 33% of the maximum number of shares of common stock subject to the award vesting for performance-based RSUs granted in 2022, and thereafter were cancelled and, in exchange therefor, each holder of any such cancelled vested performance-based RSUs ceased to have any rights with respect thereto, except the right to receive as of the merger effective time, in consideration for the cancellation of such vested performance unit and in settlement therefore, an amount in cash equal to the product of (1) the Merger Consideration and (2) the number of so-determined earned performance shares subject to such vested performance-based RSUs, without interest, less required withholding taxes. In addition, on the Closing Date, each holder of performance-based RSUs received an amount equivalent to all cash dividends that would have been paid on the number of so-determined earned shares of the Company’s common stock subject to such performance-based RSUs as if they had been issued and outstanding from the date of grant up to, and including, the merger effective time, less required withholding taxes.

The Company previously valued the RSUs with a performance condition based on the closing price per share of the Company’s common stock on the date of the grant multiplied by the number of awards expected to be earned. No RSUs were granted during the period from January 1, 2023 to February 2, 2023. The estimated fair value was amortized to expense on a tranche-by-tranche basis ratably over the vesting periods.

 

The 2015 and 2012 Plans each allowed the Company’s employees to elect to satisfy the minimum statutory tax withholding obligation due upon vesting of RSAs and RSUs by allowing the Company to repurchase an amount of shares otherwise deliverable on the vesting date having a fair market value equal to the withholding obligation. No shares were repurchased during the period from January 1, 2023 to February 2, 2023.

Compensation expense for equity‑based payments totaled $1.0 million for period from January 1, 2023 through February 2, 2023 and is included in general and administrative expenses. In conjunction with the accelerated vesting of outstanding equity awards, the compensation expense for equity-based payments was $16.4 million which was presented “on-the-line” at the closing of the Merger.

During 2023, the Company replaced the historical stock compensation program with a long-term cash incentive program. Certain members of management were granted long-term cash-based incentive awards that vest at the end of a three-year performance period ending December 31, 2025, based on the achievement of specified corporate performance metrics and are paid following certification of achievement of such metrics. Employees were granted time-based cash awards that vest and are paid out ratably over a three-year period.

v3.25.4
Commitments and Contingencies
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies  
Commitments and Contingencies

8. Commitments and Contingencies

The Company is subject to various legal proceedings and claims that arise in the ordinary course of its business. Management believes that the final outcome of such matters will not have a material adverse effect on the Company’s financial position or results of operations.

In the normal course of business, the Company enters into various types of commitments to purchase real estate properties. These commitments are generally subject to the Company’s customary due diligence process and, accordingly, a number of specific conditions must be met before the Company is obligated to purchase the properties. As of December 31, 2025, the Company had commitments to its customers to fund improvements to owned or mortgaged real estate properties totaling approximately $302.6 million, of which $290.1 million is expected to be funded in the next twelve months. These additional investments will generally result in increases to the rental revenue or interest income due under the related contracts.

The Company has entered into lease agreements with an unrelated third party for its corporate office space that will expire in July 2027 and July 2029; the leases each allow for one five-year renewal period at the option of the Company. For the years ended December 31, 2025, December 31, 2024, the period from February 3, 2023 through December 31, 2023 and the period from January 1, 2023 through February 2, 2023, total rent expense was $946,000, $946,000, $874,000 and $77,000, respectively, which is included in general and administrative expense on the consolidated statements of operations. At December 31, 2025, the Company’s future minimum rental commitment under this noncancelable operating lease, excluding the renewal option period, was approximately $1.0 million in 2026, $701,000 in 2027, $188,000 in 2028 and $104,000 in 2029. Upon adoption of ASC Topic 842, the Company recorded a right-of-use asset and lease liability related to this lease; at December 31, 2025, the balance of the right-of-use asset was $1.7 million, which is included in other assets, net on the consolidated balance sheets, and the balance of the related lease liability was $1.9 million.

The Company has employment agreements with each of its executive officers that provide for minimum annual base salaries, and cash incentive compensation based on the satisfactory achievement of reasonable performance criteria and objectives on an annual and multi-year basis. In the event an executive officer’s employment terminates under certain circumstances, the Company would be liable for cash severance, and continuation of healthcare benefits under the terms of the employee agreements.

The Company has a defined contribution retirement savings plan qualified under Section 401(a) of the Internal Revenue Code (the 401(k) Plan). The 401(k) Plan is available to employees who have completed 30 days of service with the Company. STORE Capital provides a matching contribution in cash, up to a maximum of 4% of compensation, which vests immediately. For the years ended December 31, 2025, December 31, 2024, the period from February 3, 2023 through December 31, 2023 and the period from January 1, 2023 through February 2, 2023, the matching contributions made by the Company totaled approximately $798,000, $746,000, $704,000 and $21,000, respectively.

v3.25.4
Fair Value of Financial Instruments
12 Months Ended
Dec. 31, 2025
Fair Value of Financial Instruments  
Fair Value of Financial Instruments

9. Fair Value of Financial Instruments

The Company’s derivatives are required to be measured at fair value in the Company’s consolidated financial statements on a recurring basis. Derivatives are measured under a market approach, using prices obtained from a nationally recognized pricing service and pricing models with market observable inputs such as interest rates and equity index levels. These measurements are classified as Level 2 within the fair value hierarchy. As discussed in Note 2, the Company has elected to present the fair value of derivative assets and liabilities within the consolidated balance sheets on a net basis by counterparty. The net derivative assets are included in other assets, and the net derivative liabilities, if any, are included in accrued expenses, deferred revenue and other liabilities on the consolidated balance sheets.

The following table summarizes the net derivative balances recorded on the consolidated balance sheets and provides information as if the Company had not elected to offset the asset and liability balances of the derivative instruments with each of its counterparties in accordance with the associated master International Swap and Derivatives Association agreement (in thousands):

 

 

 

December 31,

 

 

2025

 

 

2024

 

Derivative assets:

 

 

 

 

 

 

Net derivative assets presented in the consolidated balance sheets

 

$

5,676

 

 

$

32,535

 

Gross amount of eligible offsetting recognized derivative liabilities

 

 

3,497

 

 

 

2,656

 

Gross amount of derivative assets

 

$

9,173

 

 

$

35,191

 

 

 

 

 

 

 

Derivative liabilities:

 

 

 

 

 

 

Net derivative liabilities presented in the consolidated balance sheets

 

$

(7,142

)

 

$

 

Gross amount of eligible offsetting recognized derivative assets

 

 

(3,497

)

 

 

(2,656

)

Gross amount of derivative liabilities

 

$

(10,639

)

 

$

(2,656

)

In addition to the disclosures for assets and liabilities required to be measured at fair value at the balance sheet date, companies are required to disclose the estimated fair values of all financial instruments, even if they are not carried at their fair value. The fair values of financial instruments are estimates based on market conditions and perceived risks at December 31, 2025 and 2024. These estimates require management’s judgment and may not be indicative of the future fair values of the assets and liabilities.

Financial assets and liabilities for which the carrying values approximate their fair values include cash and cash equivalents, restricted cash, accounts receivable, accounts payable and tenant deposits. Generally, these assets and liabilities are short‑term in duration and are recorded at fair value on the consolidated balance sheets. The Company believes the carrying value of the borrowings on its credit facility approximate fair value based on their nature, terms and variable interest rate. Additionally, the Company believes the current carrying values of its fixed‑rate loans receivable approximate fair values based on market quotes for comparable instruments or discounted cash flow analyses using estimates of the amount and timing of future cash flows, market rates and credit spreads.

The estimated fair values of the Company’s aggregate long-term debt obligations have been derived based on market observable inputs such as interest rates and discounted cash flow analyses using estimates of the amount and timing of future cash flows, market rates and credit spreads. These measurements are classified as Level 2 within the fair value hierarchy. At December 31, 2025, these debt obligations had an aggregate carrying value of $6.5 billion and an estimated fair value of $6.7 billion. At December 31, 2024, these debt obligations had an aggregate carrying value of $5.8 billion and an estimated fair value of $5.8 billion.

v3.25.4
Merger
12 Months Ended
Dec. 31, 2025
Asset Acquisition [Abstract]  
Merger

10. Merger

On February 3, 2023, pursuant to the terms and subject to the conditions set forth in the Merger Agreement, STORE Capital Corporation merged with and into Merger Sub and the separate existence of STORE Capital Corporation ceased. Immediately following the completion of the Merger, the Surviving Entity changed its name to STORE Capital LLC. As a result of the Merger and subsequent delisting of the Company’s Common Stock from the New York Stock Exchange, the common equity of the Company is no longer publicly traded.

Consideration and Purchase Price Allocation

The Merger was accounted for using the asset acquisition method of accounting in accordance with ASC Topic 805 which requires that the cost of an acquisition be allocated on a relative fair value basis to the assets acquired and the liabilities assumed. The following table summarizes the total consideration transferred in the purchase of STORE Capital Corporation (amounts in thousands):

 

Consideration Type

 

 

 

Cash paid to former shareholders and equity award holders

 

$

9,142,744

 

Extinguishment of historical debt

 

 

1,331,698

 

Capitalized transaction costs

 

 

110,924

 

Total consideration

 

$

10,585,366

 

 

The following table summarizes the estimated fair values assigned to the assets acquired and liabilities assumed (amounts in thousands):

 

Assets acquired:

 

 

 

Land and improvements

 

$

3,620,509

 

Buildings and improvements

 

 

9,105,004

 

Intangible lease assets

 

 

620,034

 

Operating ground lease assets

 

 

52,805

 

Loans and financing receivables

 

 

952,039

 

Cash and cash equivalents

 

 

28,005

 

Other assets

 

 

71,209

 

Total assets acquired

 

 

14,449,605

 

Liabilities assumed:

 

 

 

Unsecured notes and term loans payable

 

 

1,725,000

 

Non-recourse debt obligations of consolidated
   special purpose entities

 

 

2,243,323

 

Below market value of debt

 

 

(430,908

)

Intangible lease liabilities

 

 

148,660

 

Operating lease liabilities

 

 

50,516

 

Other liabilities

 

 

127,648

 

Total liabilities assumed

 

 

3,864,239

 

Fair value of net assets acquired

 

$

10,585,366

 

Fair Value Measurement

The estimated fair values of assets acquired and liabilities assumed were primarily based on information that was available as of the Closing Date. The methodology used to estimate the fair values to apply purchase accounting and the ongoing financial statement impact, if any, are summarized below.

Real estate investments, including sale-leaseback transactions accounted for as financing arrangements, investments in sales-type leases and direct financing receivables – the Company engaged third party valuation specialists to calculate the fair value of the real estate acquired by the Company using standard valuation methodologies, including the cost and market approaches. The remaining useful lives for real estate assets, excluding land, were reset based on the effective age of an asset compared to its overall average life, as determined by the valuation specialists.
Intangible lease assets and liabilities – the Company engaged third party valuation specialists to calculate the fair value of in-place lease assets based on estimated costs the Company would incur to replace the lease. In-place lease assets are amortized to expense over the remaining life of the lease. Above-market lease assets and below-market lease liabilities were recorded at the discounted difference between the contractual cash flows and the market cash flows for each lease using a market-based, risk related discount rate. Above-market and below-market lease assets and liabilities are amortized as a decrease and increase to rental revenue, respectively, over the remaining life of the lease.
Operating ground lease assets and liabilities – the Company engaged third party valuation specialists to calculate the fair value of operating ground lease assets and liabilities based on the present value of future lease payments and an adjustment for the off-market component by comparing market to contract rent.
Loans receivable – the Company engaged third party valuation specialists to calculate the fair value of loans receivable based on the net present value of future payments to be received discounted at a market rate. The above-market value of the loans receivable is recorded as a loan premium and reported as an increase of the related loan balance on the consolidated balance sheets. The premium is amortized as a decrease to interest income over the remaining term of the loan receivable.
Assumed debt – the Company engaged third party valuation specialists to calculate the fair value of the outstanding debt assumed using standard valuation methodology, including the market approach. The below-market value of debt is recorded as a debt discount and reported as a reduction of the related debt balance on the consolidated balance sheets. The discount is amortized as an increase to interest expense over the remaining term of the related debt instrument.
Other assets and liabilities – the carrying values of cash, restricted cash, accounts receivable, prepaids and other assets, accounts payable, accrued expenses and other liabilities represented the fair values.
v3.25.4
Schedule III - Real Estate and Accumulated Depreciation
12 Months Ended
Dec. 31, 2025
Schedule III - Real Estate and Accumulated Depreciation  
Schedule III - Real Estate and Accumulated Depreciation

STORE Capital LLC

Schedule III - Real Estate and Accumulated Depreciation

(Dollars in Thousands)

 

Descriptions (a)

 

 

 

 

Initial Cost to Company

 

Costs Capitalized
Subsequent to Acquisition

 

Gross amount at December 31, 2025 (b)(c)

 

 

 

 

 

 

 

Property Location

 

Number of Properties

 

Encumbrances

 

Land &
Improvements

 

Building &
Improvements

 

Land &
Improvements

 

Building &
Improvements

 

Land &
Improvements

 

Building &
Improvements

 

Total

 

Accumulated
Depreciation
 (d)(e)

 

Years
Constructed

 

Years
Acquired

Alabama

 

43

 

$

 

$

47,413

 

$

93,608

 

$

2,697

 

$

10,716

 

$

50,110

 

$

104,324

 

$

154,434

 

$

(14,662)

 

1935-2024

 

2023 - 2025

Alabama

 

19

 

 

(f)

 

 

14,533

 

 

28,545

 

 

 

 

9

 

 

14,533

 

 

28,554

 

 

43,087

 

 

(4,388)

 

1935-2007

 

2023 - 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Alaska

 

9

 

 

 

 

9,996

 

 

25,117

 

 

 

 

 

 

9,996

 

 

25,117

 

 

35,113

 

 

(3,101)

 

1953-2005

 

2023

Alaska

 

1

 

 

(f)

 

 

738

 

 

1,105

 

 

330

 

 

2,766

 

 

1,068

 

 

3,871

 

 

4,939

 

 

(552)

 

2005-2005

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Arizona

 

51

 

 

 

 

78,840

 

 

192,310

 

 

3,994

 

 

19,971

 

 

82,834

 

 

212,281

 

 

295,115

 

 

(28,612)

 

1946-2021

 

2023 - 2025

Arizona

 

61

 

 

(f)

 

 

89,662

 

 

214,786

 

 

 

 

1,600

 

 

89,662

 

 

216,386

 

 

306,048

 

 

(26,226)

 

1940-2023

 

2023 - 2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Arkansas

 

30

 

 

 

 

38,310

 

 

70,504

 

 

 

 

90

 

 

38,310

 

 

70,594

 

 

108,904

 

 

(11,909)

 

1960-2011

 

2023 - 2025

Arkansas

 

20

 

 

(f)

 

 

15,318

 

 

35,552

 

 

 

 

 

 

15,318

 

 

35,552

 

 

50,870

 

 

(6,057)

 

1920-2012

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

California

 

32

 

 

 

 

127,516

 

 

296,005

 

 

759

 

 

6,872

 

 

128,275

 

 

302,877

 

 

431,152

 

 

(43,648)

 

1930-2022

 

2023 - 2025

California

 

41

 

 

(f)

 

 

72,881

 

 

89,428

 

 

8,883

 

 

37,804

 

 

81,764

 

 

127,232

 

 

208,996

 

 

(14,946)

 

1940-2024

 

2023 - 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Colorado

 

28

 

 

 

 

59,206

 

 

203,799

 

 

1,413

 

 

9,987

 

 

60,619

 

 

213,786

 

 

274,405

 

 

(34,381)

 

1967-2016

 

2023 - 2024

Colorado

 

13

 

 

(f)

 

 

15,180

 

 

35,008

 

 

1,255

 

 

4,213

 

 

16,435

 

 

39,221

 

 

55,656

 

 

(5,061)

 

1965-2023

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Connecticut

 

17

 

 

 

 

14,571

 

 

48,671

 

 

 

 

 

 

14,571

 

 

48,671

 

 

63,242

 

 

(7,993)

 

1850-2022

 

2023

Connecticut

 

7

 

 

(f)

 

 

5,755

 

 

16,367

 

 

 

 

 

 

5,755

 

 

16,367

 

 

22,122

 

 

(2,849)

 

1860-1998

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Delaware

 

1

 

 

 

 

4,179

 

 

5,059

 

 

 

 

 

 

4,179

 

 

5,059

 

 

9,238

 

 

(1,258)

 

1973-1973

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

District of Columbia

 

1

 

 

 

 

1,514

 

 

315

 

 

 

 

 

 

1,514

 

 

315

 

 

1,829

 

 

(120)

 

1930-1930

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Florida

 

85

 

 

 

 

115,076

 

 

224,212

 

 

2,426

 

 

9,843

 

 

117,502

 

 

234,055

 

 

351,557

 

 

(33,333)

 

1929-2025

 

2023 - 2025

Florida

 

49

 

 

(f)

 

 

59,751

 

 

145,540

 

 

 

 

2,617

 

 

59,751

 

 

148,157

 

 

207,908

 

 

(21,798)

 

1950-2014

 

2023 - 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Georgia - Fitzgerlad

 

1

 

 

 

 

7,564

 

 

36,442

 

 

 

 

 

 

7,564

 

 

36,442

 

 

44,006

 

 

(5,273)

 

1980-1980

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Georgia - Augusta

 

7

 

 

 

 

15,817

 

 

24,507

 

 

288

 

 

1,449

 

 

16,105

 

 

25,956

 

 

42,061

 

 

(4,086)

 

1973-2015

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Georgia - Buford

 

2

 

 

 

 

6,552

 

 

31,156

 

 

 

 

 

 

6,552

 

 

31,156

 

 

37,708

 

 

(5,305)

 

1993-1998

 

2023

Georgia - Buford

 

1

 

 

(f)

 

 

1,132

 

 

2,386

 

 

 

 

 

 

1,132

 

 

2,386

 

 

3,518

 

 

(384)

 

2004-2004

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Georgia - Other

 

65

 

 

 

 

84,548

 

 

163,269

 

 

2,595

 

 

18,545

 

 

87,143

 

 

181,814

 

 

268,957

 

 

(25,057)

 

1939-2024

 

2023 - 2024

Georgia - Other

 

106

 

 

(f)

 

 

112,890

 

 

264,984

 

 

 

 

3,658

 

 

112,890

 

 

268,642

 

 

381,532

 

 

(43,446)

 

1947-2021

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Idaho

 

13

 

 

 

 

14,584

 

 

17,443

 

 

 

 

432

 

 

14,584

 

 

17,875

 

 

32,459

 

 

(3,408)

 

1967-2008

 

2023

Idaho

 

9

 

 

(f)

 

 

24,758

 

 

75,335

 

 

 

 

 

 

24,758

 

 

75,335

 

 

100,093

 

 

(9,649)

 

1946-2021

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Illinois - Chicago

 

5

 

 

 

 

13,464

 

 

12,068

 

 

 

 

 

 

13,464

 

 

12,068

 

 

25,532

 

 

(2,250)

 

1930-2015

 

2023

Illinois - Chicago

 

6

 

 

(f)

 

 

9,864

 

 

29,707

 

 

1,620

 

 

6,625

 

 

11,484

 

 

36,332

 

 

47,816

 

 

(4,609)

 

1886-2024

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Illinois - Albion

 

5

 

 

 

 

11,358

 

 

38,145

 

 

 

 

 

 

11,358

 

 

38,145

 

 

49,503

 

 

(6,774)

 

1950-1998

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Illinois - Other

 

141

 

 

 

 

106,715

 

 

306,412

 

 

1,602

 

 

2,079

 

 

108,317

 

 

308,491

 

 

416,808

 

 

(47,149)

 

1870-2025

 

2023 - 2025

Illinois - Other

 

43

 

 

(f)

 

 

69,796

 

 

162,810

 

 

379

 

 

5,947

 

 

70,175

 

 

168,757

 

 

238,932

 

 

(25,118)

 

1880-2015

 

2023 - 2025

 

Descriptions (a)

 

 

 

 

Initial Cost to Company

 

Costs Capitalized
Subsequent to Acquisition

 

Gross amount at December 31, 2025 (b)(c)

 

 

 

 

 

 

 

Property Location

 

Number of Properties

 

Encumbrances

 

Land &
Improvements

 

Building &
Improvements

 

Land &
Improvements

 

Building &
Improvements

 

Land &
Improvements

 

Building &
Improvements

 

Total

 

Accumulated
Depreciation
 (d)(e)

 

Years
Constructed

 

Years
Acquired

Indiana

 

64

 

 

 

 

85,107

 

 

188,198

 

 

515

 

 

1,159

 

 

85,622

 

 

189,357

 

 

274,979

 

 

(29,533)

 

1927-2022

 

2023 - 2024

Indiana

 

75

 

 

(f)

 

 

37,724

 

 

98,218

 

 

 

 

 

 

37,724

 

 

98,218

 

 

135,942

 

 

(12,625)

 

1935-2013

 

2023 - 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Iowa

 

17

 

 

 

 

22,368

 

 

45,794

 

 

719

 

 

5,335

 

 

23,087

 

 

51,129

 

 

74,216

 

 

(8,398)

 

1915-2009

 

2023

Iowa

 

19

 

 

(f)

 

 

15,378

 

 

48,477

 

 

 

 

 

 

15,378

 

 

48,477

 

 

63,855

 

 

(7,307)

 

1949-2013

 

2023 - 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Kansas

 

19

 

 

 

 

10,144

 

 

46,902

 

 

 

 

 

 

10,144

 

 

46,902

 

 

57,046

 

 

(7,699)

 

1969-2019

 

2023

Kansas

 

7

 

 

(f)

 

 

8,283

 

 

25,220

 

 

 

 

 

 

8,283

 

 

25,220

 

 

33,503

 

 

(2,190)

 

1976-2018

 

2023 - 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Kentucky

 

35

 

 

 

 

43,371

 

 

120,347

 

 

397

 

 

4,344

 

 

43,768

 

 

124,691

 

 

168,459

 

 

(14,836)

 

1907-2025

 

2023 - 2025

Kentucky

 

34

 

 

(f)

 

 

22,434

 

 

55,497

 

 

 

 

 

 

22,434

 

 

55,497

 

 

77,931

 

 

(9,140)

 

1973-2023

 

2023 - 2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Louisiana

 

9

 

 

 

 

4,518

 

 

14,157

 

 

 

 

 

 

4,518

 

 

14,157

 

 

18,675

 

 

(2,154)

 

1968-2014

 

2023

Louisiana

 

29

 

 

(f)

 

 

31,858

 

 

48,410

 

 

2,525

 

 

6,501

 

 

34,383

 

 

54,911

 

 

89,294

 

 

(9,683)

 

1981-2020

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Maine

 

17

 

 

 

 

20,448

 

 

59,130

 

 

 

 

 

 

20,448

 

 

59,130

 

 

79,578

 

 

(11,836)

 

1798-2011

 

2023

Maine

 

4

 

 

(f)

 

 

1,234

 

 

2,096

 

 

 

 

 

 

1,234

 

 

2,096

 

 

3,330

 

 

(525)

 

1979-1993

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Maryland

 

7

 

 

 

 

9,613

 

 

11,901

 

 

 

 

 

 

9,613

 

 

11,901

 

 

21,514

 

 

(2,047)

 

1963-2007

 

2023

Maryland

 

5

 

 

(f)

 

 

7,657

 

 

18,403

 

 

499

 

 

2,132

 

 

8,156

 

 

20,535

 

 

28,691

 

 

(3,276)

 

1950-2007

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Massachusetts

 

34

 

 

 

 

72,832

 

 

146,059

 

 

 

 

10,525

 

 

72,832

 

 

156,584

 

 

229,416

 

 

(22,786)

 

1870-2011

 

2023 - 2025

Massachusetts

 

12

 

 

(f)

 

 

28,292

 

 

31,264

 

 

6,213

 

 

34,243

 

 

34,505

 

 

65,507

 

 

100,012

 

 

(6,037)

 

1850-2025

 

2023 - 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Michigan

 

92

 

 

 

 

115,433

 

 

313,809

 

 

5,290

 

 

14,315

 

 

120,723

 

 

328,124

 

 

448,847

 

 

(53,335)

 

1900-2025

 

2023 - 2025

Michigan

 

19

 

 

(f)

 

 

24,701

 

 

71,749

 

 

2,812

 

 

5,965

 

 

27,513

 

 

77,714

 

 

105,227

 

 

(14,317)

 

1876-2025

 

2023 - 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Minnesota

 

49

 

 

 

 

90,212

 

 

189,197

 

 

783

 

 

8,453

 

 

90,995

 

 

197,650

 

 

288,645

 

 

(31,711)

 

1905-2023

 

2023 - 2025

Minnesota

 

42

 

 

(f)

 

 

50,319

 

 

116,296

 

 

1,110

 

 

9,192

 

 

51,429

 

 

125,488

 

 

176,917

 

 

(20,152)

 

1951-2025

 

2023 - 2025

Minnesota

 

1

 

 

10,913

 

 

7,058

 

 

17,075

 

 

 

 

 

 

7,058

 

 

17,075

 

 

24,133

 

 

(2,962)

 

2015-2015

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Mississippi

 

31

 

 

 

 

25,863

 

 

73,152

 

 

 

 

 

 

25,863

 

 

73,152

 

 

99,015

 

 

(13,131)

 

1932-2016

 

2023

Mississippi

 

15

 

 

(f)

 

 

18,460

 

 

53,286

 

 

370

 

 

2,801

 

 

18,830

 

 

56,087

 

 

74,917

 

 

(9,353)

 

1965-2009

 

2023

Mississippi

 

6

 

 

38,585

 

 

17,132

 

 

67,651

 

 

 

 

 

 

17,132

 

 

67,651

 

 

84,783

 

 

(12,220)

 

1989-2001

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Missouri

 

61

 

 

 

 

51,150

 

 

155,557

 

 

 

 

1,435

 

 

51,150

 

 

156,992

 

 

208,142

 

 

(24,008)

 

1928-2023

 

2023 - 2025

Missouri

 

26

 

 

(f)

 

 

29,544

 

 

56,500

 

 

 

 

 

 

29,544

 

 

56,500

 

 

86,044

 

 

(8,582)

 

1961-2022

 

2023 - 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Montana

 

2

 

 

 

 

6,344

 

 

16,881

 

 

 

 

4,738

 

 

6,344

 

 

21,619

 

 

27,963

 

 

(2,115)

 

2009-2025

 

2023 - 2024

Montana

 

3

 

 

(f)

 

 

5,318

 

 

11,882

 

 

 

 

 

 

5,318

 

 

11,882

 

 

17,200

 

 

(2,651)

 

1920-2020

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nebraska

 

10

 

 

 

 

11,350

 

 

15,072

 

 

 

 

 

 

11,350

 

 

15,072

 

 

26,422

 

 

(2,100)

 

1961-2022

 

2023

Nebraska

 

14

 

 

(f)

 

 

8,037

 

 

28,964

 

 

931

 

 

996

 

 

8,968

 

 

29,960

 

 

38,928

 

 

(3,828)

 

1910-2015

 

2023 - 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nevada

 

8

 

 

 

 

14,103

 

 

19,370

 

 

 

 

677

 

 

14,103

 

 

20,047

 

 

34,150

 

 

(2,528)

 

1980-2021

 

2023

Nevada

 

5

 

 

(f)

 

 

9,063

 

 

20,653

 

 

 

 

1,417

 

 

9,063

 

 

22,070

 

 

31,133

 

 

(3,570)

 

1960-2009

 

2023

Nevada

 

1

 

 

5,618

 

 

3,347

 

 

9,570

 

 

(1)

 

 

(94)

 

 

3,346

 

 

9,476

 

 

12,822

 

 

(1,894)

 

1995-1995

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

New Hampshire

 

8

 

 

 

 

9,196

 

 

25,556

 

 

 

 

 

 

9,196

 

 

25,556

 

 

34,752

 

 

(4,769)

 

1960-2001

 

2023

New Hampshire

 

2

 

 

(f)

 

 

1,278

 

 

8,118

 

 

 

 

 

 

1,278

 

 

8,118

 

 

9,396

 

 

(980)

 

1975-2003

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

New Jersey

 

10

 

 

 

 

7,728

 

 

13,885

 

 

 

 

 

 

7,728

 

 

13,885

 

 

21,613

 

 

(891)

 

1960-2008

 

2023 - 2025

New Jersey

 

9

 

 

(f)

 

 

11,325

 

 

42,360

 

 

 

 

 

 

11,325

 

 

42,360

 

 

53,685

 

 

(7,674)

 

1930-2015

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

New Mexico

 

10

 

 

 

 

15,443

 

 

37,917

 

 

 

 

685

 

 

15,443

 

 

38,602

 

 

54,045

 

 

(4,795)

 

1946-2009

 

2023 - 2025

New Mexico

 

3

 

 

(f)

 

 

3,751

 

 

3,790

 

 

 

 

 

 

3,751

 

 

3,790

 

 

7,541

 

 

(690)

 

1955-2019

 

2023

 

 

Descriptions (a)

 

 

 

 

Initial Cost to Company

 

Costs Capitalized
Subsequent to Acquisition

 

Gross amount at December 31, 2025 (b)(c)

 

 

 

 

 

 

 

Property Location

 

Number of Properties

 

Encumbrances

 

Land &
Improvements

 

Building &
Improvements

 

Land &
Improvements

 

Building &
Improvements

 

Land &
Improvements

 

Building &
Improvements

 

Total

 

Accumulated
Depreciation
 (d)(e)

 

Years
Constructed

 

Years
Acquired

New York

 

19

 

 

 

 

30,313

 

 

130,925

 

 

 

 

 

 

30,313

 

 

130,925

 

 

161,238

 

 

(15,444)

 

1892-2016

 

2023 - 2024

New York

 

15

 

 

(f)

 

 

14,328

 

 

34,808

 

 

 

 

 

 

14,328

 

 

34,808

 

 

49,136

 

 

(7,406)

 

1950-2014

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

North Carolina

 

86

 

 

 

 

80,172

 

 

155,950

 

 

4,118

 

 

11,312

 

 

84,290

 

 

167,262

 

 

251,552

 

 

(22,796)

 

1942-2025

 

2023 - 2025

North Carolina

 

64

 

 

(f)

 

 

45,721

 

 

100,887

 

 

 

 

 

 

45,721

 

 

100,887

 

 

146,608

 

 

(15,222)

 

1950-2023

 

2023 - 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

North Dakota

 

1

 

 

 

 

5,176

 

 

32,387

 

 

(89)

 

 

(413)

 

 

5,087

 

 

31,974

 

 

37,061

 

 

(3,700)

 

1993-1993

 

2023

North Dakota

 

3

 

 

(f)

 

 

2,823

 

 

13,596

 

 

 

 

 

 

2,823

 

 

13,596

 

 

16,419

 

 

(1,936)

 

1984-2013

 

2023

North Dakota

 

1

 

 

12,947

 

 

6,711

 

 

23,927

 

 

 

 

 

 

6,711

 

 

23,927

 

 

30,638

 

 

(4,693)

 

1995-1995

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ohio

 

81

 

 

 

 

92,118

 

 

285,683

 

 

342

 

 

1,385

 

 

92,460

 

 

287,068

 

 

379,528

 

 

(48,293)

 

1856-2019

 

2023 - 2025

Ohio

 

66

 

 

(f)

 

 

62,894

 

 

180,694

 

 

 

 

 

 

62,894

 

 

180,694

 

 

243,588

 

 

(35,777)

 

1915-2020

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Oklahoma

 

31

 

 

 

 

30,854

 

 

67,490

 

 

2,778

 

 

3,859

 

 

33,632

 

 

71,349

 

 

104,981

 

 

(9,634)

 

1965-2020

 

2023 - 2025

Oklahoma

 

35

 

 

(f)

 

 

45,368

 

 

74,894

 

 

 

 

 

 

45,368

 

 

74,894

 

 

120,262

 

 

(13,354)

 

1946-2011

 

2023 - 2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Oregon

 

6

 

 

 

 

5,252

 

 

14,460

 

 

 

 

 

 

5,252

 

 

14,460

 

 

19,712

 

 

(2,438)

 

1924-2010

 

2023

Oregon

 

5

 

 

(f)

 

 

11,252

 

 

17,466

 

 

 

 

 

 

11,252

 

 

17,466

 

 

28,718

 

 

(4,170)

 

1965-1985

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pennsylvania

 

62

 

 

 

 

78,223

 

 

241,029

 

 

 

 

2,220

 

 

78,223

 

 

243,249

 

 

321,472

 

 

(39,063)

 

1885-2018

 

2023 - 2024

Pennsylvania

 

45

 

 

(f)

 

 

43,352

 

 

110,377

 

 

 

 

 

 

43,352

 

 

110,377

 

 

153,729

 

 

(17,849)

 

1865-2020

 

2023 - 2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rhode Island

 

4

 

 

 

 

