Guggenheim Credit Income Fund 10-Q 9 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 09, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	814-01117
Entity Registrant Name	GUGGENHEIM CREDIT INCOME FUND
Entity Central Index Key	0001618697
Entity Tax Identification Number	47-2039472
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	330 Madison Avenue
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10017
City Area Code	212
Local Phone Number	739-0700
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		25,594,125

CONSOLIDATED STATEMENTS OF ASSE

CONSOLIDATED STATEMENTS OF ASSETS AND LIABILITIES (UNAUDITED) - USD ($) $ in Thousands	Sep. 30, 2023		Dec. 31, 2022
Assets
Investments at fair value (amortized cost of $30,952 and $48,438, respectively)	$ 23,931	[1],[2],[3]	$ 40,641	[4],[5],[6]
Cash and cash equivalents	11,151		8,956
Interest and dividend income receivable	350		744
Principal receivable	73		11,499
Receivable from related parties	6		10
Unrealized appreciation of foreign currency forward contracts	0		73
Prepaid expenses and other assets	19		222
Total assets	35,530		62,145
Liabilities
Accrued management fee	53		214
Payable to related parties	92		96
Accrued professional services fees	351		494
Accounts payable, accrued expenses and other liabilities	52		68
Total liabilities	548		872
Net assets	34,982		61,273
Components of Net Assets:
Common shares, $0.001 par value, 1,000,000,000 shares authorized, 25,594,125 and 25,594,125 shares issued and outstanding at September 30, 2023 and December 31, 2022, respectively	26		26
Paid-in-capital in excess of par value	51,451		78,102
Accumulated loss, net of distributions	$ (16,495)		$ (16,855)
Net asset value per Common Share (NAV)	$ 1.37		$ 2.39
[1]All debt and equity investments are income producing unless otherwise noted.[2]All investments are non-controlled/non-affiliated investments as defined by the Investment Company Act of 1940 (the “1940 Act”). The provisions of the 1940 Act classify investments based on the level of control that we maintain in a particular portfolio company. As defined in the 1940 Act, a company is generally presumed to be “non-controlled” when we own 25% or less of the portfolio company’s voting securities and “controlled” when we own more than 25% of the portfolio company’s voting securities. The provisions of the 1940 Act also classify investments further based on the level of ownership that we maintain in a particular portfolio company. As defined in the 1940 Act, a company is generally deemed as “non-affiliated” when we own less than 5% of a portfolio company’s voting securities and “affiliated” when we own 5% or more of a portfolio company’s voting securities.[3]Security may be an obligation of one or more entities affiliated with the named portfolio company.[4]All debt and equity investments are income producing unless otherwise noted.[5]All investments are non-controlled/non-affiliated investments as defined by the Investment Company Act of 1940 (the “1940 Act”). The provisions of the 1940 Act classify investments based on the level of control that we maintain in a particular portfolio company. As defined in the 1940 Act, a company is generally presumed to be “non-controlled” when we own 25% or less of the portfolio company’s voting securities and “controlled” when we own more than 25% of the portfolio company’s voting securities. The provisions of the 1940 Act also classify investments further based on the level of ownership that we maintain in a particular portfolio company. As defined in the 1940 Act, a company is generally deemed as “non-affiliated” when we own less than 5% of a portfolio company’s voting securities and “affiliated” when we own 5% or more of a portfolio company’s voting securities.[6]Security may be an obligation of one or more entities affiliated with the named portfolio company.

CONSOLIDATED STATEMENTS OF AS_2

CONSOLIDATED STATEMENTS OF ASSETS AND LIABILITIES (UNAUDITED) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Schedule of Investments [Abstract]
Amortized Cost	$ 30,952	$ 48,438
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	25,594,125	25,594,125
Common stock, shares outstanding	25,594,125	25,594,125

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Investment Income
Interest income	$ 865	$ 1,909	$ 2,585	$ 6,345
PIK interest income	165	14	180	118
Dividend income	0	0	0	179
Fee income	2	2	20	557
Total investment income	1,032	1,925	2,785	7,199
Operating Expenses
Management fee	156	482	597	1,702
Administrative services	22	40	44	122
Custody services	7	21	26	64
Trustees fees	74	72	215	213
Related party reimbursements	92	119	290	348
Professional services fees	106	195	263	579
Other expenses	70	74	205	218
Total expenses	527	1,003	1,640	3,246
Net investment income	505	922	1,145	3,953
Net realized gains (losses) on:
Investments	(343)	242	(866)	1,705
Foreign currency forward contracts	0	167	101	220
Foreign currency transactions	0	(25)	15	(60)
Net realized gains (losses)	(343)	384	(750)	1,865
Net change in unrealized appreciation (depreciation) on:
Investments	775	(1,340)	776	(5,549)
Foreign currency forward contracts	0	89	(73)	368
Foreign currency transactions	(1)	(22)	(1)	(25)
Net change in unrealized appreciation (depreciation)	774	(1,273)	702	(5,206)
Net realized and unrealized gains (losses)	431	(889)	(48)	(3,341)
Net increase in net assets resulting from operations	$ 936	$ 33	$ 1,097	$ 612
Per Common Share information:
Net investment income per Common Share outstanding - basic and diluted	$ 0.02	$ 0.04	$ 0.04	$ 0.15
Earnings (loss) per Common Share outstanding - basic	0.04	0	0.04	0.02
Earnings (loss) per Common Share outstanding - diluted	$ 0.04	$ 0	$ 0.04	$ 0.02
Weighted average Common Shares outstanding - basic	25,594,125	25,594,125	25,954,125	25,594,125
Weighted average Common Shares outstanding - diluted	25,594,125	25,594,125	25,954,125	25,594,125
Distribution per Common Share outstanding	$ 0	$ 0.78	$ 1.07	$ 2.34

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN NET ASSETS EQUITY (UNAUDITED) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 26	$ 169,019	$ (11,765)	$ 157,280
Beginning balance, shares at Dec. 31, 2021	25,594,125
Net investment income			2,052	2,052
Net realized gains			470	470
Net change in unrealized depreciation			(29)	(29)
Net increase in net assets resulting from operations			2,493	2,493
Distributions from earnings			(2,186)	(2,186)
Distributions representing a return of capital		(17,778)		(17,778)
Net decrease in net assets resulting from shareholder distributions		(17,778)	(2,186)	(19,964)
Net decrease for the period		(17,778)	307	(17,471)
Ending balance, value at Mar. 31, 2022	$ 26	151,241	(11,458)	139,809
Ending balance, shares at Mar. 31, 2022	25,594,125
Net investment income			979	979
Net realized gains			1,011	1,011
Net change in unrealized depreciation			(3,904)	(3,904)
Net increase in net assets resulting from operations			(1,914)	(1,914)
Distributions from earnings			(1,294)	(1,294)
Distributions representing a return of capital		(18,669)		(18,669)
Net decrease in net assets resulting from shareholder distributions		(18,669)	(1,294)	(19,963)
Net decrease for the period		(18,669)	(3,208)	(21,877)
Ending balance, value at Jun. 30, 2022	$ 26	132,572	(14,666)	117,932
Ending balance, shares at Jun. 30, 2022	25,594,125
Net investment income			922	922
Net realized gains			384	384
Net change in unrealized depreciation			(1,273)	(1,273)
Net increase in net assets resulting from operations			33	33
Distributions from earnings			(1,040)	(1,040)
Distributions representing a return of capital		(18,923)		(18,923)
Net decrease in net assets resulting from shareholder distributions		(18,923)	(1,040)	(19,963)
Net decrease for the period		(18,923)	(1,007)	(19,930)
Ending balance, value at Sep. 30, 2022	$ 26	113,649	(15,673)	98,002
Ending balance, shares at Sep. 30, 2022	25,594,125
Beginning balance, value at Dec. 31, 2022	$ 26	78,102	(16,855)	61,273
Beginning balance, shares at Dec. 31, 2022	25,594,125
Net investment income			369	369
Net realized gains			1	1
Net change in unrealized depreciation			32	32
Net increase in net assets resulting from operations			402	402
Distributions from earnings			(428)	(428)
