CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Assets
Property and equipment, net of accumulated depreciation of $33,417,433 and $52,908,191, respectively (Crimson VIE*: $342,285,452, and $340,205,058, respectively)	$ 342,291,489	$ 440,148,967
Leased property, net of accumulated depreciation of $— and $299,463, respectively	0	1,226,565
Financing notes and related accrued interest receivable, net of reserve of $50,000 and $600,000, respectively	659,432	858,079
Cash and cash equivalents (Crimson VIE: $2,185,021 and $1,874,319, respectively)	3,048,354	17,830,482
Accounts and other receivables (Crimson VIE: $11,958,653 and $10,343,769, respectively)	11,961,369	14,164,525
Due from affiliated companies (Crimson VIE: $6,250 and $167,743, respectively)	6,250	167,743
Deferred costs, net of accumulated amortization of $964,971 and $726,619, respectively	177,376	415,727
Inventory (Crimson VIE: $1,938,569 and $5,804,776, respectively)	1,938,569	5,950,051
Prepaid expenses and other assets (Crimson VIE: $5,647,976 and $3,414,372, respectively)	6,374,432	9,478,146
Operating right-of-use assets (Crimson VIE: $5,879,124 and $4,452,210, respectively)	6,010,439	4,722,361
Deferred tax asset, net (Crimson VIE: $148,742 and $—, respectively)	148,742	0
Assets held-for-sale	110,306,421	0
Total Assets	482,922,873	494,962,646
Liabilities and Equity
Secured credit facilities, net of deferred financing costs of $283,965 and $665,547, respectively	103,716,035	100,334,453
Unsecured convertible senior notes, net of discount and debt issuance costs of $1,233,197 and $1,726,470, respectively	116,816,803	116,323,530
Accounts payable and other accrued liabilities (Crimson VIE: $16,480,857 and $16,889,980, respectively)	19,276,291	26,316,216
Income tax payable (Crimson VIE: $— and $85,437, respectively)	10,965	174,849
Due to affiliated companies (Crimson VIE: $137,525 and $209,750, respectively)	137,525	209,750
Operating lease liability (Crimson VIE: $6,069,038 and $4,454,196, respectively)	6,200,354	4,696,410
Deferred tax liability, net	0	1,292,300
Unearned revenue (Crimson VIE: $498,721 and $203,725, respectively)	498,721	5,948,621
Liabilities held-for-sale	7,160,793	0
Total Liabilities	253,817,487	255,296,129
Commitments and Contingencies (Note 9)
Equity
Additional paid-in capital	327,183,361	327,016,573
Retained deficit	(346,940,752)	(333,785,097)
Total CorEnergy Equity	109,784,322	122,773,089
Non-controlling interest	119,321,064	116,893,428
Total Equity	229,105,386	239,666,517
Total Liabilities and Equity	482,922,873	494,962,646
Series A Cumulative Redeemable Preferred Stock
Equity
Series A Cumulative Redeemable Preferred Stock 7.375%, $136,690,065 liquidation preference at September 30, 2023 and $129,525,675 liquidation preference at December 31, 2022 ($2,500 per share, $0.001 par value); 69,367,000 authorized; 51,810 issued and outstanding at September 30, 2023 and December 31, 2022	129,525,675	129,525,675
Non-Convertible Common Stock
Equity
Common stock	15,354	15,254
Class B Common Stock
Equity
Common stock	$ 684	$ 684

CorEnergy Infrastructure Trust, Inc. 10-Q