Copper Property CTL Pass Through Trust Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Cover
Financial Statements
Notes to Financial Statements
Accounting Policies
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
- INVESTMENT PROPERTIES (Tables)
- LEASES (Tables)
Notes Details

LEASES - Lease Income (Details)

v3.21.1

LEASES - Lease Income (Details) - USD ($) $ in Thousands	2 Months Ended	3 Months Ended
LEASES - Lease Income (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Mar. 31, 2021
Lease income related to fixed lease payments
Base rent	$ 15,999
Straight-line rental income, net	10,774
Lease income related to variable lease payments
Ground lease reimbursement income	681
Other
Amortization of above and below market lease intangibles	(1)
Lease income	$ 27,453
Master lease, percent rent abatement in first year	50.00%	50.00%

- Definition

Lease Income, Fixed And Variable

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- Definition

Lease Income, Other

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- Definition

Operating Lease, Percent Rent Abatement In Year One

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- Definition

Variable Lease Income

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- Definition

Amount of non-cash amortization of intangible asset (liability) for above and below market leases.

+ References

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-Publisher FASB
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Amount of operating lease income from lease payments and variable lease payments paid and payable to lessor. Includes, but is not limited to, variable lease payments not included in measurement of lease receivable.

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Amount of operating lease income from lease payments paid and payable to lessor. Excludes variable lease payments not included in measurement of lease receivable.

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Amount of operating lease income from variable lease payments paid and payable to lessor, excluding amount included in measurement of lease receivable.

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Amount of the adjustment to rental revenues to measure escalating leasing revenues on a straight line basis.

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