Distributions representing a return of capital		(16,976)		(16,976)
Net decrease in net assets resulting from shareholder distributions		(16,976)	(428)	(17,404)
Net decrease for the period		(16,976)	(26)	(17,002)
Ending balance, value at Mar. 31, 2023	$ 26	61,126	(16,881)	44,271
Ending balance, shares at Mar. 31, 2023	25,594,125
Net investment income			271	271
Net realized gains			(409)	(409)
Net change in unrealized depreciation			(103)	(103)
Net increase in net assets resulting from operations			(241)	(241)
Distributions from earnings			(309)	(309)
Distributions representing a return of capital		(9,675)		(9,675)
Net decrease in net assets resulting from shareholder distributions		(9,675)	(309)	(9,984)
Net decrease for the period		(9,675)	(550)	(10,225)
Ending balance, value at Jun. 30, 2023	$ 26	51,451	(17,431)	34,046
Ending balance, shares at Jun. 30, 2023	25,594,125
Net investment income			505	505
Net realized gains			(343)	(343)
Net change in unrealized depreciation			774	774
Net increase in net assets resulting from operations			936	936
Net decrease for the period			936	936
Ending balance, value at Sep. 30, 2023	$ 26	$ 51,451	$ (16,495)	$ 34,982
Ending balance, shares at Sep. 30, 2023	25,594,125

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Operating activities
Net increase in net assets resulting from operations	$ 1,097	$ 612
Adjustments to reconcile net increase in net assets resulting from operations to net cash provided by operating activities:
Capitalized paid-in-kind income	(180)	(203)
Amortization of premium/accretion of discount, net	(126)	(331)
Proceeds from sales of investments	23,251	19,211
Proceeds from paydowns on investments	3,817	31,237
Net receipt of settlement of derivatives	115	864
Net payment of settlement of derivatives	(13)	(644)
Net realized gains on derivatives	(101)	(220)
Purchases of investments	(10,143)	(2,384)
Net realized (gains) losses on investments	866	(1,705)
Net change in unrealized (appreciation) depreciation on investments	(776)	5,549
Net change in unrealized (appreciation) depreciation on foreign currency forward contracts	73	(368)
Decrease in operating assets:
Interest and dividend income receivable	394	7
Principal receivable	11,426	766
Receivable from related parties	4	17
Prepaid expenses and other assets	203	114
Increase (decrease) in operating liabilities:
Accrued management fee	(161)	(463)
Payable to related parties	(4)	57
Accrued professional services fees	(143)	0
Accounts payable, accrued expenses and other liabilities	(16)	(66)
Net cash provided by operating activities	29,583	52,050
Financing activities
Distributions paid	(27,388)	(59,890)
Net cash used in financing activities	(27,388)	(59,890)
Net increase (decrease) in cash and cash equivalents	2,195	(7,840)
Cash and cash equivalents, beginning of period	8,956	29,204
Cash and cash equivalents, end of period	$ 11,151	$ 21,364

CONSOLIDATED SCHEDULE OF INVEST

CONSOLIDATED SCHEDULE OF INVESTMENTS (UNAUDITED) - USD ($) $ in Thousands		9 Months Ended		12 Months Ended
		Sep. 30, 2023		Dec. 31, 2022
Amortized Cost		$ 30,952	[1],[2],[3],[4],[5]	$ 48,438	[6],[7],[8],[9],[10]
Fair Value		$ 23,931	[1],[2],[5]	$ 40,641	[6],[7],[10]
% of Net Asset		68.40%	[1],[2],[5]	66.30%	[6],[7],[10]
Galls LLC [Member]
Coupon rate		S+7.38%		L+7.25%
PIK component		0.50%		0.50%
Cash component		S+6.88%		L+6.75%
PIK option		The Portfolio Company may elect PIK up to 0.50%.		The Portfolio Company may elect PIK up to 0.50%.
Polyvision Corp [Member]
Coupon rate		S+8.65%		L+7.50%
PIK component		2%		1%
Cash component		S+6.65%		L+6.50%
PIK option		The Portfolio Company may elect PIK up to 2.00%.		The Portfolio Company may elect PIK up to 1.00%.
Accuride Corporation [Member]
Coupon rate		S+3.24%
PIK component		1.62%
Cash component		S+1.62%
PIK option		The Portfolio Company may elect PIK up to 1.62%.
Galls LLC 1 [Member]
Coupon rate				L+7.25%
PIK component				0.50%
Cash component				L+6.75%
PIK option				The Portfolio Company may elect PIK up to 0.50%.
Polyvision Corp 1 [Member]
Coupon rate				L+7.50%
PIK component				1%
Cash component				L+6.50%
PIK option				The Portfolio Company may elect PIK up to 1.00%.
Polyvision Corp 2 [Member]
Coupon rate				L+7.50%
PIK component				1%
Cash component				L+6.50%
PIK option				The Portfolio Company may elect PIK up to 1.00%.
Polyvision Corp 3 [Member]
Coupon rate				L+7.50%
PIK component				1%
Cash component				L+6.50%
PIK option				The Portfolio Company may elect PIK up to 1.00%.
Permian Production Partners [Member]
Coupon rate				L+8.00%
PIK component				2%
Cash component				L+6.00%
PIK option				The Portfolio Company may elect PIK up to 2.00%.
Debt Method Investments [Member]
Amortized Cost		$ 26,303	[1],[2],[3],[4],[5]	$ 48,438	[6],[7],[8],[9],[10]
Fair Value		$ 23,459	[1],[2],[5]	$ 40,256	[6],[7],[10]
% of Net Asset		67.10%	[1],[2],[5]	65.70%	[6],[7],[10]
Equity Investments [Member]
Amortized Cost		$ 4,649	[1],[2],[3],[4],[5]	$ 0	[6],[7],[8],[9],[10]
Fair Value		$ 472	[1],[2],[5]	$ 385	[6],[7],[10]
% of Net Asset		1.30%	[1],[2],[5]	0.60%	[6],[7],[10]
Automotive Sector [Member] | Debt Method Investments [Member]
Amortized Cost		$ 3,457	[1],[2],[3],[4],[5]	$ 4,072	[6],[7],[8],[9],[10]
Fair Value		$ 3,049	[1],[2],[5]	$ 3,490	[6],[7],[10]
% of Net Asset		8.70%	[1],[2],[5]	5.70%	[6],[7],[10]
Chemicals Sector [Member] | Debt Method Investments [Member]
Amortized Cost		$ 951	[1],[2],[3],[4],[5]	$ 957	[6],[7],[8],[9],[10]
Fair Value		$ 941	[1],[2],[5]	$ 944	[6],[7],[10]
% of Net Asset		2.70%	[1],[2],[5]	1.50%	[6],[7],[10]
Consumer Sector [Member] | Debt Method Investments [Member]
Amortized Cost		$ 4,457	[1],[2],[3],[4],[5]	$ 4,655	[6],[7],[8],[9],[10]
Fair Value		$ 4,348	[1],[2],[5]	$ 4,562	[6],[7],[10]
% of Net Asset		12.40%	[1],[2],[5]	7.50%	[6],[7],[10]
Energy Sector [Member] | Debt Method Investments [Member]
Amortized Cost		$ 1,743	[1],[2],[3],[4],[5]	$ 1,770	[6],[7],[8],[9],[10]
Fair Value		$ 436	[1],[2],[5]	$ 511	[6],[7],[10]
% of Net Asset		1.30%	[1],[2],[5]	0.90%	[6],[7],[10]
Metal And Mining Sector [Member] | Debt Method Investments [Member]
Amortized Cost		$ 5,780	[1],[2],[3],[4],[5]	$ 5,500	[6],[7],[8],[9],[10]
Fair Value		$ 5,010	[1],[2],[5]	$ 5,165	[6],[7],[10]
% of Net Asset		14.30%	[1],[2],[5]	8.40%	[6],[7],[10]
Retail Sector [Member] | Debt Method Investments [Member]
Amortized Cost		$ 1,660	[1],[2],[3],[4],[5]	$ 1,685	[6],[7],[8],[9],[10]
Fair Value		$ 1,621	[1],[2],[5]	$ 1,768	[6],[7],[10]
% of Net Asset		4.60%	[1],[2],[5]	2.80%	[6],[7],[10]
Retail Sector [Member] | Equity Investments [Member]
Amortized Cost		$ 0	[1],[2],[3],[4],[5]	$ 0	[6],[7],[8],[9],[10]
Fair Value		$ 18	[1],[2],[5]	$ 30	[6],[7],[10]
% of Net Asset		0%	[1],[2],[5]	0%	[6],[7],[10]
Business Service Sector [Member]
Amortized Cost		$ 8,255	[1],[2],[3],[4],[5]	$ 15,014	[6],[7],[8],[9],[10]
Fair Value		$ 8,054	[1],[2],[5]	$ 10,090	[6],[7],[10]
% of Net Asset		23.10%	[1],[2],[5]	16.40%	[6],[7],[10]
Business Service Sector [Member] | Debt Method Investments [Member]
Amortized Cost		$ 3,610	[1],[2],[3],[4],[5]	$ 3,636	[6],[7],[8],[9],[10]
Fair Value		$ 3,382	[1],[2],[5]	$ 3,406	[6],[7],[10]
% of Net Asset		9.70%	[1],[2],[5]	5.60%	[6],[7],[10]
Business Service Sector [Member] | Equity Investments [Member]
Amortized Cost	[1],[2],[3],[4],[5]	$ 4,649
Fair Value	[1],[2],[5]	$ 446
% of Net Asset	[1],[2],[5]	1.30%
Energy Oil And Gas [Member] | Equity Investments [Member]
Amortized Cost		$ 0	[1],[2],[3],[4],[5]	$ 0	[6],[7],[8],[9],[10]
Fair Value		$ 8	[1],[2],[5]	$ 79	[6],[7],[10]
% of Net Asset		0%	[1],[2],[5]	0.10%	[6],[7],[10]
Food and Beverage Sector [Member] | Debt Method Investments [Member]
Amortized Cost	[6],[7],[8],[9],[10]			$ 713
Fair Value	[6],[7],[10]			$ 910
% of Net Asset	[6],[7],[10]			1.50%
Total Consumer Sector [Member] | Debt Method Investments [Member]
Amortized Cost	[6],[7],[8],[9],[10]			$ 8,309
Fair Value	[6],[7],[10]			$ 7,172
% of Net Asset	[6],[7],[10]			11.80%
Hotel Gaming And Leisure [Member] | Debt Method Investments [Member]
Amortized Cost	[6],[7],[8],[9],[10]			$ 2,279
Fair Value	[6],[7],[10]			$ 2,228
% of Net Asset	[6],[7],[10]			3.60%
Technology Sector [Member] | Debt Method Investments [Member]
Amortized Cost	[6],[7],[8],[9],[10]			$ 5,981