2,269

 

 

8,762

 

 

 

 

 

 

2,269

 

 

8,762

 

 

11,031

 

 

(1,214)

 

1962-1995

 

2023

Rhode Island

 

6

 

 

(f)

 

 

6,093

 

 

13,369

 

 

 

 

 

 

6,093

 

 

13,369

 

 

19,462

 

 

(2,230)

 

1968-1995

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

South Carolina

 

52

 

 

 

 

54,616

 

 

151,738

 

 

4,755

 

 

12,295

 

 

59,371

 

 

164,033

 

 

223,404

 

 

(25,858)

 

1912-2025

 

2023 - 2025

South Carolina

 

30

 

 

(f)

 

 

22,351

 

 

58,981

 

 

 

 

 

 

22,351

 

 

58,981

 

 

81,332

 

 

(7,515)

 

1973-2019

 

2023 - 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

South Dakota

 

12

 

 

 

 

24,600

 

 

69,945

 

 

 

 

 

 

24,600

 

 

69,945

 

 

94,545

 

 

(9,341)

 

1948-2020

 

2023 - 2025

South Dakota

 

7

 

 

(f)

 

 

13,236

 

 

33,123

 

 

 

 

 

 

13,236

 

 

33,123

 

 

46,359

 

 

(4,990)

 

1968-2019

 

2023 - 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tennessee

 

48

 

 

 

 

62,661

 

 

171,940

 

 

3,183

 

 

10,026

 

 

65,844

 

 

181,966

 

 

247,810

 

 

(26,425)

 

1968-2024

 

2023 - 2025

Tennessee

 

62

 

 

(f)

 

 

69,942

 

 

152,080

 

 

1,046

 

 

3,792

 

 

70,988

 

 

155,872

 

 

226,860

 

 

(27,550)

 

1889-2019

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Abilene

 

1

 

 

 

 

7,065

 

 

36,904

 

 

 

 

 

 

7,065

 

 

36,904

 

 

43,969

 

 

(3,592)

 

2009-2009

 

2023

Texas - Abilene

 

1

 

 

(f)

 

 

792

 

 

2,793

 

 

 

 

 

 

792

 

 

2,793

 

 

3,585

 

 

(618)

 

1961-1961

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Amarillo

 

4

 

 

 

 

5,425

 

 

17,573

 

 

320

 

 

5,175

 

 

5,745

 

 

22,748

 

 

28,493

 

 

(3,009)

 

1977-2016

 

2023

Texas - Amarillo

 

1

 

 

(f)

 

 

379

 

 

389

 

 

 

 

 

 

379

 

 

389

 

 

768

 

 

(56)

 

1954-1954

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Arlington

 

2

 

 

 

 

2,031

 

 

5,975

 

 

 

 

 

 

2,031

 

 

5,975

 

 

8,006

 

 

(1,108)

 

1964-1997

 

2023

Texas - Arlington

 

4

 

 

(f)

 

 

3,816

 

 

13,367

 

 

 

 

 

 

3,816

 

 

13,367

 

 

17,183

 

 

(2,097)

 

1945-2010

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Austin

 

4

 

 

 

 

6,932

 

 

14,733

 

 

 

 

 

 

6,932

 

 

14,733

 

 

21,665

 

 

(1,821)

 

1991-2017

 

2023

Texas - Austin

 

1

 

 

(f)

 

 

2,461

 

 

5,388

 

 

 

 

 

 

2,461

 

 

5,388

 

 

7,849

 

 

(734)

 

2006-2006

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Baytown

 

4

 

 

 

 

1,697

 

 

16,328

 

 

161

 

 

39

 

 

1,858

 

 

16,367

 

 

18,225

 

 

(1,090)

 

1982-2013

 

2023 - 2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas-Beaumont

 

3

 

 

 

 

2,612

 

 

11,690

 

 

 

 

 

 

2,612

 

 

11,690

 

 

14,302

 

 

(1,598)

 

1979-2002

 

2023

Texas-Beaumont

 

1

 

 

(f)

 

 

884

 

 

2,065

 

 

 

 

 

 

884

 

 

2,065

 

 

2,949

 

 

(392)

 

1999-1999

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas-Cedar Park

 

3

 

 

 

 

3,398

 

 

8,692

 

 

 

 

 

 

3,398

 

 

8,692

 

 

12,090

 

 

(1,024)

 

2010-2022

 

2023

Texas-Cedar Park

 

1

 

 

(f)

 

 

1,518

 

 

2,888

 

 

 

 

 

 

1,518

 

 

2,888

 

 

4,406

 

 

(299)

 

2016-2016

 

2023

 

 

Descriptions (a)

 

 

 

 

Initial Cost to Company

 

Costs Capitalized
Subsequent to Acquisition

 

Gross amount at December 31, 2025 (b)(c)

 

 

 

 

 

 

 

Property Location

 

Number of Properties

 

Encumbrances

 

Land &
Improvements

 

Building &
Improvements

 

Land &
Improvements

 

Building &
Improvements

 

Land &
Improvements

 

Building &
Improvements

 

Total

 

Accumulated
Depreciation
 (d)(e)

 

Years
Constructed

 

Years
Acquired

Texas - Corpus Christi

 

5

 

 

 

 

9,968

 

 

20,928

 

 

 

 

 

 

9,968

 

 

20,928

 

 

30,896

 

 

(4,046)

 

1964-2017

 

2023

Texas - Corpus Christi

 

2

 

 

(f)

 

 

1,835

 

 

2,685

 

 

 

 

 

 

1,835

 

 

2,685

 

 

4,520

 

 

(408)

 

1975-2016

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Cypress

 

2

 

 

 

 

2,168

 

 

5,110

 

 

248

 

 

11

 

 

2,416

 

 

5,121

 

 

7,537

 

 

(647)

 

2012-2017

 

2023

Texas - Cypress

 

1

 

 

(f)

 

 

4,335

 

 

8,688

 

 

 

 

 

 

4,335

 

 

8,688

 

 

13,023

 

 

(878)

 

2019-2019

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas-Dripping Springs

 

1

 

 

 

 

1,653

 

 

6,897

 

 

 

 

 

 

1,653

 

 

6,897

 

 

8,550

 

 

(890)

 

1981-1981

 

2023

Texas-Dripping Springs

 

1

 

 

(f)

 

 

4,218

 

 

4,751

 

 

 

 

 

 

4,218

 

 

4,751

 

 

8,969

 

 

(267)

 

1987-1987

 

2025 - 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Forney

 

2

 

 

 

 

4,372

 

 

8,885

 

 

 

 

 

 

4,372

 

 

8,885

 

 

13,257

 

 

(1,059)

 

2006-2017

 

2023

Texas - Forney

 

1

 

 

(f)

 

 

1,091

 

 

2,921

 

 

 

 

 

 

1,091

 

 

2,921

 

 

4,012

 

 

(404)

 

2004-2004

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Fort Worth

 

5

 

 

 

 

9,619

 

 

22,361

 

 

 

 

 

 

9,619

 

 

22,361

 

 

31,980

 

 

(2,901)

 

1989-2014

 

2023

Texas - Fort Worth

 

4

 

 

(f)

 

 

9,090

 

 

23,394

 

 

 

 

 

 

9,090

 

 

23,394

 

 

32,484

 

 

(2,321)

 

1998-2021

 

2023 - 2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Frisco

 

4

 

 

 

 

6,408

 

 

13,316

 

 

 

 

 

 

6,408

 

 

13,316

 

 

19,724

 

 

(1,686)

 

2003-2018

 

2023

Texas - Frisco

 

2

 

 

(f)

 

 

5,272

 

 

6,679

 

 

 

 

161

 

 

5,272

 

 

6,840

 

 

12,112

 

 

(964)

 

1996-2008

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Harlingen

 

4

 

 

 

 

4,078

 

 

11,812

 

 

 

 

 

 

4,078

 

 

11,812

 

 

15,890

 

 

(2,060)

 

1993-2014

 

2023

Texas - Harlingen

 

1

 

 

(f)

 

 

1,184

 

 

3,798

 

 

 

 

 

 

1,184

 

 

3,798

 

 

4,982

 

 

(377)

 

2018-2018

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Highlands

 

1

 

 

(f)

 

 

7,093

 

 

22,938

 

 

 

 

 

 

7,093

 

 

22,938

 

 

30,031

 

 

(1,635)

 

1930-1930

 

2024 - 2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Houston

 

21

 

 

 

 

33,103

 

 

51,216

 

 

 

 

 

 

33,103

 

 

51,216

 

 

84,319

 

 

(7,934)

 

1965-2021

 

2023

Texas - Houston

 

7

 

 

(f)

 

 

20,964

 

 

34,006

 

 

 

 

 

 

20,964

 

 

34,006

 

 

54,970

 

 

(5,818)

 

1965-2016

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Humble

 

2

 

 

 

 

5,464

 

 

14,206

 

 

112

 

 

344

 

 

5,576

 

 

14,550

 

 

20,126

 

 

(1,605)

 

2009-2016

 

2023

Texas - Humble

 

3

 

 

(f)

 

 

2,170

 

 

4,937

 

 

 

 

 

 

2,170

 

 

4,937

 

 

7,107

 

 

(671)

 

1982-2012

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Katy

 

4

 

 

 

 

5,030

 

 

7,154

 

 

264

 

 

(51)

 

 

5,294

 

 

7,103

 

 

12,397

 

 

(1,423)

 

1984-2016

 

2023

Texas - Katy

 

1

 

 

(f)

 

 

1,844

 

 

4,121

 

 

 

 

 

 

1,844

 

 

4,121

 

 

5,965

 

 

(785)

 

2015-2015

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas-Kileen

 

1

 

 

(f)

 

 

2,771

 

 

14,831

 

 

 

 

 

 

2,771

 

 

14,831

 

 

17,602

 

 

(216)

 

2025-2025

 

2025 - 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - League City

 

2

 

 

 

 

7,428

 

 

15,930

 

 

266

 

 

2,834

 

 

7,694

 

 

18,764

 

 

26,458

 

 

(2,005)

 

2011-2016

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Lubbock

 

6

 

 

 

 

9,011

 

 

22,231

 

 

 

 

 

 

9,011

 

 

22,231

 

 

31,242

 

 

(2,055)

 

1994-2017

 

2023 - 2024

Texas - Lubbock

 

4

 

 

(f)

 

 

10,065

 

 

19,371

 

 

116

 

 

1,640

 

 

10,181

 

 

21,011

 

 

31,192

 

 

(3,388)

 

1980-2007

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Lumberton

 

1

 

 

 

 

896

 

 

16,853

 

 

 

 

 

 

896

 

 

16,853

 

 

17,749

 

 

(1,015)

 

2013-2013

 

2024 - 2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - McAllen

 

4

 

 

 

 

4,771

 

 

8,496

 

 

 

 

 

 

4,771

 

 

8,496

 

 

13,267

 

 

(1,423)

 

1976-2015

 

2023

Texas - McAllen

 

3

 

 

(f)

 

 

6,100

 

 

9,626

 

 

 

 

171

 

 

6,100

 

 

9,797

 

 

15,897

 

 

(1,495)

 

1955-2015

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Mesquite

 

3

 

 

 

 

4,540

 

 

13,908

 

 

182

 

 

 

 

4,722

 

 

13,908

 

 

18,630

 

 

(1,784)

 

1973-2008

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Pearland

 

2

 

 

 

 

1,532

 

 

9,324

 

 

 

 

 

 

1,532

 

 

9,324

 

 

10,856

 

 

(564)

 

2002-2013

 

2023 - 2024

Texas - Pearland

 

1

 

 

(f)

 

 

3,133

 

 

5,150

 

 

 

 

 

 

3,133

 

 

5,150

 

 

8,283

 

 

(620)

 

2011-2011

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - San Antonio

 

10

 

 

 

 

15,448

 

 

18,660

 

 

 

 

 

 

15,448

 

 

18,660

 

 

34,108

 

 

(3,633)

 

1967-2017

 

2023

Texas - San Antonio

 

4

 

 

(f)

 

 

9,476

 

 

14,337

 

 

11

 

 

522

 

 

9,487

 

 

14,859

 

 

24,346

 

 

(2,375)

 

1985-2017

 

2023

 

 

 

Descriptions (a)

 

 

 

 

Initial Cost to Company

 

Costs Capitalized
Subsequent to Acquisition

 

Gross amount at December 31, 2025 (b)(c)

 

 

 

 

 

 

 

Property Location

 

Number of Properties

 

Encumbrances

 

Land &
Improvements

 

Building &
Improvements

 

Land &
Improvements

 

Building &
Improvements

 

Land &
Improvements

 

Building &
Improvements

 

Total

 

Accumulated
Depreciation
 (d)(e)

 

Years
Constructed

 

Years
Acquired

Texas-Spring

 

1

 

 

 

 

669

 

 

2,817

 

 

 

 

 

 

669

 

 

2,817

 

 

3,486

 

 

(648)

 

1976-1976

 

2023

Texas-Spring

 

2

 

 

(f)

 

 

5,130

 

 

9,981

 

 

 

 

 

 

5,130

 

 

9,981

 

 

15,111

 

 

(156)

 

1994-2018

 

2023 - 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas-Weslaco

 

3

 

 

 

 

2,454

 

 

6,299

 

 

 

 

 

 

2,454

 

 

6,299

 

 

8,753

 

 

(1,024)

 

1975-2014

 

2023

Texas-Weslaco

 

2

 

 

(f)

 

 

2,757

 

 

5,002

 

 

 

 

 

 

2,757

 

 

5,002

 

 

7,759

 

 

(609)

 

2005-2014

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Yoakum

 

1

 

 

 

 

3,665

 

 

20,107

 

 

 

 

 

 

3,665

 

 

20,107

 

 

23,772

 

 

(2,467)

 

1971-1971

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Texas - Other

 

134

 

 

 

 

142,021

 

 

282,311

 

 

3,901

 

 

12,501

 

 

145,922

 

 

294,812

 

 

440,734

 

 

(41,870)

 

1920-2024

 

2023 - 2025

Texas - Other

 

63

 

 

(f)

 

 

66,663

 

 

151,885

 

 

115

 

 

3,753

 

 

66,778

 

 

155,638

 

 

222,416

 

 

(23,327)

 

1943-2022

 

2023 - 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Utah

 

10

 

 

 

 

24,887

 

 

41,572

 

 

 

 

 

 

24,887

 

 

41,572

 

 

66,459

 

 

(7,129)

 

1972-2021

 

2023

Utah

 

4

 

 

(f)

 

 

4,751

 

 

11,404

 

 

 

 

 

 

4,751

 

 

11,404

 

 

16,155

 

 

(1,974)

 

1961-2013

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Vermont

 

5

 

 

 

 

1,754

 

 

3,015

 

 

 

 

 

 

1,754

 

 

3,015

 

 

4,769

 

 

(632)

 

1950-1997

 

2023

Vermont

 

2

 

 

(f)

 

 

565

 

 

1,024

 

 

 

 

 

 

565

 

 

1,024

 

 

1,589

 

 

(267)

 

1983-1998

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Virginia

 

31

 

 

 

 

49,548

 

 

111,670

 

 

 

 

5,895

 

 

49,548

 

 

117,565

 

 

167,113

 

 

(18,906)

 

1950-2024

 

2023 - 2025

Virginia

 

14

 

 

(f)

 

 

12,010

 

 

36,372

 

 

 

 

 

 

12,010

 

 

36,372

 

 

48,382

 

 

(5,501)

 

1928-2006

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Washington

 

10

 

 

 

 

15,277

 

 

31,882

 

 

2,003

 

 

2,449

 

 

17,280

 

 

34,331

 

 

51,611

 

 

(5,569)

 

1910-2004

 

2023 - 2025

Washington

 

10

 

 

(f)

 

 

28,659

 

 

32,815

 

 

108

 

 

4,954

 

 

28,767

 

 

37,769

 

 

66,536

 

 

(7,204)

 

1948-2006

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

West Virginia

 

13

 

 

 

 

12,924

 

 

29,158

 

 

 

 

404

 

 

12,924

 

 

29,562

 

 

42,486

 

 

(4,349)

 

1953-2007

 

2023 - 2025

West Virginia

 

12

 

 

(f)

 

 

9,428

 

 

21,339

 

 

 

 

 

 

9,428

 

 

21,339

 

 

30,767

 

 

(2,547)

 

1946-2009

 

2023 - 2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Wisconsin - Colby

 

1

 

 

 

 

5,261

 

 

34,573

 

 

 

 

 

 

5,261

 

 

34,573

 

 

39,834

 

 

(6,815)

 

1976-1976

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Wisconsin-Green Bay

 

2

 

 

 

 

3,120

 

 

6,909

 

 

 

 

 

 

3,120

 

 

6,909

 

 

10,029

 

 

(921)

 

1967-1987

 

2023 - 2025

Wisconsin-Green Bay

 

1

 

 

12,894

 

 

8,153

 

 

23,768

 

 

 

 

 

 

8,153

 

 

23,768

 

 

31,921

 

 

(4,723)

 

1966-1966

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Wisconsin - Other

 

66

 

 

 

 

111,615

 

 

356,291

 

 

1,104

 

 

625

 

 

112,719

 

 

356,916

 

 

469,635

 

 

(52,386)

 

1911-2025

 

2023 - 2025

Wisconsin - Other

 

37

 

 

(f)

 

 

38,268

 

 

111,481

 

 

 

 

 

 

38,268

 

 

111,481

 

 

149,749

 

 

(18,429)

 

1917-2022

 

2023 - 2025

Wisconsin - Other

 

2

 

 

17,123

 

 

10,344

 

 

29,642

 

 

 

 

 

 

10,344

 

 

29,642

 

 

39,986

 

 

(5,916)

 

1980-1992

 

2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Wyoming

 

3

 

 

 

 

1,446

 

 

3,558

 

 

 

 

 

 

1,446

 

 

3,558

 

 

5,004

 

 

(405)

 

1975-2009

 

2023

Wyoming

 

3

 

 

(f)

 

 

6,041

 

 

15,382

 

 

 

 

(238)

 

 

6,041

 

 

15,144

 

 

21,185

 

 

(1,788)

 

1980-2022

 

2023

 

3,044

 

$

98,080

 

$

3,839,772

 

$

9,332,031

 

$

75,448

 

$

345,707

 

$

3,915,220

 

$

9,677,738

 

$

13,592,958

 

$

(1,460,980)

 

 

 

 

 

 

(a)
As of December 31, 2025, we had investments in 3,422 single-tenant real estate property locations including 3,400 owned properties and 22 ground lease interests; 240 of our owned properties and one ground lease interest are accounted for as financing arrangements and 138 are accounted for as sales-type leases and are excluded from the table above. In addition, four of the owned properties are considered to be held for sale at December 31, 2025 and are excluded from the table above. Initial costs exclude intangible lease assets totaling $559.7 million.
(b)
The unaudited aggregate cost for federal income tax purposes is approximately $16.8 billion.
(c)
The following is a reconciliation of total real estate carrying value for the years ended December 31, 2025, December 31, 2024, the period from February 3, 2023 through December 31, 2023 and the period from January 1, 2023 through February 2, 2023:

 

 

 

Successor

 

 

 

Predecessor

 

 

 

Year Ended
December 31, 2025

 

 

Year Ended
December 31, 2024

 

 

Period from
February 3, 2023
through
December 31, 2023

 

 

 

Period from
January 1, 2023
through
February 2, 2023

 

Balance, beginning of period

$

13,346,817

 

 

$

13,178,994

 

 

$

12,725,295

 

 

 

$

11,198,897

 

Additions

 

 

 

 

 

 

 

 

 

 

 

 

 

Acquisitions

 

 

623,781

 

 

 

584,366

 

 

 

386,842

 

 

 

 

39,920

 

Improvements

 

 

197,599

 

 

 

102,933

 

 

 

130,787

 

 

 

 

2,532

 

Other (i)

 

 

11,294

 

 

 

8,716

 

 

 

29,078

 

 

 

 

 

Deductions

 

 

 

 

 

 

 

 

 

 

 

 

 

Provision for impairment of real estate

 

 

(24,433

)

 

 

(21,862

)

 

 

(17,853

)

 

 

 

 

Other (ii)

 

 

(137,144

)

 

 

(176,008

)

 

 

 

 

 

 

(3,859

)

Cost of real estate sold

 

 

(416,600

)

 

 

(330,322

)

 

 

(75,155

)

 

 

 

(760

)

Reclasses to held for sale

 

 

(8,356

)

 

 

 

 

 

 

 

 

 

 

Balance, end of period

 

$

13,592,958

 

 

$

13,346,817

 

 

$

13,178,994

 

 

 

$

11,236,730

 

 

(i) For the years ended December 31, 2025, December 31, 2024 and the period from February 3, 2023 through December 31, 2023, represents owned properties previously recorded as financing leases or financing arrangements that were transferred to an operating lease during the period due to a modification or, in the case of certain financing arrangements, a purchase option expiration.

(ii) During the years ended December 31, 2025 and December 31, 2024, includes $131.7 million and $171.3 million, respectively, of gross land and building reclassified to loans and financing receivables as a result of certain acquisitions which modified existing operating leases in a manner which required them to be accounted for as finance leases in accordance with ASC Topic 842.

 

(d)
The following is a reconciliation of accumulated depreciation for the years ended December 31, 2025, December 31, 2024, the period from February 3, 2023 through December 31, 2023 and the period from January 1, 2023 through February 2, 2023:

 

 

 

Successor

 

 

 

Predecessor

 

 

 

Year Ended
December 31, 2025

 

 

Year Ended
December 31, 2024

 

 

Period from
February 3, 2023
through
December 31, 2023

 

 

 

Period from
January 1, 2023
through
February 2, 2023

 

Balance, beginning of period

$

(984,685

)

$

(479,243

)

 

$

 

 

 

$

(1,410,829

)

Additions

 

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation expense

 

 

(535,793

)

 

 

(533,299

)

 

 

(482,246

)

 

 

 

(27,482

)

Deductions

 

 

 

 

 

 

 

 

 

 

 

 

 

Accumulated depreciation associated with real estate sold

 

 

39,131

 

 

 

15,779

 

 

 

3,003

 

 

 

 

173

 

Other

 

 

20,255

 

 

 

12,078

 

 

 

 

 

 

 

 

Reclasses to held for sale

 

 

112

 

 

 

 

 

 

 

 

 

 

 

Balance, end of period

 

$

(1,460,980

)

$

(984,685

)

 

$

(479,243

)

 

 

$

(1,438,138

)

 

(e)
The Company's real estate assets are depreciated using the straight-line method over the estimated useful lives of the properties, which generally ranges from 20 to 40 years for buildings and improvements and is 10 to 15 years for land improvements.
(f)
Property is collateral for non-recourse debt obligations totaling $3.2 billion issued and outstanding under the Company’s STORE Master Funding debt program.

 

See report of independent registered public accounting firm.

v3.25.4
Schedule IV - Mortgage Loans on Real Estate
12 Months Ended
Dec. 31, 2025
Schedule IV - Mortgage Loans on Real Estate  
Schedule IV - Mortgage Loans on Real Estate

Schedule IV - Mortgage Loans on Real Estate

As of December 31, 2025

(Dollars in thousands)

 

 

 

 

 

 

Final

 

Periodic

 

Final

 

 

 

Outstanding

 

 

Carrying

 

 

 

Interest

 

 

Maturity

 

Payment

 

Payment

 

Prior

 

face amount of

 

 

amount of

 

Description

 

Rate

 

 

Date

 

Terms

 

Terms

 

Liens

 

mortgages (c)

 

 

mortgages (c)

 

First mortgage loans:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Two movie theater properties located in North Carolina (a)

 

 

8.35

%

 

(b)

 

Interest only

 

Balloon of $9.7 million

 

None

 

$

9,723

 

 

$

9,705

 

One medical facility in North Carolina

 

 

8.50

%

 

05/31/2026

 

Interest only

 

Balloon of $0.7 million

 

None

 

 

650

 

 

 

650

 

One-hundred and twenty-five restaurants located across fourteen states

 

 

8.80

%

 

10/01/2030

 

Principal & Interest

 

Balloon of $191.8 million

 

None

 

 

223,875

 

 

 

224,607

 

One bowling alley in Washington

 

 

10.00

%

 

11/01/2030

 

Interest only

 

Balloon of $3.8 million

 

None

 

 

3,752

 

 

 

3,751

 

One restaurant property located in Montana (a)

 

 

9.72

%

 

11/01/2036

 

Principal & Interest

 

Balloon of $2.1 million

 

None

 

 

2,340

 

 

 

2,340

 

Three manufacturing properties in Kansas, Washington, Canada

 

 

8.75

%

 

12/31/2039

 

Principal & Interest

 

Balloon of $53.0 million

 

None

 

 

56,041

 

 

 

55,881

 

One rehabilitation property located in California

 

 

8.75

%

 

01/01/2040

 

Principal & Interest

 

Balloon of $46.7 million

 

None

 

 

49,042

 

 

 

49,355

 

One piece of land for development located in Texas

 

 

9.00

%

 

08/18/2040

 

Principal & Interest

 

Balloon of $4.3 million

 

None

 

 

4,996

 

 

 

5,090

 

One car dealership located in Escondido, California

 

 

8.50

%

 

10/01/2040

 

Principal & Interest

 

Balloon of $20.5 million

 

None

 

 

25,000

 

 

 

24,923

 

One car dealership located in Lake Elsinore, California

 

 

8.50

%

 

11/01/2040

 

Principal & Interest

 

Balloon of $13.9 million

 

None

 

 

17,000

 

 

 

16,983

 

Six manufacturing properties in Illinois, Michigan, Oklahoma and Texas

 

 

7.96

%

 

10/01/2043

 

Principal & Interest

 

Balloon of $22.2 million

 

None

 

 

32,001

 

 

 

31,702

 

Specialized Improvements within twelve properties in Iowa, Illinois,
   Indiana, Kansas, Missouri and Nebraska

 

 

9.18

%

 

11/30/2044

 

Principal & Interest

 

Balloon of $5.1 million

 

None

 

 

10,686

 

 

 

10,611

 

One entertainment facility in Illinois

 

 

8.50

%

 

06/30/2045

 

Principal & Interest

 

Balloon of $8.0 million

 

None

 

 

8,989

 

 

 

8,951

 

One ski resort located in Nevada

 

 

8.50

%

 

06/30/2045

 

Principal & Interest

 

Balloon of $7.1 million

 

None

 

 

7,990

 

 

 

7,958

 

One entertainment facility in Utah

 

 

9.75

%

 

12/23/2045

 

Principal & Interest

 

Balloon of $5.4 million

 

None

 

 

5,784

 

 

 

5,834

 

One manufacturing property in New Jersey

 

 

10.87

%

 

11/01/2048

 

Principal & Interest

 

Balloon of $27.5 million

 

None

 

 

29,884

 

 

 

29,583

 

One entertainment facility in Texas

 

 

8.05

%

 

07/01/2050

 

Principal & Interest

 

Balloon of $14.3 million

 

None

 

 

19,472

 

 

 

19,467

 

Five medical offices located in South Carolina, North Carolian and Virginia

 

 

7.50

%

 

01/01/2051

 

Principal & Interest

 

Balloon of $6.7 million

 

None

 

 

8,424

 

 

 

8,422

 

Four restaurant properties located in Indiana

 

 

7.50

%

 

12/31/2055

 

Principal & Interest

 

Fully amortizing

 

None

 

 

3,062

 

 

 

3,050

 

Three restaurant properties located in Ohio

 

 

8.96

%

 

12/31/2055

 

Principal & Interest

 

Fully amortizing

 

None

 

 

2,945

 

 

 

2,946

 

One athletic club in Chicago, Illinois (a)

 

 

7.60

%

 

01/31/2066

 

Principal & Interest

 

Fully amortizing

 

None

 

 

14,840

 

 

 

15,161

 

Leasehold interest in an amusement park property located in Ontario, Canada

 

 

11.39

%

 

08/01/2066

 

Principal & Interest

 

Fully amortizing

 

None

 

 

24,710

 

 

 

24,474

 

 

 

 

 

 

 

 

 

 

 

 

 

$

561,206

 

 

$

561,444

 

 

The following shows changes in the carrying amounts of mortgage loans receivable during the years ended December 31, 2025, December 31, 2024, the period from February 3, 2023 through December 31, 2023 and the period from January 1, 2023 through February 2, 2023 (in thousands):

 

 

 

Successor

 

 

 

Predecessor

 

 

 

Year Ended December 31, 2025

 

 

Year Ended December 31, 2024

 

 

Period from
February 3, 2023
through
December 31, 2023

 

 

 

Period from
January 1, 2023
through
February 2, 2023

 

Balance, beginning of period

 

$

230,966

 

 

$

124,783

 

 

$

359,124

 

 

 

$

342,420

 

Additions:

 

 

 

 

 

 

 

 

 

 

 

 

 

New and additions to mortgage loans

 

 

335,013

 

 

 

109,518

 

 

 

92,699

 

 

 

 

7,703

 

Other: Capitalized loan origination costs

 

 

1,606

 

 

 

593

 

 

 

220

 

 

 

 

 

Deductions:

 

 

 

 

 

 

 

 

 

 

 

 

 

Collections of principal

 

 

(5,343

)

 

 

(753

)

 

 

(26,489

)

 

 

 

 

Sale of loans to related party

 

 

 

 

 

 

 

 

(299,142

)

 

 

 

 

Other: Amortization of premiums on notes receivable

 

 

(119

)

 

 

(22

)

 

 

(619

)

 

 

 

 

Other: (Provisions for) reduction in loan losses

 

 

(575

)

 

 

(826

)

 

 

(1,006

)

 

 

 

 

Other: Amortization of loan origination costs

 

 

(104

)

 

 

(5

)

 

 

(4

)

 

 

 

(5

)

Other: Non-cash principal reduction

 

 

 

 

 

(2,322

)

 

 

 

 

 

 

 

Balance, end of period

 

$

561,444

 

 

$

230,966

 

 

$

124,783

 

 

 

$

350,118

 

 

(a)
Loan was on nonaccrual status as of December 31, 2025.
(b)
Loan matured prior to December 31, 2025 and the Company has been in negotiations with the borrower regarding a resolution.
(c)
The unaudited aggregate cost for federal income tax purposes is $563.9 million.
v3.25.4
Summary of Significant Accounting Principles (Policies)
12 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Principles  
Basis of Accounting and Principles of Consolidation

Basis of Accounting and Principles of Consolidation

The accompanying audited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”).

These consolidated statements include the accounts of STORE Capital Corporation and its wholly-owned subsidiaries and special purpose entities that it controlled through its voting interest for the periods prior to the Merger. For the periods after the Merger, these consolidated statements include the accounts of STORE Capital LLC, its wholly-owned subsidiaries, and special purpose entities, and variable interest entities (“VIEs”) that it controls through its voting interest and other means. One of the Company’s wholly owned subsidiaries, STORE Capital Advisors, LLC, provides all the general and administrative services for the day‑to‑day operations of the consolidated group, including property acquisition and lease origination, real estate portfolio management and marketing, accounting and treasury services. The remaining subsidiaries were formed to acquire and hold real estate investments or to facilitate non‑recourse secured borrowing activities. Generally, the initial operations of the real estate subsidiaries are funded by an interest‑bearing intercompany loan from STORE Capital, and such intercompany loan is repaid when the subsidiary issues long‑term debt secured by its properties. All intercompany account balances and transactions have been eliminated in consolidation.

Certain of the Company’s consolidated subsidiaries are special purpose entities or VIEs. Each special purpose entity or VIE is a separate legal entity and is the sole owner of its assets and liabilities. The assets of the special purpose entities or VIEs may only be used to settle the liabilities of such entity and are not available to pay or otherwise satisfy obligations to the creditors of any owner or affiliate of the applicable special purpose entity or VIE. At December 31, 2025 and 2024, these special purpose entities held assets totaling $13.6 billion and $13.2 billion, respectively, and had third‑party liabilities totaling $3.6 billion and $3.1 billion, respectively. At December 31, 2025 and 2024, these VIEs held assets totaling $440.8 million and $275.7 million, respectively, and had third-party liabilities totaling $1.4 million and $1.4 million, respectively. These assets and liabilities are included in the accompanying consolidated balance sheets.

The Company is required to continually evaluate its VIE relationships and consolidate these entities when it is determined to be the primary beneficiary of their operations. A VIE is broadly defined as an entity where either: (i) the equity investment at risk is insufficient to finance that entity’s activities without additional subordinated financial support, (ii) substantially all of an entity’s activities either involve or are conducted on behalf of an investor that has disproportionately few voting rights, or (iii) the equity investors as a group lack any of the following: (a) the power through voting or similar rights to direct the activities of an entity that most significantly impact the entity’s economic performance, (b) the obligation to absorb the expected losses of an entity, or (c) the right to receive the expected residual returns of an entity.

