v3.24.1.1.u2

SUMMARY OF SIGNIGICANT ACCOUNTING POLICIES - Additional Information (Details) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2024 USD ($) segment	Dec. 31, 2023 USD ($)
Accounting Policies [Abstract]
Accounts payable, accrued liabilities and accrued capital expenditures	$ 58.1	$ 61.9
Lock up period	4 years
Limited partner, number of days notice	10 days
Investment tax credit, useful life	26 years 8 months 12 days
Investment tax credit	$ 334.8
Investment tax credit, fair value	308.1
Investment tax credit, amortization	3.7
Gain on sale of investment tax credit	$ 2.9
Number of reportable segments \| segment	1

Accounts Payable, Accrued Liabilities And Accrued Capital Expenditures

+ References

No definition available.

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- Definition

Capital Contribution, Limited Partner, Number Of Business Days Notice

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No definition available.

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- Definition

Gain On Sale Of Investment Tax Credit

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No definition available.

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- Definition

Investment Tax Credit, Amortization

+ References

No definition available.

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- Definition

Investment Tax Credit, Fair Value

+ References

No definition available.

+ Details

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- Definition

Investment Tax Credit, Useful Life

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No definition available.

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- Definition

Temporary Equity, Limited Partners, Lock Up Period

+ References

No definition available.

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- References

No definition available.

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- Definition

The amount deducted from an entities' taxes, reflecting a percentage of an amount invested in certain assets spread over the useful life of those assets; includes deferred investment tax credits.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 28
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482740/230-10-45-28

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- Definition

Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-18

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CIM Opportunity Zone Fund, L.P. 10-Q