Fair Value	[6],[7],[10]			$ 5,971
% of Net Asset	[6],[7],[10]			9.80%
Technology Sector [Member] | Equity Investments [Member]
Amortized Cost	[6],[7],[8],[9],[10]			$ 0
Fair Value	[6],[7],[10]			$ 276
% of Net Asset	[6],[7],[10]			0.50%
Telecommunications Sector [Member] | Debt Method Investments [Member]
Amortized Cost	[6],[7],[8],[9],[10]			$ 2,158
Fair Value	[6],[7],[10]			$ 2,007
% of Net Asset	[6],[7],[10]			3.30%
Accuride Corporation [Member] | Automotive Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - First Lien	[1],[2],[5],[11]	Senior Secured Loans - First Lien	[6],[7],[10]
Spread above reference rate		S+3.24%	[1],[2],[5],[11],[12]	L+5.25%	[6],[7],[10],[13]
Interest rate		12.19%	[1],[2],[5],[11],[12],[14]	9.98%	[6],[7],[10],[13],[15]
Maturity date		May 18, 2026	[1],[2],[5],[11]	Nov. 17, 2023	[6],[7],[10]
Principal amount		$ 3,455	[1],[2],[5],[11],[16]	$ 4,095	[6],[7],[10],[17]
Amortized Cost		3,457	[1],[2],[3],[4],[5],[11]	4,072	[6],[7],[8],[9],[10]
Fair Value		$ 3,049	[1],[2],[5],[11]	$ 3,490	[6],[7],[10]
% of Net Asset		8.70%	[1],[2],[5],[11]	5.70%	[6],[7],[10]
Drew Marine Group Inc [Member] | Chemicals Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - First Lien	[1],[2],[5],[18]	Senior Secured Loans - First Lien	[6],[7],[10],[19]
Spread above reference rate		S+4.25%	[1],[2],[5],[12],[18]	L+4.25%	[6],[7],[10],[13],[19]
Interest rate		9.79%	[1],[2],[5],[12],[14],[18]	8.98%	[6],[7],[10],[13],[15],[19]
Maturity date		Jun. 26, 2026	[1],[2],[5],[18]	Jun. 26, 2026	[6],[7],[10],[19]
Principal amount		$ 958	[1],[2],[5],[16],[18]	$ 965	[6],[7],[10],[17],[19]
Amortized Cost		951	[1],[2],[3],[4],[5],[18]	957	[6],[7],[8],[9],[10],[19]
Fair Value		$ 941	[1],[2],[5],[18]	$ 944	[6],[7],[10],[19]
% of Net Asset		2.70%	[1],[2],[5],[18]	1.50%	[6],[7],[10],[19]
Galls LLC [Member] | Consumer Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - First Lien	[1],[2],[5],[18]	Senior Secured Loans - First Lien	[6],[7],[10],[19],[20]
Spread above reference rate		S+6.88%	[1],[2],[5],[11],[12],[18]	L+7.25%	[6],[7],[10],[13],[19],[20]
Interest rate		12.77%	[1],[2],[5],[11],[12],[14],[18]	11.16%	[6],[7],[10],[13],[15],[19],[20]
Maturity date		Jan. 31, 2025	[1],[2],[5],[11],[18]	Jan. 31, 2025	[6],[7],[10],[19],[20]
Principal amount		$ 3,685	[1],[2],[5],[11],[16],[18]	$ 3,699	[6],[7],[10],[17],[19],[20]
Amortized Cost		3,678	[1],[2],[3],[4],[5],[11],[18]	3,689	[6],[7],[8],[9],[10],[19],[20]
Fair Value		$ 3,592	[1],[2],[5],[11],[18]	$ 3,607	[6],[7],[10],[19],[20]
% of Net Asset		10.30%	[1],[2],[5],[11],[18]	5.90%	[6],[7],[10],[19],[20]
Galls LLC 1 [Member] | Consumer Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - First Lien	[1],[2],[5],[11],[18]	Senior Secured Loans - First Lien	[6],[7],[10],[19],[20]
Spread above reference rate		S+7.38%	[1],[2],[5],[11],[12],[18]	L+7.25%	[6],[7],[10],[13],[19],[20]
Interest rate		12.77%	[1],[2],[5],[11],[12],[14],[18]	11.16%	[6],[7],[10],[13],[15],[19],[20]
Maturity date		Jan. 31, 2025	[1],[2],[5],[11],[18]	Jan. 31, 2025	[6],[7],[10],[19],[20]
Principal amount		$ 541	[1],[2],[5],[11],[16],[18]	$ 543	[6],[7],[10],[17],[19],[20]
Amortized Cost		540	[1],[2],[3],[4],[5],[11],[18]	541	[6],[7],[8],[9],[10],[19],[20]
Fair Value		$ 527	[1],[2],[5],[11],[18]	$ 529	[6],[7],[10],[19],[20]
% of Net Asset		1.50%	[1],[2],[5],[11],[18]	0.90%	[6],[7],[10],[19],[20]
Galls LLC 2 [Member] | Consumer Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - First Lien	[1],[2],[5],[18],[21]	Senior Secured Loans - First Lien	[6],[7],[10],[19],[22]
Spread above reference rate		S+6.90%	[1],[2],[5],[12],[18],[21]	L+6.75%	[6],[7],[10],[13],[19],[22]
Interest rate		12.25%	[1],[2],[5],[12],[14],[18],[21]	11.12%	[6],[7],[10],[13],[15],[19],[22]
Maturity date		Jan. 31, 2024	[1],[2],[5],[11],[18]	Jan. 31, 2024	[6],[7],[10],[19],[22]
Principal amount		$ 244	[1],[2],[5],[16],[18],[21]	$ 442	[6],[7],[10],[17],[19],[22]
Amortized Cost		239	[1],[2],[3],[4],[5],[18],[21]	425	[6],[7],[8],[9],[10],[19],[22]
Fair Value		$ 229	[1],[2],[5],[18],[21]	$ 426	[6],[7],[10],[19],[22]
% of Net Asset		0.60%	[1],[2],[5],[18],[21]	0.70%	[6],[7],[10],[19],[22]
Basic Energy Services Inc [Member] | Energy Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Bonds	[1],[2],[5],[23]	Senior Secured Bonds	[6],[7],[10],[19],[24]
Maturity date		Oct. 15, 2023	[1],[2],[5],[23]	Oct. 15, 2023	[6],[7],[10],[19],[24]
Principal amount		$ 4,291	[1],[2],[5],[16],[23]	$ 4,291	[6],[7],[10],[17],[19],[24]
Amortized Cost		1,458	[1],[2],[3],[4],[5],[23]	1,520	[6],[7],[8],[9],[10],[19],[24]
Fair Value		$ 21	[1],[2],[5],[23]	$ 102	[6],[7],[10],[19],[24]
% of Net Asset		0.10%	[1],[2],[5],[23]	0.20%	[6],[7],[10],[19],[24]
Permian Production Partners [Member] | Energy Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - First Lien	[1],[2],[5],[11],[18]	Senior Secured Loans - First Lien	[6],[7],[10],[19],[20]
Spread above reference rate		S+8.11%	[1],[2],[5],[11],[12],[18]	L+8.00%	[6],[7],[10],[13],[19],[20]
Interest rate		13.43%	[1],[2],[5],[11],[12],[14],[18]	12.39%	[6],[7],[10],[13],[15],[19],[20]
Maturity date		Nov. 23, 2025	[1],[2],[5],[11],[18]	Nov. 23, 2025	[6],[7],[10],[19],[20]
Principal amount		$ 416	[1],[2],[5],[11],[16],[18]	$ 410	[6],[7],[10],[17],[19],[20]
Amortized Cost		285	[1],[2],[3],[4],[5],[11],[18]	250	[6],[7],[8],[9],[10],[19],[20]
Fair Value		$ 415	[1],[2],[5],[11],[18]	$ 409	[6],[7],[10],[19],[20]
% of Net Asset		1.20%	[1],[2],[5],[11],[18]	0.70%	[6],[7],[10],[19],[20]
Permian Production Partners [Member] | Energy Oil And Gas [Member] | Equity Investments [Member]
Investment		Equity/Other	[1],[2],[5],[18]	Equity/Other	[6],[7],[10],[19]
Principal amount		$ 203,022	[1],[2],[5],[16],[18]	$ 203,022	[6],[7],[10],[17],[19]
Amortized Cost		0	[1],[2],[3],[4],[5],[18]	0	[6],[7],[8],[9],[10],[19]
Fair Value		$ 8	[1],[2],[5],[18]	$ 79	[6],[7],[10],[19]
% of Net Asset		0%	[1],[2],[5],[18]	0.10%	[6],[7],[10],[19]
Polyvision Corp [Member] | Metal And Mining Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - First Lien	[1],[2],[5],[11],[18]	Senior Secured Loans - First Lien	[6],[7],[10],[19],[20]
Spread above reference rate		S+4.00%	[1],[2],[5],[11],[12],[18]	L+7.50%	[6],[7],[10],[13],[19],[20]
Interest rate		14.03%	[1],[2],[5],[11],[12],[14],[18]	11.07%	[6],[7],[10],[13],[15],[19],[20]
Maturity date		Feb. 21, 2026	[1],[2],[5],[11],[18]	Feb. 21, 2026	[6],[7],[10],[19],[20]
Principal amount		$ 3,728	[1],[2],[5],[11],[16],[18]	$ 3,555	[6],[7],[10],[17],[19],[20]
Amortized Cost		3,694	[1],[2],[3],[4],[5],[11],[18]	3,520	[6],[7],[8],[9],[10],[19],[20]
Fair Value		$ 3,169	[1],[2],[5],[11],[18]	$ 3,271	[6],[7],[10],[19],[20]
% of Net Asset		9%	[1],[2],[5],[11],[18]	5.30%	[6],[7],[10],[19],[20]
Polyvision Corp 1 [Member] | Metal And Mining Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - First Lien	[1],[2],[5],[11],[18]	Senior Secured Loans - First Lien	[6],[7],[10],[19],[20]
Spread above reference rate		S+8.65%	[1],[2],[5],[11],[12],[18]	L+7.50%	[6],[7],[10],[13],[19],[20]
Interest rate		14.03%	[1],[2],[5],[11],[12],[14],[18]	11.07%	[6],[7],[10],[13],[15],[19],[20]
Maturity date		Feb. 21, 2026	[1],[2],[5],[11],[18]	Feb. 21, 2026	[6],[7],[10],[19],[20]
Principal amount		$ 1,050	[1],[2],[5],[11],[16],[18]	$ 1,001	[6],[7],[10],[17],[19],[20]
Amortized Cost		1,040	[1],[2],[3],[4],[5],[11],[18]	991	[6],[7],[8],[9],[10],[19],[20]
Fair Value		$ 893	[1],[2],[5],[11],[18]	$ 921	[6],[7],[10],[19],[20]
% of Net Asset		2.60%	[1],[2],[5],[11],[18]	1.50%	[6],[7],[10],[19],[20]
Polyvision Corp 2 [Member] | Metal And Mining Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - First Lien	[1],[2],[5],[11],[18]	Senior Secured Loans - First Lien	[6],[7],[10],[19],[20]
Spread above reference rate		S+8.65%	[1],[2],[5],[11],[12],[18]	L+7.50%	[6],[7],[10],[13],[19],[20]
Interest rate		14.03%	[1],[2],[5],[11],[12],[14],[18]	12.60%	[6],[7],[10],[13],[15],[19],[20]
Maturity date		Feb. 21, 2026	[1],[2],[5],[11],[18]	Feb. 21, 2026	[6],[7],[10],[19],[20]
Principal amount		$ 142	[1],[2],[5],[11],[16],[18]	$ 138	[6],[7],[10],[17],[19],[20]
Amortized Cost		142	[1],[2],[3],[4],[5],[11],[18]	138	[6],[7],[8],[9],[10],[19],[20]
Fair Value		$ 121	[1],[2],[5],[11],[18]	$ 127	[6],[7],[10],[19],[20]