The designation of an entity as a VIE is reassessed upon certain events, including, but not limited to: (i) a change to the contractual arrangements of the entity or in the ability of a party to exercise its participation or kick-out rights, (ii) a change to the capitalization structure of the entity, or (iii) acquisitions or sales of interests that constitute a change in control.

A variable interest holder is considered to be the primary beneficiary of a VIE if it has the power to direct the activities of a VIE that most significantly impact the entity’s economic performance and has the obligation to absorb losses of, or the right to receive benefits from, the entity that could potentially be significant to the VIE. The Company qualitatively assesses whether it is (or is not) the primary beneficiary of a VIE. Consideration of various factors includes, but is not limited to, which activities most significantly impact the entity’s economic performance and the ability to direct those activities, the variable interest holder’s form of ownership interest, the variable interest holder’s representation on the VIE’s governing body, the size and seniority of the variable interest holder’s investment, the variable interest holder’s ability and the rights of other investors to participate in policy making decisions, the variable interest holder’s ability to manage its ownership interest relative to the other interest holders, and the variable interest holder’s ability to replace the VIE manager and/or liquidate the entity.

For its investments in entities that are not considered to be VIEs, the Company evaluates the type of ownership rights held by each party with an interest in the entity to determine if the Company holds a controlling financial interest. The assessment of whether the Company holds a controlling financial interest is made at inception of the entity and continually reassessed.

Consolidated VIE

The Company holds a 95% ownership interest in and is the managing member of a joint venture entity formed in December 2023 that owns and leases real estate to lessees that are affiliates of the noncontrolling interest holder. The Company has provided a $170.8 million loan to the joint venture as of December 31, 2025. The Company classifies the joint venture as a VIE, as the equity holders do not have the obligation to absorb all future losses of the joint venture due to a provision that protects the equity holders from certain losses if an event of default occurs under the leases. The Company consolidates the joint venture as the primary beneficiary because it has the ability to control the activities that most significantly impact the VIE’s economic performance. The assets of the joint venture primarily consist of leased properties (net lease real estate accounted for as financing arrangements) and cash; its obligations primarily consist of debt service payments to the Company, which are eliminated in consolidation.

Accounting for the Merger

As further described in Note 10 to these consolidated financial statements, the Merger was accounted for using the asset acquisition method of accounting in accordance with the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 805, Business Combinations (“ASC Topic 805”), which requires that the cost of an acquisition be allocated on a relative fair value basis to the assets purchased and the liabilities assumed. Direct transaction costs incurred by STORE Capital LLC as the acquirer and amounts transferred to reimburse STORE Capital Corporation for costs incurred as the acquiree to sell the business are included in the consideration transferred and capitalized as a component of the cost of the assets acquired. An assembled workforce intangible asset is recorded at the acquisition date if it is part of the asset group acquired. Goodwill is not recognized in an asset acquisition and consideration transferred in excess over the fair value of the net assets acquired, if any, is allocated on a relative fair value basis to the identifiable assets and liabilities.

As noted above, the consolidated financial statements of STORE Capital LLC reflect the recording of assets and liabilities at fair value as of the date of the Merger. The Merger resulted in the termination of the prior reporting entity and a corresponding creation of a new reporting entity. Accordingly, the Company’s consolidated financial statements and transactional records prior to the Closing Date, or February 3, 2023, reflect the historical accounting basis of assets and liabilities and are labeled “Predecessor” while such records subsequent to the Closing Date reflect the fair value of assets acquired and liabilities assumed in the Company’s consolidated financial statements and are labeled “Successor.” This change in reporting entity is represented in the consolidated financial statements by a black line that appears between “Predecessor” and “Successor” on the statements and in the relevant notes. The black line signifies that the amounts shown for the periods prior to and subsequent to the Merger are not comparable.

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities and the reported amounts of revenues and expenses during the reporting period. Although management believes its estimates are reasonable, actual results could differ from those estimates.

Reclassifications

Reclassifications

We reclassified $23.7 million of interest income receivables associated with certain financing arrangements previously included in other assets, net on the consolidated balance sheet as of December 31, 2024 to loans and financing receivables, net to conform to the presentation in this Annual Report on Form 10-K. This reclassification has no effect on total assets reported on the consolidated balance sheet as of December 31, 2024.

Segment Reporting

Segment Reporting

The Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 280, Segment Reporting, established standards for the manner in which enterprises report information about operating segments. The Company views its operations as one reportable segment. We are engaged in the business of acquiring, investing in and managing Single Tenant Operational Real Estate across the U.S. The Company’s operating results depend primarily upon generating rental revenue and interest income from leasing its properties. The Company’s Chief Executive Officer acts as the chief operating decision maker (“CODM”). Our CODM assesses entity-wide operating results and makes decisions on how to allocate resources based on consolidated net income, which is reported in the consolidated statements of operations. Additionally, the measure of segment assets is reported in the consolidated balance sheets as “Total assets.”

Significant expense categories, including interest, property costs, general and administrative and depreciation and amortization, are included on the Company’s consolidated statements of operations. Asset information is included on the consolidated balance sheets and in Note 3.

Investment Portfolio

Investment Portfolio

STORE Capital invests in real estate assets through three primary transaction types as summarized below. At the beginning of 2019, the Company adopted Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) (“ASC Topic 842”) which had an impact on certain accounting related to the Company’s investment portfolio.

Real Estate Investments – investments are generally made in one of two ways, either through sale-leaseback transactions in which the Company acquires the real estate from the owner-operators and then leases the real estate back to them, or through acquisitions from third-party sellers in connection with which a new lease is entered into with the tenant. Both approaches result in long-term leases which are classified as operating or finance leases and, in both cases, the operators become the Company’s long‑term tenants (its customers). Real estate assets acquired may be subject to a lease contract that contains certain terms requiring the Company to account for the lease as a finance lease. Additionally, if the terms of a lease contract specifically associated with a sale leaseback transaction contains certain terms, such as a purchase option, the transaction is required to be accounted for as a financing arrangement, due to the Company’s adoption of ASC Topic 842, rather than as an investment in real estate subject to an operating or finance lease.
Mortgage Loans Receivable – investments are made by issuing mortgage loans to the owner-operators of the real estate that serves as the collateral for the loans and the operators become long-term borrowers and customers of the Company. On occasion, the Company may also make other types of loans to its customers, such as equipment loans.
Hybrid Real Estate Investments – investments are made through modified sale-leaseback transactions, where the Company acquires land from the owner-operators, leases the land back through long-term leases and simultaneously issues mortgage loans to the operators secured by the buildings and improvements on the land. Hybrid real estate investment transactions are generally accounted for as operating leases of the land and mortgage loans on the buildings and improvements.
Accounting for Real Estate Investments

Accounting for Real Estate Investments

Classification and Cost

STORE Capital records the acquisition of real estate properties at cost, including acquisition and closing costs. The Company allocates the cost of real estate properties to the tangible and intangible assets and liabilities acquired based on their estimated relative fair values. Intangible assets and liabilities acquired may include the value of existing in-place leases, above-market or below-market

lease value of in-place leases and ground lease-related intangibles, as applicable. Management uses multiple sources to estimate fair value, including independent appraisals and information obtained about each property as a result of its pre‑acquisition due diligence and its marketing and leasing activities. Certain of the Company’s lease contracts contain terms that result in the lease being classified as a finance lease. Additionally, certain of the Company’s lease contracts allow its tenants the option, at their election, to purchase the leased property from the Company at a specified time or times (generally at the greater of the then-fair market value or the Company’s cost, as defined in the lease contracts). Subsequent to the adoption of ASC Topic 842, for real estate assets acquired through a sale-leaseback transaction and subject to a lease contract that contains certain terms, such as a purchase option, the Company accounts for such an acquisition as a financing arrangement. The Company records investments in financing arrangements and finance leases in loans and financing receivables, net on the consolidated balance sheets. For contracts accounted for as a financing arrangement due to the presence of a purchase option, should the purchase option later expire or be removed from the lease contract, the Company would derecognize the asset accounted for as a financing arrangement and recognize the transferred leased asset in real estate investments.

In‑place lease intangibles are valued based on management’s estimates of lost rent and carrying costs during the time it would take to locate a tenant if the property were vacant, considering current market conditions and costs to execute similar leases. In estimating lost rent and carrying costs, management considers market rents, real estate taxes, insurance, costs to execute similar leases (including leasing commissions) and other related costs. The value assigned to in‑place leases is amortized on a straight‑line basis as a component of depreciation and amortization expense typically over the remaining term of the related leases.

The fair value of any above‑market or below‑market lease is estimated based on the present value of the difference between the contractual amounts to be paid pursuant to the in‑place lease and management’s estimate of current market lease rates for the property, measured over a period equal to the remaining term of the lease. Capitalized above‑market lease intangibles are amortized over the remaining term of the respective leases as a decrease to rental revenue. Below‑market lease intangibles are amortized as an increase in rental revenue over the remaining term of the respective leases plus the contractual renewal periods on those leases, if any. Should a lease terminate early, the unamortized portion of any related lease intangible is immediately recognized in operations.

The Company’s real estate portfolio is depreciated using the straight‑line method over the estimated remaining useful life of the properties, which generally ranges from 20 to 40 years for buildings and is generally 10 to 15 years for land improvements. Properties classified as held for sale are recorded at the lower of their carrying value or their fair value, less anticipated selling costs. Any properties classified as held for sale are not depreciated.

Revenue Recognition

Revenue Recognition

STORE Capital leases real estate to its tenants under long‑term net leases that are predominantly classified as operating leases, but in certain circumstances are classified as financing arrangements or finance leases. The Company’s leases generally provide for rent escalations throughout the lease terms. For leases classified as operating leases that provide for specific contractual escalations, rental revenue is recognized on a straight‑line basis so as to produce a constant periodic rent over the term of the lease. When a lease, classified as a financing arrangement, provides the same specific contractual escalations, lease payments accounted for as interest income are recognized using the effective interest method. Accordingly, straight-line operating lease receivables and interest income receivables, calculated as the aggregate difference between the rental revenue recognized on a straight-line basis or interest income recognized using the effective interest method, respectively, and scheduled rents or interest, represent unbilled rent receivables that the Company will receive only if the tenants make all rent or interest payments required through the expiration of the leases. These straight-line operating lease receivables and interest income receivables are included in other assets, net and loans and financing receivables, net, respectively, on the consolidated balance sheets. The Company reviews its straight-line operating lease receivables and interest income receivables for collectibility on a contract by contract basis and any amounts not considered substantially collectible are written off against rental revenues or interest income, respectively. As of December 31, 2025 and 2024, the Company had $103.3 million and $63.1 million, respectively, of straight-line operating lease receivables and interest income receivables. Leases that have contingent rent escalators indexed to future increases in the Consumer Price Index (“CPI”) may adjust over a one-year period or over multiple‑year periods. Often, these escalators increase rent at (a) 1 to 1.25 times the increase in the CPI over a specified period or (b) a fixed percentage. Because of the volatility and uncertainty with respect to future changes in the CPI, the Company’s inability to determine the extent to which any specific future change in the CPI is probable at each rent adjustment date during the entire term of these leases and the Company’s view that the multiplier does not represent a significant leverage factor, increases in rental revenue from leases with this type of escalator are recognized only after the changes in the rental rates have actually occurred.

In addition to base rental revenue and interest income, certain leases, including leases classified as financing arrangements, also have contingent rentals that are based on a percentage of the tenant’s gross sales; the Company recognizes contingent rental revenue and interest income when the threshold upon which the contingent lease payment is based is achieved. Approximately 3.4% of the Company’s investment portfolio is subject to leases that provide for contingent rent based on a percentage of the tenant’s gross sales; historically, contingent rent recognized has been less than 1.0% of rental revenues and interest income.

The Company reviews its revenue and interest receivables for collectibility on a regular basis, taking into consideration changes in factors such as the tenant’s payment history, the financial condition of the tenant, business conditions in the industry in which the tenant operates and economic conditions in the area where the property is located. In the event that the collectibility of lease payments with respect to any tenant is not probable, a direct write‑off of the receivable is made and any future rental revenue or interest income is recognized only when the tenant makes a rental payment or when collectibility is again deemed probable.

Direct costs incremental to successful lease origination, offset by any lease origination fees received, are deferred and amortized over the related lease term as an adjustment to rental revenue. The Company periodically commits to fund the construction of new properties for its customers; rental revenue collected during the construction period is deferred and amortized over the remaining lease term when the construction project is complete. Substantially all of the Company’s leases are triple net, which means that the lessees are directly responsible for the payment of all property operating expenses, including property taxes, maintenance and insurance. For a few lease contracts, the Company collects property taxes from its customers and remits those taxes to governmental authorities. These property tax payments are presented on a gross basis as part of both rental revenues and property costs in the consolidated statements of operations.

Impairment

Impairment

STORE Capital reviews its real estate investments and related lease intangibles periodically for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through operations. Such events or changes in circumstances may include an expectation to sell certain assets in accordance with the Company’s long-term strategic plans. Management considers factors such as expected future undiscounted cash flows, capitalization and discount rates, terminal value, tenant improvements, market trends (such as the effects of leasing demand and competition) and other factors including bona fide purchase offers received from third parties in making this assessment. Depending on their nature, these factors are classified as Level 2 or Level 3 inputs within the fair value hierarchy, discussed in Fair Value Measurement below. If an asset is determined to be impaired, the impairment is calculated as the amount by which the carrying value of the asset exceeds its estimated fair value. Estimating future cash flows is highly subjective and such estimates could differ materially from actual results.

During the year ended December 31, 2025, the Company recognized an aggregate provision for the impairment of real estate of $25.4 million. For the assets impaired in 2025, the estimated aggregate fair value of the impaired real estate assets at the time of impairment aggregated $76.3 million. The Company recognized aggregate provisions for the impairment of real estate of $23.6 million and $17.6 million for the year ended December 31, 2024 and the period from February 3, 2023 through December 31, 2023, respectively. No impairment of real estate was recognized during the period from January 1, 2023 through February 2, 2023.

Accounting for Loans and Financing Receivables

Accounting for Loans and Financing Receivables

Loans Receivable – Classification, Cost and Revenue Recognition

STORE Capital holds its loans receivable, which are primarily mortgage loans secured by real estate, for long‑term investment. Loans receivable are carried at amortized cost, including related unamortized discounts or premiums, if any.

The Company recognizes interest income on loans receivable using the effective-interest method applied on a loan‑by‑loan basis. Direct costs associated with originating loans are offset against any related fees received and the balance, along with any premium or discount, is deferred and amortized as an adjustment to interest income over the term of the related loan receivable using the effective-interest method. A loan receivable is placed on nonaccrual status when the loan has become more than 60 days past due, or earlier if management determines that full recovery of the contractually specified payments of principal and interest is doubtful. While on nonaccrual status, interest income is recognized only when received. As of December 31, 2025 and 2024, the Company had loans receivable with an aggregate outstanding principal balance of $26.9 million and $64.7 million, respectively, on nonaccrual status.

Sale-Leaseback Transactions Accounted for as Financing Arrangements – Classification, Cost and Revenue Recognition

Lease contracts accounted for as financing arrangements are initially recorded at an amount equal to the cost of the associated real estate, including acquisition and closing costs. Certain financing arrangements which include fixed rent escalations are subsequently accounted for using the effective interest method as discussed in Accounting for Real Estate Investments, Revenue Recognition above. The Company recognizes revenue from sale-leaseback transactions accounted for as financing arrangements as interest income on the consolidated statement of operations.

Sales-Type Financing Receivables – Classification, Cost and Revenue Recognition

Sales-type receivables are recorded at their net investment, determined as the present value of both the aggregate minimum lease payments and the estimated residual value of the leased property less unearned income. The unearned income is recognized over the life of the related contracts so as to produce a constant rate of return on the net investment in the assets. Rental payments received and the amortization of unearned income are recorded as interest income on the consolidated statement of operations.

Impairment and Provision for Credit Losses

The Company accounts for provision of credit losses in accordance with ASU 2016-13, Financial Instruments — Credit Losses (“Topic 326”): Measurement of Credit Losses on Financial Instruments (“ASC Topic 326”). In accordance with ASC Topic 326, the Company evaluates the collectibility of its loans and financing receivables at the time each loan and financing receivables is issued and subsequently on a quarterly basis utilizing an expected credit loss model based on credit quality indicators. The primary credit quality indicator is the implied credit rating associated with each borrower, utilizing two categories, investment grade and non‑investment grade. The Company computes implied credit ratings based on regularly received borrower financial statements using Moody’s Analytics RiskCalc. The Company considers the implied credit ratings, loan and financing receivable term to maturity and underlying collateral value and quality, if any, to calculate the expected credit loss over the remaining life of the receivable. Loans are written off against the allowance for credit loss when all or a portion of the principal amount is determined to be uncollectible. During the years ended December 31, 2025, December 31, 2024 and the period from February 3, 2023 through December 31, 2023, the Company recognized an estimated $9.7 million, $8.3 million and $7.7 million, respectively, of provisions for credit losses related to its loans and financing receivables; the provision for credit losses is included in provisions for impairment on the consolidated statements of operations. For the period from January 1, 2023 through February 2, 2023, no provisions for credit losses were recognized.

For the year ended December 31, 2025 there were $2.6 million of write-offs charged against the allowance. During the year ended December 31, 2024, the Company did not write off any credit losses associated with loans and financing receivables. For the period from February 3, 2023 through December 31, 2023, the net provision for credit losses included a reduction of $2.1 million associated with the sale of certain loans and financing receivables and the Company did not write off any loans receivable. For the period from January 1, 2023 through February 2, 2023, the Company did not write off any credit losses associated with loans and financing receivables.

Accounting for Operating Ground Lease Assets

Accounting for Operating Ground Lease Assets

As part of certain real estate investment transactions, the Company may enter into long-term operating ground leases as a lessee. The Company is required to recognize an operating ground lease (or right-of-use) asset and related operating lease liability for each of these operating ground leases. Operating ground lease assets and operating lease liabilities are recognized based on the present value of the lease payments. The Company uses its estimated incremental borrowing rate, which is the estimated rate at which the Company could borrow on a collateralized basis with similar payments over a similar term, in determining the present value of the lease payments.

Many of these operating lease contracts include options for the Company to extend the lease; the option periods are included in the minimum lease term if it is reasonably certain the Company will exercise the option(s). Rental expense for the operating ground lease contracts is recognized in property costs on a straight-line basis over the lease term. Some of the contracts have contingent rent escalators indexed to future increases in the CPI and a few contracts have contingent rentals that are based on a percentage of the gross sales of the property; these payments are recognized in expense as incurred. The payment obligations under these contracts are typically the responsibility of the tenants operating on the properties, in accordance with the Company’s leases with the respective tenants. As a result, the Company also recognizes sublease rental revenue on a straight-line basis over the term of the Company’s sublease with the tenant; the sublease income is included in rental revenues.

Cash and Cash Equivalents

Cash and Cash Equivalents

Cash and cash equivalents include cash and highly liquid investment securities with maturities at acquisition of three months or less. The Company invests cash primarily in money‑market funds of major financial institutions, consisting predominantly of U.S. Government obligations.

Restricted Cash

Restricted Cash

Restricted cash may include reserve account deposits held by lenders, including deposits required to be used for future investment in real estate assets, escrow deposits and cash proceeds from the sale of assets held by a qualified intermediary to facilitate tax-deferred exchange transactions under Section 1031 of the Internal Revenue Code. The Company had $13.3 million and

$9.9 million of restricted cash at December 31, 2025 and 2024, respectively, which are included in other assets, net, on the consolidated balance sheets.

Deferred Financing and Other Debt Costs

Deferred Financing and Other Debt Costs

Financing costs related to the issuance of the Company’s long-term debt are deferred and amortized as an increase to interest expense over the term of the related debt instrument using the effective-interest method and are reported as a reduction of the related debt balance on the consolidated balance sheets. Costs paid to a lender as part of a debt issuance are recorded as a debt discount and amortized as an increase to interest expense over the term of the related debt instrument using the effective-interest method and are reported as a reduction of the related debt balance on the consolidated balance sheets. Financing costs related to the Company’s credit facility are deferred and amortized to interest expense over the term of the credit facility and are included in other assets, net, on the consolidated balance sheets.

Derivative Instruments and Hedging Activities

Derivative Instruments and Hedging Activities

The Company may enter into derivative contracts as part of its overall financing strategy to manage the Company’s exposure to changes in interest rates associated with current and/or future debt issuances. The Company does not use derivatives for trading or speculative purposes. The use of derivative financial instruments carries certain risks, including the risk that the counterparties to these contractual arrangements are not able to perform under the agreements. To mitigate this risk, the Company enters into derivative financial instruments only with counterparties with high credit ratings and with major financial institutions with which the Company may also have other financial relationships. The Company does not anticipate that any of the counterparties will fail to meet their obligations.

The Company records its derivatives on the balance sheet at fair value. All derivatives subject to a master netting arrangement in accordance with the associated master International Swap and Derivatives Association agreement have been presented on a net basis by counterparty portfolio for purposes of balance sheet presentation and related disclosures. See Note 9 for a summary of net derivative balances recorded on the consolidated balance sheets and gross asset and liability balances as if the Company had not elected to offset the asset and liability balances of the derivative instruments with each of its counterparties. The accounting for changes in the fair value of derivatives depends on the intended use of the derivative, whether the Company has elected to apply hedge accounting and whether the hedging relationship has satisfied the criteria necessary to apply hedge accounting. Derivatives qualifying as a hedge of the exposure to variability in expected future cash flows, or other types of forecasted transactions, are considered cash flow hedges. Hedge accounting generally provides for the matching of the earnings effect of the hedged forecasted transactions in a cash flow hedge. The changes in the fair value of derivatives designated and that qualify as cash flow hedges are recorded in accumulated other comprehensive income (loss). Amounts reported in accumulated other comprehensive income (loss) related to cash flow hedges are reclassified to operations as an adjustment to interest expense as interest payments are made on the hedged debt transaction.

As of December 31, 2025, the Company had 21 interest rate swap agreements in place. Ten of the interest rate swap agreements have an aggregate notional value of $1.0 billion, with two maturing in February 2027, one maturing in April 2027, six maturing in May 2027 and one maturing in May 2029, and are designated cash flow hedges of the Company’s $1.0 billion variable-rate bank unsecured term loan which matures in September 2030 (Note 4). Six of the interest rate swap agreements with an aggregate notional value of $650.0 million, three with maturities of February 2027, one with a maturity of May 2027 and two with a maturity of July 2028 are designated cash flow hedges of the Company’s $650.0 million floating-rate bank unsecured term loan which matures in September 2028 (Note 4). Five interest rate swap agreements with an aggregate notional value of $373.6 million, with two maturing in May 2027 and three maturing in July 2028 are designated cash flow hedges of the Company’s variable-rate unsecured revolving credit facility which matures in September 2029 (Note 4). As of December 31, 2024, the Company had 21 derivative instruments in place.

Fair Value Measurement

Fair Value Measurement

The Company estimates the fair value of financial and non-financial assets and liabilities based on the framework established in fair value accounting guidance. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). The hierarchy described below prioritizes inputs to the valuation techniques used in measuring the fair value of assets and liabilities. This hierarchy maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring the most observable inputs to be used when available. The hierarchy is broken down into three levels based on the reliability of inputs as follows:

Level 1—Quoted market prices in active markets for identical assets and liabilities that the Company has the ability to access.
Level 2—Significant inputs that are observable, either directly or indirectly. These types of inputs would include quoted prices for similar assets or liabilities in active markets, quoted prices for identical assets in inactive markets and market‑corroborated inputs.
Level 3—Inputs that are unobservable and significant to the overall fair value measurement of the assets or liabilities. These types of inputs include the Company’s own assumptions.
Share-based Compensation

Share‑based Compensation

Historically, directors and employees of the Company had been granted long‑term incentive awards, including restricted stock awards (“RSAs”) and restricted stock unit awards (“RSUs’), which provided such directors and employees with equity interests as an incentive to remain in the Company’s service and aligned their interests with those of the Company’s stockholders. As of the closing of the Merger, the Company no longer has any equity incentives outstanding.

Income Taxes

Income Taxes

As a REIT, the Company is generally not subject to federal income tax but is subject to certain state and local income taxes as well as federal income and excise tax on its undistributed income. STORE Investment Corporation, the Company’s wholly owned taxable REIT subsidiary (“TRS”) created to engage in non-qualifying REIT activities, is subject to federal, state and local income taxes.

The Company provides for income taxes and the related accounts under the asset and liability method. Deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates expected to be in effect during the year in which the basis differences reverse. Valuation allowances are established when management determines it is more likely than not that some portion, or all, of the deferred tax assets will not be realized.

Related Party Transactions

Related Party Transactions

The Company has a service contract with PCSD Ivory Private Limited, an entity affiliated with GIC, one of the Company’s members, under which it has agreed to perform certain loan servicing and other administrative services on behalf of PCSD Ivory Private Limited in exchange for a servicing fee. During the years ended December 31, 2025 and 2024, the Company recognized $0.7 million and $0.8 million of fee income, respectively, which is recorded in other income on the consolidated statements of operations. No such amounts were recorded for the period from February 3, 2023 through December 31, 2023 and the period from January 1, 2023 through February 2, 2023.

In accordance with the terms of the service contract and related arrangements, during the year ended December 31, 2025, the Company agreed to dispose of certain real estate assets held on behalf of PCSD Ivory Private Limited and recorded a related party liability equal to the fair value of the real estate assets. Such related party liability balance was $27.0 million as of December 31, 2025, which is included in accrued expenses, deferred revenue and other liabilities, on the consolidated balance sheet.

Net Income Per Common Share

Net Income Per Common Share

Net income per common share has been computed for STORE Capital Corporation pursuant to the guidance in the FASB ASC Topic 260, Earnings Per Share. The guidance requires the classification of the Company’s unvested restricted common shares, which contain rights to receive non‑forfeitable dividends, as participating securities requiring the two‑class method of computing net income per common share. The following table is a reconciliation of the numerator and denominator used in the computation of basic and diluted net income per common share (dollars in thousands):

 

 

 

Predecessor

 

 

Period from
January 1, 2023
through
February 2, 2023

 

Numerator:

 

 

 

Net income

 

$

25,787

 

Less: Earnings attributable to unvested restricted shares

 

 

(41

)

Net income used in basic and diluted income per share

 

$

25,746

 

Denominator:

 

 

 

Weighted average common shares outstanding

 

 

282,684,998

 

Less: Weighted average number of shares of unvested restricted stock

 

 

(446,847

)

Weighted average shares outstanding used in basic income per share

 

 

282,238,151

 

Effects of dilutive securities:

 

 

 

Add: Treasury stock method impact of potentially dilutive securities (a)

 

 

100,254

 

Weighted average shares outstanding used in diluted income per share

 

 

282,338,405

 

 

(a)
For the period from January 1, 2023 to February 2, 2023 excludes 197,026 shares related to unvested restricted shares as the effect would have been antidilutive.
Recent Accounting Pronouncements

Recent Accounting Pronouncements

From time to time, new accounting pronouncements are issued by the FASB or the SEC. The Company adopts the new pronouncements as of the specified effective date. When permitted, the Company may elect to early adopt the new pronouncements. Unless otherwise discussed, these new accounting pronouncements include technical corrections to existing guidance or introduce new guidance related to specialized industries or entities and, therefore, will have minimal, if any, impact on the Company’s financial position, results of operations or cash flows upon adoption.

In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures, which, effective for annual periods in fiscal years beginning after December 15, 2024, requires enhanced income tax disclosures, primarily through standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. For the year ended December 31, 2025 (i) the Company adopted ASU 2023-09 in accordance with the prospective transition method, and consequently, financial statements for prior periods have not been retrospectively adjusted and remain presented under the previous accounting guidance, and (ii) the adoption of ASU 2023-09 had no material impact on the Company's financial statements or related disclosures.

In November 2024, the FASB issued ASU 2024-03, Income statement (Subtopic 220-40) Reporting Comprehensive Income - Expense Disaggregation Disclosures (“ASU 2024-03”), effective for fiscal years beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027. The Company is currently evaluating the potential impact the adoption of ASU 2024-03 will have on its future disclosures.

v3.25.4
Summary of Significant Accounting Principles (Tables)
12 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Principles  
Reconciliation of Numerator and Denominator Used in Computation of Basic and Diluted Income Per Common Share The following table is a reconciliation of the numerator and denominator used in the computation of basic and diluted net income per common share (dollars in thousands):

 

 

 

Predecessor

 

 

Period from
January 1, 2023
through
February 2, 2023

 

Numerator:

 

 

 

Net income

 

$

25,787

 

Less: Earnings attributable to unvested restricted shares

 

 

(41

)

Net income used in basic and diluted income per share

 

$

25,746

 

Denominator:

 

 

 

Weighted average common shares outstanding

 

 

282,684,998

 

Less: Weighted average number of shares of unvested restricted stock

 

 

(446,847

)

Weighted average shares outstanding used in basic income per share

 

 

282,238,151

 

Effects of dilutive securities:

 

 

 

Add: Treasury stock method impact of potentially dilutive securities (a)

 

 

100,254

 

Weighted average shares outstanding used in diluted income per share

 

 

282,338,405

 

 

(a)
For the period from January 1, 2023 to February 2, 2023 excludes 197,026 shares related to unvested restricted shares as the effect would have been antidilutive.
v3.25.4
Investments (Tables)
12 Months Ended
Dec. 31, 2025
Investments [Abstract]  
Schedule of Gross Real Estate and Loan Activity For the years ended December 31, 2025, December 31, 2024, the period from February 3, 2023 through December 31, 2023 and the period from January 1, 2023 to February 2, 2023, the Company had the following gross real estate and other investment activity (dollars in thousands):

 

 

Successor

 

 

 

Predecessor

 

 

 

Number of

 

 

Dollar

 

 

 

Number of

 

 

Dollar

 

 

Investment

 

 

Amount of

 

 

 

Investment

 

 

Amount of

 

 

Locations

 

 

Investments

 

 

 

Locations

 

 

Investments

 

Gross investments, December 31, 2022

 

 

 

 

 

 

 

 

 

3,084

 

 

 

12,079,843

 

Acquisition of and additions to real estate (a)(c)

 

 

 

 

 

 

 

 

 

19

 

 

 

42,452

 

Investment in loans and financing receivables

 

 

 

 

 

 

 

 

 

1

 

 

 

82,112

 

Sales of real estate

 

 

 

 

 

 

 

 

 

(1

)

 

 

(760

)

Principal collections on loans and financing receivables

 

 

 

 

 

 

 

 

 

(2

)

 

 

(468

)

Net change in operating ground lease assets (b)

 

 

 

 

 

 

 

 

 

 

 

 

(125

)

Other

 

 

 

 

 

 

 

 

 

 

 

 

4,430

 

Gross investments, February 2, 2023

 

 

 

 

 

 

 

 

 

3,101

 

 

 

12,207,484

 

Gross investments, February 3, 2023

 

 

3,101

 

 

$

14,201,731

 

 

 

 

 

 

 

 

Acquisition of and additions to real estate (a)(d)

 

 

112

 

 

 

517,624

 

 

 

 

 

 

 

 

Investment in loans and financing receivables

 

 

40

 

 

 

598,990

 

 

 

 

 

 

 

 

Sales of real estate, loans and financing receivables (g)

 

 

(40

)

 

 

(404,939

)

 

 

 

 

 

 

 

Principal collections on loans and financing receivables

 

 

(7

)

 

 

(74,408

)

 

 

 

 

 

 

 

Net change in operating ground lease assets (b)

 

 

 

 

 

(737

)

 

 

 

 

 

 

 

Provisions for impairment

 

 

 

 

 

(25,265

)

 

 

 

 

 

 

 

Other

 

 

 

 

 

(11,362

)

 

 

 

 

 

 

 

Gross investments, December 31, 2023

 

 

3,206

 

 

 

14,801,634

 

 

 

 

 

 

 

 

Acquisition of and additions to real estate (a)(e)(h)

 

 

122

 

 

 

687,307

 

 

 

 

 

 

 

 

Investment in loans and financing receivables (a)

 

 

88

 

 

 

673,322

 

 

 

 

 

 

 

 

Sales of real estate

 

 

(104

)

 

 

(340,247

)

 

 

 

 

 

 

 

Principal collections on loans and financing receivables

 

 

 

 

 

(1,636

)

 

 

 

 

 

 

 

Net change in operating ground lease assets (b)

 

 

 

 

 

5,178

 

 

 

 

 

 

 

 

Provisions for impairment

 

 

 

 

 

(31,911

)

 

 

 

 

 

 

 

Other

 

 

 

 

 

22,498

 

 

 

 

 

 

 

 

Gross investments, December 31, 2024 (o)

 

 

3,312

 

 

 

15,816,145

 

 

 

 

 

 

 

 

Acquisition of and additions to real estate (a)(f)(i)(m)(n)

 

172

 

 

 

822,445

 

 

 

 

 

 

 

 

Investment in loans and financing receivables (a)(n)

 

 

201

 

 

 

