FINANCING RECEIVABLES (Credit Risk Profiles of CRE Loans by Origination Year at Amortized Costs) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Financing Receivable Recorded Investment [Line Items]
Loans and receivables by origination year write offs, 2021		$ (700)
Loans and receivables by origination year write offs, Prior	$ (4,700)
Loans and receivables by origination year write offs, Total	(4,700)	(700)
Commercial Real Estate Loans
Financing Receivable Recorded Investment [Line Items]
Loans and receivables by origination year, 2025/2024	807,326	99,695
Loans and receivables by origination year, 2024/2023	109,619	63,917
Loans and receivables by origination year, 2023/2022	65,367	381,327
Loans and receivables by origination year, 2022/2021	326,946	805,959
Loans and receivables by origination year, 2021/2020	445,756	56,284
Loans and receivables by origination year, Prior	75,353	80,210
Loans and receivables by origination year, Total	1,830,367	1,487,392
Commercial Real Estate Loans \| Whole Loans
Financing Receivable Recorded Investment [Line Items]
Loans and receivables by origination year, 2025/2024	797,901	99,695
Loans and receivables by origination year, 2024/2023	109,619	63,917
Loans and receivables by origination year, 2023/2022	65,367	381,327
Loans and receivables by origination year, 2022/2021	326,946	805,959
Loans and receivables by origination year, 2021/2020	445,756	56,284
Loans and receivables by origination year, Prior	75,353	75,510
Loans and receivables by origination year, Total	1,820,942	1,482,692
Commercial Real Estate Loans \| Whole Loans \| Rating 1
Financing Receivable Recorded Investment [Line Items]
Loans and receivables by origination year, 2025/2024	0	0
Loans and receivables by origination year, 2024/2023	0	0
Loans and receivables by origination year, 2023/2022	0	0
Loans and receivables by origination year, 2022/2021	0	27,869
Loans and receivables by origination year, 2021/2020	28,137	0
Loans and receivables by origination year, Prior	0	0
Loans and receivables by origination year, Total	28,137	27,869
Commercial Real Estate Loans \| Whole Loans \| Rating 2
Financing Receivable Recorded Investment [Line Items]
Loans and receivables by origination year, 2025/2024	649,712	19,023
Loans and receivables by origination year, 2024/2023	22,249	48,106
Loans and receivables by origination year, 2023/2022	49,376	46,416
Loans and receivables by origination year, 2022/2021	0	382,195
Loans and receivables by origination year, 2021/2020	203,263	56,284
Loans and receivables by origination year, Prior	13,816	13,944
Loans and receivables by origination year, Total	938,416	565,968
Commercial Real Estate Loans \| Whole Loans \| Rating 3
Financing Receivable Recorded Investment [Line Items]
Loans and receivables by origination year, 2025/2024	10,283	0
Loans and receivables by origination year, 2024/2023	0	0
Loans and receivables by origination year, 2023/2022	0	249,907
Loans and receivables by origination year, 2022/2021	235,271	242,155
Loans and receivables by origination year, 2021/2020	214,356	0
Loans and receivables by origination year, Prior	10,961	11,063
Loans and receivables by origination year, Total	470,871	503,125
Commercial Real Estate Loans \| Whole Loans \| Rating 4
Financing Receivable Recorded Investment [Line Items]
Loans and receivables by origination year, 2025/2024	137,906	80,672
Loans and receivables by origination year, 2024/2023	87,370	15,811
Loans and receivables by origination year, 2023/2022	15,991	85,004
Loans and receivables by origination year, 2022/2021	91,675	153,740
Loans and receivables by origination year, 2021/2020	0	0
Loans and receivables by origination year, Prior	44,962	44,889
Loans and receivables by origination year, Total	377,904	380,116
Commercial Real Estate Loans \| Whole Loans \| Rating 5
Financing Receivable Recorded Investment [Line Items]
Loans and receivables by origination year, 2025/2024	0	0
Loans and receivables by origination year, 2024/2023	0	0
Loans and receivables by origination year, 2023/2022	0	0
Loans and receivables by origination year, 2022/2021	0	0
Loans and receivables by origination year, 2021/2020	0	0
Loans and receivables by origination year, Prior	5,614	5,614
Loans and receivables by origination year, Total	5,614	5,614
Commercial Real Estate Loans \| Mezzanine loan \| Rating 5
Financing Receivable Recorded Investment [Line Items]
Loans and receivables by origination year, 2025/2024		0
Loans and receivables by origination year, 2024/2023		0
Loans and receivables by origination year, 2023/2022		0
Loans and receivables by origination year, 2022/2021		0
Loans and receivables by origination year, 2021/2020		0
Loans and receivables by origination year, Prior		4,700
Loans and receivables by origination year, Total		$ 4,700
Commercial Real Estate Loans \| Preferred equity investment \| Rating 2
Financing Receivable Recorded Investment [Line Items]
Loans and receivables by origination year, 2025/2024	9,425
Loans and receivables by origination year, 2024/2023	0
Loans and receivables by origination year, 2023/2022	0
Loans and receivables by origination year, 2022/2021	0
Loans and receivables by origination year, 2021/2020	0
Loans and receivables by origination year, Prior	0
Loans and receivables by origination year, Total	$ 9,425

ACRES Commercial Realty Corp. 10-K