% of Net Asset		0.30%	[1],[2],[5],[11],[18]	0.20%	[6],[7],[10],[19],[20]
Polyvision Corp 3 [Member] | Metal And Mining Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - First Lien	[1],[2],[5],[11],[18]	Senior Secured Loans - First Lien	[6],[7],[10],[19],[20],[22]
Spread above reference rate		S+4.00%	[1],[2],[5],[11],[12],[18]	L+7.50%	[6],[7],[10],[13],[19],[20],[22]
Interest rate		14.03%	[1],[2],[5],[11],[12],[14],[18]	11.12%	[6],[7],[10],[13],[15],[19],[20],[22]
Maturity date		Feb. 21, 2026	[1],[2],[5],[11],[18]	Aug. 21, 2025	[6],[7],[10],[19],[20],[22]
Principal amount		$ 973	[1],[2],[5],[11],[16],[18]	$ 924	[6],[7],[10],[17],[19],[20],[22]
Amortized Cost		904	[1],[2],[3],[4],[5],[11],[18]	851	[6],[7],[8],[9],[10],[19],[20],[22]
Fair Value		$ 827	[1],[2],[5],[11],[18]	$ 846	[6],[7],[10],[19],[20],[22]
% of Net Asset		2.40%	[1],[2],[5],[11],[18]	1.40%	[6],[7],[10],[19],[20],[22]
Save A Lot [Member] | Retail Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - First Lien	[1],[2],[5],[18]	Senior Secured Loans - First Lien	[6],[7],[10]
Spread above reference rate		S+7.35%	[1],[2],[5],[12],[18]	S+7.25%	[6],[7],[10],[13]
Interest rate		12.74%	[1],[2],[5],[12],[14],[18]	11.93%	[6],[7],[10],[13],[15]
Maturity date		Jun. 30, 2026	[1],[2],[5],[18]	Jun. 30, 2026	[6],[7],[10]
Principal amount		$ 995	[1],[2],[5],[16],[18]	$ 1,088	[6],[7],[10],[17]
Amortized Cost		895	[1],[2],[3],[4],[5],[18]	979	[6],[7],[8],[9],[10]
Fair Value		$ 873	[1],[2],[5],[18]	$ 899	[6],[7],[10]
% of Net Asset		2.50%	[1],[2],[5],[18]	1.40%	[6],[7],[10]
Save A Lot [Member] | Retail Sector [Member] | Equity Investments [Member]
Investment		Equity/Other	[1],[2],[5]	Equity/Other	[6],[7],[10],[19]
Principal amount		$ 53,097	[1],[2],[5],[16]	$ 53,097	[6],[7],[10],[17],[19]
Amortized Cost		0	[1],[2],[3],[4],[5]	0	[6],[7],[8],[9],[10],[19]
Fair Value		$ 18	[1],[2],[5]	$ 30	[6],[7],[10],[19]
% of Net Asset		0%	[1],[2],[5]	0%	[6],[7],[10],[19]
Save A Lot 1 [Member] | Retail Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - First Lien	[1],[2],[5],[18]	Senior Secured Loans - First Lien	[6],[7],[10]
Spread above reference rate		S+7.35%	[1],[2],[5],[12],[18]	S+7.25%	[6],[7],[10],[13]
Interest rate		12.74%	[1],[2],[5],[12],[14],[18]	11.93%	[6],[7],[10],[13],[15]
Maturity date		Jun. 30, 2026	[1],[2],[5],[18]	Jun. 30, 2026	[6],[7],[10]
Principal amount		$ 466	[1],[2],[5],[16],[18]	$ 466	[6],[7],[10],[17]
Amortized Cost		261	[1],[2],[3],[4],[5],[18]	261	[6],[7],[8],[9],[10]
Fair Value		$ 264	[1],[2],[5],[18]	$ 385	[6],[7],[10]
% of Net Asset		0.70%	[1],[2],[5],[18]	0.60%	[6],[7],[10]
Save A Lot 2 [Member] | Retail Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - Second Lien	[1],[2],[5],[18]	Senior Secured Loans - Second Lien	[6],[7],[10]
Spread above reference rate		S+11.52%	[1],[2],[5],[12],[18]	S+9.50%	[6],[7],[10],[13]
Interest rate		16.99%	[1],[2],[5],[12],[14],[18]	14.18%	[6],[7],[10],[13],[15]
Maturity date		Dec. 31, 2026	[1],[2],[5],[18]	Dec. 31, 2026	[6],[7],[10]
Principal amount		$ 853	[1],[2],[5],[16],[18]	$ 794	[6],[7],[10],[17]
Amortized Cost		504	[1],[2],[3],[4],[5],[18]	445	[6],[7],[8],[9],[10]
Fair Value		$ 484	[1],[2],[5],[18]	$ 484	[6],[7],[10]
% of Net Asset		1.40%	[1],[2],[5],[18]	0.80%	[6],[7],[10]
Hersha Hospitality Management [Member] | Business Service Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - First Lien	[1],[2],[5],[18]	Senior Secured Loans - First Lien	[6],[7],[10],[19]
Spread above reference rate		S+4.90%	[1],[2],[5],[12],[18]	S+6.00%	[6],[7],[10],[13],[19]
Interest rate		10.18%	[1],[2],[5],[12],[14],[18]	9.81%	[6],[7],[10],[13],[15],[19]
Maturity date		Mar. 02, 2026	[1],[2],[5],[18]	Mar. 02, 2026	[6],[7],[10],[19]
Principal amount		$ 4,728	[1],[2],[5],[16],[18]	$ 4,765	[6],[7],[10],[17],[19]
Amortized Cost		4,645	[1],[2],[3],[4],[5],[18]	4,681	[6],[7],[8],[9],[10],[19]
Fair Value		$ 4,672	[1],[2],[5],[18]	$ 4,692	[6],[7],[10],[19]
% of Net Asset		13.40%	[1],[2],[5],[18]	7.60%	[6],[7],[10],[19]
PSI Services LLC [Member] | Business Service Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - First Lien	[1],[2],[5],[18],[21]	Senior Secured Loans - First Lien	[6],[7],[10],[19],[22]
Spread above reference rate		S+5.90%	[1],[2],[5],[12],[18],[21]	L+5.75%	[6],[7],[10],[13],[19],[22]
Interest rate		11.27%	[1],[2],[5],[12],[14],[18],[21]	10.16%	[6],[7],[10],[13],[15],[19],[22]
Maturity date		Oct. 04, 2025	[1],[2],[5],[18],[21]	Oct. 04, 2025	[6],[7],[10],[19],[22]
Principal amount		$ 298	[1],[2],[5],[16],[18],[21]	$ 298	[6],[7],[10],[17],[19],[22]
Amortized Cost		298	[1],[2],[3],[4],[5],[18],[21]	298	[6],[7],[8],[9],[10],[19],[22]
Fair Value		$ 277	[1],[2],[5],[18],[21]	$ 277	[6],[7],[10],[19],[22]
% of Net Asset		0.80%	[1],[2],[5],[18],[21]	0.50%	[6],[7],[10],[19],[22]
PSI Services LLC 1 [Member] | Business Service Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - First Lien	[1],[2],[5],[18]	Senior Secured Loans - First Lien	[6],[7],[10],[19]
Spread above reference rate		S+5.90%	[1],[2],[5],[12],[18]	L+5.75%	[6],[7],[10],[13],[19]
Interest rate		11.27%	[1],[2],[5],[12],[14],[18]	10.16%	[6],[7],[10],[13],[15],[19]
Maturity date		Oct. 04, 2026	[1],[2],[5],[18]	Oct. 04, 2026	[6],[7],[10],[19]
Principal amount		$ 174	[1],[2],[5],[16],[18]	$ 176	[6],[7],[10],[17],[19]
Amortized Cost		174	[1],[2],[3],[4],[5],[18]	176	[6],[7],[8],[9],[10],[19]
Fair Value		$ 162	[1],[2],[5],[18]	$ 163	[6],[7],[10],[19]
% of Net Asset		0.50%	[1],[2],[5],[18]	0.30%	[6],[7],[10],[19]
PSI Services LLC 2 [Member] | Business Service Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - First Lien	[1],[2],[5],[18]	Senior Secured Loans - First Lien	[6],[7],[10],[19]
Spread above reference rate		S+5.90%	[1],[2],[5],[12],[18]	L+5.75%	[6],[7],[10],[13],[19]
Interest rate		11.27%	[1],[2],[5],[12],[14],[18]	10.16%	[6],[7],[10],[13],[15],[19]
Maturity date		Oct. 04, 2026	[1],[2],[5],[18]	Oct. 04, 2026	[6],[7],[10],[19]
Principal amount		$ 413	[1],[2],[5],[16],[18]	$ 416	[6],[7],[10],[17],[19]
Amortized Cost		413	[1],[2],[3],[4],[5],[18]	416	[6],[7],[8],[9],[10],[19]
Fair Value		$ 383	[1],[2],[5],[18]	$ 386	[6],[7],[10],[19]
% of Net Asset		1.10%	[1],[2],[5],[18]	0.60%	[6],[7],[10],[19]
PSI Services LLC 3 [Member] | Business Service Sector [Member] | Debt Method Investments [Member]
Investment		Senior Secured Loans - First Lien	[1],[2],[5],[18]	Senior Secured Loans - First Lien	[6],[7],[10],[19]
Spread above reference rate		S+5.90%	[1],[2],[5],[12],[18]	L+5.75%	[6],[7],[10],[13],[19]
Interest rate		11.27%	[1],[2],[5],[12],[14],[18]	10.16%	[6],[7],[10],[13],[15],[19]
Maturity date		Oct. 16, 2026	[1],[2],[5],[18]	Oct. 16, 2026	[6],[7],[10],[19]
Principal amount		$ 2,758	[1],[2],[5],[16],[18]	$ 2,780	[6],[7],[10],[17],[19]
Amortized Cost		2,725	[1],[2],[3],[4],[5],[18]	2,746	[6],[7],[8],[9],[10],[19]
Fair Value		$ 2,560	[1],[2],[5],[18]	$ 2,580	[6],[7],[10],[19]
% of Net Asset		7.30%	[1],[2],[5],[18]	4.20%	[6],[7],[10],[19]
Yak Blocker 2 Llc Series A [Member] | Business Service Sector [Member] | Equity Investments [Member]
Investment	[1],[2],[5],[18]	Equity/Other
Principal amount	[1],[2],[5],[16],[18]	$ 422,178
Amortized Cost	[1],[2],[3],[4],[5],[18]	2,514
Fair Value	[1],[2],[5],[18]	$ 242
% of Net Asset	[1],[2],[5],[18]	0.70%
Yak Blocker 2 Llc Series B 1 [Member] | Business Service Sector [Member] | Equity Investments [Member]
Investment	[1],[2],[5],[18]	Equity/Other
Principal amount	[1],[2],[5],[16],[18]	$ 1,130,232
Amortized Cost	[1],[2],[3],[4],[5],[18]	1,923
Fair Value	[1],[2],[5],[18]	$ 184
% of Net Asset	[1],[2],[5],[18]	0.50%
Yak Blocker 2 Llc Series B 2 [Member] | Business Service Sector [Member] | Equity Investments [Member]
Investment	[1],[2],[5],[18]	Equity/Other
Principal amount	[1],[2],[5],[16],[18]	$ 120,558
Amortized Cost	[1],[2],[3],[4],[5],[18]	205
Fair Value	[1],[2],[5],[18]	$ 20
% of Net Asset	[1],[2],[5],[18]	0.10%
Yak Blocker 2 Llc Series C 1 [Member] | Business Service Sector [Member] | Equity Investments [Member]
Investment	[1],[2],[5],[18]	Equity/Other
Principal amount	[1],[2],[5],[16],[18]	$ 30,451
Amortized Cost	[1],[2],[3],[4],[5],[18]	4
Fair Value	[1],[2],[5],[18]	$ 0
% of Net Asset	[1],[2],[5],[18]	0%
Yak Blocker 2 Llc Series C 2 [Member] | Business Service Sector [Member] | Equity Investments [Member]