1,043,951

 

 

 

 

 

 

 

 

Sales of real estate

 

 

(109

)

 

 

(442,335

)

 

 

 

 

 

 

 

Principal collections on loans and financing receivables

 

 

 

 

 

(8,251

)

 

 

 

 

 

 

 

Net change in operating ground lease assets (b)

 

 

 

 

 

(3,538

)

 

 

 

 

 

 

 

Provisions for impairment

 

 

 

 

 

(35,062

)

 

 

 

 

 

 

 

Other

 

 

 

 

 

(23,431

)

 

 

 

 

 

 

 

Gross investments, December 31, 2025 (j)(l)(o)

 

 

 

 

 

17,169,924

 

 

 

 

 

 

 

 

Less accumulated depreciation and amortization (j)(l)

 

 

 

 

 

(1,579,782

)

 

 

 

 

 

 

 

Net investments, December 31, 2025 (k)

 

 

3,576

 

 

$

15,590,142

 

 

 

 

 

 

 

 

 

a)
For the period from January 1, 2023 through February 2, 2023, the period from February 3, 2023 through December 31, 2023 and the years ended December 31, 2024 and 2025, includes $0.2 million, $2.9 million, $2.6 million and $4.6 million, respectively, of interest capitalized to properties under construction.
b)
During the period from January 1, 2023 through February 2, 2023 and the period from February 3, 2023 through December 31, 2023, represents amortization recognized on operating ground lease assets; during the year ended December 31, 2024, includes new operating ground lease assets recognized net of amortization; during the year ended December 31, 2025, includes the disposal of operating ground lease assets net of amortization.
c)
Excludes $5.2 million of tenant improvement advances disbursed from January 1, 2023 to February 2, 2023 which were accrued as of December 31, 2022.
d)
Excludes $15.1 million of tenant improvement advances disbursed from February 3, 2023 to December 31, 2023 which were accrued as of February 2, 2023.
e)
Excludes $25.3 million of tenant improvement advances disbursed in 2024 which were accrued as of December 31, 2023.
f)
Excludes $26.2 million of tenant improvement advances disbursed in 2025 which were accrued as of December 31, 2024.
g)
Includes the sale of certain loans and financing receivables with an aggregate carrying value of $332.0 million to a related party.
h)
Includes $16.3 million of tenant funded improvements during 2024.
i)
Includes $2.0 million of tenant funded improvements during 2025.
j)
Includes the below-market lease liabilities ($135.1 million) and the accumulated amortization ($23.4 million) of the liabilities recorded on the consolidated balance sheet as intangible lease liabilities as of December 31, 2025.
k)
In connection with certain acquisitions completed during the year ended December 31, 2025, the Company modified existing operating leases in a manner which required them to be accounted for as finance leases in accordance with ASC Topic 842. As a result, the Company reclassified $121.1 million of net real estate investments to loans and financing receivables, net on the consolidated balance sheets. The Company also recognized a $10.9 million non-cash net loss in connection with these modifications which is included in net gain (loss) on dispositions of real estate in the consolidated statements of operations. Similarly, during the year ended December 31, 2024, the Company reclassified $156.5 million of net real estate investments to loans and financing receivables, net on the consolidated balance sheet and recognized a $16.0 million non-cash net gain.
l)
Includes $8.4 million of gross investments and $0.1 million of accumulated depreciation related to real estate investments held for sale at December 31, 2025.
m)
Includes non-cash acquisition of $18.4 million of real estate improvements.
n)
Includes $64.7 million of total non-cash real estate and financing receivables acquired in connection with holdback arrangements.
o)
Includes $27.3 million and $23.7 million of interest income receivables associated with certain financing arrangements as of December 31, 2025 and December 31, 2024, respectively.
Schedule of Revenue Recognized from Investment Portfolio

The following table summarizes the revenues the Company recognized from its investment portfolio (in thousands):

 

 

Successor

 

 

 

Predecessor

 

 

Year Ended December 31, 2025

 

 

Year Ended December 31, 2024

 

 

Period from
February 3, 2023
through
December 31, 2023

 

 

 

Period from
January 1, 2023
through
February 2, 2023

 

Rental revenues:

 

 

 

 

 

 

 

 

 

 

 

 

 

Operating leases (a)

 

$

1,019,023

 

 

$

982,847

 

 

$

862,891

 

 

 

$

75,005

 

Sublease income - operating ground leases (b)

 

 

2,935

 

 

 

2,966

 

 

 

2,577

 

 

 

 

234

 

Amortization of lease related intangibles and costs

 

 

5,379

 

 

 

4,056

 

 

 

5,239

 

 

 

 

(231

)

Total rental revenues

 

$

1,027,337

 

 

$

989,869

 

 

$

870,707

 

 

 

$

75,008

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest income on loans and financing receivables:

 

 

 

 

 

 

 

 

 

 

 

 

 

Mortgage and other loans receivable

 

$

29,747

 

 

$

33,434

 

 

$

33,885

 

 

 

$

2,434

 

Sale-leaseback transactions accounted for as
   financing arrangements

 

 

117,263

 

 

 

79,182

 

 

 

31,760

 

 

 

 

2,444

 

Sales-type and financing receivables

 

 

54,953

 

 

 

28,816

 

 

 

10,822

 

 

 

 

448

 

Total interest income on loans and financing receivables

 

$

201,963

 

 

$

141,432

 

 

$

76,467

 

 

 

$

5,326

 

 

(a)
For the years ended December 31, 2025, 2024, the period from February 3, 2023 through December 31, 2023 and the period from January 1, 2023 through February 2, 2023, includes $4.1 million, $4.5 million, $3.3 million and $252,000, respectively, of property tax tenant reimbursement revenue and includes $1.1 million, $1.3 million, $1.0 million and $24,000, respectively, of variable lease revenue.
(b)
Represents total revenue recognized for the sublease of properties subject to operating ground leases to the related tenants; includes both payments made by the tenants to the ground lessors and straight-line revenue recognized for scheduled increases in the sublease rental payments.
Schedule of Future Minimum Rentals to be Received under Operating Leases

Scheduled future minimum rentals to be received under the remaining noncancelable term of the operating leases in place as of December 31, 2025 are as follows (in thousands):

 

2026

 

$

1,017,163

 

2027

 

 

1,013,442

 

2028

 

 

1,000,940

 

2029

 

 

981,005

 

2030

 

 

959,963

 

Thereafter

 

 

8,938,195

 

Total future minimum rentals (a)

 

$

13,910,708

 

 

(a)
Excludes future minimum rentals to be received under lease contracts associated with sale-leaseback transactions accounted for as financing arrangements and sales-type financing receivables. See Loans and Financing Receivables section below.
Schedule Detailing Intangible Lease Assets and Related Accumulated Amortization

The following details intangible lease assets and related accumulated amortization at December 31 (in thousands):

 

 

2025

 

 

2024

 

In-place leases (a)

 

$

524,648

 

 

$

551,442

 

Above-market leases

 

 

35,069

 

 

 

37,193

 

Total intangible lease assets

 

 

559,717

 

 

 

588,635

 

Accumulated amortization (a)

 

 

(142,081

)

 

 

(99,007

)

Net intangible lease assets

 

$

417,636

 

 

$

489,628

 

 

(a)
Includes the dollar amount of in-place lease intangibles ($39,000) and the related accumulated amortization ($6,000) associated with the real estate investments held for sale at December 31, 2025.
Schedule of Intangible Lease Liabilities

The following details intangible lease liabilities and related accumulated amortization as of December 31 (in thousands):

 

 

2025

 

 

2024

 

Below-market leases

 

$

135,140

 

 

$

141,262

 

Accumulated amortization

 

 

(23,422

)

 

 

(16,167

)

Net intangible lease liabilities (a)

 

$

111,718

 

 

$

125,095

 

(a)
Includes the dollar amount of below-market lease intangibles ($14,000) and the related accumulated amortization ($2,000) associated with the real estate investments held for sale at December 31, 2025.
Summary of Future Minimum Lease Payments

The future minimum lease payments to be paid under the operating ground leases as of December 31, 2025 were as follows (in thousands):

 

 

 

 

 

Ground Leases

 

 

 

 

 

Ground Leases

 

 

Paid by

 

 

 

 

 

Paid by

 

 

STORE Capital's

 

 

 

 

 

STORE Capital

 

 

Tenants (a)

 

 

Total

 

2026

 

$

57

 

 

$

2,562

 

 

$

2,619

 

2027

 

 

57

 

 

 

2,562

 

 

 

2,619

 

2028

 

 

57

 

 

 

2,592

 

 

 

2,649

 

2029

 

 

58

 

 

 

2,680

 

 

 

2,738

 

2030

 

 

60

 

 

 

2,700

 

 

 

2,760

 

Thereafter

 

 

3,198

 

 

 

103,317

 

 

 

106,515

 

Total lease payments

 

 

3,487

 

 

 

116,413

 

 

 

119,900

 

Less imputed interest

 

 

(2,870

)

 

 

(69,439

)

 

 

(72,309

)

Total operating lease liabilities - ground leases

 

$

617

 

 

$

46,974

 

 

$

47,591

 

 

(a)
STORE Capital’s tenants, who are generally sub-tenants under the ground leases, are responsible for paying the rent under these ground leases. In the event the tenant fails to make the required ground lease payments, the Company would be primarily responsible for the payment, assuming the Company does not re-tenant the property or sell the leasehold interest. Of the total $116.4 million commitment, $85.7 million is due for periods beyond the current term of the Company’s leases with the tenants. Amounts exclude contingent rent due under one lease where the ground lease payment, or a portion thereof, is based on the level of the tenant's sales.
Schedule Summarizing Loans and Direct Financing Receivables

The Company’s loans and financing receivables include investments in real estate accounted for as financing arrangements and sales-type financing receivables as well as a smaller portion of investments made by issuing mortgage loans. Investments in real estate are recorded as loans and financing receivables on the balance sheet if the terms of a lease contract require the Company to account for the lease as a financing lease or if a lease specifically associated with a sale-leaseback transaction contains certain terms, such as a purchase option, the transaction is required to be accounted for as a financing arrangement. The Company’s loans and financing receivables are summarized below (dollars in thousands):

 

 

 

Interest

 

Maturity

 

December 31,

 

Type

 

Rate (a)

 

Date

 

2025

 

 

2024

 

Investments in real estate included in loans and financing receivables:

 

 

 

 

 

 

 

 

 

 

Sale-leaseback transactions accounted for as
     financing arrangements (b)(c)

 

8.59%

 

2034 - 2122

 

$

1,707,510

 

 

$

1,163,118

 

Sales-type financing receivables

 

8.85%

 

2032 - 2056

 

 

814,341

 

 

 

556,879

 

Total investments in real estate included in loans and
     financing receivables

 

 

 

 

 

 

2,521,851

 

 

 

1,719,997

 

Principal amount outstanding—loans receivable:

 

 

 

 

 

 

 

 

 

 

Twenty-two mortgage loans receivable (d)

 

8.87%

 

2026 - 2066

 

 

561,206

 

 

 

231,536

 

Equipment and other loans receivable

 

10.19%

 

2026 - 2038

 

 

27,667

 

 

 

27,828

 

Total principal amount outstanding—loans receivable

 

 

 

 

 

 

588,873

 

 

 

259,364

 

Unamortized loan origination costs

 

 

 

 

 

 

2,152

 

 

 

686

 

Unamortized loan premium

 

 

 

 

 

 

522

 

 

 

642

 

Allowance for credit and loan losses (e)

 

 

 

 

 

 

(23,072

)

 

 

(15,979

)

Total loans and financing receivables

 

 

 

 

 

$

3,090,326

 

 

$

1,964,710

 

 

(a)
Represents the weighted average interest rate as of the balance sheet date.
(b)
In accordance with ASC Topic 842, represents sale-leaseback transactions accounted for as financing arrangements rather than as investments in real estate subject to operating leases. Interest rate shown is the weighted average initial rental or capitalization rate on the leases; the leases mature between 2034 and 2122 and the purchase options expire between 2026 and 2073.
(c)
Includes $27.3 million and $23.7 million of interest income receivables associated with certain financing arrangements as of December 31, 2025 and December 31, 2024, respectively.
(d)
Ten of these mortgage loans allow for prepayment with a penalty ranging from 20% to 70% depending on the timing of the prepayment. Two of these mortgages may be prepaid in whole or in part, the remaining eight allow for prepayment only in full.
(e)
Balance shown is net of $2.6 million of loans that were written-off against previously established reserves.
Schedule of Maturities of Loans Receivable

 

 

Scheduled

 

 

 

 

 

 

 

 

Principal

 

 

Balloon

 

 

Total

 

 

Payments

 

 

Payments

 

 

Payments

 

2026

 

$

5,960

 

 

$

21,062

 

 

$

27,022

 

2027

 

 

9,261

 

 

 

 

 

 

9,261

 

2028

 

 

10,447

 

 

 

1,449

 

 

 

11,896

 

2029

 

 

11,450

 

 

 

1,500

 

 

 

12,950

 

2030

 

 

8,298

 

 

 

195,564

 

 

 

203,862

 

Thereafter

 

 

84,786

 

 

 

239,096

 

 

 

323,882

 

Total principal payments

 

$

130,202

 

 

$

458,671

 

 

$

588,873

 

 

Schedule of Sale-Leaseback Transactions

2026

 

$

145,297

 

2027

 

 

147,918

 

2028

 

 

150,608

 

2029

 

 

153,479

 

2030

 

 

156,432

 

Thereafter

 

 

4,540,114

 

 Total future scheduled payments

 

$

5,293,848

 

Schedule of Investments Accounted as Sales-Type Leases and as Direct Financing Leases

As of December 31, 2025 and 2024, the Company had $814.3 million and $556.9 million, respectively, of investments accounted for as sales-type leases; the components of these investments were as follows (in thousands):

 

 

 

December 31,

 

 

2025

 

 

2024

 

Minimum lease payments receivable

 

$

2,282,291

 

 

$

1,580,222

 

Estimated residual value of leased assets

 

 

12,661

 

 

 

9,229

 

Unearned income

 

 

(1,480,611

)

 

 

(1,032,572

)

Net investment

 

$

814,341

 

 

$

556,879

 

v3.25.4
Debt (Tables)
12 Months Ended
Dec. 31, 2025
Schedule of Maturities of Long-Term Debt

As of December 31, 2025, the scheduled maturities, including balloon payments, on the Company’s aggregate long-term debt obligations are as follows (in thousands):

 

 

Scheduled

 

 

 

 

 

 

 

 

Principal

 

 

Balloon

 

 

 

 

 

Payments

 

 

Payments

 

 

Total

 

2026

 

$

25,743

 

 

$

414,142

 

 

$

439,885

 

2027

 

 

17,237

 

 

 

460,472

 

 

 

477,709

 

2028

 

 

10,966

 

 

 

1,763,615

 

 

 

1,774,581

 

2029

 

 

8,483

 

 

 

483,585

 

 

 

492,068

 

2030

 

 

8,019

 

 

 

1,821,928

 

 

 

1,829,947

 

Thereafter

 

 

22,678

 

 

 

1,779,002

 

 

 

1,801,680

 

 

$

93,126

 

 

$

6,722,744

 

 

$

6,815,870

 

Senior Unsecured Notes and Term Loans Payable  
Schedule of Debt

The Company’s senior unsecured notes and term loans payable are summarized below (dollars in thousands):

 

 

Maturity

 

Interest

 

December 31,

 

 

Date

 

Rate

 

2025

 

 

2024

 

Notes Payable:

 

 

 

 

 

 

 

 

 

 

Series C issued April 2016

 

Apr. 2026

 

4.73%

 

$

82,000

 

 

$

82,000

 

 

 

 

 

 

 

 

 

 

 

Public Notes issued March 2018

 

Mar. 2028

 

4.50%

 

 

350,000

 

 

 

350,000

 

Public Notes issued February 2019

 

Mar. 2029

 

4.625%

 

 

350,000

 

 

 

350,000

 

Public Notes issued November 2020

 

Nov. 2030

 

2.75%

 

 

350,000

 

 

 

350,000

 

Notes issued March 2025

 

Apr. 2030

 

5.40%

 

 

350,000

 

 

 

 

Public Notes issued November 2021

 

Dec. 2031

 

2.70%

 

 

375,000

 

 

 

375,000

 

Total notes payable

 

 

 

 

 

 

1,857,000

 

 

 

1,507,000

 

Term Loans:

 

 

 

 

 

 

 

 

 

 

Tranche A-2 Term Loan

 

Sep. 2028

 

4.8878% (a)

 

 

650,000

 

 

 

727,500

 

Tranche A-1 Term Loan

 

Sep. 2030

 

4.0263% (b)

 

 

1,000,000

 

 

 

921,100

 

Total term loans

 

 

 

 

 

 

1,650,000

 

 

 

1,648,600

 

Unamortized discount

 

 

 

 

 

 

(138,030

)

 

 

(169,356

)

Unamortized deferred financing costs

 

 

 

 

 

 

(20,059

)

 

 

(9,144

)

Total unsecured notes and term loans payable, net

 

 

 

 

 

$

3,348,911

 

 

$

2,977,100

 

 

(a)
Loan is a floating-rate loan which resets daily at Daily Simple SOFR plus the applicable spread, which was 0.95% at December 31, 2025. The Company has six interest rate swap agreements that effectively convert the floating rate to the weighted-average fixed rate noted as of December 31, 2025.
(b)
Loan is a floating-rate loan which resets daily at Daily Simple SOFR plus the applicable spread, which was 0.95% at December 31, 2025. The Company has ten interest rate swap agreements that effectively convert the floating rate to the weighted-average fixed rate noted as of December 31, 2025.
Non-recourse Debt Obligations  
Schedule of Debt

The Company’s non-recourse debt obligations of consolidated special purpose entity subsidiaries are summarized below (dollars in thousands):

 

 

 

Maturity

 

Interest

 

December 31,

 

 

Date

 

Rate

 

2025

 

 

2024

 

Non-recourse net-lease mortgage notes:

 

 

 

 

 

 

 

 

 

 

$270,000 Series 2015-1, Class A-2 (e)

 

 

 

4.17%

 

 

 

 

 

256,951

 

$200,000 Series 2016-1, Class A-1 (2016)

 

Oct. 2026 (a)

 

3.96%

 

 

161,786

 

 

 

166,666

 

$82,000 Series 2019-1, Class A-1

 

Nov. 2026 (a)

 

2.82%

 

 

76,950

 

 

 

77,360

 

$46,000 Series 2019-1, Class A-3

 

Nov. 2026 (a)

 

3.32%

 

 

44,601

 

 

 

44,831

 

$135,000 Series 2016-1, Class A-2 (2017)

 

Apr. 2027 (a)

 

4.32%

 

 

110,869

 

 

 

114,098

 

$228,000 Series 2018-1, Class A-2

 

Oct. 2027 (b)

 

4.29%

 

 

206,798

 

 

 

209,079

 

$164,000 Series 2018-1, Class A-4

 

Oct. 2027 (b)

 

4.74%

 

 

153,887

 

 

 

155,527

 

$346,000 Series 2023-1, Class A-1

 

May 2028 (a)

 

6.19%

 

 

341,531

 

 

 

343,261

 

$182,000 Series 2023-1, Class A-2

 

May 2028 (a)

 

6.92%

 

 

179,649

 

 

 

180,559

 

$168,500 Series 2021-1, Class A-1

 

Jun. 2028 (a)

 

2.12%

 

 

164,709

 

 

 

165,551

 

$89,000 Series 2021-1, Class A-3

 

Jun. 2028 (a)

 

2.86%

 

 

86,997

 

 

 

87,442

 

$74,400 Series 2024-1, Class A-1

 

Apr. 2029 (a)

 

5.69%

 

 

73,780

 

 

 

74,152

 

$25,600 Series 2024-1, Class A-3

 

Apr. 2029 (a)

 

5.93%

 

 

25,387

 

 

 

25,515

 

$107,200 Series 2025-1, Class A-1

 

Sep. 2030 (a)

 

4.76%

 

 

107,066

 

 

 

 

$17,800 Series 2025-1, Class A-4

 

Sep. 2030 (a)

 

4.95%

 

 

17,778

 

 

 

 

$260,600 Series 2024-1, Class A-2

 

Apr. 2031 (a)

 

5.70%

 

 

258,428

 

 

 

259,731

 

$89,400 Series 2024-1, Class A-4

 

Apr. 2031 (a)

 

5.94%

 

 

88,655

 

 

 

89,102

 

$268,000 Series 2025-1, Class A-2

 

Sep. 2032 (a)

 

4.98%

 

 

267,665

 

 

 

 

$44,500 Series 2025-1, Class A-5

 

Sep. 2032 (a)

 

5.17%

 

 

44,444

 

 

 

 

$168,500 Series 2021-1, Class A-2

 

Jun. 2033 (b)

 

2.96%

 

 

164,709

 

 

 

165,551

 

$89,000 Series 2021-1, Class A-4

 

Jun. 2033 (b)

 

3.70%

 

 

86,997

 

 

 

87,442

 

$244,000 Series 2019-1, Class A-2

 

Nov. 2034 (b)

 

3.65%

 

 

228,974

 

 

 

230,194

 

$136,000 Series 2019-1, Class A-4

 

Nov. 2034 (b)

 

4.49%

 

 

131,863

 

 

 

132,543

 

$160,800 Series 2025-1, Class A-3

 

Sep. 2035 (b)

 

5.19%

 

 

160,599

 

 

 

 

$26,700 Series 2025-1, Class A-6

 

Sep. 2035 (b)

 

5.39%

 

 

26,668

 

 

 

 

Total non-recourse net-lease mortgage notes

 

 

 

 

 

 

3,210,790

 

 

 

2,865,555

 

Non-recourse mortgage notes:

 

 

 

 

 

 

 

 

 

 

$65,000 note issued June 2016

 

Jul. 2026 (c)

 

4.75%

 

 

53,876

 

 

 

55,313

 

$41,690 note issued March 2019

 

Mar. 2029 (d)

 

4.80%

 

 

38,585

 

 

 

39,313

 

$6,350 notes issued March 2019 (assumed in December 2020)

 

Apr. 2049 (c)

 

4.64%

 

 

5,619

 

 

 

5,749

 

Total non-recourse mortgage notes

 

 

 

 

 

 

98,080

 

 

 

100,375

 

Unamortized discount

 

 

 

 

 

 

(101,954

)

 

 

(130,111

)

Unamortized deferred financing costs

 

 

 

 

 

 

(7,889

)

 

 

(4,812

)

Total non-recourse debt obligations of consolidated special purpose
   entities, net

 

 

 

 

 

$

3,199,027

 

 

$

2,831,007

 

 

(a)
Prepayable, without penalty, 24 months prior to maturity.
(b)
Prepayable, without penalty, 36 months prior to maturity.
(c)
Prepayable, without penalty, three months prior to maturity.
(d)
Prepayable, without penalty, four months prior to maturity.
(e)
Repaid in full at maturity, without penalty, in April 2025 using a portion of the proceeds from the $350.0 million 2025 Notes issued.
v3.25.4
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Taxes  
Schedule of Components of Income Tax Provision

The components of the Company's income tax provision are listed below (in thousands):

 

 

 

Successor

 

 

 

Predecessor

 

 

Year Ended December 31, 2025

 

 

Year Ended December 31, 2024

 

 

Period from
February 3, 2023
through
December 31, 2023

 

 

 

Period from
January 1, 2023
through
February 2, 2023

 

 

Current state income tax expense

 

$

1,753

 

 

$

6,079

 

 

$

6,776

 

 

 

$

703

 

 

Deferred state income tax (benefit) expense

 

 

(11,659

)

 

 

(4,132

)

 

 

15,791

 

 

 

 

 

 

Total income tax (benefit) expense

 

$

(9,906

)

 

$

1,947

 

 

$

22,567

 

 

 

$

703

 

 

Reconciliation of Expected Tax Computed at U.S. Statutory Federal Income Tax Rate to Total Provision (Benefit) for Income Taxes

A reconciliation of the expected tax computed at the U.S. statutory federal income tax rate to the total provision (benefit) for income taxes is shown below (in thousands):

 

 

 

Year Ended
December 31, 2025

 

 

Year Ended
December 31, 2024

 

 

Period from February 3, 2023
through December 31, 2023 (a)

 

 

 

Amount

 

 

Percent

 

 

Amount

 

 

Percent

 

 

Amount

 

 

Percent

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income (loss) before taxes

$

157,464

 

 

 

100.0

%

 

$

126,040

 

 

100.0

%

 

$

(116,092

)

 

100.0

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income tax expense (benefit) at federal
     statutory rate

 

 

33,067

 

 

 

21.0

%

 

 

26,469

 

 

 

21.0

%

 

 

(24,379

)

 

 

21.0

%

State taxes, net of federal benefit (b)

 

 

(9,906

)

 

 

(6.3

)%

 

 

2,554

 

 

 

2.0

%

 

 

(1,109

)

 

 

1.0

%

Income excluded from US taxation (c)

 

 

(33,067

)

 

 

(21.0

)%

 

 

(26,469

)

 

 

(21.0

)%

 

 

24,379

 

 

 

(21.0

)%

Difference and changes in tax rates

 

 

 

 

 

 

 

 

2,249

 

 

 

1.8

%

 

 

(86

)

 

 

0.1

%

Return to provision and other

 

 

 

 

 

 

 

 

(612

)

 

 

(0.5

)%

 

 

255

 

 

 

(0.2

)%

Change in valuation allowance

 

 

 

 

 

 

 

 

(2,244

)

 

 

(1.8

)%

 

 

23,507

 

 

 

(20.3

)%

Tax on income

 

$

(9,906

)

 

 

(6.3

)%

 

$

1,947

 

 

 

1.5

%

 

$

22,567

 

 

 

(19.4

)%

 

(a)
The Company’s income tax expense was immaterial for the period from January 1, 2023 to February 2, 2023, therefore a reconciliation was not presented for such period.
(b)
State taxes in Illinois, Indiana and New York made up the majority (greater than 50%) of the tax effect in this category.
(c)
For the year ended December 31, 2025, income excluded from US taxation represents the effect of the dividends paid deduction.
Schedule of Significant Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2024 were as follows (in thousands):

 

Deferred tax assets:

 

 

 

Property and equipment, net

$

22,538

 

Other deferred tax asset

 

 

2,326

 

Total deferred tax assets

 

 

24,864

 

Less valuation allowance

 

 

(24,173

)

Net deferred tax asset

 

 

691

 

Deferred tax liabilities:

 

 

 

Intangible assets

 

 

(6,437

)

Ground lease assets

 

 

(965

)

Debt discount and deferred financing costs

 

 

(4,827

)

Other deferred tax liabilities

 

 

(121

)

Total deferred tax liabilities

 

 

(12,350

)

Net deferred tax liability

 

$

(11,659

)

Stock Distributions Declared Characterized for Tax

The Company’s common stock distributions were characterized for federal income tax purposes as follows (per share for Predecessor periods):

 

 

 

Successor (a)

 

 

 

Predecessor (b)

 

 

 

Year Ended December 31, 2025

 

 

Year Ended December 31, 2024

 

 

Period from
February 3, 2023
through
December 31, 2023

 

 

 

Period from
January 1, 2023
through
February 2, 2023

 

Ordinary income dividends

 

$

383,938,534

 

 

$

352,856,002

 

 

$

284,026,090

 

 

 

$

 

Return of capital

 

 

416,261,466

 

 

 

386,143,998

 

 

 

225,973,910

 

 

 

 

 

Cash liquidation distributions

 

 

 

 

 

 

 

 

 

 

 

 

32.2500

 

Total

 

$

800,200,000

 

 

$

739,000,000

 

 

$

510,000,000

 

 

 

$

32.2500

 

v3.25.4
Long-Term Incentive Plans (Tables)
12 Months Ended
Dec. 31, 2025
Long-Term Incentive Plans  
Restricted Stock Award Activity

The following table summarizes the restricted stock award (“RSA”) activity:

 

 

 

Predecessor

 

 

 

Period from January 1, 2023 through February 2, 2023

 

 

 

 

 

 

Weighted

 

 

 

Number of

 

 

Average Share

 

 

 

Shares

 

 

Price (b)

 

Outstanding non-vested shares, beginning of year

 

 

446,847

 

 

$

27.79

 

Shares vested

 

 

 

 

 

32.25

 

Outstanding non-vested shares, end of period (a)

 

 

446,847

 

 

$

 

 

 

(a)
In connection with the completion of the Merger on February 3, 2023, the 446,847 outstanding RSAs became fully vested.
(b)
Grant date fair value.
v3.25.4
Fair Value of Financial Instruments (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value of Financial Instruments  
Summary of Asset and Liability Balances of Derivative Instrument

The following table summarizes the net derivative balances recorded on the consolidated balance sheets and provides information as if the Company had not elected to offset the asset and liability balances of the derivative instruments with each of its counterparties in accordance with the associated master International Swap and Derivatives Association agreement (in thousands):

 

 

 

December 31,

 

 

2025

 

 

2024

 

Derivative assets:

 

 

 

 

 

 

Net derivative assets presented in the consolidated balance sheets

 

$

5,676

 

 

$

32,535

 

Gross amount of eligible offsetting recognized derivative liabilities

 

 

3,497

 

 

 

2,656

 

Gross amount of derivative assets

 

$

9,173

 

 

$

35,191

 

 

 

 

 

 

 

Derivative liabilities:

 

 

 

 

 

 

Net derivative liabilities presented in the consolidated balance sheets

 

$

(7,142

)

 

$

 

Gross amount of eligible offsetting recognized derivative assets

 

 

(3,497

)

 

 

(2,656

)

Gross amount of derivative liabilities

 

$

(10,639

)

 

$

(2,656

)

v3.25.4
Merger (Tables)
12 Months Ended
Dec. 31, 2025
Asset Acquisition [Abstract]  
Schedule of Asset Acquisition Consideration

The Merger was accounted for using the asset acquisition method of accounting in accordance with ASC Topic 805 which requires that the cost of an acquisition be allocated on a relative fair value basis to the assets acquired and the liabilities assumed. The following table summarizes the total consideration transferred in the purchase of STORE Capital Corporation (amounts in thousands):

 

Consideration Type

 

 

 

Cash paid to former shareholders and equity award holders

 

$

9,142,744

 

Extinguishment of historical debt

 

 

1,331,698

 

Capitalized transaction costs

 

 

110,924

 

Total consideration

 

$

10,585,366

 

 

Schedule of Assets Acquired and Liabilities Assumed under Asset Acquisition

The following table summarizes the estimated fair values assigned to the assets acquired and liabilities assumed (amounts in thousands):

 

Assets acquired:

 

 

 

Land and improvements

 

$

3,620,509

 

Buildings and improvements

 

 

9,105,004

 

Intangible lease assets

 

 

620,034

 

Operating ground lease assets

 

 

52,805

 

Loans and financing receivables

 

 

952,039

 

Cash and cash equivalents

 

 

28,005

 

Other assets

 

 

71,209

 

Total assets acquired

 

 

14,449,605

 

Liabilities assumed:

 

 

 

Unsecured notes and term loans payable

 

 

1,725,000

 

Non-recourse debt obligations of consolidated
   special purpose entities

 

 

2,243,323

 

Below market value of debt

 

 

(430,908

)

Intangible lease liabilities

 

 

148,660

 

Operating lease liabilities

 

 

50,516

 

Other liabilities

 

 

127,648

 

Total liabilities assumed

 

 

3,864,239

 

Fair value of net assets acquired

 

