Company: EPR-PE
Filing Date: 2025-10-30
Form Type: 10-Q
Source: 0001045450-25-000135
Chunk: 38

Company: EPR PROPERTIES
Filing Date: 2025-10-30
Form: 10-Q
Item: Part I, Item 1
Chunk 38
---
ivableUnfunded commitments - notes receivableTotalAllowance for credit losses at December 31, 2024$17,111 $740 $8,811 $— $26,662 Provision (benefit) for credit losses, net10,119 170 (827)— 9,462 Charge-offs(10,420)— (1,916)— (12,336)Recoveries— — — — — Allowance for credit losses at September 30, 2025$16,810 $910 $6,068 $— $23,788 

13

6.  Accounts Receivable

The following table summarizes the carrying amounts of accounts receivable as of September 30, 2025 and December 31, 2024 (in thousands):September 30, 2025December 31, 2024Receivable from tenants$1,634 $5,160 Receivable from non-tenants (1)7,126 7,094 Straight-line rent receivable83,531 72,335 Total$92,291 $84,589 (1) Receivable from non-tenants includes $5.6 million of a $5.9 million payment to the City of Kansas City, Missouri (the City) under protest related to an assessment of tax years ending December 31, 2018 through 2022. During the year ended December 31, 2024, the City denied the Company’s necessary deduction for dividends paid for each of these years and the Company made payment under protest to the City in an amount of approximately $5.9 million, which included the City’s assessment of additional tax, penalties and interest. Following its tender of the payment, the Company initiated legal action demanding a full refund. In November of 2024, the City agreed to an alternative methodology for apportionment of taxes beginning in 2024. In October of 2025, an agreement was reached regarding application of the same methodology for tax years prior to 2024. As a result, the Company has recognized $0.3 million of expense related to these prior periods and, accordingly, reduced the receivable related to the assessment to $5.6 million during the nine months ended September 30, 2025.

7. Capital Markets and Dividends

During the three and nine months ended September