Investment	[1],[2],[5],[18]	Equity/Other
Principal amount	[1],[2],[5],[16],[18]	$ 28,145
Amortized Cost	[1],[2],[3],[4],[5],[18]	3
Fair Value	[1],[2],[5],[18]	$ 0
% of Net Asset	[1],[2],[5],[18]	0%
Checkers Holdings Inc [Member] | Food and Beverage Sector [Member] | Debt Method Investments [Member]
Investment	[6],[7],[10]			Senior Secured Loans - First Lien
Spread above reference rate	[6],[7],[10],[13]			L+4.25%
Interest rate	[6],[7],[10],[13],[15]			8.99%
Maturity date	[6],[7],[10]			Apr. 25, 2024
Principal amount	[6],[7],[10],[17]			$ 1,110
Amortized Cost	[6],[7],[8],[9],[10]			713
Fair Value	[6],[7],[10]			$ 910
% of Net Asset	[6],[7],[10]			1.50%
Pure Fishing Inc [Member] | Consumer Sector [Member] | Debt Method Investments [Member]
Investment	[6],[7],[10]			Senior Secured Loans - First Lien
Spread above reference rate	[6],[7],[10],[13]			L+4.50%
Interest rate	[6],[7],[10],[13],[15]			8.88%
Maturity date	[6],[7],[10]			Dec. 19, 2025
Principal amount	[6],[7],[10],[17]			$ 3,899
Amortized Cost	[6],[7],[8],[9],[10]			3,654
Fair Value	[6],[7],[10]			$ 2,610
% of Net Asset	[6],[7],[10]			4.30%
ASM Global [Member] | Hotel Gaming And Leisure [Member] | Debt Method Investments [Member]
Investment	[6],[7],[10]			Senior Secured Loans - First Lien
Spread above reference rate	[6],[7],[10],[13]			L+2.50%
Interest rate	[6],[7],[10],[13],[15]			6.91%
Maturity date	[6],[7],[10]			Jan. 23, 2025
Principal amount	[6],[7],[10],[17]			$ 2,281
Amortized Cost	[6],[7],[8],[9],[10]			2,279
Fair Value	[6],[7],[10]			$ 2,228
% of Net Asset	[6],[7],[10]			3.60%
Health Channels Inc [Member] | Business Service Sector [Member] | Debt Method Investments [Member]
Investment	[6],[7],[10]			Senior Secured Loans - First Lien
Spread above reference rate	[6],[7],[10],[13]			L+4.50%
Interest rate	[6],[7],[10],[13],[15]			8.88%
Maturity date	[6],[7],[10]			Apr. 03, 2025
Principal amount	[6],[7],[10],[17]			$ 1,907
Amortized Cost	[6],[7],[8],[9],[10]			1,892
Fair Value	[6],[7],[10]			$ 1,350
% of Net Asset	[6],[7],[10]			2.20%
YAK Access LLC [Member] | Business Service Sector [Member] | Debt Method Investments [Member]
Investment	[6],[7],[10],[19]			Senior Secured Loans - Second Lien
Spread above reference rate	[6],[7],[10],[13],[19]			L+10.00%
Interest rate	[6],[7],[10],[13],[15],[19]			13.64%
Maturity date	[6],[7],[10],[19]			Jul. 10, 2026
Principal amount	[6],[7],[10],[17],[19]			$ 5,000
Amortized Cost	[6],[7],[8],[9],[10],[19]			4,805
Fair Value	[6],[7],[10],[19]			$ 642
% of Net Asset	[6],[7],[10],[19]			1%
Allvue Systems [Member] | Technology Sector [Member] | Debt Method Investments [Member]
Investment	[6],[7],[10],[19],[22]			Senior Secured Loans - First Lien
Spread above reference rate	[6],[7],[10],[13],[19],[22]			L+5.75%
Interest rate	[6],[7],[10],[13],[15],[19],[22]			10.48%
Maturity date	[6],[7],[10],[19],[22]			Sep. 06, 2024
Principal amount	[6],[7],[10],[17],[19],[22]			$ 105
Amortized Cost	[6],[7],[8],[9],[10],[19],[22]			92
Fair Value	[6],[7],[10],[19],[22]			$ 100
% of Net Asset	[6],[7],[10],[19],[22]			0.20%
Allvue Systems 1 [Member] | Technology Sector [Member] | Debt Method Investments [Member]
Investment	[6],[7],[10],[19]			Senior Secured Loans - First Lien
Spread above reference rate	[6],[7],[10],[13],[19]			L+5.75%
Interest rate	[6],[7],[10],[13],[15],[19]			10.48%
Maturity date	[6],[7],[10],[19]			Sep. 04, 2026
Principal amount	[6],[7],[10],[17],[19]			$ 842
Amortized Cost	[6],[7],[8],[9],[10],[19]			840
Fair Value	[6],[7],[10],[19]			$ 811
% of Net Asset	[6],[7],[10],[19]			1.30%
Total Allvue Systems [Member] | Technology Sector [Member] | Debt Method Investments [Member]
Amortized Cost	[6],[7],[8],[9],[10]			$ 932
Fair Value	[6],[7],[10]			$ 911
% of Net Asset	[6],[7],[10]			1.50%
Apptio Inc [Member] | Technology Sector [Member] | Debt Method Investments [Member]
Investment	[6],[7],[10],[19]			Senior Secured Loans - First Lien
Spread above reference rate	[6],[7],[10],[13],[19]			L+6.00%
Interest rate	[6],[7],[10],[13],[15],[19]			10.81%
Maturity date	[6],[7],[10],[19]			Jan. 10, 2025
Principal amount	[6],[7],[10],[17],[19]			$ 4,900
Amortized Cost	[6],[7],[8],[9],[10],[19]			4,873
Fair Value	[6],[7],[10],[19]			$ 4,882
% of Net Asset	[6],[7],[10],[19]			8%
Apptio Inc 1 [Member] | Technology Sector [Member] | Debt Method Investments [Member]
Investment	[6],[7],[10],[19],[22]			Senior Secured Loans - First Lien
Spread above reference rate	[6],[7],[10],[13],[19],[22]			L+6.00%
Interest rate	[6],[7],[10],[13],[15],[19],[22]			10.81%
Maturity date	[6],[7],[10],[19],[22]			Dec. 03, 2024
Principal amount	[6],[7],[10],[17],[19],[22]			$ 196
Amortized Cost	[6],[7],[8],[9],[10],[19],[22]			176
Fair Value	[6],[7],[10],[19],[22]			$ 182
% of Net Asset	[6],[7],[10],[19],[22]			0.30%
Total Apptio Inc [Member] | Technology Sector [Member] | Debt Method Investments [Member]
Amortized Cost	[6],[7],[8],[9],[10]			$ 5,049
Fair Value	[6],[7],[10]			$ 5,064
% of Net Asset	[6],[7],[10]			8.30%
Wide Orbit Inc [Member] | Technology Sector [Member] | Debt Method Investments [Member]
Investment	[6],[7],[10],[19],[22],[25]			Senior Secured Loans - First Lien
Maturity date	[6],[7],[10],[19],[22],[25]			Jul. 08, 2025
Principal amount	[6],[7],[10],[17],[19],[22],[25]			$ 0
Amortized Cost	[6],[7],[8],[9],[10],[19],[22],[25]			0
Fair Value	[6],[7],[10],[19],[22],[25]			$ (4)
% of Net Asset	[6],[7],[10],[19],[22],[25]			0%
Wide Orbit Inc [Member] | Technology Sector [Member] | Equity Investments [Member]
Investment	[6],[7],[10],[19]			Equity/Other
Principal amount	[6],[7],[10],[17],[19]			$ 96,480
Amortized Cost	[6],[7],[8],[9],[10],[19]			0
Fair Value	[6],[7],[10],[19]			$ 276
% of Net Asset	[6],[7],[10],[19]			0.50%
Firstlight Fiber [Member] | Telecommunications Sector [Member] | Debt Method Investments [Member]
Investment	[6],[7],[10]			Senior Secured Loans - First Lien
Spread above reference rate	[6],[7],[10],[13]			L+3.50%
Interest rate	[6],[7],[10],[13],[15]			7.88%
Maturity date	[6],[7],[10]			Jul. 23, 2025
Principal amount	[6],[7],[10],[17]			$ 2,163
Amortized Cost	[6],[7],[8],[9],[10]			2,158
Fair Value	[6],[7],[10]			$ 2,007
% of Net Asset	[6],[7],[10]			3.30%
Foreign Currency Forward [Member]
Fair Value				$ 73
% of Net Asset				0.10%
Foreign Currency Forward [Member] | JP MOrgan Chase Bank [Member]
Amortized Cost	[6],[7],[8],[9],[10]			$ 0
Fair Value				$ 73
% of Net Asset				0.10%
Settlement Date				Jan. 17, 2023
Amount Purchased				$ 3,045
Amount Sold				$ 2,457
[1]All debt and equity investments are income producing unless otherwise noted.[2]All investments are non-controlled/non-affiliated investments as defined by the Investment Company Act of 1940 (the “1940 Act”). The provisions of the 1940 Act classify investments based on the level of control that we maintain in a particular portfolio company. As defined in the 1940 Act, a company is generally presumed to be “non-controlled” when we own 25% or less of the portfolio company’s voting securities and “controlled” when we own more than 25% of the portfolio company’s voting securities. The provisions of the 1940 Act also classify investments further based on the level of ownership that we maintain in a particular portfolio company. As defined in the 1940 Act, a company is generally deemed as “non-affiliated” when we own less than 5% of a portfolio company’s voting securities and “affiliated” when we own 5% or more of a portfolio company’s voting securities.[3]As of September 30, 2023, the aggregate gross unrealized appreciation for all securities in which there was an excess of value over tax cost was $0.2 million; the aggregate gross unrealized depreciation for all securities in which there was an excess of tax cost over value was $8.8 million; the net unrealized depreciation was $8.6 million; the aggregate cost of securities for Federal income tax purposes was $32.5 million.[4]Cost represents amortized cost, inclusive of any capitalized paid-in-kind income (“PIK”), for debt securities, and cost plus capitalized PIK, if any, for preferred stock.[5]Security may be an obligation of one or more entities affiliated with the named portfolio company.[6]All debt and equity investments are income producing unless otherwise noted.