$

10,585,366

 

v3.25.4
Summary of Significant Accounting Principles - Additional Information (Details)
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2025
USD ($)
Item
Segment
Dec. 31, 2024
USD ($)
Instrument
Dec. 31, 2025
USD ($)
Dec. 31, 2025
Dec. 31, 2025
Instrument
Dec. 31, 2025
Agreement
Basis of Accounting and Principles of Consolidation                
Assets owned       $ 15,162,573,000 $ 15,892,000,000      
Liabilities owed       6,577,804,000 7,616,375,000      
Variable interest entity ownership percentage     95.00%          
Variable interest entity intercompany loan to joint venture     $ 170,800,000          
Reclassifications                
Interest income receivable       23,700,000 27,300,000      
Segment Reporting                
Number of reportable segments | Segment     1          
Segment Reporting, CODM, Individual Title and Position or Group Name [Extensible Enumeration]     srt:ChiefExecutiveOfficerMember          
Investment portfolio                
Number of transaction types | Item     3          
Revenue Recognition                
Straight-line operating lease and interest income receivables       63,100,000 103,300,000      
Leases indexed to increases in the CPI, minimum adjustment period     1 year          
Leases indexed to increases in the CPI, minimum multiplier increasing rent (in multipliers)     1          
Leases indexed to increases in the CPI, maximum multiplier increasing rent (in multipliers)     1.25          
Portion of investment portfolio subject to contingent rent based upon tenant sales (as a percent)           3.40%    
Contingent rent as a percentage of rental revenue and interest income, historical           1.00%    
Impairments                
Provisions for impairment $ 0 $ 17,600,000 $ 25,400,000 23,600,000        
Estimate fair value of impaired real estate assets     76,300,000          
Write-offs charged against allowance 0 0 $ 2,600,000 0        
Reduction of provision for credit losses   (2,100,000)            
Loans Receivable                
Non accrual status loan receivables       64,700,000 26,900,000      
Number of classes in portfolio of loans and financing receivables | Item     2          
Restricted cash                
Restricted cash included in other assets 5,051,000 10,750,000   $ 9,935,000 13,312,000      
Restricted Cash and Cash Equivalent, Statement of Financial Position [Extensible Enumeration]     Other assets, net Other assets, net        
Derivative Instruments and Hedging Activities                
Carrying amount         6,815,870,000      
Income Tax Examination, Penalties and Interest Accrued [Abstract]                
Income tax (benefit) expense 703,000 22,567,000 $ (9,906,000) $ 1,947,000        
Liability for Uncertainty in Income Taxes, Current         0      
Related Party Transactions                
Other income 850,000 4,726,000 $ 10,039,000 21,115,000        
Recent Accounting Pronouncements                
Accounting Standards Update [Extensible Enumeration]     us-gaap:AccountingStandardsUpdate202309Member          
Change in accounting principle, accounting standards update, adopted [true false]     true          
Change in accounting principle, accounting standards update, adoption date     Dec. 31, 2025          
Change in accounting principle, accounting standards update, immaterial effect [true false]     true          
PCSD Ivory Private Limited                
Related Party Transactions                
Other income 0 0 $ 700,000 800,000        
Related party liability equal fair value of real estate assets     27,000,000          
Provision For Impairment                
Loans Receivable                
Provision for loan losses $ 0 $ 7,700,000 $ 9,700,000 $ 8,300,000        
Loans Receivable                
Loans Receivable                
Maximum past due period for loans payments causing nonaccrual status     60 days          
10 Interest Rate Swap Agreements | Term Loan Matures In September 2030                
Derivative Instruments and Hedging Activities                
Carrying amount         1,000,000,000      
6 Interest Rate Swap Agreements | Designated as Hedging Instrument | Term Loan Matures In September 2028                
Derivative Instruments and Hedging Activities                
Carrying amount         650,000,000      
Interest rate swaps                
Derivative Instruments and Hedging Activities                
Number of agreements       21     21 5
Current notional amounts         373,600,000      
Interest Rate Swap Mature in February 2027, April 2027, May 2027 and May 2029 | 10 Interest Rate Swap Agreements | Designated as Hedging Instrument                
Derivative Instruments and Hedging Activities                
Number of agreements | Instrument             10  
Current notional amounts         1,000,000,000      
Interest Rate Swap Mature in February 2027 | 2 Interest Rate Swap Agreements | Designated as Hedging Instrument                
Derivative Instruments and Hedging Activities                
Number of agreements | Instrument             2  
Interest Rate Swap Mature in February 2027 | 3 Interest Rate Swap Agreements | Designated as Hedging Instrument                
Derivative Instruments and Hedging Activities                
Number of agreements | Instrument             3  
Interest Rate Swap Mature in April 2027 | 1 Interest Rate Swap Agreements                
Derivative Instruments and Hedging Activities                
Number of agreements | Instrument             1  
Interest Rate Swap Mature in May 2027 | 2 Interest Rate Swap Agreements | Designated as Hedging Instrument                
Derivative Instruments and Hedging Activities                
Number of agreements | Instrument             2  
Interest Rate Swap Mature in May 2027 | 1 Interest Rate Swap Agreements | Designated as Hedging Instrument                
Derivative Instruments and Hedging Activities                
Number of agreements | Instrument             1  
Interest Rate Swap Mature in May 2027 | 6 Interest Rate Swap Agreements | Designated as Hedging Instrument                
Derivative Instruments and Hedging Activities                
Number of agreements | Instrument             6  
Interest Rate Swap Mature in May 2029 | 1 Interest Rate Swap Agreements | Designated as Hedging Instrument                
Derivative Instruments and Hedging Activities                
Number of agreements | Instrument             1  
Interest Rate Swap Mature In February 2027, May 2027 and July 2028 | 6 Interest Rate Swap Agreements | Designated as Hedging Instrument                
Derivative Instruments and Hedging Activities                
Number of agreements | Instrument             6  
Current notional amounts         650,000,000      
Interest Rate Swap Mature In May 2027 And July 2028 | 5 Interest Rate Swap Agreements                
Derivative Instruments and Hedging Activities                
Number of agreements | Instrument             5  
Interest Rate Swap Mature In May 2027 And July 2028 | 5 Interest Rate Swap Agreements | Designated as Hedging Instrument                
Derivative Instruments and Hedging Activities                
Current notional amounts         373,600,000      
Interest Rate Swap Mature in July 2028 | 2 Interest Rate Swap Agreements | Designated as Hedging Instrument                
Derivative Instruments and Hedging Activities                
Number of agreements | Instrument             2  
Interest Rate Swap Mature in July 2028 | 3 Interest Rate Swap Agreements | Designated as Hedging Instrument                
Derivative Instruments and Hedging Activities                
Number of agreements | Instrument             3  
Buildings | Maximum                
Accounting for Real Estate Investments                
Estimated useful life     40 years          
Buildings | Minimum                
Accounting for Real Estate Investments                
Estimated useful life     20 years          
Land improvements | Maximum                
Accounting for Real Estate Investments                
Estimated useful life     15 years          
Land improvements | Minimum                
Accounting for Real Estate Investments                
Estimated useful life     10 years          
VIE                
Basis of Accounting and Principles of Consolidation                
Assets owned       $ 275,700,000 440,800,000      
Liabilities owed       1,400,000 1,400,000      
Consolidated Special Purpose Entities                
Basis of Accounting and Principles of Consolidation                
Assets owned       13,200,000,000 13,600,000,000      
Liabilities owed       $ 3,100,000,000 $ 3,600,000,000      
v3.25.4
Summary of Significant Accounting Principles - Reconciliation of Numerator and Denominator Used in Computation of Basic and Diluted Income Per Common Share (Details) - USD ($)
$ in Thousands
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Numerator:        
Net income $ 25,787 $ (138,599) $ 165,772 $ 123,193
Less: Earnings attributable to unvested restricted shares (41)      
Net income used in basic and diluted income per share $ 25,746      
Denominator:        
Weighted average common shares outstanding 282,684,998      
Less: Weighted average number of shares of unvested restricted stock (in shares) (446,847)      
Weighted average shares outstanding used in basic income per share (in shares) 282,238,151      
Effects of dilutive securities:        
Add: Treasury stock method impact of potentially dilutive securities (in shares) 100,254      
Weighted average shares outstanding used in diluted income per share (in shares) 282,338,405      
v3.25.4
Summary of Significant Accounting Principles - Reconciliation of Numerator and Denominator Used in Computation of Basic and Diluted Income Per Common Share (Parenthetical) (Details)
1 Months Ended
Feb. 02, 2023
shares
Net Income Per Common Share  
Antidilutive unvested restricted shares (in shares) 197,026
v3.25.4
Investments - Locations - Additional Information (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Property
Dec. 31, 2024
USD ($)
Property
Dec. 31, 2023
USD ($)
Property
Feb. 03, 2023
USD ($)
Property
Feb. 02, 2023
USD ($)
Property
Dec. 31, 2022
USD ($)
Property
Investments [Abstract]            
Number of property locations of investments (in locations) 3,576 [1] 3,312 [2] 3,206 3,101 3,101 3,084
Number of owned properties (in properties) 3,400          
Number of properties accounted as financing arrangements 240          
Number of properties accounted as sales-type leases 138          
Number of ground lease interests (in properties) 22          
Number of properties which secure certain mortgage loans (in properties) 154          
Gross acquisition cost of real estate investments | $ $ 14,000,000          
Loans and financing receivables | $ 3,090,326 $ 1,964,710        
Operating ground lease assets | $ $ 53,707 57,245        
Investments assets, percentage attributable to consolidated special purpose entity subsidiaries that are pledged as collateral under the non-recourse obligations of such special purpose entities 33.00%          
Gross investments | $ $ 17,169,924 [2],[3],[4] 15,816,145 [2] $ 14,801,634 $ 14,201,731 $ 12,207,484 $ 12,079,843
Intangible lease liabilities | $ $ 135,140 $ 141,262        
[1] In connection with certain acquisitions completed during the year ended December 31, 2025, the Company modified existing operating leases in a manner which required them to be accounted for as finance leases in accordance with ASC Topic 842. As a result, the Company reclassified $121.1 million of net real estate investments to loans and financing receivables, net on the consolidated balance sheets. The Company also recognized a $10.9 million non-cash net loss in connection with these modifications which is included in net gain (loss) on dispositions of real estate in the consolidated statements of operations. Similarly, during the year ended December 31, 2024, the Company reclassified $156.5 million of net real estate investments to loans and financing receivables, net on the consolidated balance sheet and recognized a $16.0 million non-cash net gain.
[2] Includes $27.3 million and $23.7 million of interest income receivables associated with certain financing arrangements as of December 31, 2025 and December 31, 2024, respectively.
[3] Includes $8.4 million of gross investments and $0.1 million of accumulated depreciation related to real estate investments held for sale at December 31, 2025.
[4] Includes the below-market lease liabilities ($135.1 million) and the accumulated amortization ($23.4 million) of the liabilities recorded on the consolidated balance sheet as intangible lease liabilities as of December 31, 2025.
v3.25.4
Investments - Schedule of Gross Real Estate and Loan Activity (Details)
$ in Thousands
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
USD ($)
Property
Dec. 31, 2023
USD ($)
Property
Dec. 31, 2025
USD ($)
Property
Dec. 31, 2024
USD ($)
Property
Number of Investment Locations        
Number of gross investments | Property 3,084 3,101 3,312 [1] 3,206
Number of real estate properties acquired | Property [3] 19 [2] 112 [4] 172 [5],[6],[7],[8] 122 [9],[10]
Number of properties securing additions to financing receivables | Property 1 40 201 [3],[7] 88 [3]
Number of real estate properties sold | Property (1) (40) [11] (109) (104)
Principal collections on loans and direct financing receivables | Property (2) (7)    
Number of properties, Gross investments | Property 3,101 3,206 3,576 [12] 3,312 [1]
Dollar Amount of Investments        
Gross investments $ 12,079,843 $ 12,207,484 $ 15,816,145 [1] $ 14,801,634
Acquisition of and additions to real estate [3] 42,452 [2] 517,624 [4] 822,445 [5],[6],[7],[8] 687,307 [9],[10]
Investment in loans and financing receivables 82,112 598,990 1,043,951 [3],[7] 673,322 [3]
Sales of real estate (760) (404,939) [11] (442,335) (340,247)
Principal collections on loans and direct financing receivables (468) (74,408) (8,251) (1,636)
Provisions for impairment 0 (25,265) (35,062) (31,911)
Other 4,430 (11,362) (23,431) 22,498
Gross investments 12,207,484 14,801,634 17,169,924 [1],[13],[14] 15,816,145 [1]
Less accumulated depreciation and amortization [13],[14]     (1,579,782)  
Net investments [12]     15,590,142  
Ground leases        
Dollar Amount of Investments        
Net change in operating ground lease assets [15] $ (125) $ (737) $ (3,538) $ 5,178
[1] Includes $27.3 million and $23.7 million of interest income receivables associated with certain financing arrangements as of December 31, 2025 and December 31, 2024, respectively.
[2] Excludes $5.2 million of tenant improvement advances disbursed from January 1, 2023 to February 2, 2023 which were accrued as of December 31, 2022.
[3] For the period from January 1, 2023 through February 2, 2023, the period from February 3, 2023 through December 31, 2023 and the years ended December 31, 2024 and 2025, includes $0.2 million, $2.9 million, $2.6 million and $4.6 million, respectively, of interest capitalized to properties under construction.
[4] Excludes $15.1 million of tenant improvement advances disbursed from February 3, 2023 to December 31, 2023 which were accrued as of February 2, 2023.
[5] Excludes $26.2 million of tenant improvement advances disbursed in 2025 which were accrued as of December 31, 2024.
[6] Includes $2.0 million of tenant funded improvements during 2025.
[7] Includes $64.7 million of total non-cash real estate and financing receivables acquired in connection with holdback arrangements.
[8] Includes non-cash acquisition of $18.4 million of real estate improvements.
[9] Excludes $25.3 million of tenant improvement advances disbursed in 2024 which were accrued as of December 31, 2023.
[10] Includes $16.3 million of tenant funded improvements during 2024.
[11] Includes the sale of certain loans and financing receivables with an aggregate carrying value of $332.0 million to a related party.
[12] In connection with certain acquisitions completed during the year ended December 31, 2025, the Company modified existing operating leases in a manner which required them to be accounted for as finance leases in accordance with ASC Topic 842. As a result, the Company reclassified $121.1 million of net real estate investments to loans and financing receivables, net on the consolidated balance sheets. The Company also recognized a $10.9 million non-cash net loss in connection with these modifications which is included in net gain (loss) on dispositions of real estate in the consolidated statements of operations. Similarly, during the year ended December 31, 2024, the Company reclassified $156.5 million of net real estate investments to loans and financing receivables, net on the consolidated balance sheet and recognized a $16.0 million non-cash net gain.
[13] Includes $8.4 million of gross investments and $0.1 million of accumulated depreciation related to real estate investments held for sale at December 31, 2025.
[14] Includes the below-market lease liabilities ($135.1 million) and the accumulated amortization ($23.4 million) of the liabilities recorded on the consolidated balance sheet as intangible lease liabilities as of December 31, 2025.
[15] During the period from January 1, 2023 through February 2, 2023 and the period from February 3, 2023 through December 31, 2023, represents amortization recognized on operating ground lease assets; during the year ended December 31, 2024, includes new operating ground lease assets recognized net of amortization; during the year ended December 31, 2025, includes the disposal of operating ground lease assets net of amortization.
v3.25.4
Investments - Schedule of Gross Real Estate and Loan Activity (Parenthetical) (Details) - USD ($)
$ in Thousands
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Related Party Transaction [Line Items]        
Interest capitalized $ 200 $ 2,900 $ 4,600 $ 2,600
Tenant improvement advances disbursed 5,200 15,100 26,200 25,300
Tenant funded improvements to real estate investments $ 0 $ 0 1,981 16,263
Loans and financing receivables     3,090,326 1,964,710
Below-market lease liabilities       135,100
Accumulated amortization     23,422 16,167
Reclassification of real estate investments to loans and financing receivables     121,100 156,500
Non-cash loss     10,900  
Non-cash gain       16,000
Gross real estate assets held for sale     8,400  
Accumulated amortization of investments held for sale     100  
Non cash acquisition of real estate     18,400  
Non-cash real estate and financing receivables acquired in connection with holdback arrangements     64,700  
Interest income receivable     27,300 $ 23,700
Related Party        
Related Party Transaction [Line Items]        
Loans and financing receivables     $ 332,000  
v3.25.4
Investments - Revenue Recognized from Investment Portfolio (Details) - USD ($)
$ in Thousands
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Rental revenues:        
Operating leases [1] $ 75,005 $ 862,891 $ 1,019,023 $ 982,847
Sublease income - operating ground lease assets [2] 234 2,577 2,935 2,966
Amortization of lease related intangibles and costs (231) 5,239 5,379 4,056
Total rental revenues 75,008 870,707 1,027,337 989,869
Interest income on loans and financing receivables:        
Mortgage and other loans receivable 2,434 33,885 29,747 33,434
Sale-leaseback transactions accounted for as financing arrangements 2,444 31,760 117,263 79,182
Sales-type and financing receivables 448 10,822 54,953 28,816
Total interest income on loans and financing receivables $ 5,326 $ 76,467 $ 201,963 $ 141,432
[1] For the years ended December 31, 2025, 2024, the period from February 3, 2023 through December 31, 2023 and the period from January 1, 2023 through February 2, 2023, includes $4.1 million, $4.5 million, $3.3 million and $252,000, respectively, of property tax tenant reimbursement revenue and includes $1.1 million, $1.3 million, $1.0 million and $24,000, respectively, of variable lease revenue.
[2] Represents total revenue recognized for the sublease of properties subject to operating ground leases to the related tenants; includes both payments made by the tenants to the ground lessors and straight-line revenue recognized for scheduled increases in the sublease rental payments.
v3.25.4
Investments - Revenue Recognized from Investment Portfolio (Parenthetical) (Details) - USD ($)
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Financing Receivable, Modified [Line Items]        
Property tax tenant reimbursement revenue $ 252,000 $ 3,300,000 $ 4,100,000 $ 4,500,000
Variable lease revenue $ 24,000 $ 1,000,000 $ 1,100,000 $ 1,300,000
v3.25.4
Investments - Significant Credit and Revenue Concentration (Details)
12 Months Ended
Dec. 31, 2025
Item
State
Customer
Significant Credit and Revenue Concentration  
Number of industries | Item 143
Real estate investment portfolio | Geographic concentration  
Significant Credit and Revenue Concentration  
Number of states over which real estate investments are dispersed (in states) | State 49
Concentration Percentage for threshold 10.00%
Real estate investment portfolio | Geographic concentration | Minimum  
Significant Credit and Revenue Concentration  
Number of customers | Customer 673
Real estate investment portfolio | Geographic concentration | Texas  
Significant Credit and Revenue Concentration  
Concentration Percentage 11.00%
Number of states accounting for 10% or more | State 1
Real estate investment portfolio | Customer concentration  
Significant Credit and Revenue Concentration  
Concentration Percentage for threshold 10.00%
Number of customers representing more than 10% | Item 0
Real estate investment portfolio | Customer concentration | Largest customer, investment portfolio | Maximum  
Significant Credit and Revenue Concentration  
Concentration Percentage 3.10%
Real estate investment portfolio | Product Concentration Risk | Service  
Significant Credit and Revenue Concentration  
Concentration Percentage 61.00%
Real estate investment portfolio | Product Concentration Risk | Service Oriented Retail  
Significant Credit and Revenue Concentration  
Concentration Percentage 12.00%
Real estate investment portfolio | Product Concentration Risk | Manufacturing  
Significant Credit and Revenue Concentration  
Concentration Percentage 27.00%
Investment portfolio revenues | Customer concentration | Largest customer, investment portfolio revenues  
Significant Credit and Revenue Concentration  
Concentration Percentage 3.20%
v3.25.4
Investments - Real Estate Investments - Additional Information (Details)
12 Months Ended
Dec. 31, 2025
Options
Item
Property
Real Estate [Line Items]  
Remaining noncancelable lease term 14 years 9 months 18 days
Number of real estate properties vacant not subject to lease | Property 24
Term of renewal options 5 years
Option to extend true
Maximum  
Real Estate [Line Items]  
Number of renewal periods at the option of the Company 4
Minimum  
Real Estate [Line Items]  
Typical number of renewal options | Item 1
Number of renewal periods at the option of the Company 2
v3.25.4
Investments - Real Estate Investments - Schedule of future minimum rentals to be received under the remaining noncancelable term of the operating leases (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Future minimum rentals to be received under the remaining noncancelable term of the operating leases  
2026 $ 1,017,163
2027 1,013,442
2028 1,000,940
2029 981,005
2030 959,963
Thereafter 8,938,195
Total future minimum rentals $ 13,910,708
v3.25.4
Investments - Intangible Lease Assets - Schedule detailing intangible lease assets and related accumulated amortization (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Intangible Lease Assets    
Intangible lease assets $ 559,717 $ 588,635
Accumulated amortization (142,081) (99,007)
Net intangible lease assets 417,636 489,628
In -place leases    
Intangible Lease Assets    
Intangible lease assets 524,648 551,442
Ground lease interests    
Intangible Lease Assets    
Intangible lease assets 54,400  
Above-market leases    
Intangible Lease Assets    
Intangible lease assets $ 35,069 $ 37,193
v3.25.4
Investments - Intangible Lease Assets - Schedule detailing intangible lease assets and related accumulated amortization (Parenthetical) (Details) - In -place leases
Dec. 31, 2025
USD ($)
Intangible Lease Assets  
Real estate investments held for sale gross $ 39,000
Accumulated amortization of real estate investments held for sale $ 6,000
v3.25.4
Investments - Intangible Lease Assets - Additional Information (Details) - USD ($)
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Intangible Lease Assets        
2026     $ 44,700,000  
2027     43,100,000  
2028     41,000,000  
2029     38,400,000  
2030     35,600,000  
Thereafter     $ 187,400,000  
In -place leases        
Intangible Lease Assets        
Weighted average remaining amortization period     10 years 10 months 24 days  
Above-market leases        
Intangible Lease Assets        
Amount amortized   $ 2,800,000 $ 3,300,000 $ 2,800,000
2026     2,600,000  
2027     2,600,000  
2028     2,500,000  
2029     2,400,000  
2030     2,300,000  
Thereafter     $ 15,000,000  
Weighted average remaining amortization period     12 years 9 months 18 days  
Decrease to rental revenue | Above-market leases        
Intangible Lease Assets        
Amount amortized $ 0      
Depreciation and amortization expense        
Intangible Lease Assets        
Amount amortized $ 300,000 $ 50,700,000   $ 54,500,000
v3.25.4
Investments - Intangible Lease Liabilities - Additional Information (Details) - USD ($)
$ in Thousands
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Investments [Abstract]        
Intangible lease liabilities, net     $ 111,706 $ 125,095
Lease intangible liabilities amortization $ 0 $ 8,300 9,600 $ 10,600
2026     7,900  
2027     7,800  
2028     7,600  
2029     7,400  
2030     6,800  
Thereafter     $ 74,200  
Weighted average remaining amortization period     22 years 3 months 18 days  
v3.25.4
Investments - Intangible Lease Liabilities - Schedule of intangible lease liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Investments [Abstract]    
Below Market Lease, Gross $ 135,140 $ 141,262
Accumulated amortization (23,422) (16,167)
Net intangible lease liabilities [1] $ 111,718 $ 125,095
[1] Includes the dollar amount of below-market lease intangibles ($14,000) and the related accumulated amortization ($2,000) associated with the real estate investments held for sale at December 31, 2025.
v3.25.4
Investments - Intangible Lease Liabilities - Schedule of intangible lease liabilities (Parenthetical) (Details) - Below-Market Leases
Dec. 31, 2025
USD ($)
Intangible Lease Assets  
Real estate investments Liabilities held for sale net $ 14,000
Accumulated amortization of real estate investments liabilities held for sale $ 2,000
v3.25.4
Investments - Operating Lease Asset - Additional Information (Details) - USD ($)
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Operating ground lease assets     $ 53,707,000 $ 57,245,000
Rental revenue [1] $ 234,000 $ 2,577,000 $ 2,935,000 2,966,000
Option to extend     true  
Renewal period     5 years  
Ground leases        
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Operating ground lease assets     $ 53,700,000  
Lease costs 273,000 3,200,000 3,900,000 4,000,000
Rental revenue $ 234,000 $ 2,600,000 $ 2,900,000 $ 3,000,000
Option to extend     true  
Weighted average remaining non-cancelable lease term     25 years  
Weighted average discount rate     5.60%  
Ground leases | Minimum        
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Ground lease remaining terms     3 years  
Renewal period     2 years  
Ground leases | Maximum        
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]        
Ground lease remaining terms     86 years  
Renewal period     10 years  
[1] Represents total revenue recognized for the sublease of properties subject to operating ground leases to the related tenants; includes both payments made by the tenants to the ground lessors and straight-line revenue recognized for scheduled increases in the sublease rental payments.
v3.25.4
Investments - Operating Lease Asset - Summary of future minimum lease payments (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Future minimum lease payments    
Total operating lease liabilities - ground leases $ 49,498 $ 54,501
Ground leases    
Future minimum lease payments    
2026 2,619  
2027 2,619  
2028 2,649  
2029 2,738  
2030 2,760  
Thereafter 106,515  
Total lease payments 119,900  
Less imputed interest (72,309)  
Total operating lease liabilities - ground leases 47,591  
Ground leases | Ground lease by STORE capital    
Future minimum lease payments    
2026 57  
2027 57  
2028 57  
2029 58  
2030 60  
Thereafter 3,198  
Total lease payments 3,487  
Less imputed interest (2,870)  
Total operating lease liabilities - ground leases 617  
Ground leases | Ground lease by STORE capital tenants    
Future minimum lease payments    
2026 [1] 2,562  
2027 [1] 2,562  
2028 [1] 2,592  
2029 [1] 2,680  
2030 [1] 2,700  
Thereafter [1] 103,317  
Total lease payments [1] 116,413  
Less imputed interest [1] (69,439)  
Total operating lease liabilities - ground leases [1] $ 46,974  
[1] STORE Capital’s tenants, who are generally sub-tenants under the ground leases, are responsible for paying the rent under these ground leases. In the event the tenant fails to make the required ground lease payments, the Company would be primarily responsible for the payment, assuming the Company does not re-tenant the property or sell the leasehold interest. Of the total $116.4 million commitment, $85.7 million is due for periods beyond the current term of the Company’s leases with the tenants. Amounts exclude contingent rent due under one lease where the ground lease payment, or a portion thereof, is based on the level of the tenant's sales.
v3.25.4
Investments - Operating Lease Asset - Summary of future minimum lease payments (Parenthetical) (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Lease
Ground lease by STORE capital  
Lessee, Lease, Description [Line Items]  
Long-term lease commitment $ 85,700
Ground lease by STORE capital tenants  
Lessee, Lease, Description [Line Items]  
Number of ground lease payments based on level of tenant's sales | Lease 1
Ground leases  
Lessee, Lease, Description [Line Items]  
Total lease payments $ 119,900
Ground leases | Ground lease by STORE capital  
Lessee, Lease, Description [Line Items]  
Total lease payments 3,487
Ground leases | Ground lease by STORE capital tenants  
Lessee, Lease, Description [Line Items]  
Total lease payments $ 116,413 [1]
[1] STORE Capital’s tenants, who are generally sub-tenants under the ground leases, are responsible for paying the rent under these ground leases. In the event the tenant fails to make the required ground lease payments, the Company would be primarily responsible for the payment, assuming the Company does not re-tenant the property or sell the leasehold interest. Of the total $116.4 million commitment, $85.7 million is due for periods beyond the current term of the Company’s leases with the tenants. Amounts exclude contingent rent due under one lease where the ground lease payment, or a portion thereof, is based on the level of the tenant's sales.
v3.25.4
Investments - Schedule Summarizing Loans and Direct Financing Receivables (Details) - USD ($)
$ in Thousands
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2022
Investments in real estate included in loans and financing receivables          
Sale-leaseback transactions accounted for as financing arrangements     $ 1,700,000 $ 1,200,000  
Sales-type and financing receivables $ 448 $ 10,822 54,953 28,816  
Total investments in real estate included in loans and financing receivables     2,521,851 1,719,997  
Principal amount outstanding-loans receivable:          
Mortgage loans receivable $ 350,118 $ 124,783 561,444 230,966 $ 342,420
Total principal payments     588,873    
Unamortized loan origination costs     2,152 686  
Unamortized loan premium     522 642  
Allowance for credit and loan losses [1]     (23,072) (15,979)  
Total loans and financing receivables     $ 3,090,326 1,964,710  
Mortgage Loans Receivable with Maturity Range 2034 To 2122          
Investments in real estate included in loans and financing receivables          
Interest rate of Sale-leaseback transactions accounted for as financing arrangements [2],[3],[4]     8.59%    
Sale-leaseback transactions accounted for as financing arrangements [2],[3]     $ 1,707,510 1,163,118  
Mortgage Loans Receivable | Mortgage Loans Receivable with Maturity Range 2026 To 2066          
Principal amount outstanding-loans receivable:          
Interest Rate [4],[5]     8.87%    
Mortgage loans receivable [5]     $ 561,206 231,536  
Equipment And Other Loans Receivable | Mortgage Loans Receivable with Maturity Range 2026 To 2038          
Principal amount outstanding-loans receivable:          
Interest rate of equipment and other loans receivable [4]     10.19%    
Equipment and other loans receivable     $ 27,667 27,828  
Loans receivable          
Principal amount outstanding-loans receivable:          
Total principal payments     $ 588,873 259,364  
Sales-Type and Direct Financing Receivables | Mortgage Loans Receivable With Maturity Range 2032 To 2056          
Investments in real estate included in loans and financing receivables          
Interest rate of Sale-leaseback transactions accounted for as financing arrangements [4]     8.85%    
Sales-type and financing receivables     $ 814,341 $ 556,879  
[1] Balance shown is net of $2.6 million of loans that were written-off against previously established reserves.
[2] In accordance with ASC Topic 842, represents sale-leaseback transactions accounted for as financing arrangements rather than as investments in real estate subject to operating leases. Interest rate shown is the weighted average initial rental or capitalization rate on the leases; the leases mature between 2034 and 2122 and the purchase options expire between 2026 and 2073.
[3] Includes $27.3 million and $23.7 million of interest income receivables associated with certain financing arrangements as of December 31, 2025 and December 31, 2024, respectively.
[4] Represents the weighted average interest rate as of the balance sheet date.
[5] Ten of these mortgage loans allow for prepayment with a penalty ranging from 20% to 70% depending on the timing of the prepayment. Two of these mortgages may be prepaid in whole or in part, the remaining eight allow for prepayment only in full.
v3.25.4
Investments - Schedule Summarizing Loans and Direct Financing Receivables (Parenthetical) (Details)
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2025
USD ($)
Loan
Dec. 31, 2024
USD ($)
Loans and direct financing receivables        
Interest income receivable | $     $ 27,300,000 $ 23,700,000
Loan reserves written off | $ $ 0 $ 0 $ 2,600,000 $ 0
Mortgage Loans Receivable with Maturity Range 2026 To 2066        
Loans and direct financing receivables        
Number of mortgage loans | Loan     22  
Number of mortgage loans allowing for prepayment in whole | Loan     10  
Mortgage Loans Receivable with Maturity Range 2026 To 2066 | Maximum        
Loans and direct financing receivables        
Prepayment penalties (as a percent)     70.00%  
Mortgage Loans Receivable with Maturity Range 2026 To 2066 | Minimum        
Loans and direct financing receivables        
Prepayment penalties (as a percent)     20.00%  
v3.25.4
Investments - Loans Receivable (Additional Information) (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
Loan
Scheduled loan receivable maturities  
Number of loans receivable 35
Gross carrying amount of loans receivable | $ $ 589.0
Number of mortgage loans 22
Number of mortgage loans subject to interest rate increases 15
Minimum  
Scheduled loan receivable maturities  
Amortization period of long-term mortgage loans 15 years
Long-term mortgage loans receivable prepayment penalty rate (as a percent) 1.00%
Maximum  
Scheduled loan receivable maturities  
Amortization period of long-term mortgage loans 40 years
Long-term mortgage loans receivable prepayment penalty rate (as a percent) 15.00%
v3.25.4
Investments - Scheduled Loan Receivable Maturities (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Scheduled loan receivable maturities  
2026 $ 27,022
2027 9,261
2028 11,896
2029 12,950
2030 203,862
Thereafter 323,882
Total principal payments 588,873
Scheduled Principal Payments  
Scheduled loan receivable maturities  
2026 5,960
2027 9,261
2028 10,447
2029 11,450
2030 8,298
Thereafter 84,786
Total principal payments 130,202
Balloon Payments  
Scheduled loan receivable maturities  
2026 21,062
2027 0
2028 1,449
2029 1,500
2030 195,564
Thereafter 239,096
Total principal payments $ 458,671
v3.25.4
Investments - Sale-Leaseback Transactions Accounted for as Financing Arrangements - Additional Information (Details) - USD ($)
$ in Billions
Dec. 31, 2025
Dec. 31, 2024
Investments [Abstract]    
Sale-leaseback transactions accounted for as financing arrangements $ 1.7 $ 1.2
v3.25.4
Investments - Sale-Leaseback Transactions Accounted for as Financing Arrangements (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Investments [Abstract]  
2026 $ 145,297
2027 147,918
2028 150,608
2029 153,479
2030 156,432
Thereafter 4,540,114
Total future scheduled payments $ 5,293,848
v3.25.4
Investments - Sales-Type and Direct Financing Receivables - Additional Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Investments [Abstract]    
Direct Financing Lease, Net Investment in Lease, Sale $ 814.3 $ 556.9
2026 67.5  
2027 69.4  
2028 70.7  
2029 72.0  
2030 73.7  
Thereafter $ 1,900.0  
v3.25.4
Investments - Schedule of Investments Accounted as Sales-Type Leases and as Direct Financing Leases (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Investments [Abstract]    
Minimum lease payments receivable $ 2,282,291 $ 1,580,222
Estimated residual value of leased assets 12,661 9,229
Unearned income (1,480,611) (1,032,572)
Net investment $ 814,341 $ 556,879
v3.25.4
Investments - Provision for Credit Losses (Additional Information) (Details) - USD ($)
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Financing Receivable, Allowance for Credit Loss [Line Items]        
Reduction of provision for credit losses   $ (2,100,000)    
Write-offs charged against allowance $ 0 $ 0 $ 2,600,000 $ 0
Investment Grade        
Financing Receivable, Allowance for Credit Loss [Line Items]        
Origination for gross loan and financing receivables in 2025     60,400,000  
Origination for gross loan and financing receivables in 2024     115,500,000  
Origination for gross loan and financing receivables in 2023     85,200,000  
Origination for gross loan and financing receivables in 2022     0  
Origination for gross loan and financing receivables in 2021     0  
Origination for gross loan and financing receivables in prior to 2021     24,700,000  
Non Investment Grade        
Financing Receivable, Allowance for Credit Loss [Line Items]        
Origination for gross loan and financing receivables in 2025     1,100,000,000  
Origination for gross loan and financing receivables in 2024     812,100,000  
Origination for gross loan and financing receivables in 2023     545,500,000  
Origination for gross loan and financing receivables in 2022     95,600,000  
Origination for gross loan and financing receivables in 2021     72,500,000  
Origination for gross loan and financing receivables in prior to 2021     245,300,000  
ASU 2016-13        
Financing Receivable, Allowance for Credit Loss [Line Items]        
Provision for credit losses     9,700,000  
Write-offs charged against allowance     2,600,000  
Recoveries of amounts previously written off     0  
ASU 2016-13 | Investment Grade        
Financing Receivable, Allowance for Credit Loss [Line Items]        
Loans and financing receivables       $ 285,800,000
ASU 2016-13 | Non Investment Grade        
Financing Receivable, Allowance for Credit Loss [Line Items]        
Loans and financing receivables     $ 2,800,000  
v3.25.4
Debt - Credit Facility - Additional Information (Details)
$ in Thousands
1 Months Ended 12 Months Ended
Feb. 03, 2023
Options
Feb. 02, 2023
Jun. 30, 2021
Dec. 31, 2025
USD ($)
Dec. 31, 2025
Instrument
Dec. 31, 2025
Dec. 31, 2025
Agreement
Dec. 31, 2025
Loan
Jun. 30, 2025
USD ($)
Dec. 31, 2024
USD ($)
Instrument
Credit facilities                    
Outstanding balance       $ 583,600           $ 375,000
Revolving Credit Facility                    
Credit facilities                    
Unsecured loan facility       1,250,000         $ 753,900  
Number of extension options | Options 2                  
Extension option term 6 months                  
Extension fee (as a percent)   0.075%                
Unamortized financing costs related to all debt       $ 11,700           $ 4,100
Senior Unsecured Notes                    
Credit facilities                    
Contingent periodic interest rate increase for failure to maintain investment grade credit rating       1.00%            
Prepayment applied to principal plus make-whole amount (as a percent)       100.00%            
Principal amount       $ 375,000            
Number of loans | Loan               3    
Senior Unsecured Notes | Minimum                    
Credit facilities                    
Prepayment threshold (as a percent)       5.00%            
Unsecured Credit Agreement                    
Credit facilities                    
Potential maximum amount of the revolving commitments and term loans       $ 3,900,000            
Interest Rate Swaps                    
Credit facilities                    
Current notional amounts       373,600            
Number of agreements         21   5     21
Fixed rate           4.736%        
New Unsecured Credit Facility | Revolving Credit Facility                    
Credit facilities                    
Eligible unencumbered assets (in dollars)       11,500,000            
Amended and Restated Unsecured Revolving Credit Facility | Revolving Credit Facility                    
