SEC comment letter
Filing comparison
LTC PROPERTIES INC responded to SEC staff comments on segment reporting
Letter dated 2025-09-22; published on EDGAR 2026-01-27 — the SEC releases comment letters only after the review closes.
We note that during the second quarter of 2025, you began managing your operations through two reportable segments: Real Estate Investments and SHOP, and adopted Net Operating Income as your segment performance measure. Please address the following related to your segment disclosures. a. Describe how you considered the guidance for disclosures related to recasting of previously reported information pursuant to…
Evidence
- Direction
- company to staff
- Letter dated
- 2025-09-22
- Published on edgar
- 2026-01-27
- Reviewing
- LTC Properties Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Quarter Ended June 30, 2025 Dear Ms. Kim and Mr. Lee: This letter
- Source
- Company response to SEC staff (CORRESP)
- Topics
- Segment reporting, Leases, Goodwill and impairment, Income taxes
- Why
- SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.