The following table summarizes the net carrying value of commercial real estate:
Depreciable Life / Estimated Useful Life (Years)(A)
December 31, 2025
Commercial Real Estate Tangible Assets:
LandN/A$1,721,869 
Buildings and improvements
5 to 40
2,300,895 
Total commercial real estate tangible assets, at cost4,022,764 
Accumulated depreciation(4,007)
Total commercial real estate tangible assets, net4,018,757 
Commercial Real Estate Intangible Assets:
In-place leases
7.8
1,044,592 
Above-market leases
7.8
99,831 
Total commercial real estate intangible assets, gross1,144,423 
In-place leases accumulated amortization(6,347)
Above-market leases(585)
Accumulated amortization(6,932)
Total commercial real estate intangible assets, net1,137,491 
Commercial Real Estate, Net$5,156,248 
(A)The estimated useful lives of commercial real estate intangible assets represents the weighted-average useful life.
The following table summarizes the net carrying value of investments in SFR properties:
December 31,
20252024
Land$192,335 $191,992 
Building759,716 767,966 
Capital improvements163,496 150,811 
Total gross investment in SFR properties1,115,547 1,110,769 
Accumulated depreciation(110,630)(82,474)
Investment in SFR Properties, Net$1,004,917 $1,028,295 

Historical Timeline

Fiscal YearFiled
2025Feb 19, 2026Showing above
2024Feb 18, 2025
2023Feb 20, 2024
2022Feb 17, 2023

About PP&E Disclosures

The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.

Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.