Company: EPR-PE
Filing Date: 2025-10-30
Form Type: 10-Q
Source: 0001045450-25-000135
Chunk: 34

Company: EPR PROPERTIES
Filing Date: 2025-10-30
Form: 10-Q
Item: Part I, Item 1
Chunk 34
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's total revenue derived from rental or interest payments from Topgolf, AMC and Regal (dollars in thousands): Nine Months Ended September 30,20252024Total Revenue% of Company's Total RevenueTotal Revenue% of Company's Total RevenueTopgolf$75,593 14.1 %$74,657 14.3 %AMC72,241 13.5 %70,662 13.6 %Regal64,082 12.0 %57,677 11.1 %Impact of Recently Issued Accounting StandardsIn December 2023, the FASB issued Accounting Standards Update (ASU) No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The ASU enhances annual income tax disclosures by requiring entities to disclose specific categories in the rate reconciliation and provide additional information for reconciling items that meet a quantitative threshold. In addition, the ASU requires annual disclosure of income taxes paid disaggregated by jurisdiction. The guidance became effective for fiscal year beginning after December 15, 2024 on a prospective basis. The Company will include such disclosure in its Annual Report on Form10-K for the year ended December 31, 2025. 

In November 2024, the FASB issued ASU No. 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 22-40): Disaggregation of Income Statement Expenses. The ASU requires entities to provide enhanced disclosures related to certain income statement costs and expenses in the notes to the financial statements. The guidance is effective for annual reporting periods beginning after December 15, 2026 and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact this guidance will have on the Company's financial statements and related disclosures. 

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3. Real Estate Investments

The following table summarizes the carrying amounts of real estate investments as of September 30, 2025 and December 31, 2024 (in thousands):September 30, 2025December 31, 2024Buildings and improvements$4,704,285 $4,632,557 Furniture, fixtures & equipment120,821 118,575 Land1,198,378 1,218,418 Leasehold interests28,453 28,453 6,051,937 5