Centerspace(CSR) - 2023 Q2 - Quarterly Report

There were no non-financial assets or liabilities measured at fair value on a nonrecurring basis at June 30, 2023 and December 31, 2022. The fair value of unsecured senior notes and mortgages payable are estimated based on the discounted cash flows of the loans using market research and management estimates of comparable interest rates, excluding any prepayment penalties (Level 3). NOTE 8 • ACQUISITIONS AND DISPOSITIONS Centerspace did not acquire new real estate during the three months ended June 30, 2023 ...