Credit facilities                    
Outstanding balance       $ 583,600            
Amended and Restated Unsecured Revolving Credit Facility | Revolving Credit Facility | Minimum                    
Credit facilities                    
Credit spread (as a percent) 0.70%                  
Facility fee (as a percent)     0.10%              
Amended and Restated Unsecured Revolving Credit Facility | Revolving Credit Facility | Maximum                    
Credit facilities                    
Credit spread (as a percent) 1.40%                  
Facility fee (as a percent)     0.30%              
Amended and Restated Unsecured Revolving Credit Facility | Revolving Credit Facility | SOFR                    
Credit facilities                    
Debt Instrument interest rate description SOFR                  
Credit spread (as a percent)       0.85%            
Facility fee (as a percent)       0.20%            
Amended and Restated Unsecured Revolving Credit Facility | Revolving Credit Facility | Base Rate                    
Credit facilities                    
Debt Instrument interest rate description     Base Rate              
Amended and Restated Unsecured Revolving Credit Facility | Revolving Credit Facility | Base Rate | Minimum                    
Credit facilities                    
Credit spread (as a percent)     0.00%              
Amended and Restated Unsecured Revolving Credit Facility | Revolving Credit Facility | Base Rate | Maximum                    
Credit facilities                    
Credit spread (as a percent)     0.40%              
Unsecured Term Loan                    
Credit facilities                    
Credit spread (as a percent)       0.95%            
Unsecured Five Year Term Loan                    
Credit facilities                    
Credit spread (as a percent)       0.95%            
Number of agreements | Agreement             10      
Unsecured Five Year Term Loan | Minimum                    
Credit facilities                    
Credit spread (as a percent)       0.75%            
Unsecured Five Year Term Loan | Maximum                    
Credit facilities                    
Credit spread (as a percent)       1.60%            
v3.25.4
Debt - Unsecured Notes and Term Loans Payable, Net - Additional Information (Details)
$ in Millions
1 Months Ended 12 Months Ended
Feb. 03, 2023
Feb. 28, 2026
USD ($)
Mar. 31, 2025
USD ($)
Dec. 31, 2025
Instrument
Options
Dec. 31, 2025
USD ($)
Dec. 31, 2025
Dec. 31, 2025
Agreement
Dec. 31, 2025
Loan
Dec. 31, 2024
Instrument
Nov. 30, 2021
USD ($)
Nov. 30, 2020
USD ($)
Feb. 28, 2019
USD ($)
Mar. 31, 2018
USD ($)
Debt Instrument [Line Items]                          
Amount outstanding         $ 3,200.0                
Interest Rate Swaps                          
Debt Instrument [Line Items]                          
Number of agreements       21     5   21        
Current notional amounts         373.6                
Fixed rate           4.736%              
Tranche A-1 Term Loan                          
Debt Instrument [Line Items]                          
Stated interest rate (as a percent)           4.0263%              
Tranche A-1 Term Loan | 10 Interest Rate Swap Agreements                          
Debt Instrument [Line Items]                          
Current notional amounts         1,000.0                
Fixed rate           4.0263%              
Tranche A-2 Term Loan                          
Debt Instrument [Line Items]                          
Stated interest rate (as a percent)           4.8878%              
Extension fee (as a percent)       0.075%                  
Number of extension options | Options       2                  
Extension option term       6 months                  
Tranche A-2 Term Loan | 6 Interest Rate Swap Agreements                          
Debt Instrument [Line Items]                          
Current notional amounts         650.0                
Fixed rate           4.8878%              
Unsecured Term Loan                          
Debt Instrument [Line Items]                          
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration] Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]                        
Credit spread (as a percent)       0.95%                  
Unsecured Term Loan | 10 Interest Rate Swap Agreements                          
Debt Instrument [Line Items]                          
Number of agreements | Agreement             10            
Unsecured Term Loan | 6 Interest Rate Swap Agreements                          
Debt Instrument [Line Items]                          
Number of agreements | Agreement             6            
Unsecured Term Loan | Merger Agreement                          
Debt Instrument [Line Items]                          
Amount outstanding         82.0                
Unsecured Five Year Term Loan                          
Debt Instrument [Line Items]                          
Credit spread (as a percent)       0.95%                  
Number of agreements | Agreement             10            
Unsecured Five Year Term Loan | Minimum                          
Debt Instrument [Line Items]                          
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration] Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]                        
Credit spread (as a percent)       0.75%                  
Unsecured Five Year Term Loan | Maximum                          
Debt Instrument [Line Items]                          
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration] Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]                        
Credit spread (as a percent)       1.60%                  
Public notes                          
Debt Instrument [Line Items]                          
Number of facilities | Loan               4          
Initial term       10 years                  
Principal amount                   $ 375.0 $ 350.0 $ 350.0 $ 350.0
Senior Unsecured Notes                          
Debt Instrument [Line Items]                          
Number of loans | Loan               3          
Contingent periodic interest rate increase for failure to maintain investment grade credit rating       1.00%                  
Prepayment applied to principal plus make-whole amount (as a percent)       100.00%                  
Principal amount         375.0                
Senior Unsecured Notes | Minimum                          
Debt Instrument [Line Items]                          
Prepayment threshold (as a percent)       5.00%                  
Senior Unsecured Notes | Series C issued April 2016                          
Debt Instrument [Line Items]                          
Stated interest rate (as a percent)           4.73%              
Senior Unsecured Notes | Public Notes issued March 2018                          
Debt Instrument [Line Items]                          
Stated interest rate (as a percent)           4.50%              
Senior Unsecured Notes | Public Notes Issued February 2019                          
Debt Instrument [Line Items]                          
Stated interest rate (as a percent)           4.625%              
Senior Unsecured Notes | Public Notes Issued November 2020                          
Debt Instrument [Line Items]                          
Stated interest rate (as a percent)           2.75%              
Senior Unsecured Notes | Public Notes Issued November 2021                          
Debt Instrument [Line Items]                          
Stated interest rate (as a percent)           2.70%              
Senior Unsecured Notes | Notes Issued March 2018 99.515 Percent Of Par                          
Debt Instrument [Line Items]                          
Stated interest rate (as a percent)                         4.50%
Senior Unsecured Notes | Notes Issued February 2019 99.260 Percent Of Par                          
Debt Instrument [Line Items]                          
Stated interest rate (as a percent)                       4.625%  
Senior Unsecured Notes | Notes Issued November 2020 99.558 Percent Of Par                          
Debt Instrument [Line Items]                          
Stated interest rate (as a percent)                     2.75%    
Senior Unsecured Notes | Notes Issued November 2021 99.877 Percent Of Par                          
Debt Instrument [Line Items]                          
Stated interest rate (as a percent)                   2.70%      
2025 Notes                          
Debt Instrument [Line Items]                          
Initial term     5 years                    
Stated interest rate (as a percent)     5.40%                    
Note issue price (as a percent)     99.935%                    
Principal amount     $ 350.0                    
2026 Notes | Subsequent Events                          
Debt Instrument [Line Items]                          
Initial term   5 years                      
Stated interest rate (as a percent)   4.95%                      
Note issue price (as a percent)   99.952%                      
Principal amount   $ 450.0                      
Line of Credit | Tranche A-1 Term Loan                          
Debt Instrument [Line Items]                          
Unsecured loan facility         1,000.0                
Line of Credit | Tranche A-2 Term Loan                          
Debt Instrument [Line Items]                          
Unsecured loan facility         $ 650.0                
v3.25.4
Debt - Schedule of Senior Unsecured Notes and Term Loans Payable (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Summary of nonrecourse debt obligations of consolidated special purpose entity subsidiaries    
Long-term Debt $ 6,815,870  
Notes Payable and Term Loan    
Summary of nonrecourse debt obligations of consolidated special purpose entity subsidiaries    
Unamortized discount (138,030) $ (169,356)
Unamortized deferred financing costs (20,059) (9,144)
Total unsecured notes and term loans payable, net $ 3,348,911 2,977,100
Tranche A-2 Term Loan    
Summary of nonrecourse debt obligations of consolidated special purpose entity subsidiaries    
Stated interest rate (as a percent) 4.8878%  
Long-term Debt $ 650,000 727,500
Tranche A-1 Term Loan    
Summary of nonrecourse debt obligations of consolidated special purpose entity subsidiaries    
Stated interest rate (as a percent) 4.0263%  
Long-term Debt $ 1,000,000 921,100
Senior Unsecured Notes    
Summary of nonrecourse debt obligations of consolidated special purpose entity subsidiaries    
Long-term Debt $ 1,857,000 1,507,000
Senior Unsecured Notes | Series C issued April 2016    
Summary of nonrecourse debt obligations of consolidated special purpose entity subsidiaries    
Stated interest rate (as a percent) 4.73%  
Long-term Debt $ 82,000 82,000
Senior Unsecured Notes | Public Notes issued March 2018    
Summary of nonrecourse debt obligations of consolidated special purpose entity subsidiaries    
Stated interest rate (as a percent) 4.50%  
Long-term Debt $ 350,000 350,000
Senior Unsecured Notes | Public Notes Issued February 2019    
Summary of nonrecourse debt obligations of consolidated special purpose entity subsidiaries    
Stated interest rate (as a percent) 4.625%  
Long-term Debt $ 350,000 350,000
Senior Unsecured Notes | Public Notes Issued November 2020    
Summary of nonrecourse debt obligations of consolidated special purpose entity subsidiaries    
Stated interest rate (as a percent) 2.75%  
Long-term Debt $ 350,000 350,000
Senior Unsecured Notes | Notes issued March 2025    
Summary of nonrecourse debt obligations of consolidated special purpose entity subsidiaries    
Stated interest rate (as a percent) 5.40%  
Long-term Debt $ 350,000 0
Senior Unsecured Notes | Public Notes Issued November 2021    
Summary of nonrecourse debt obligations of consolidated special purpose entity subsidiaries    
Stated interest rate (as a percent) 2.70%  
Long-term Debt $ 375,000 375,000
Unsecured Term Loan    
Summary of nonrecourse debt obligations of consolidated special purpose entity subsidiaries    
Long-term Debt $ 1,650,000 $ 1,648,600
v3.25.4
Debt - Schedule of Senior Unsecured Notes and Term Loans Payable (Parenthetical) (Details)
12 Months Ended
Dec. 31, 2025
Agreement
Unsecured Five Year Term Loan  
Debt Instrument [Line Items]  
Credit spread (as a percent) 0.95%
Number of agreements 10
Unsecured Three Year Term Loan  
Debt Instrument [Line Items]  
Credit spread (as a percent) 0.95%
Number of agreements 6
v3.25.4
Debt - Non-recourse Debt Obligations of Consolidated Special Purpose Entities, Net - Additional Information (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
Minimum  
Debt  
Maximum number of months 24 months
Maximum  
Debt  
Maximum number of months 36 months
Non-Recourse Net-Lease Mortgage Notes:  
Debt  
Retained non-amortizing notes $ 230.0
Non-Recourse Net-Lease Mortgage Notes: | Consolidated Special Purpose Entities  
Debt  
Aggregate investment amount 5,400.0
Nonrecourse Mortgage Notes Payable: | Consolidated Special Purpose Entities  
Debt  
Aggregate investment amount $ 233.5
v3.25.4
Debt - Schedule of Non-Recourse Debt Obligations of Consolidated Special Purpose Entity Subsidiaries (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Debt Instrument [Line Items]    
Long-term Debt $ 6,815,870  
Consolidated Special Purpose Entities    
Debt Instrument [Line Items]    
Unamortized discount (101,954) $ (130,111)
Unamortized deferred financing costs (7,889) (4,812)
Total unsecured notes and term loans payable, net 3,199,027 2,831,007
Consolidated Special Purpose Entities | Nonrecourse Mortgage Notes Payable:    
Debt Instrument [Line Items]    
Long-term Debt 98,080 100,375
Consolidated Special Purpose Entities | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Long-term Debt $ 3,210,790 2,865,555
Consolidated Special Purpose Entities | Series 2015-1, Class A-2 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 4.17%  
Long-term Debt $ 0 256,951
Consolidated Special Purpose Entities | Series 2016-1, Class A-1 (2016) Due Oct 2026 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 3.96%  
Long-term Debt $ 161,786 166,666
Consolidated Special Purpose Entities | Series 2019-1, Class A-1 Due Nov 2026 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 2.82%  
Long-term Debt $ 76,950 77,360
Consolidated Special Purpose Entities | Series 2019-1, Class A-3 Due Nov 2026 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 3.32%  
Long-term Debt $ 44,601 44,831
Consolidated Special Purpose Entities | Series 2016-1, Class A-2 (2017) Due April 2027 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 4.32%  
Long-term Debt $ 110,869 114,098
Consolidated Special Purpose Entities | Series 2018-1 Class A-2 Due October 2027 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 4.29%  
Long-term Debt $ 206,798 209,079
Consolidated Special Purpose Entities | Series 2018-1 Class A-4 Due October 2027 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 4.74%  
Long-term Debt $ 153,887 155,527
Consolidated Special Purpose Entities | Series 2023-1 Class A-1 Due May 2028 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 6.19%  
Long-term Debt $ 341,531 343,261
Consolidated Special Purpose Entities | Series 2023-1 Class A-2 Due May 2028 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 6.92%  
Long-term Debt $ 179,649 180,559
Consolidated Special Purpose Entities | Series 2021-1, Class A-1 Notes Due June 2028 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 2.12%  
Long-term Debt $ 164,709 165,551
Consolidated Special Purpose Entities | Series 2021-1, Class A-3 Notes Due June 2028 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 2.86%  
Long-term Debt $ 86,997 87,442
Consolidated Special Purpose Entities | Series 2024-1, Class A-1Notes Due Apr. 2029 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 5.69%  
Long-term Debt $ 73,780 74,152
Consolidated Special Purpose Entities | Series 2024-1, Class A-3 Notes Due Apr. 2029 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 5.93%  
Long-term Debt $ 25,387 25,515
Consolidated Special Purpose Entities | Series 2025-1, Class A-1 Notes Due Sep. 2030 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 4.76%  
Long-term Debt $ 107,066  
Consolidated Special Purpose Entities | Series 2025-1, Class A-4 Notes Due Sep. 2030 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 4.95%  
Long-term Debt $ 17,778  
Consolidated Special Purpose Entities | Series 2024-1, Class A-2 Notes Due Apr. 2031 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 5.70%  
Long-term Debt $ 258,428 259,731
Consolidated Special Purpose Entities | Series 2024-1, Class A-4 Notes Due Apr. 2031 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 5.94%  
Long-term Debt $ 88,655 89,102
Consolidated Special Purpose Entities | Series 2025-1, Class A-2 Notes Due Sep. 2032 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 4.98%  
Long-term Debt $ 267,665  
Consolidated Special Purpose Entities | Series 2025-1, Class A-5 Notes Due Sep. 2032 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 5.17%  
Long-term Debt $ 44,444  
Consolidated Special Purpose Entities | Series 2021-1, Class A-2 Notes Due June 2033 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 2.96%  
Long-term Debt $ 164,709 165,551
Consolidated Special Purpose Entities | Series 2021-1, Class A-4 Notes Due June 2033 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 3.70%  
Long-term Debt $ 86,997 87,442
Consolidated Special Purpose Entities | Series 2019-1, Class A-2 Due Nov 2034 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 3.65%  
Long-term Debt $ 228,974 230,194
Consolidated Special Purpose Entities | Series 2019-1, Class A-4 Due Nov 2034 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 4.49%  
Long-term Debt $ 131,863 132,543
Consolidated Special Purpose Entities | Series 2025-1, Class A-3 Notes Due Sep. 2035 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 5.19%  
Long-term Debt $ 160,599  
Consolidated Special Purpose Entities | Series 2025-1, Class A-6 Notes Due Sep. 2035 | Non-Recourse Net-Lease Mortgage Notes:    
Debt Instrument [Line Items]    
Interest Rate 5.39%  
Long-term Debt $ 26,668  
Consolidated Special Purpose Entities | $65,000 note issued June 2016 | Nonrecourse Mortgage Notes Payable:    
Debt Instrument [Line Items]    
Interest Rate 4.75%  
Long-term Debt $ 53,876 55,313
Consolidated Special Purpose Entities | $41,690 note issued March 2019 | Nonrecourse Mortgage Notes Payable:    
Debt Instrument [Line Items]    
Interest Rate 4.80%  
Long-term Debt $ 38,585 39,313
Consolidated Special Purpose Entities | $6,350 notes issued March 2019 (assumed in December 2020) | Nonrecourse Mortgage Notes Payable:    
Debt Instrument [Line Items]    
Interest Rate 4.64%  
Long-term Debt $ 5,619 $ 5,749
v3.25.4
Debt - Schedule of Non-Recourse Debt Obligations of Consolidated Special Purpose Entity Subsidiaries (Parenthetical) (Details) - USD ($)
$ in Thousands
1 Months Ended 12 Months Ended
Apr. 30, 2025
Dec. 31, 2025
Dec. 31, 2024
Various Debt, Prepayable Twenty-Four Months Prior to Maturity      
Debt Instrument [Line Items]      
Debt prepayment period without penalty   24 months 24 months
Various Debt, Prepayable Thirty-Six Months Prior to Maturity      
Debt Instrument [Line Items]      
Debt prepayment period without penalty   36 months 36 months
Various Debt, Prepayable Three Months Prior to Maturity      
Debt Instrument [Line Items]      
Debt prepayment period without penalty   3 months 3 months
Various Debt, Prepayable Four Months Prior to Maturity      
Debt Instrument [Line Items]      
Debt prepayment period without penalty   4 months 4 months
Consolidated Special Purpose Entities | Series 2015-1, Class A-2 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   $ 270,000  
Consolidated Special Purpose Entities | Series 2016-1, Class A-1 (2016) Due Oct 2026 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   200,000  
Consolidated Special Purpose Entities | Series 2019-1, Class A-1 Due Nov 2026 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   82,000  
Consolidated Special Purpose Entities | Series 2019-1, Class A-3 Due Nov 2026 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   46,000  
Consolidated Special Purpose Entities | Series 2016-1, Class A-2 (2017) Due April 2027 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   135,000  
Consolidated Special Purpose Entities | Series 2018-1 Class A-2 Due October 2027 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   228,000  
Consolidated Special Purpose Entities | Series 2018-1 Class A-4 Due October 2027 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   164,000  
Consolidated Special Purpose Entities | Series 2023-1 Class A-1 Due May 2028 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   346,000  
Consolidated Special Purpose Entities | Series 2023-1 Class A-2 Due May 2028 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   182,000  
Consolidated Special Purpose Entities | Series 2021-1, Class A-1 Notes Due June 2028 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   168,500  
Consolidated Special Purpose Entities | Series 2021-1, Class A-3 Notes Due June 2028 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   89,000  
Consolidated Special Purpose Entities | Series 2024-1, Class A-1Notes Due Apr. 2029 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   74,400  
Consolidated Special Purpose Entities | Series 2024-1, Class A-3 Notes Due Apr. 2029 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   25,600  
Consolidated Special Purpose Entities | Series 2025-1, Class A-1 Notes Due Sep. 2030 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   107,200  
Consolidated Special Purpose Entities | Series 2025-1, Class A-4 Notes Due Sep. 2030 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   17,800  
Consolidated Special Purpose Entities | Series 2024-1, Class A-2 Notes Due Apr. 2031 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   260,600  
Consolidated Special Purpose Entities | Series 2024-1, Class A-4 Notes Due Apr. 2031 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   89,400  
Consolidated Special Purpose Entities | Series 2025-1, Class A-2 Notes Due Sep. 2032 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   268,000  
Consolidated Special Purpose Entities | Series 2025-1, Class A-5 Notes Due Sep. 2032 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   44,500  
Consolidated Special Purpose Entities | Series 2021-1, Class A-2 Notes Due June 2033 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   168,500  
Consolidated Special Purpose Entities | Series 2021-1, Class A-4 Notes Due June 2033 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   89,000  
Consolidated Special Purpose Entities | Series 2019-1, Class A-2 Due Nov 2034 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   244,000  
Consolidated Special Purpose Entities | Series 2019-1, Class A-4 Due Nov 2034 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   136,000  
Consolidated Special Purpose Entities | Series 2025-1, Class A-3 Notes Due Sep. 2035 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   160,800  
Consolidated Special Purpose Entities | Series 2025-1, Class A-6 Notes Due Sep. 2035 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Principal amount   26,700  
Consolidated Special Purpose Entities | $65,000 note issued June 2016 | Nonrecourse Mortgage Notes Payable:      
Debt Instrument [Line Items]      
Principal amount   65,000  
Consolidated Special Purpose Entities | $41,690 note issued March 2019 | Nonrecourse Mortgage Notes Payable:      
Debt Instrument [Line Items]      
Principal amount   41,690  
Consolidated Special Purpose Entities | $6,350 notes issued March 2019 (assumed in December 2020) | Non-recourse Debt Obligations      
Debt Instrument [Line Items]      
Principal amount   $ 6,350  
Consolidated Special Purpose Entities | Notes issued March 2025 | Non-Recourse Net-Lease Mortgage Notes:      
Debt Instrument [Line Items]      
Proceeds from issuance mortage notes $ 350,000    
v3.25.4
Debt - Credit Risk Related Contingent Features - Additional Information (Details) - Interest Rate Swaps
$ in Millions
Dec. 31, 2025
USD ($)
Credit facilities  
Derivative liabilities $ 10.8
Derivative Liability, Statement of Financial Position [Extensible Enumeration] Accounts Payable and Accrued Liabilities
v3.25.4
Debt - Schedule of Aggregate of Long-Term Debt Obligations (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Debt Instrument [Line Items]  
2026 $ 439,885
2027 477,709
2028 1,774,581
2029 492,068
2030 1,829,947
Thereafter 1,801,680
Long-term Debt 6,815,870
Scheduled Principal Payments  
Debt Instrument [Line Items]  
2026 25,743
2027 17,237
2028 10,966
2029 8,483
2030 8,019
Thereafter 22,678
Long-term Debt 93,126
Balloon Payments  
Debt Instrument [Line Items]  
2026 414,142
2027 460,472
2028 1,763,615
2029 483,585
2030 1,821,928
Thereafter 1,779,002
Long-term Debt $ 6,722,744
v3.25.4
Income Taxes - Schedule of Income Tax Provision (Details) - USD ($)
$ in Thousands
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Income Taxes        
Current state income tax expense $ 703 $ 6,776 $ 1,753 $ 6,079
Deferred state income tax (benefit) expense 0 15,791 (11,659) (4,132)
Total income tax (benefit) expense $ 703 $ 22,567 $ (9,906) $ 1,947
v3.25.4
Income Taxes - Reconciliation of Expected Tax Computed at U.S. Statutory Federal Income Tax Rate to Total Provision (Benefit) for Income Taxes (Details) - USD ($)
$ in Thousands
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Income Taxes        
Income (loss) before taxes, Amount $ 26,490 $ (116,092) $ 157,464 $ 126,040
Income tax expense (benefit) at federal statutory rate, Amount   $ (24,379) $ 33,067 $ 26,469
Tax Jurisdiction of Domicile [Extensible Enumeration]   country:US country:US country:US
State taxes, net of federal benefit, Amount   $ (1,109) $ (9,906) $ 2,554
Effective Income Tax Rate Reconciliation, State and Local Jurisdiction, Contribution Greater than 50 Percent, Tax Effect [Extensible Enumeration]   Illinois, Indiana, New York Illinois, Indiana, New York Illinois, Indiana, New York
Income excluded from US taxation, Amount   $ 24,379 $ (33,067) $ (26,469)
Difference and changes in tax rates, Amount   (86) 0 2,249
Return to provision and other, Amount   255 0 (612)
Change in valuation allowance, Amount   23,507 0 (2,244)
Total income tax (benefit) expense $ 703 $ 22,567 $ (9,906) $ 1,947
Income (loss) before taxes, Percent   100.00% 100.00% 100.00%
Income tax benefit at federal statutory rate, Percent   21.00% 21.00% 21.00%
State taxes, net of federal benefit, Percent   1.00% (6.30%) 2.00%
Income excluded from US taxation, Percent   (21.00%) (21.00%) (21.00%)
Difference and changes in tax rates, Percent   0.10% 0.00% 1.80%
Return to provision and other, Percent   (0.20%) 0.00% (0.50%)
Change in valuation allowance, Percent   (20.30%) 0.00% (1.80%)
Tax on income, Percent   (19.40%) (6.30%) 1.50%
v3.25.4
Income Taxes - Additional Information (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Income Taxes    
Deferred tax asset, valuation allowance $ 24,200,000 $ 24,173,000
Liability relating to uncertain income tax positions 0  
Accrual for interest or penalties 0 0
Deferred tax liabilities 0 11,659,000
Deferred tax assets $ 0 $ 691,000
v3.25.4
Income Taxes - Schedule of Significant Deferred Tax Assets and Liabilities (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets:    
Property and equipment, net   $ 22,538,000
Other deferred tax asset   2,326,000
Total deferred tax assets   24,864,000
Less valuation allowance $ (24,200,000) (24,173,000)
Net deferred tax asset 0 691,000
Deferred tax liabilities:    
Intangible assets   (6,437,000)
Ground lease assets   (965,000)
Debt discount and deferred financing costs   (4,827,000)
Other deferred tax liabilities   (121,000)
Total deferred tax liabilities   (12,350,000)
Net deferred tax liability $ 0 $ (11,659,000)
v3.25.4
Income Taxes - Schedule Of Stock Distributions Declared Characterized For Tax (Details) - $ / shares
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Income Taxes        
Ordinary income dividends $ 0 $ 284,026,090 $ 383,938,534 $ 352,856,002
Return of capital 0 225,973,910 416,261,466 386,143,998
Cash liquidation distributions 32.25 0 0 0
Total $ 32.25 $ 510,000,000 $ 800,200,000 $ 739,000,000
v3.25.4
Income Taxes - Schedule Of Stock Distributions Declared Characterized For Tax (Parenthetical) (Details) - shares
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Feb. 02, 2023
Income Taxes        
Common shares, authorized shares 1,000 1,000 1,000 375,000,000
Common shares, issued shares 1,000 1,000 1,000 282,684,998
Common shares, outstanding shares 1,000 1,000 1,000 282,684,998
v3.25.4
Equity - Additional Information (Details) - USD ($)
1 Months Ended 12 Months Ended
Feb. 03, 2023
Feb. 02, 2023
Feb. 02, 2023
Dec. 31, 2025
Nov. 30, 2020
Common stock          
Proceeds from issuance of common units $ 8,300,000,000        
Common Units, Issued (in shares) 1,000        
Affiliates of GIC and Oak Street Real Estate Capital | STORE Capital          
Common stock          
Common stock, par value per share $ 0.01        
Series A Preferred Units | Series A Preferred Units          
Common stock          
Preferred Units Issued   125      
Issuance of preferred units.   $ 125,000      
Series B Preferred Units | Series B Preferred Units          
Common stock          
Preferred Units Issued       125  
Issuance of preferred units.       $ 125,000  
2020 ATM Program          
Common stock          
Shares Sold     0    
Maximum value of shares that can be offered and sold         $ 900,000,000
v3.25.4
Long-Term Incentive Plans - Additional Information (Details) - USD ($)
$ / shares in Units, $ in Millions
1 Months Ended 12 Months Ended
Feb. 03, 2023
Feb. 02, 2023
Nov. 30, 2014
Dec. 31, 2025
Dec. 31, 2022
Dec. 31, 2012
Number of shares            
Compensation expense for share based payments $ 16.4 $ 1.0        
Merger Agreement            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Merger consideration (per share) $ 32.25          
2012 Plan            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Number of shares authorized for issuance under plan           1,035,400
2015 Plan            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Number of shares authorized for issuance under plan     6,903,076      
Equivalent percentage of shares that can be issued under 2015 plan     6.00%      
Restricted Stock            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Vesting (as a percent)       25.00%    
Number of shares            
Outstanding nonvested shares   446,847 [1]     446,847  
Shares vested   0        
Restricted Stock | Merger Agreement            
Number of shares            
Shares vested 446,847          
Restricted stock units            
Number of shares            
Outstanding nonvested shares         1,222,038  
Restricted stock units | Merger Agreement            
Number of shares            
Shares vested 506,136          
Shares forfeited 715,902          
Restricted stock units | 2015 Grant            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Performance period (in years)       3 years    
Restricted stock units | 2015 Grant | Minimum            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Common shares received at vesting related to total RSUs granted (as a percent)       0.00%    
Restricted stock units | 2015 Grant | Maximum            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Common shares received at vesting related to total RSUs granted (as a percent)       100.00%    
Restricted stock units | Share-Based Awards Issued in 2020            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Vesting (as a percent) 53.00%          
Restricted stock units | Share-Based Awards Issued in 2021            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Vesting (as a percent) 50.00%          
Restricted stock units | Share-Based Awards Issued in 2022            
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Vesting (as a percent) 33.00%          
[1] In connection with the completion of the Merger on February 3, 2023, the 446,847 outstanding RSAs became fully vested.
v3.25.4
Long-Term Incentive Plans - Summary of Restricted Stock Award Activity (Details) - Restricted Stock
1 Months Ended
Feb. 02, 2023
$ / shares
shares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]  
Outstanding non-vested shares, beginning of year | shares 446,847
Vested (in shares) | shares 0
Outstanding nonvested shares, end of year | shares 446,847 [1]
Weighted Average Share Price  
Outstanding nonvested shares, beginning of year | $ / shares $ 27.79 [2]
Shares vested | $ / shares 32.25 [2]
Outstanding nonvested shares, end of year | $ / shares $ 0 [1],[2]
[1] In connection with the completion of the Merger on February 3, 2023, the 446,847 outstanding RSAs became fully vested.
[2] Grant date fair value.
v3.25.4
Long-Term Incentive Plans - Summary of Restricted Stock Award Activity (Parenthetical) (Details) - Restricted Stock - shares
1 Months Ended
Feb. 03, 2023
Feb. 02, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Shares vested   0
Merger Agreement    
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]    
Shares vested 446,847  
v3.25.4
Commitments and Contingencies - Additional Information (Details) - USD ($)
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Commitments and Contingencies        
Renewal period     5 years  
Rent expense $ 77,000 $ 874,000 $ 946,000 $ 946,000
Right-of-use asset     53,707,000 57,245,000
Operating lease liabilities     $ 49,498,000 54,501,000
Matching contribution (in percentage)     4.00%  
Matching contribution made by the company (in value) $ 21,000 $ 704,000 $ 798,000 $ 746,000
Commitments to Fund Improvements to Real Estate Properties        
Commitments and Contingencies        
Real estate property improvement commitments     302,600,000  
Real estate property improvement commitments, in next twelve months     290,100,000  
Corporate Office Space        
Commitments and Contingencies        
2026     1,000,000  
2027     701,000  
2028     188,000  
2029     104,000  
Right-of-use asset     1,700,000  
Operating lease liabilities     $ 1,900,000  
v3.25.4
Fair Value of Financial Instruments - Additional Information (Details) - Level 2 Fair Value - USD ($)
$ in Billions
Dec. 31, 2025
Dec. 31, 2024
Carrying value    
Derivatives [Line items]    
Long-term debt obligations $ 6.5 $ 5.8
Fair value    
Derivatives [Line items]    
Long-term debt obligations $ 6.7 $ 5.8
v3.25.4
Fair Value of Financial Instruments - Summary of Asset and Liability Balances of Derivative Instrument (Details) - International Swap and Derivatives Association - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Derivative Asset [Abstract]    
Gross amount of derivative assets $ 9,173 $ 35,191
Net derivative assets presented in the consolidated balance sheets 5,676 32,535
Gross amount of eligible offsetting recognized derivative assets 3,497 2,656
Derivative Liability [Abstract]    
Gross amount of derivative liabilities (10,639) (2,656)
Gross amount of eligible offsetting recognized derivative liabilities (3,497) (2,656)
Net derivative liabilities presented in the consolidated balance sheets $ (7,142) $ 0
v3.25.4
Merger - Schedule of Asset Acquisition Consideration (Details) - Store Capital Corporation
$ in Thousands
Feb. 03, 2023
USD ($)
Consideration Type  
Cash paid to former shareholders and equity award holders $ 9,142,744
Extinguishment of historical debt 1,331,698
Capitalized transaction costs 110,924
Total consideration $ 10,585,366
v3.25.4
Merger - Schedule of Assets Acquired and Liabilities Assumed under Asset Acquisition (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Feb. 03, 2023
Feb. 02, 2023
Assets acquired:          
Land and improvements $ 3,915,220 $ 3,840,415      
Buildings and improvements 9,677,738 9,506,402      
Intangible lease assets 559,678 588,635      
Operating ground lease assets 53,707 57,245      
Loans and financing receivables 3,090,326 1,964,710      
Cash and cash equivalents 39,119 162,188 $ 239,477   $ 33,096
Other assets 151,033 126,671      
Total assets 15,892,000 15,162,573      
Liabilities assumed:          
Unsecured notes and term loans payable 3,348,911 2,977,100      
Non-recourse debt obligations of consolidated special purpose entities 3,199,027 2,831,007      
Intangible lease liabilities 111,706 125,095      
Operating lease liabilities 49,498 54,501      
Total liabilities $ 7,616,375 $ 6,577,804      
Store Capital Corporation          
Assets acquired:          
Land and improvements       $ 3,620,509  
Buildings and improvements       9,105,004  
Intangible lease assets       620,034  
Operating ground lease assets       52,805  
Loans and financing receivables       952,039  
Cash and cash equivalents       28,005  
Other assets       71,209  
Total assets       14,449,605  
Liabilities assumed:          
Unsecured notes and term loans payable       1,725,000  
Non-recourse debt obligations of consolidated special purpose entities       2,243,323  
Below market value of debt       (430,908)  
Intangible lease liabilities       148,660  
Operating lease liabilities       50,516  
Other liabilities       127,648  
Total liabilities       3,864,239  
Fair value of net assets acquired       $ 10,585,366  
v3.25.4
Subsequent Events - Completion of Acquisition (Details)
Feb. 03, 2023
$ / shares
Affiliates of GIC and Oak Street Real Estate Capital | STORE Capital  
Subsequent Events  
Common stock, par value per share $ 0.01
v3.25.4
Subsequent Events - Debt Repayments and Termination of Agreements (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Subsequent Events    
Outstanding balance $ 583,600 $ 375,000
Amount outstanding 3,200,000  
Senior Unsecured Notes    
Subsequent Events    
Principal amount 375,000  
Merger Agreement | Term Loan Agreement    
Subsequent Events    
Amount outstanding $ 82,000  
v3.25.4
Subsequent Events - Unsecured Revolving Credit Facility and Term Loan (Details)
$ in Millions
12 Months Ended
Feb. 03, 2023
Options
Feb. 02, 2023
Dec. 31, 2025
Instrument
Dec. 31, 2025
USD ($)
Dec. 31, 2025
Agreement
Jun. 30, 2025
USD ($)
Dec. 31, 2024
Instrument
Interest rate swaps              
Subsequent Events              
Notional amount of interest rate swap agreements       $ 373.6      
Number of agreements     21   5   21
Unsecured Term Loan              
Subsequent Events              
Credit spread (as a percent)     0.95%        
Revolving Credit Facility              
Subsequent Events              
Unsecured loan facility       1,250.0   $ 753.9  
Number of extension options | Options 2            
Extension option term 6 months            
Extension fee (as a percent)   0.075%          
Unsecured Credit Agreement              
Subsequent Events              
Potential maximum amount of the revolving commitments and term loans       $ 3,900.0      
v3.25.4
Subsequent Events - Secured Term Loan Facility (Details) - Interest rate swaps
$ in Millions
Dec. 31, 2025
Instrument
Dec. 31, 2025
USD ($)
Dec. 31, 2025
Agreement
Dec. 31, 2024
Instrument
Subsequent Events        
Number of agreements 21   5 21
Notional amount of interest rate swap agreements   $ 373.6    
v3.25.4
Schedule III - Real Estate and Accumulated Depreciation - Properties (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Property
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Feb. 03, 2023
USD ($)
Feb. 02, 2023
USD ($)
Dec. 31, 2022
USD ($)
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 3,044          
Encumbrances $ 98,080          
Land & Improvements, Initial Cost to Company 3,839,772          
Building & improvements, Initial Cost to Company 9,332,031          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 75,448          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 345,707          
Land & Improvements, Gross 3,915,220          
Building & Improvements, Gross 9,677,738          
Total real estate investments 13,592,958 $ 13,346,817 $ 13,178,994   $ 11,236,730 $ 11,198,897
Accumulated Depreciation (1,460,980) (984,685) $ (479,243) $ 0 $ (1,438,138) $ (1,410,829)
Nonrecourse debt obligations of consolidated special purpose entities, net $ 3,200,000          
Long-Term Debt, Recourse Status [Extensible Enumeration] us-gaap:NonrecourseMember          
Number of single-tenant properties | Property 3,422          
Number of properties owned | Property 3,400          
Number of ground lease interests (in properties) | Property 22          
Number of properties accounted as financing arrangements | Property 240          
Number of real estate properties sales-type leases | Property 138          
Intangible lease assets $ 559,678 588,635        
Aggregate cost for federal income tax purposes 16,800,000          
Reclassification of gross land and building to loans and financing receivables $ 131,700 $ 171,300        
Alabama | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 43          
Land & Improvements, Initial Cost to Company $ 47,413          
Building & improvements, Initial Cost to Company 93,608          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 2,697          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 10,716          
Land & Improvements, Gross 50,110          
Building & Improvements, Gross 104,324          
Total real estate investments 154,434          
Accumulated Depreciation $ (14,662)          
Alabama | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 19          
Land & Improvements, Initial Cost to Company $ 14,533          
Building & improvements, Initial Cost to Company 28,545          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 9          
Land & Improvements, Gross 14,533          
Building & Improvements, Gross 28,554          
Total real estate investments 43,087          
Accumulated Depreciation $ (4,388)          
Alaska | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 9          