[7]All investments are non-controlled/non-affiliated investments as defined by the Investment Company Act of 1940 (the “1940 Act”). The provisions of the 1940 Act classify investments based on the level of control that we maintain in a particular portfolio company. As defined in the 1940 Act, a company is generally presumed to be “non-controlled” when we own 25% or less of the portfolio company’s voting securities and “controlled” when we own more than 25% of the portfolio company’s voting securities. The provisions of the 1940 Act also classify investments further based on the level of ownership that we maintain in a particular portfolio company. As defined in the 1940 Act, a company is generally deemed as “non-affiliated” when we own less than 5% of a portfolio company’s voting securities and “affiliated” when we own 5% or more of a portfolio company’s voting securities.[8]As of December 31, 2022, the aggregate gross unrealized appreciation for all securities, including foreign currency forward contracts, in which there was an excess of value over tax cost was $1.0 million; the aggregate gross unrealized depreciation for all securities, including foreign currency forward contracts, in which there was an excess of tax cost over value was $10.3 million; the net unrealized depreciation was $9.3 million; the aggregate cost of securities for Federal income tax purposes was $50.0 million.[9]Cost represents amortized cost, inclusive of any capitalized paid-in-kind income (“PIK”), for debt securities, and cost plus capitalized PIK, if any, for preferred stock.[10]Security may be an obligation of one or more entities affiliated with the named portfolio company.[11]The underlying credit agreement or indenture contains a PIK provision, whereby the issuer has either the option or the obligation to make interest payments with the issuance of additional securities. The interest rate in the schedule represents the current interest rate in effect for these investments.[12]The periodic interest rate for all floating rate loans is indexed to Secured Overnight Financing Rate (“SOFR”) (denoted as “S”). Pursuant to the terms of the underlying credit agreements, the base interest rates typically reset annually, semi-annually, quarterly or monthly at the borrower’s option. The borrower may also elect to have multiple interest reset periods for each loan. For each of these floating rate loans, the Consolidated Schedule of Investments presents the applicable margin over SOFR based on each respective credit agreement. As of September 30, 2023, SOFR rates ranged between 5.32% for 1-month SOFR to 5.17% for 6-month SOFR.[13]The periodic interest rate for all floating rate loans is indexed to London Interbank Offered Rate (“LIBOR” or “LIBOR rate”) (denoted as “L”), Euro Interbank Offered Rate (“EURIBOR”) (denoted as “E”), British Pound Sterling LIBOR (“GBP LIBOR”) (denoted as “G”), Secured Overnight Financing Rate (“SOFR”) (denoted as “S”), Sterling Overnight Index Average (“SONIA”) (denoted as “N”) or Prime Rate (denoted as “P”). Pursuant to the terms of the underlying credit agreements, the base interest rates typically reset annually, semi-annually, quarterly or monthly at the borrower’s option. The borrower may also elect to have multiple interest reset periods for each loan. For each of these floating rate loans, the Consolidated Schedule of Investments presents the applicable margin over LIBOR, EURIBOR, GBP LIBOR or Prime based on each respective credit agreement. As of December 31, 2022, LIBOR rates ranged between 4.39% for 1-month LIBOR to 5.14% for 6-month LIBOR.[14]For portfolio companies with multiple interest rate contracts under a single credit agreement, the interest rate shown is a weighted average current interest rate in effect at September 30, 2023.[15]For portfolio companies with multiple interest rate contracts under a single credit agreement, the interest rate shown is a weighted average current interest rate in effect at December 31, 2022.[16]Unless noted otherwise, the principal amount (par amount) for all debt securities is denominated in U.S. dollars. Equity investments are recorded as number of shares owned.[17]Unless noted otherwise, the principal amount (par amount) for all debt securities is denominated in U.S. dollars. Equity investments are recorded as number of shares owned.[18]Investments value was determined using significant unobservable inputs (see Note 2. Significant Accounting Policies Note 2. Significant Accounting Policies Note 8. Commitments and Contingencies Note 8. Commitments and Contingencies

Principal Business and Organiza

Principal Business and Organization	9 Months Ended
	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Principal Business and Organization	Principal Business and Organization Guggenheim Credit Income Fund (the “Master Fund”) was formed as a Delaware statutory trust on September 5, 2014. The Master Fund’s investment objectives are to provide its shareholders with current income, capital preservation and, to a lesser extent, long-term capital appreciation by investing primarily in privately-negotiated loans to private middle market United States (U.S.) companies. On April 1, 2015, the Master Fund elected to be regulated as a business development company (“BDC”) under the Investment Company Act of 1940, as amended (the “1940 Act”). The Master Fund commenced investment operations on April 2, 2015. The Master Fund serves as the master fund in a master fund/feeder fund structure. The Master Fund issues its shares (“Shares” or “Common Shares”) to one or more affiliated feeder funds in a continuous series of private placement transactions. In accordance with the offering documents and the intention of Guggenheim Credit Income Fund 2016 T (“GCIF 2016T”) and Guggenheim Credit Income Fund 2019 (“GCIF 2019”) (together, the “Feeder Funds”) to provide substantial shareholder liquidity, the Boards of Trustees of the Master Fund and the Feeder Funds approved respective Plans of Liquidation for each company on March 30, 2021 (each, a “Liquidation Plan”). In accordance with the Liquidation Plans, the Board has declared multiple liquidating distributions. These distributions have been substantially composed of return of capital and have decreased the net asset value of the Master Fund and Feeder Funds. As such, the value on shareholder’s investment statements has decreased as liquidating distributions have been paid. In accordance with the Liquidation Plan, the Master Fund and the Feeder Funds will remain registered as a BDC and intend to maintain their qualifications, as regulated investment company (“RIC”) under Subchapter M of the Internal Revenue Code of 1986, as amended (the “Code”). Guggenheim Partners Investment Management, LLC (“Guggenheim” or the “Advisor”) is responsible for sourcing potential investments, analyzing and conducting due diligence on prospective investment opportunities, structuring investments and ongoing monitoring of the Master Fund’s investment portfolio. On September 30, 2022, Hamilton Finance LLC (“Hamilton”), a previous, wholly-owned, special purpose financing subsidiary of the Master Fund was dissolved.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies Basis of Presentation Management has determined that the Master Fund meets the definition of an investment company and adheres to the accounting and reporting guidance in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 946 — Financial Services Investment Companies The Master Fund’s interim consolidated financial statements have been prepared pursuant to the requirements for reporting on Form 10-Q and the disclosure requirements as stipulated in Articles 6 and 10 of Regulation S-X, and therefore do not necessarily include all information and notes necessary for a fair statement of financial position and results of operations in accordance with accounting principles generally accepted in the U.S. (“GAAP”). In the opinion of management, the unaudited consolidated financial information for the interim period presented in this Report reflects all normal and recurring adjustments necessary for a fair statement of financial position and results from operations. Operating results for interim periods are not necessarily indicative of operating results for an entire year. Principles of Consolidation As provided under ASC 946, the Master Fund will generally not consolidate its investment in a company other than an investment in an investment company or an operating company whose business consists of providing substantially all of its services to the benefit of the Master Fund. Accordingly, the Master Fund consolidated the results of its wholly-owned subsidiary in its consolidated financial statements. All intercompany balances and transactions have been eliminated. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities at the date of the financial statements, (ii) the reported amounts of income and expenses during the reported period and (iii) disclosure of contingent assets and liabilities at the date of the financial statements. Actual results could differ materially from those estimates under different assumptions and conditions. Cash and Cash Equivalents Cash consists of demand deposits held at a major U.S. financial institution and the amount recorded on the consolidated statements of assets and liabilities exceeds the Federal Deposit Insurance Corporation insured limit. Management believes the credit risk related to its demand deposits is minimal. Cash equivalents include short-term, highly liquid instruments with an original maturity of three months or less. As of September 30, 2023, the Master Fund’s cash equivalents of $ 11.2 25.2 Valuation of Investments The Master Fund measures the value of its investments in accordance with ASC Topic 820 — Fair Value Measurement ASC 820 defines hierarchical levels directly related to the amount of subjectivity associated with the inputs used to determine fair values of assets and liabilities. The hierarchical levels and types of inputs used to measure fair value for each level are described as follows: Level 1 - Quoted prices are available in active markets for identical investments as of the reporting date. Publicly listed equities and debt securities, publicly listed derivatives, money market/short-term investment funds and foreign currency are generally included in Level 1. The Master Fund does not adjust the quoted price for these investments. Level 2 - Valuation inputs are other than quoted prices in active markets, which are either directly or indirectly observable as of the reporting date, and fair value is determined through the use of models or other valuation methodologies. In certain cases, debt and equity securities are valued on the basis of prices from orderly transactions for similar investments in active markets between market participants and provided by reputable dealers or independent pricing services. In determining the value of a particular investment, independent pricing services may use certain information with respect to transactions in such investments, quotations from multiple dealers or brokers, pricing matrices, market transactions in comparable investments and various relationships between investments. Investments generally included in this category are corporate bonds and loans. Level 3 - Valuation inputs are unobservable for the investment and include situations where there is little, if any, market activity for the investment. The inputs into the determination of fair value require significant judgment or estimation. Investments generally included in this category are illiquid corporate bonds and loans and preferred stock investments that lack observable market pricing. In certain cases, the inputs used to measure fair value may fall within different levels of the fair value hierarchy. In such cases, an investment’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. Depending on the relative liquidity in the markets for certain investments, the Master Fund may transfer assets to Level 3 if it determines that observable quoted prices, obtained directly or indirectly, are severely limited, or not available, or otherwise not reliable. The Master Fund’s assessment of the significance of a particular input to the fair value measurement requires judgment, and the consideration of factors specific to the investment. Investments for which market quotations are readily available are valued using market quotations, which are generally obtained from independent pricing services, broker-dealers or market makers. With respect to the Master Fund’s portfolio investments for which market quotations are not readily available, the Master Fund’s board of trustees (“Board of Trustees”), including our trustees who are not “interested persons” as defined in the 1940 Act (the “Independent Trustees”), is responsible for determining in good faith the fair value of the Master Fund’s portfolio investments in accordance with the valuation policy and procedures approved by the Board of Trustees. Pursuant to Rule 2a-5 under the 1940 Act (“Rule 2a-5”), the Board of Trustees has designated the Advisor as the valuation designee to perform fair valuation determinations for the Master Fund with respect to all Fund investments and/or other assets. The Advisor conducts a fair value determination process on a quarterly basis and any other time when a decision regarding the fair value of the portfolio investments is required. The U.S. Securities and Exchange Commission (the “SEC”) adopted Rule 2a-5 which establishes requirements for determining fair value in good faith and became effective September 8, 2022. Rule 2a-5 also defines when “readily available market quotations” for purposes of the 1940 Act and establishes requirements for determining whether a fund must fair value a security in good faith. The valuation techniques used by the Master Fund for the assets that are classified as Level 3 in the fair value hierarchy are described below. Senior Debt and Subordinated Debt: Equity/Other Investments: The Master Fund utilizes several valuation techniques that use unobservable pricing inputs and assumptions in determining the fair value of its Level 3 investments. The valuation techniques, as well as the key unobservable inputs that have a significant impact on the Master Fund’s investments classified and valued as Level 3 in the valuation hierarchy, are described in Note 5. Fair Value of Financial Instruments The determination of fair value involves subjective judgments and estimates. Due to the inherent uncertainty of determining the fair value of portfolio investments that do not have a readily available market value, the fair value of investments may differ materially from the values that would have been determined had a readily available market value existed for such investments. Further, such investments are generally less liquid than publicly traded securities. If the Master Fund was required to liquidate a portfolio investment that does not have a readily available market value in a forced or liquidation sale, the Master Fund could realize significantly less value than the value recorded by the Master Fund. Security Transactions and Realized/Unrealized Gains or Losses Investments purchased on a secondary market basis are recorded on the trade date. Loan originations are recorded on the funding date. All investments sold are derecognized on the trade date. The Master Fund measures realized gains or losses from the repayment or sale of investments using the specific lot identification method. Realized gains or losses are measured by the difference between (i) the net proceeds from the repayment or sale, inclusive of any prepayment premiums and (ii) the amortized cost basis of the investment without regard to unrealized appreciation or depreciation previously recognized and include investments charged off during the period, net of recoveries. Unrealized appreciation or depreciation primarily measures the change in investment values, including the reversal of previously recorded unrealized appreciation or depreciation when gains or losses are realized. The amortized cost basis of investments includes (i) the original cost, net of original issue discount and loan origination fees, if any, and (ii) adjustments for the accretion/amortization of market