Land & Improvements, Initial Cost to Company $ 9,996          
Building & improvements, Initial Cost to Company 25,117          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 9,996          
Building & Improvements, Gross 25,117          
Total real estate investments 35,113          
Accumulated Depreciation $ (3,101)          
Alaska | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 738          
Building & improvements, Initial Cost to Company 1,105          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 330          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 2,766          
Land & Improvements, Gross 1,068          
Building & Improvements, Gross 3,871          
Total real estate investments 4,939          
Accumulated Depreciation $ (552)          
Arizona | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 51          
Land & Improvements, Initial Cost to Company $ 78,840          
Building & improvements, Initial Cost to Company 192,310          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 3,994          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 19,971          
Land & Improvements, Gross 82,834          
Building & Improvements, Gross 212,281          
Total real estate investments 295,115          
Accumulated Depreciation $ (28,612)          
Arizona | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 61          
Land & Improvements, Initial Cost to Company $ 89,662          
Building & improvements, Initial Cost to Company 214,786          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 1,600          
Land & Improvements, Gross 89,662          
Building & Improvements, Gross 216,386          
Total real estate investments 306,048          
Accumulated Depreciation $ (26,226)          
Arkansas | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 30          
Land & Improvements, Initial Cost to Company $ 38,310          
Building & improvements, Initial Cost to Company 70,504          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 90          
Land & Improvements, Gross 38,310          
Building & Improvements, Gross 70,594          
Total real estate investments 108,904          
Accumulated Depreciation $ (11,909)          
Arkansas | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 20          
Land & Improvements, Initial Cost to Company $ 15,318          
Building & improvements, Initial Cost to Company 35,552          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 15,318          
Building & Improvements, Gross 35,552          
Total real estate investments 50,870          
Accumulated Depreciation $ (6,057)          
California | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 32          
Land & Improvements, Initial Cost to Company $ 127,516          
Building & improvements, Initial Cost to Company 296,005          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 759          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 6,872          
Land & Improvements, Gross 128,275          
Building & Improvements, Gross 302,877          
Total real estate investments 431,152          
Accumulated Depreciation $ (43,648)          
California | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 41          
Land & Improvements, Initial Cost to Company $ 72,881          
Building & improvements, Initial Cost to Company 89,428          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 8,883          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 37,804          
Land & Improvements, Gross 81,764          
Building & Improvements, Gross 127,232          
Total real estate investments 208,996          
Accumulated Depreciation $ (14,946)          
Colorado | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 28          
Land & Improvements, Initial Cost to Company $ 59,206          
Building & improvements, Initial Cost to Company 203,799          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 1,413          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 9,987          
Land & Improvements, Gross 60,619          
Building & Improvements, Gross 213,786          
Total real estate investments 274,405          
Accumulated Depreciation $ (34,381)          
Colorado | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 13          
Land & Improvements, Initial Cost to Company $ 15,180          
Building & improvements, Initial Cost to Company 35,008          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 1,255          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 4,213          
Land & Improvements, Gross 16,435          
Building & Improvements, Gross 39,221          
Total real estate investments 55,656          
Accumulated Depreciation $ (5,061)          
Connecticut | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 17          
Land & Improvements, Initial Cost to Company $ 14,571          
Building & improvements, Initial Cost to Company 48,671          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 14,571          
Building & Improvements, Gross 48,671          
Total real estate investments 63,242          
Accumulated Depreciation $ (7,993)          
Connecticut | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 7          
Land & Improvements, Initial Cost to Company $ 5,755          
Building & improvements, Initial Cost to Company 16,367          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 5,755          
Building & Improvements, Gross 16,367          
Total real estate investments 22,122          
Accumulated Depreciation $ (2,849)          
Delaware | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 4,179          
Building & improvements, Initial Cost to Company 5,059          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 4,179          
Building & Improvements, Gross 5,059          
Total real estate investments 9,238          
Accumulated Depreciation $ (1,258)          
District of Columbia | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 1,514          
Building & improvements, Initial Cost to Company 315          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 1,514          
Building & Improvements, Gross 315          
Total real estate investments 1,829          
Accumulated Depreciation $ (120)          
Florida | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 85          
Land & Improvements, Initial Cost to Company $ 115,076          
Building & improvements, Initial Cost to Company 224,212          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 2,426          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 9,843          
Land & Improvements, Gross 117,502          
Building & Improvements, Gross 234,055          
Total real estate investments 351,557          
Accumulated Depreciation $ (33,333)          
Florida | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 49          
Land & Improvements, Initial Cost to Company $ 59,751          
Building & improvements, Initial Cost to Company 145,540          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 2,617          
Land & Improvements, Gross 59,751          
Building & Improvements, Gross 148,157          
Total real estate investments 207,908          
Accumulated Depreciation $ (21,798)          
Georgia - Fitzgerlad | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 7,564          
Building & improvements, Initial Cost to Company 36,442          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 7,564          
Building & Improvements, Gross 36,442          
Total real estate investments 44,006          
Accumulated Depreciation $ (5,273)          
Georgia - Augusta | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 7          
Land & Improvements, Initial Cost to Company $ 15,817          
Building & improvements, Initial Cost to Company 24,507          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 288          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 1,449          
Land & Improvements, Gross 16,105          
Building & Improvements, Gross 25,956          
Total real estate investments 42,061          
Accumulated Depreciation $ (4,086)          
Georgia - Buford | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 2          
Land & Improvements, Initial Cost to Company $ 6,552          
Building & improvements, Initial Cost to Company 31,156          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 6,552          
Building & Improvements, Gross 31,156          
Total real estate investments 37,708          
Accumulated Depreciation $ (5,305)          
Georgia - Buford | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 1,132          
Building & improvements, Initial Cost to Company 2,386          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 1,132          
Building & Improvements, Gross 2,386          
Total real estate investments 3,518          
Accumulated Depreciation $ (384)          
Georgia - Other | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 65          
Land & Improvements, Initial Cost to Company $ 84,548          
Building & improvements, Initial Cost to Company 163,269          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 2,595          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 18,545          
Land & Improvements, Gross 87,143          
Building & Improvements, Gross 181,814          
Total real estate investments 268,957          
Accumulated Depreciation $ (25,057)          
Georgia - Other | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 106          
Land & Improvements, Initial Cost to Company $ 112,890          
Building & improvements, Initial Cost to Company 264,984          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 3,658          
Land & Improvements, Gross 112,890          
Building & Improvements, Gross 268,642          
Total real estate investments 381,532          
Accumulated Depreciation $ (43,446)          
Idaho | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 13          
Land & Improvements, Initial Cost to Company $ 14,584          
Building & improvements, Initial Cost to Company 17,443          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 432          
Land & Improvements, Gross 14,584          
Building & Improvements, Gross 17,875          
Total real estate investments 32,459          
Accumulated Depreciation $ (3,408)          
Idaho | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 9          
Land & Improvements, Initial Cost to Company $ 24,758          
Building & improvements, Initial Cost to Company 75,335          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 24,758          
Building & Improvements, Gross 75,335          
Total real estate investments 100,093          
Accumulated Depreciation $ (9,649)          
Illinois - Chicago | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 5          
Land & Improvements, Initial Cost to Company $ 13,464          
Building & improvements, Initial Cost to Company 12,068          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 13,464          
Building & Improvements, Gross 12,068          
Total real estate investments 25,532          
Accumulated Depreciation $ (2,250)          
Illinois - Chicago | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 6          
Land & Improvements, Initial Cost to Company $ 9,864          
Building & improvements, Initial Cost to Company 29,707          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 1,620          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 6,625          
Land & Improvements, Gross 11,484          
Building & Improvements, Gross 36,332          
Total real estate investments 47,816          
Accumulated Depreciation $ (4,609)          
Illinois - Albion | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 5          
Land & Improvements, Initial Cost to Company $ 11,358          
Building & improvements, Initial Cost to Company 38,145          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 11,358          
Building & Improvements, Gross 38,145          
Total real estate investments 49,503          
Accumulated Depreciation $ (6,774)          
Illinois - Other | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 141          
Land & Improvements, Initial Cost to Company $ 106,715          
Building & improvements, Initial Cost to Company 306,412          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 1,602          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 2,079          
Land & Improvements, Gross 108,317          
Building & Improvements, Gross 308,491          
Total real estate investments 416,808          
Accumulated Depreciation $ (47,149)          
Illinois - Other | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 43          
Land & Improvements, Initial Cost to Company $ 69,796          
Building & improvements, Initial Cost to Company 162,810          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 379          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 5,947          
Land & Improvements, Gross 70,175          
Building & Improvements, Gross 168,757          
Total real estate investments 238,932          
Accumulated Depreciation $ (25,118)          
Indiana | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 64          
Land & Improvements, Initial Cost to Company $ 85,107          
Building & improvements, Initial Cost to Company 188,198          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 515          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 1,159          
Land & Improvements, Gross 85,622          
Building & Improvements, Gross 189,357          
Total real estate investments 274,979          
Accumulated Depreciation $ (29,533)          
Indiana | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 75          
Land & Improvements, Initial Cost to Company $ 37,724          
Building & improvements, Initial Cost to Company 98,218          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 37,724          
Building & Improvements, Gross 98,218          
Total real estate investments 135,942          
Accumulated Depreciation $ (12,625)          
Iowa | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 17          
Land & Improvements, Initial Cost to Company $ 22,368          
Building & improvements, Initial Cost to Company 45,794          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 719          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 5,335          
Land & Improvements, Gross 23,087          
Building & Improvements, Gross 51,129          
Total real estate investments 74,216          
Accumulated Depreciation $ (8,398)          
Iowa | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 19          
Land & Improvements, Initial Cost to Company $ 15,378          
Building & improvements, Initial Cost to Company 48,477          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 15,378          
Building & Improvements, Gross 48,477          
Total real estate investments 63,855          
Accumulated Depreciation $ (7,307)          
Kansas | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 19          
Land & Improvements, Initial Cost to Company $ 10,144          
Building & improvements, Initial Cost to Company 46,902          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 10,144          
Building & Improvements, Gross 46,902          
Total real estate investments 57,046          
Accumulated Depreciation $ (7,699)          
Kansas | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 7          
Land & Improvements, Initial Cost to Company $ 8,283          
Building & improvements, Initial Cost to Company 25,220          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 8,283          
Building & Improvements, Gross 25,220          
Total real estate investments 33,503          
Accumulated Depreciation $ (2,190)          
Kentucky | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 35          
Land & Improvements, Initial Cost to Company $ 43,371          
Building & improvements, Initial Cost to Company 120,347          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 397          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 4,344          
Land & Improvements, Gross 43,768          
Building & Improvements, Gross 124,691          
Total real estate investments 168,459          
Accumulated Depreciation $ (14,836)          
Kentucky | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 34          
Land & Improvements, Initial Cost to Company $ 22,434          
Building & improvements, Initial Cost to Company 55,497          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 22,434          
Building & Improvements, Gross 55,497          
Total real estate investments 77,931          
Accumulated Depreciation $ (9,140)          
Louisiana | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 9          
Land & Improvements, Initial Cost to Company $ 4,518          
Building & improvements, Initial Cost to Company 14,157          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 4,518          
Building & Improvements, Gross 14,157          
Total real estate investments 18,675          
Accumulated Depreciation $ (2,154)          
Louisiana | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 29          
Land & Improvements, Initial Cost to Company $ 31,858          
Building & improvements, Initial Cost to Company 48,410          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 2,525          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 6,501          
Land & Improvements, Gross 34,383          
Building & Improvements, Gross 54,911          
Total real estate investments 89,294          
Accumulated Depreciation $ (9,683)          
Maine | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 17          
Land & Improvements, Initial Cost to Company $ 20,448          
Building & improvements, Initial Cost to Company 59,130          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 20,448          
Building & Improvements, Gross 59,130          
Total real estate investments 79,578          
Accumulated Depreciation $ (11,836)          
Maine | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 4          
Land & Improvements, Initial Cost to Company $ 1,234          
Building & improvements, Initial Cost to Company 2,096          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 1,234          
Building & Improvements, Gross 2,096          
Total real estate investments 3,330          
Accumulated Depreciation $ (525)          
Maryland | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 7          
Land & Improvements, Initial Cost to Company $ 9,613          
Building & improvements, Initial Cost to Company 11,901          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 9,613          
Building & Improvements, Gross 11,901          
Total real estate investments 21,514          
Accumulated Depreciation $ (2,047)          
Maryland | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 5          
Land & Improvements, Initial Cost to Company $ 7,657          
Building & improvements, Initial Cost to Company 18,403          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 499          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 2,132          
Land & Improvements, Gross 8,156          
Building & Improvements, Gross 20,535          
Total real estate investments 28,691          
Accumulated Depreciation $ (3,276)          
Massachusetts | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 34          
Land & Improvements, Initial Cost to Company $ 72,832          
Building & improvements, Initial Cost to Company 146,059          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 10,525          
Land & Improvements, Gross 72,832          
Building & Improvements, Gross 156,584          
Total real estate investments 229,416          
Accumulated Depreciation $ (22,786)          
Massachusetts | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 12          
Land & Improvements, Initial Cost to Company $ 28,292          
Building & improvements, Initial Cost to Company 31,264          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 6,213          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 34,243          
Land & Improvements, Gross 34,505          
Building & Improvements, Gross 65,507          
Total real estate investments 100,012          
Accumulated Depreciation $ (6,037)          
Michigan | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 92          
Land & Improvements, Initial Cost to Company $ 115,433          
Building & improvements, Initial Cost to Company 313,809          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 5,290          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 14,315          
Land & Improvements, Gross 120,723          
Building & Improvements, Gross 328,124          
Total real estate investments 448,847          
Accumulated Depreciation $ (53,335)          
Michigan | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 19          
Land & Improvements, Initial Cost to Company $ 24,701          
Building & improvements, Initial Cost to Company 71,749          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 2,812          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 5,965          
Land & Improvements, Gross 27,513          
Building & Improvements, Gross 77,714          
Total real estate investments 105,227          
Accumulated Depreciation $ (14,317)          
Minnesota | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 49          
Land & Improvements, Initial Cost to Company $ 90,212          
Building & improvements, Initial Cost to Company 189,197          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 783          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 8,453          
Land & Improvements, Gross 90,995          
Building & Improvements, Gross 197,650          
Total real estate investments 288,645          
Accumulated Depreciation $ (31,711)          
Minnesota | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 42          
Land & Improvements, Initial Cost to Company $ 50,319          
Building & improvements, Initial Cost to Company 116,296          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 1,110          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 9,192          
Land & Improvements, Gross 51,429          
Building & Improvements, Gross 125,488          
Total real estate investments 176,917          
Accumulated Depreciation $ (20,152)          
Minnesota | Collateral For CMBS Debt Dollar value            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Encumbrances $ 10,913          
Land & Improvements, Initial Cost to Company 7,058          
Building & improvements, Initial Cost to Company 17,075          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 7,058          
Building & Improvements, Gross 17,075          
Total real estate investments 24,133          
Accumulated Depreciation $ (2,962)          
Mississippi | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 31          
Land & Improvements, Initial Cost to Company $ 25,863          
Building & improvements, Initial Cost to Company 73,152          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 25,863          
Building & Improvements, Gross 73,152          
Total real estate investments 99,015          
Accumulated Depreciation $ (13,131)          
Mississippi | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 15          
Land & Improvements, Initial Cost to Company $ 18,460          
Building & improvements, Initial Cost to Company 53,286          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 370          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 2,801          
Land & Improvements, Gross 18,830          
Building & Improvements, Gross 56,087          
Total real estate investments 74,917          
Accumulated Depreciation $ (9,353)          
Mississippi | Collateral For CMBS Debt Dollar value            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 6          
Encumbrances $ 38,585          
Land & Improvements, Initial Cost to Company 17,132          
Building & improvements, Initial Cost to Company 67,651          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 17,132          
Building & Improvements, Gross 67,651          
Total real estate investments 84,783          
Accumulated Depreciation $ (12,220)          
Missouri | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 61          
Land & Improvements, Initial Cost to Company $ 51,150          
Building & improvements, Initial Cost to Company 155,557          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 1,435          
Land & Improvements, Gross 51,150          
Building & Improvements, Gross 156,992          
Total real estate investments 208,142          
Accumulated Depreciation $ (24,008)          
Missouri | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 26          
Land & Improvements, Initial Cost to Company $ 29,544          
Building & improvements, Initial Cost to Company 56,500          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 29,544          
Building & Improvements, Gross 56,500          
Total real estate investments 86,044          
Accumulated Depreciation $ (8,582)          
Montana | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 2          
Land & Improvements, Initial Cost to Company $ 6,344          
Building & improvements, Initial Cost to Company 16,881          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 4,738          
Land & Improvements, Gross 6,344          
Building & Improvements, Gross 21,619          
Total real estate investments 27,963          
Accumulated Depreciation $ (2,115)          
Montana | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 3          
Land & Improvements, Initial Cost to Company $ 5,318          
Building & improvements, Initial Cost to Company 11,882          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 5,318          
Building & Improvements, Gross 11,882          
Total real estate investments 17,200          
Accumulated Depreciation $ (2,651)          
Nebraska | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 10          
Land & Improvements, Initial Cost to Company $ 11,350          
Building & improvements, Initial Cost to Company 15,072          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 11,350          
Building & Improvements, Gross 15,072          
Total real estate investments 26,422          
Accumulated Depreciation $ (2,100)          
Nebraska | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 14          
Land & Improvements, Initial Cost to Company $ 8,037          
Building & improvements, Initial Cost to Company 28,964          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 931          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 996          
Land & Improvements, Gross 8,968          
Building & Improvements, Gross 29,960          
Total real estate investments 38,928          
Accumulated Depreciation $ (3,828)          
Nevada | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 8          
Land & Improvements, Initial Cost to Company $ 14,103          
Building & improvements, Initial Cost to Company 19,370          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 677          
Land & Improvements, Gross 14,103          
Building & Improvements, Gross 20,047          
Total real estate investments 34,150          
Accumulated Depreciation $ (2,528)          
Nevada | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 5          
Land & Improvements, Initial Cost to Company $ 9,063          
Building & improvements, Initial Cost to Company 20,653          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 1,417          
Land & Improvements, Gross 9,063          
Building & Improvements, Gross 22,070          
Total real estate investments 31,133          
Accumulated Depreciation $ (3,570)          
Nevada | Collateral For CMBS Debt Dollar value            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Encumbrances $ 5,618          
Land & Improvements, Initial Cost to Company 3,347          
Building & improvements, Initial Cost to Company 9,570          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment (1)          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment (94)          
Land & Improvements, Gross 3,346          
Building & Improvements, Gross 9,476          
Total real estate investments 12,822          
Accumulated Depreciation $ (1,894)          
New Hampshire | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 8          
Land & Improvements, Initial Cost to Company $ 9,196          
Building & improvements, Initial Cost to Company 25,556          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 9,196          
Building & Improvements, Gross 25,556          
Total real estate investments 34,752          
Accumulated Depreciation $ (4,769)          
New Hampshire | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 2          
Land & Improvements, Initial Cost to Company $ 1,278          
Building & improvements, Initial Cost to Company 8,118          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 1,278          
Building & Improvements, Gross 8,118          
Total real estate investments 9,396          
Accumulated Depreciation $ (980)          
New Jersey | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 10          
Land & Improvements, Initial Cost to Company $ 7,728          
Building & improvements, Initial Cost to Company 13,885          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 7,728          
Building & Improvements, Gross 13,885          
Total real estate investments 21,613          
Accumulated Depreciation $ (891)          
New Jersey | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 9          
Land & Improvements, Initial Cost to Company $ 11,325          
Building & improvements, Initial Cost to Company 42,360          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 11,325          
Building & Improvements, Gross 42,360          
Total real estate investments 53,685          
Accumulated Depreciation $ (7,674)          
New Mexico | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 10          
Land & Improvements, Initial Cost to Company $ 15,443          
Building & improvements, Initial Cost to Company 37,917          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 685          
Land & Improvements, Gross 15,443          
Building & Improvements, Gross 38,602          
Total real estate investments 54,045          
Accumulated Depreciation $ (4,795)          
New Mexico | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 3          
Land & Improvements, Initial Cost to Company $ 3,751          
Building & improvements, Initial Cost to Company 3,790          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 3,751          
Building & Improvements, Gross 3,790          
Total real estate investments 7,541          
Accumulated Depreciation $ (690)          
New York | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 19          
Land & Improvements, Initial Cost to Company $ 30,313          
Building & improvements, Initial Cost to Company 130,925          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 30,313          
Building & Improvements, Gross 130,925          
Total real estate investments 161,238          
Accumulated Depreciation $ (15,444)          
New York | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 15          
Land & Improvements, Initial Cost to Company $ 14,328          
Building & improvements, Initial Cost to Company 34,808          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 14,328          
Building & Improvements, Gross 34,808          
Total real estate investments 49,136          
Accumulated Depreciation $ (7,406)          
North Carolina | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 86          
Land & Improvements, Initial Cost to Company $ 80,172          
Building & improvements, Initial Cost to Company 155,950          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 4,118          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 11,312          
Land & Improvements, Gross 84,290          
Building & Improvements, Gross 167,262          
Total real estate investments 251,552          
Accumulated Depreciation $ (22,796)          
North Carolina | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 64          
Land & Improvements, Initial Cost to Company $ 45,721          
Building & improvements, Initial Cost to Company 100,887          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 45,721          
Building & Improvements, Gross 100,887          
Total real estate investments 146,608          
Accumulated Depreciation $ (15,222)          
North Dakota | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 5,176          
Building & improvements, Initial Cost to Company 32,387          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 89          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 413          
Land & Improvements, Gross 5,087          
Building & Improvements, Gross 31,974          
Total real estate investments 37,061          
Accumulated Depreciation $ (3,700)          
North Dakota | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 3          
Land & Improvements, Initial Cost to Company $ 2,823          
Building & improvements, Initial Cost to Company 13,596          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 2,823          
Building & Improvements, Gross 13,596          
Total real estate investments 16,419          
Accumulated Depreciation $ (1,936)          
North Dakota | Collateral For CMBS Debt Dollar value            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Encumbrances $ 12,947          
Land & Improvements, Initial Cost to Company 6,711          
Building & improvements, Initial Cost to Company 23,927          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 6,711          
Building & Improvements, Gross 23,927          
Total real estate investments 30,638          
Accumulated Depreciation $ (4,693)          
Ohio | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 81          
Land & Improvements, Initial Cost to Company $ 92,118          
Building & improvements, Initial Cost to Company 285,683          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 342          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 1,385          
Land & Improvements, Gross 92,460          
Building & Improvements, Gross 287,068          
Total real estate investments 379,528          
Accumulated Depreciation $ (48,293)          
Ohio | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 66          
Land & Improvements, Initial Cost to Company $ 62,894          
Building & improvements, Initial Cost to Company 180,694          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 62,894          
Building & Improvements, Gross 180,694          
Total real estate investments 243,588          
Accumulated Depreciation $ (35,777)          
Oklahoma | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 31          
Land & Improvements, Initial Cost to Company $ 30,854          
Building & improvements, Initial Cost to Company 67,490          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 2,778          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 3,859          
Land & Improvements, Gross 33,632          
Building & Improvements, Gross 71,349          
Total real estate investments 104,981          
Accumulated Depreciation $ (9,634)          
Oklahoma | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 35          
Land & Improvements, Initial Cost to Company $ 45,368          
Building & improvements, Initial Cost to Company 74,894          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 45,368          
Building & Improvements, Gross 74,894          
Total real estate investments 120,262          
Accumulated Depreciation $ (13,354)          
Oregon | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 6          
Land & Improvements, Initial Cost to Company $ 5,252          
Building & improvements, Initial Cost to Company 14,460          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 5,252          
Building & Improvements, Gross 14,460          
Total real estate investments 19,712          
Accumulated Depreciation $ (2,438)          
Oregon | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 5          
Land & Improvements, Initial Cost to Company $ 11,252          
Building & improvements, Initial Cost to Company 17,466          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 11,252          
Building & Improvements, Gross 17,466          
Total real estate investments 28,718          
Accumulated Depreciation $ (4,170)          
Pennsylvania | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 62          
Land & Improvements, Initial Cost to Company $ 78,223          
Building & improvements, Initial Cost to Company 241,029          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 2,220          
Land & Improvements, Gross 78,223          
Building & Improvements, Gross 243,249          
Total real estate investments 321,472          
Accumulated Depreciation $ (39,063)          
Pennsylvania | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 45          
Land & Improvements, Initial Cost to Company $ 43,352          
Building & improvements, Initial Cost to Company 110,377          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 43,352          
Building & Improvements, Gross 110,377          
Total real estate investments 153,729          
Accumulated Depreciation $ (17,849)          
Rhode Island | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 4          
Land & Improvements, Initial Cost to Company $ 2,269          
Building & improvements, Initial Cost to Company 8,762          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 2,269          
Building & Improvements, Gross 8,762          
Total real estate investments 11,031          
Accumulated Depreciation $ (1,214)          
Rhode Island | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 6          
Land & Improvements, Initial Cost to Company $ 6,093          
Building & improvements, Initial Cost to Company 13,369          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 6,093          
Building & Improvements, Gross 13,369          
Total real estate investments 19,462          
Accumulated Depreciation $ (2,230)          
South Carolina | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 52          
Land & Improvements, Initial Cost to Company $ 54,616          
Building & improvements, Initial Cost to Company 151,738          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 4,755          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 12,295          
Land & Improvements, Gross 59,371          
Building & Improvements, Gross 164,033          
Total real estate investments 223,404          
Accumulated Depreciation $ (25,858)          
South Carolina | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 30          
Land & Improvements, Initial Cost to Company $ 22,351          
Building & improvements, Initial Cost to Company 58,981          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 22,351          
Building & Improvements, Gross 58,981          
Total real estate investments 81,332          
Accumulated Depreciation $ (7,515)          
South Dakota | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 12          
Land & Improvements, Initial Cost to Company $ 24,600          
Building & improvements, Initial Cost to Company 69,945          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 24,600          
Building & Improvements, Gross 69,945          
Total real estate investments 94,545          
Accumulated Depreciation $ (9,341)          
South Dakota | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 7          
Land & Improvements, Initial Cost to Company $ 13,236          
Building & improvements, Initial Cost to Company 33,123          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 13,236          
Building & Improvements, Gross 33,123          
Total real estate investments 46,359          
Accumulated Depreciation $ (4,990)          
Tennessee | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 48          
Land & Improvements, Initial Cost to Company $ 62,661          
Building & improvements, Initial Cost to Company 171,940          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 3,183          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 10,026          
Land & Improvements, Gross 65,844          
Building & Improvements, Gross 181,966          
Total real estate investments 247,810          
Accumulated Depreciation $ (26,425)          
Tennessee | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 62          
Land & Improvements, Initial Cost to Company $ 69,942          
Building & improvements, Initial Cost to Company 152,080          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 1,046          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 3,792          
Land & Improvements, Gross 70,988          
Building & Improvements, Gross 155,872          
Total real estate investments 226,860          
Accumulated Depreciation $ (27,550)          
Texas - Abilene | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 7,065          
Building & improvements, Initial Cost to Company 36,904          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 7,065          
Building & Improvements, Gross 36,904          
Total real estate investments 43,969          
Accumulated Depreciation $ (3,592)          
Texas - Abilene | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 792          
Building & improvements, Initial Cost to Company 2,793          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 792          
Building & Improvements, Gross 2,793          
Total real estate investments 3,585          
Accumulated Depreciation $ (618)          
Texas - Amarillo | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 4          
Land & Improvements, Initial Cost to Company $ 5,425          
Building & improvements, Initial Cost to Company 17,573          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 320          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 5,175          
Land & Improvements, Gross 5,745          
Building & Improvements, Gross 22,748          
Total real estate investments 28,493          
Accumulated Depreciation $ (3,009)          
Texas - Amarillo | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 379          
Building & improvements, Initial Cost to Company 389          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 379          
Building & Improvements, Gross 389          
Total real estate investments 768          
Accumulated Depreciation $ (56)          
Texas - Arlington | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 2          
Land & Improvements, Initial Cost to Company $ 2,031          
Building & improvements, Initial Cost to Company 5,975          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 2,031          
Building & Improvements, Gross 5,975          
Total real estate investments 8,006          
Accumulated Depreciation $ (1,108)          
Texas - Arlington | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 4          
Land & Improvements, Initial Cost to Company $ 3,816          
Building & improvements, Initial Cost to Company 13,367          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 3,816          
Building & Improvements, Gross 13,367          
Total real estate investments 17,183          
Accumulated Depreciation $ (2,097)          
Texas - Austin | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 4          
Land & Improvements, Initial Cost to Company $ 6,932          
Building & improvements, Initial Cost to Company 14,733          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 6,932          
Building & Improvements, Gross 14,733          
Total real estate investments 21,665          
Accumulated Depreciation $ (1,821)          
Texas - Austin | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 2,461          
Building & improvements, Initial Cost to Company 5,388          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 2,461          
Building & Improvements, Gross 5,388          
Total real estate investments 7,849          
Accumulated Depreciation $ (734)          
Texas-Beaumont | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 3          
Land & Improvements, Initial Cost to Company $ 2,612          
Building & improvements, Initial Cost to Company 11,690          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 2,612          
Building & Improvements, Gross 11,690          
Total real estate investments 14,302          
Accumulated Depreciation $ (1,598)          
Texas-Beaumont | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 884          
Building & improvements, Initial Cost to Company 2,065          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 884          
Building & Improvements, Gross 2,065          
Total real estate investments 2,949          
Accumulated Depreciation $ (392)          
Texas-Cedar Park | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 3          
Land & Improvements, Initial Cost to Company $ 3,398          
Building & improvements, Initial Cost to Company 8,692          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 3,398          
Building & Improvements, Gross 8,692          
Total real estate investments 12,090          
Accumulated Depreciation $ (1,024)          
Texas-Cedar Park | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 1,518          
Building & improvements, Initial Cost to Company 2,888          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 1,518          
Building & Improvements, Gross 2,888          
Total real estate investments 4,406          
Accumulated Depreciation $ (299)          
Texas - Baytown | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 4          
Land & Improvements, Initial Cost to Company $ 1,697          
Building & improvements, Initial Cost to Company 16,328          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 161          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 39          
Land & Improvements, Gross 1,858          
Building & Improvements, Gross 16,367          
Total real estate investments 18,225          
Accumulated Depreciation $ (1,090)          
Texas - Corpus Christi | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 5          
Land & Improvements, Initial Cost to Company $ 9,968          
Building & improvements, Initial Cost to Company 20,928          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 9,968          
Building & Improvements, Gross 20,928          
Total real estate investments 30,896          
Accumulated Depreciation $ (4,046)          
Texas - Corpus Christi | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 2          
Land & Improvements, Initial Cost to Company $ 1,835          
Building & improvements, Initial Cost to Company 2,685          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 1,835          
Building & Improvements, Gross 2,685          
Total real estate investments 4,520          
Accumulated Depreciation $ (408)          
Texas - Cypress | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 2          
Land & Improvements, Initial Cost to Company $ 2,168          
Building & improvements, Initial Cost to Company 5,110          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 248          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 11          
Land & Improvements, Gross 2,416          
Building & Improvements, Gross 5,121          
Total real estate investments 7,537          
Accumulated Depreciation $ (647)          
Texas - Cypress | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 4,335          
Building & improvements, Initial Cost to Company 8,688          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 4,335          
Building & Improvements, Gross 8,688          
Total real estate investments 13,023          
Accumulated Depreciation $ (878)          
Texas-Dripping Springs | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 1,653          
Building & improvements, Initial Cost to Company 6,897          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 1,653          
Building & Improvements, Gross 6,897          
Total real estate investments 8,550          
Accumulated Depreciation $ (890)          
Texas-Dripping Springs | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 4,218          
Building & improvements, Initial Cost to Company 4,751          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 4,218          
Building & Improvements, Gross 4,751          
Total real estate investments 8,969          
Accumulated Depreciation $ (267)          
Texas - Forney | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 2          
Land & Improvements, Initial Cost to Company $ 4,372          
Building & improvements, Initial Cost to Company 8,885          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 4,372          
Building & Improvements, Gross 8,885          
Total real estate investments 13,257          
Accumulated Depreciation $ (1,059)          
Texas - Forney | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 1,091          
Building & improvements, Initial Cost to Company 2,921          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 1,091          
Building & Improvements, Gross 2,921          
Total real estate investments 4,012          
Accumulated Depreciation $ (404)          
Texas - Fort Worth | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 5          
Land & Improvements, Initial Cost to Company $ 9,619          
Building & improvements, Initial Cost to Company 22,361          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 9,619          
Building & Improvements, Gross 22,361          
Total real estate investments 31,980          
Accumulated Depreciation $ (2,901)          
Texas - Fort Worth | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 4          
Land & Improvements, Initial Cost to Company $ 9,090          
Building & improvements, Initial Cost to Company 23,394          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 9,090          
Building & Improvements, Gross 23,394          
Total real estate investments 32,484          
Accumulated Depreciation $ (2,321)          
Texas - Frisco | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 4          
Land & Improvements, Initial Cost to Company $ 6,408          
Building & improvements, Initial Cost to Company 13,316          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 6,408          
Building & Improvements, Gross 13,316          
Total real estate investments 19,724          
Accumulated Depreciation $ (1,686)          
Texas - Frisco | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 2          
Land & Improvements, Initial Cost to Company $ 5,272          
Building & improvements, Initial Cost to Company 6,679          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 161          
Land & Improvements, Gross 5,272          
Building & Improvements, Gross 6,840          
Total real estate investments 12,112          
Accumulated Depreciation $ (964)          
Texas - Harlingen | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 4          
Land & Improvements, Initial Cost to Company $ 4,078          
Building & improvements, Initial Cost to Company 11,812          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 4,078          
Building & Improvements, Gross 11,812          
Total real estate investments 15,890          
Accumulated Depreciation $ (2,060)          
Texas - Harlingen | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 1,184          
Building & improvements, Initial Cost to Company 3,798          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 1,184          
Building & Improvements, Gross 3,798          
Total real estate investments 4,982          
Accumulated Depreciation $ (377)          
Texas - Highlands | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 7,093          
Building & improvements, Initial Cost to Company 22,938          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 7,093          
Building & Improvements, Gross 22,938          
Total real estate investments 30,031          
Accumulated Depreciation $ (1,635)          
Texas - Houston | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 21          
Land & Improvements, Initial Cost to Company $ 33,103          
Building & improvements, Initial Cost to Company 51,216          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 33,103          
Building & Improvements, Gross 51,216          
Total real estate investments 84,319          
Accumulated Depreciation $ (7,934)          
Texas - Houston | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 7          
Land & Improvements, Initial Cost to Company $ 20,964          
Building & improvements, Initial Cost to Company 34,006          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 20,964          
Building & Improvements, Gross 34,006          
Total real estate investments 54,970          
Accumulated Depreciation $ (5,818)          
Texas - Humble | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 2          
Land & Improvements, Initial Cost to Company $ 5,464          
Building & improvements, Initial Cost to Company 14,206          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 112          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 344          
Land & Improvements, Gross 5,576          
Building & Improvements, Gross 14,550          
Total real estate investments 20,126          
Accumulated Depreciation $ (1,605)          
Texas - Humble | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 3          
Land & Improvements, Initial Cost to Company $ 2,170          
Building & improvements, Initial Cost to Company 4,937          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 2,170          
Building & Improvements, Gross 4,937          
Total real estate investments 7,107          
Accumulated Depreciation $ (671)          
Texas - Katy | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 4          
Land & Improvements, Initial Cost to Company $ 5,030          
Building & improvements, Initial Cost to Company 7,154          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 264          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment (51)          
Land & Improvements, Gross 5,294          
Building & Improvements, Gross 7,103          
Total real estate investments 12,397          
Accumulated Depreciation $ (1,423)          
Texas - Katy | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 1,844          
Building & improvements, Initial Cost to Company 4,121          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 1,844          
Building & Improvements, Gross 4,121          
Total real estate investments 5,965          
Accumulated Depreciation $ (785)          
Texas-Kileen | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 2,771          
Building & improvements, Initial Cost to Company 14,831          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 2,771          
Building & Improvements, Gross 14,831          
Total real estate investments 17,602          
Accumulated Depreciation $ (216)          
Texas - League City | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 2          
Land & Improvements, Initial Cost to Company $ 7,428          
Building & improvements, Initial Cost to Company 15,930          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 266          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 2,834          
Land & Improvements, Gross 7,694          
Building & Improvements, Gross 18,764          
Total real estate investments 26,458          
Accumulated Depreciation $ (2,005)          
Texas - Lubbock | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 6          
Land & Improvements, Initial Cost to Company $ 9,011          
Building & improvements, Initial Cost to Company 22,231          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 9,011          
Building & Improvements, Gross 22,231          
Total real estate investments 31,242          
Accumulated Depreciation $ (2,055)          
Texas - Lubbock | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 4          
Land & Improvements, Initial Cost to Company $ 10,065          
Building & improvements, Initial Cost to Company 19,371          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 116          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 1,640          
Land & Improvements, Gross 10,181          
Building & Improvements, Gross 21,011          
Total real estate investments 31,192          
Accumulated Depreciation $ (3,388)          
Texas - Lumberton | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 896          
Building & improvements, Initial Cost to Company 16,853          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 896          
Building & Improvements, Gross 16,853          
Total real estate investments 17,749          
Accumulated Depreciation $ (1,015)          
Texas - McAllen | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 4          
Land & Improvements, Initial Cost to Company $ 4,771          
Building & improvements, Initial Cost to Company 8,496          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 4,771          
Building & Improvements, Gross 8,496          
Total real estate investments 13,267          
Accumulated Depreciation $ (1,423)          
Texas - McAllen | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 3          
Land & Improvements, Initial Cost to Company $ 6,100          
Building & improvements, Initial Cost to Company 9,626          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 171          
Land & Improvements, Gross 6,100          
Building & Improvements, Gross 9,797          
Total real estate investments 15,897          
Accumulated Depreciation $ (1,495)          
Texas - Mesquite | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 3          
Land & Improvements, Initial Cost to Company $ 4,540          
Building & improvements, Initial Cost to Company 13,908          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 182          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 4,722          
Building & Improvements, Gross 13,908          
Total real estate investments 18,630          
Accumulated Depreciation $ (1,784)          
Texas - Pearland | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 2          
Land & Improvements, Initial Cost to Company $ 1,532          
Building & improvements, Initial Cost to Company 9,324          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 1,532          
Building & Improvements, Gross 9,324          
Total real estate investments 10,856          
Accumulated Depreciation $ (564)          
Texas - Pearland | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 3,133          
Building & improvements, Initial Cost to Company 5,150          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 3,133          
Building & Improvements, Gross 5,150          
Total real estate investments 8,283          
Accumulated Depreciation $ (620)          
Texas - San Antonio | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 10          
Land & Improvements, Initial Cost to Company $ 15,448          
Building & improvements, Initial Cost to Company 18,660          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 15,448          
Building & Improvements, Gross 18,660          
Total real estate investments 34,108          
Accumulated Depreciation $ (3,633)          
Texas - San Antonio | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 4          
Land & Improvements, Initial Cost to Company $ 9,476          
Building & improvements, Initial Cost to Company 14,337          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 11          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 522          
Land & Improvements, Gross 9,487          
Building & Improvements, Gross 14,859          
Total real estate investments 24,346          
Accumulated Depreciation $ (2,375)          
Texas-Spring | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 669          
Building & improvements, Initial Cost to Company 2,817          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 669          
Building & Improvements, Gross 2,817          
Total real estate investments 3,486          
Accumulated Depreciation $ (648)          
Texas-Spring | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 2          
Land & Improvements, Initial Cost to Company $ 5,130          
Building & improvements, Initial Cost to Company 9,981          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 5,130          
Building & Improvements, Gross 9,981          
Total real estate investments 15,111          
Accumulated Depreciation $ (156)          
Texas-Weslaco | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 3          
Land & Improvements, Initial Cost to Company $ 2,454          
Building & improvements, Initial Cost to Company 6,299          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 2,454          
Building & Improvements, Gross 6,299          
Total real estate investments 8,753          
Accumulated Depreciation $ (1,024)          
Texas-Weslaco | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 2          
Land & Improvements, Initial Cost to Company $ 2,757          
Building & improvements, Initial Cost to Company 5,002          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 2,757          
Building & Improvements, Gross 5,002          
Total real estate investments 7,759          
Accumulated Depreciation $ (609)          
Texas - Yoakum | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 3,665          
Building & improvements, Initial Cost to Company 20,107          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 3,665          
Building & Improvements, Gross 20,107          
Total real estate investments 23,772          
Accumulated Depreciation $ (2,467)          
Texas - Other | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 134          
Land & Improvements, Initial Cost to Company $ 142,021          
Building & improvements, Initial Cost to Company 282,311          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 3,901          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 12,501          
Land & Improvements, Gross 145,922          
Building & Improvements, Gross 294,812          
Total real estate investments 440,734          
Accumulated Depreciation $ (41,870)          
Texas - Other | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 63          
Land & Improvements, Initial Cost to Company $ 66,663          
Building & improvements, Initial Cost to Company 151,885          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 115          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 3,753          
Land & Improvements, Gross 66,778          
Building & Improvements, Gross 155,638          
Total real estate investments 222,416          
Accumulated Depreciation $ (23,327)          
Utah | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 10          
Land & Improvements, Initial Cost to Company $ 24,887          
Building & improvements, Initial Cost to Company 41,572          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 24,887          
Building & Improvements, Gross 41,572          
Total real estate investments 66,459          
Accumulated Depreciation $ (7,129)          
Utah | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 4          
Land & Improvements, Initial Cost to Company $ 4,751          
Building & improvements, Initial Cost to Company 11,404          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 4,751          
Building & Improvements, Gross 11,404          
Total real estate investments 16,155          
Accumulated Depreciation $ (1,974)          
Vermont | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 5          
Land & Improvements, Initial Cost to Company $ 1,754          
Building & improvements, Initial Cost to Company 3,015          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 1,754          
Total real estate investments 4,769          
Accumulated Depreciation $ (632)          
Vermont | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 2          
Land & Improvements, Initial Cost to Company $ 565          
Building & improvements, Initial Cost to Company 1,024          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 565          
Building & Improvements, Gross 1,024          
Total real estate investments 1,589          
Accumulated Depreciation $ (267)          
Virginia | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 31          
Building & improvements, Initial Cost to Company $ 111,670          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 5,895          
Land & Improvements, Gross 49,548          
Building & Improvements, Gross 117,565          
Total real estate investments 167,113          
Accumulated Depreciation $ (18,906)          
Virginia | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 14          
Land & Improvements, Initial Cost to Company $ 12,010          
Building & improvements, Initial Cost to Company 36,372          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 12,010          
Building & Improvements, Gross 36,372          
Total real estate investments 48,382          
Accumulated Depreciation $ (5,501)          
Washington | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 10          
Land & Improvements, Initial Cost to Company $ 15,277          
Building & improvements, Initial Cost to Company 31,882          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 2,003          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 2,449          
Land & Improvements, Gross 17,280          
Building & Improvements, Gross 34,331          
Total real estate investments 51,611          
Accumulated Depreciation $ (5,569)          
Washington | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 10          
Land & Improvements, Initial Cost to Company $ 28,659          
Building & improvements, Initial Cost to Company 32,815          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 108          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 4,954          
Land & Improvements, Gross 28,767          
Building & Improvements, Gross 37,769          
Total real estate investments 66,536          
Accumulated Depreciation $ (7,204)          
West Virginia | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 13          
Land & Improvements, Initial Cost to Company $ 12,924          
Building & improvements, Initial Cost to Company 29,158          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 404          
Land & Improvements, Gross 12,924          
Building & Improvements, Gross 29,562          
Total real estate investments 42,486          
Accumulated Depreciation $ (4,349)          
West Virginia | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 12          
Land & Improvements, Initial Cost to Company $ 9,428          
Building & improvements, Initial Cost to Company 21,339          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 9,428          
Building & Improvements, Gross 21,339          
Total real estate investments 30,767          
Accumulated Depreciation $ (2,547)          
Wisconsin - Colby | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Land & Improvements, Initial Cost to Company $ 5,261          
Building & improvements, Initial Cost to Company 34,573          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 5,261          
Building & Improvements, Gross 34,573          
Total real estate investments 39,834          
Accumulated Depreciation $ (6,815)          
Wisconsin - Other | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 66          
Land & Improvements, Initial Cost to Company $ 111,615          
Building & improvements, Initial Cost to Company 356,291          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 1,104          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 625          
Land & Improvements, Gross 112,719          
Building & Improvements, Gross 356,916          
Total real estate investments 469,635          
Accumulated Depreciation $ (52,386)          
Wisconsin - Other | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 37          
Land & Improvements, Initial Cost to Company $ 38,268          
Building & improvements, Initial Cost to Company 111,481          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 38,268          
Building & Improvements, Gross 111,481          
Total real estate investments 149,749          
Accumulated Depreciation $ (18,429)          
Wisconsin - Other | Collateral For CMBS Debt Dollar value            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 2          
Encumbrances $ 17,123          
Land & Improvements, Initial Cost to Company 10,344          
Building & improvements, Initial Cost to Company 29,642          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 10,344          
Building & Improvements, Gross 29,642          
Total real estate investments 39,986          
Accumulated Depreciation $ (5,916)          
Wisconsin-Green Bay | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 2          
Land & Improvements, Initial Cost to Company $ 3,120          
Building & improvements, Initial Cost to Company 6,909          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 3,120          
Building & Improvements, Gross 6,909          
Total real estate investments 10,029          
Accumulated Depreciation $ (921)          
Wisconsin-Green Bay | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 1          
Wisconsin-Green Bay | Collateral For CMBS Debt Dollar value            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Encumbrances $ 12,894          
Land & Improvements, Initial Cost to Company 8,153          
Building & improvements, Initial Cost to Company 23,768          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 8,153          
Building & Improvements, Gross 23,768          
Total real estate investments 31,921          
Accumulated Depreciation $ (4,723)          
Wyoming | Unencumbered            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 3          
Land & Improvements, Initial Cost to Company $ 1,446          
Building & improvements, Initial Cost to Company 3,558          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Land & Improvements, Gross 1,446          
Building & Improvements, Gross 3,558          
Total real estate investments 5,004          
Accumulated Depreciation $ (405)          
Wyoming | (f)            
SEC Schedule III, Real Estate and Accumulated Depreciation [Line Items]            
Number of Properties | Property 3          
Land & Improvements, Initial Cost to Company $ 6,041          
Building & improvements, Initial Cost to Company 15,382          
Land & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment 0          
Building & Improvements, Cost Capitalized Subsequent to Acquisition including Impairment (238)          
Land & Improvements, Gross 6,041          
Building & Improvements, Gross 15,144          
Total real estate investments 21,185          
Accumulated Depreciation $ (1,788)          
v3.25.4
Schedule III - Real Estate and Accumulated Depreciation - Rollforward (Details) - USD ($)
$ in Thousands
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Reconciliation of total real estate carrying value        
Balance, beginning of year $ 11,198,897 $ 11,236,730 $ 13,346,817 $ 13,178,994
Balance, beginning of year   12,725,295 13,346,817 13,178,994
Acquisitions 39,920 386,842 623,781 584,366
Improvements 2,532 130,787 197,599 102,933
Other 0 29,078 11,294 8,716
Provision for impairment of real estate 0 (17,853) (24,433) (21,862)
Other (3,859) 0 (137,144) (176,008)
Cost of real estate sold (760) (75,155) (416,600) (330,322)
Reclasses to held for sale 0 0 (8,356) 0
Balance, end of year 11,236,730 13,178,994 13,592,958 13,346,817
Balance, end of year 12,725,295 13,178,994   13,346,817
Reconciliation of accumulated depreciation for the years ended:        
Balance, beginning of year (1,410,829) (1,438,138) (984,685) (479,243)
Depreciation expense (27,482) (482,246) (535,793) (533,299)
Accumulated depreciation associated with real estate sold 173 3,003 39,131 15,779
Other 0 0 20,255 12,078
Reclasses to held for sale   0 (112) 0
Balance, end of year $ (1,438,138) $ (479,243) $ (1,460,980) $ (984,685)
Buildings | Minimum        
Reconciliation of accumulated depreciation for the years ended:        
Estimated useful life     20 years  
Buildings | Maximum        
Reconciliation of accumulated depreciation for the years ended:        
Estimated useful life     40 years  
Land improvements | Minimum        
Reconciliation of accumulated depreciation for the years ended:        
Estimated useful life     10 years  
Land improvements | Maximum        
Reconciliation of accumulated depreciation for the years ended:        
Estimated useful life     15 years  
v3.25.4
Schedule IV - Mortgage Loans on Real Estate (Details)
1 Months Ended 11 Months Ended 12 Months Ended
Feb. 02, 2023
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2025
USD ($)
Property
Dec. 31, 2024
USD ($)
Mortgage Loans on Real Estate        
Outstanding face amount of mortgages     $ 561,206,000  
Carrying amount of mortgages $ 350,118,000 $ 124,783,000 561,444,000 $ 230,966,000
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, beginning of period 342,420,000 350,118,000 230,966,000 124,783,000
Balance, beginning of period   359,124,000   124,783,000
New and additions to mortgage loans 7,703,000 92,699,000 335,013,000 109,518,000
Other capitalized loan origination costs 0 220,000 1,606,000 593,000
Collections of principal 0 (26,489,000) (5,343,000) (753,000)
Sale of loans to related party 0 (299,142,000) 0 0
Other: Amortization of premiums on notes receivable 0 (619,000) (119,000) (22,000)
Other: (Provisions for) reduction in loan losses 0 (1,006,000) (575,000) (826,000)
Other: Amortization of loan origination costs (5,000) (4,000) (104,000) (5,000)
Other: Non-cash principal reduction 0 0 0 (2,322,000)
Balance, end of period 350,118,000 124,783,000 $ 561,444,000 $ 230,966,000
Balance, end of period $ 359,124,000 $ 124,783,000    
Movie Theater Properties, North Carolina        
Mortgage Loans on Real Estate        
Interest Rate     8.35%  
Final Payment Terms, Balloon payment     $ 9,700,000  
Prior Liens     0  
Outstanding face amount of mortgages     9,723,000  
Carrying amount of mortgages     9,705,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 9,705,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     2  
Restaurant, Indiana        
Mortgage Loans on Real Estate        
Interest Rate     7.50%  
Prior Liens     $ 0  
Outstanding face amount of mortgages     3,062,000  
Carrying amount of mortgages     3,050,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 3,050,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     4  
Restaurant Secured By Properties In Montana        
Mortgage Loans on Real Estate        
Interest Rate     9.72%  
Final Payment Terms, Balloon payment     $ 2,100,000  
Prior Liens     0  
Outstanding face amount of mortgages     2,340,000  
Carrying amount of mortgages     2,340,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 2,340,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     1  
Manufacturing properties In Illinois, Michigan, Oklahoma, and Texas        
Mortgage Loans on Real Estate        
Interest Rate     7.96%  
Final Payment Terms, Balloon payment     $ 22,200,000  
Prior Liens     0  
Outstanding face amount of mortgages     32,001,000  
Carrying amount of mortgages     31,702,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 31,702,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     6  
Restaurant, Ohio        
Mortgage Loans on Real Estate        
Interest Rate     8.96%  
Prior Liens     $ 0  
Outstanding face amount of mortgages     2,945,000  
Carrying amount of mortgages     2,946,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 2,946,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     3  
Athletic Club Secured By Properties In Chicago, IL        
Mortgage Loans on Real Estate        
Interest Rate     7.60%  
Prior Liens     $ 0  
Outstanding face amount of mortgages     14,840,000  
Carrying amount of mortgages     15,161,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 15,161,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     1  
Restaurants Located Across Fourteen States        
Mortgage Loans on Real Estate        
Interest Rate     8.80%  
Final Payment Terms, Balloon payment     $ 191,800,000  
Prior Liens     0  
Outstanding face amount of mortgages     223,875,000  
Carrying amount of mortgages     224,607,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 224,607,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     125  
Leasehold interest in an amusement park in Ontario, Canada        
Mortgage Loans on Real Estate        
Interest Rate     11.39%  
Prior Liens     $ 0  
Outstanding face amount of mortgages     24,710,000  
Carrying amount of mortgages     24,474,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 24,474,000  
Manufacturing Property In New Jersey        
Mortgage Loans on Real Estate        
Interest Rate     10.87%  
Final Payment Terms, Balloon payment     $ 27,500,000  
Prior Liens     0  
Outstanding face amount of mortgages     29,884,000  
Carrying amount of mortgages     29,583,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 29,583,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     1  
Specialized Improvements Within Properties In Iowa, Illinois, Indiana, Kansas, Missouri and Nebraska        
Mortgage Loans on Real Estate        
Interest Rate     9.18%  
Final Payment Terms, Balloon payment     $ 5,100,000  
Prior Liens     0  
Outstanding face amount of mortgages     10,686,000  
Carrying amount of mortgages     10,611,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 10,611,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     12  
Rehabilitation Property In California        
Mortgage Loans on Real Estate        
Interest Rate     8.75%  
Final Payment Terms, Balloon payment     $ 46,700,000  
Prior Liens     0  
Outstanding face amount of mortgages     49,042,000  
Carrying amount of mortgages     49,355,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 49,355,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     1  
Manufacturing Properties In Kansas, Washington and Canada        
Mortgage Loans on Real Estate        
Interest Rate     8.75%  
Final Payment Terms, Balloon payment     $ 53,000,000  
Prior Liens     0  
Outstanding face amount of mortgages     56,041,000  
Carrying amount of mortgages     55,881,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 55,881,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     3  
Entertainment Facility in Texas        
Mortgage Loans on Real Estate        
Interest Rate     8.05%  
Final Payment Terms, Balloon payment     $ 14,300,000  
Prior Liens     0  
Outstanding face amount of mortgages     19,472,000  
Carrying amount of mortgages     19,467,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 19,467,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     1  
Medical Offices In SC, NC And VA        
Mortgage Loans on Real Estate        
Interest Rate     7.50%  
Final Payment Terms, Balloon payment     $ 6,700,000  
Prior Liens     0  
Outstanding face amount of mortgages     8,424,000  
Carrying amount of mortgages     8,422,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 8,422,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     5  
Entertainment Facility In Utah        
Mortgage Loans on Real Estate        
Interest Rate     9.75%  
Final Payment Terms, Balloon payment     $ 5,400,000  
Prior Liens     0  
Outstanding face amount of mortgages     5,784,000  
Carrying amount of mortgages     5,834,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 5,834,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     1  
Ski Resort Located In Nevada        
Mortgage Loans on Real Estate        
Interest Rate     8.50%  
Final Payment Terms, Balloon payment     $ 7,100,000  
Prior Liens     0  
Outstanding face amount of mortgages     7,990,000  
Carrying amount of mortgages     7,958,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 7,958,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     1  
Piece Of Land In Texas        
Mortgage Loans on Real Estate        
Interest Rate     9.00%  
Final Payment Terms, Balloon payment     $ 4,300,000  
Prior Liens     0  
Outstanding face amount of mortgages     4,996,000  
Carrying amount of mortgages     5,090,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 5,090,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     1  
Car Dealership In Escondido, CA        
Mortgage Loans on Real Estate        
Interest Rate     8.50%  
Final Payment Terms, Balloon payment     $ 20,500,000  
Prior Liens     0  
Outstanding face amount of mortgages     25,000,000  
Carrying amount of mortgages     24,923,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 24,923,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     1  
Car Dealership In Lake Elsinore, CA        
Mortgage Loans on Real Estate        
Interest Rate     8.50%  
Final Payment Terms, Balloon payment     $ 13,900,000  
Prior Liens     0  
Outstanding face amount of mortgages     17,000,000  
Carrying amount of mortgages     16,983,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 16,983,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     1  
Bowling Alley in Washington        
Mortgage Loans on Real Estate        
Interest Rate     10.00%  
Final Payment Terms, Balloon payment     $ 3,800,000  
Prior Liens     0  
Outstanding face amount of mortgages     3,752,000  
Carrying amount of mortgages     3,751,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 3,751,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     1  
Medical Facility in North Carolina        
Mortgage Loans on Real Estate        
Interest Rate     8.50%  
Final Payment Terms, Balloon payment     $ 700,000  
Prior Liens     0  
Outstanding face amount of mortgages     650,000  
Carrying amount of mortgages     650,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 650,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     1  
Entertainment Facility In Illinois        
Mortgage Loans on Real Estate        
Interest Rate     8.50%  
Final Payment Terms, Balloon payment     $ 8,000,000  
Prior Liens     0  
Outstanding face amount of mortgages     8,989,000  
Carrying amount of mortgages     8,951,000  
Movement in Mortgage Loans on Real Estate [Roll Forward]        
Balance, end of period     $ 8,951,000  
Mortgage Loans on Real Estate, Other Required Disclosures [Abstract]        
Number of property locations of investments (in properties) | Property     1  
v3.25.4
Schedule IV - Mortgage Loans on Real Estate (Parenthetical) (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Mortgage Loans on Real Estate [Line Items]  
Mortgages held for federal income tax purposes $ 563.9