discounts and premiums. The Master Fund reports changes in fair value of investments as net change in unrealized appreciation (depreciation) on investments in the consolidated statements of operations. Interest Income Interest income is recorded on an accrual basis and includes amortization of premiums to par value and accretion of discounts to par value. Discounts and premiums to par value on securities purchased are accreted/amortized into interest income over the life of the respective security using the effective interest method, or straight-line method, as applicable. Loan origination, closing and other fees received by the Master Fund directly or indirectly from borrowers in connection with the closing of investments are accreted over the contractual life of the debt investment as interest income based on the effective interest method. Certain of the Master Fund’s investments in debt securities may contain a contractual payment-in-kind (“PIK”) interest provision. The PIK provisions generally feature the obligation, or the option, at each interest payment date of making interest payments in (i) cash, (ii) additional securities or (iii) a combination of cash and additional securities. PIK interest, computed at the contractual rate specified in the investment’s credit agreement, is accrued as interest income and recorded as interest receivable up to the interest payment date. On the interest payment date, the Master Fund will capitalize the accrued interest receivable attributable to PIK as additional principal due from the borrower. When additional PIK securities are received on the interest payment date, they typically have the same terms, including maturity dates and interest rates, as the original securities issued. PIK interest generally becomes due on the investment’s maturity date or call date. If the portfolio company’s valuation indicates the value of the PIK security is not sufficient to cover the contractual PIK interest, the Master Fund will not accrue additional PIK interest income and will record an allowance for any accrued PIK interest receivable as a reduction of interest income in the period the Master Fund determines it is not collectible. Debt securities are placed on non-accrual status when principal or interest payments are at least 90 days past due or when there is reasonable doubt that principal or interest will be collected. Generally, accrued interest is reversed against interest income when a debt security is placed on non-accrual status. Interest payments received on debt securities on non-accrual status may be recognized as interest income or applied to principal based on management’s judgment. Debt securities on non-accrual status are restored to accrual status when past due principal and interest are paid, and, in management’s judgment, such securities are likely to remain current on interest payment obligations. The Master Fund may make exceptions to this treatment if the debt security has sufficient collateral value and is in the process of collection. Dividend Income Dividend income on preferred equity securities is recorded as dividend income on an accrual basis to the extent that such amounts are payable by the portfolio company and are expected to be collected. Dividend income on equity securities is recorded on the record date for private portfolio companies or on the ex-dividend date for publicly traded portfolio companies. Each distribution received from limited liability company (“LLC”) and limited partnership (“LP”) equity investments is evaluated to determine if the distribution should be recorded as dividend income or a return of capital. Generally, the Master Fund will not record distributions from equity investments in LLCs and LPs as dividend income unless there are sufficient accumulated tax basis earnings and profits in the LLC or LP prior to the distribution. Distributions that are classified as a return of capital are recorded as a reduction in the cost basis of the investment. Fee Income Guggenheim, or its affiliates, may provide financial advisory services to portfolio companies and in return may receive fees for capital structuring services. Guggenheim is obligated to remit to the Master Fund any earned capital structuring fees based on the pro rata Derivative Instruments Derivative instruments solely consist of foreign currency forward contracts. The Master Fund recognizes all derivative instruments as assets or liabilities at fair value in its consolidated financial statements. Foreign currency forward contracts entered into by the Master Fund are not designated as hedging instruments, and as a result, the Master Fund presents changes in fair value through net change in unrealized appreciation (depreciation) on foreign currency forward contracts in the consolidated statements of operations. Realized gains and losses that occur upon the cash settlement of the foreign currency forward contracts are included in net realized gains (losses) on foreign currency forward contracts on the consolidated statements of operations. Foreign Currency Translation, Transactions and Gains (Losses) Foreign currency amounts are translated into U.S. dollars on the following basis: (i) at the exchange rate on the last business day of the reporting period for the fair value of investment securities, other assets and liabilities; and (ii) at the prevailing exchange rate on the respective recording dates for the purchase and sale of investment securities, income, expenses, gains and losses. Net assets and fair values are presented based on the applicable foreign exchange rates described above and the Master Fund does not isolate that portion of the results of operations resulting from changes in foreign exchange rates on investments from the fluctuations arising from changes in fair values of investments held; therefore, fluctuations related to foreign exchange rate conversions are included with the net realized gains (losses) and unrealized appreciation (depreciation) on investments. Net realized gains or losses on foreign currency transactions arise from sales of foreign currency, currency gains or losses realized between the trade and settlement dates on securities transactions and the difference between the amounts of dividends, interest and foreign withholding taxes recorded by the Master Fund and the U.S. dollar equivalent of the amounts actually received or paid by the Master Fund. Unrealized appreciation (depreciation) from foreign currency translation for foreign currency forward contracts is included in net change in unrealized appreciation (depreciation) on foreign currency forward contracts accumulated earnings (loss), net of distributions Investment Advisory Fees The Master Fund incurs investment advisory fees including: (i) a base management fee and (ii) a performance-based incentive fee which includes (a) an incentive fee on income and (b) an incentive fee on capital gains, due to Guggenheim pursuant to an investment advisory agreement between the Master Fund and Guggenheim (the “Investment Advisory Agreement”) as described in Note 6. Related Party Agreements and Transactions Deferred Financing Costs Deferred financing costs represent fees and other direct incremental costs incurred in connection with the arrangement of the Master Fund’s borrowings. These costs are presented in the consolidated statements of assets and liabilities as a direct deduction of the debt liability to which the costs pertain. These costs are amortized using the effective interest method and are included in interest expense on the consolidated statements of operations over the life of the borrowings. Distributions Distributions to the Master Fund’s common shareholders are periodically declared by its Board of Trustees and recognized as a liability on the record date. Federal Income Taxes Beginning with its tax year ended December 31, 2015, the Master Fund has elected to be treated for federal income tax purposes, and thereafter intends to maintain its qualification, as a RIC under the Code. Generally, a RIC is not subject to federal income taxes on distributed income and gains if it distributes dividends in a timely manner out of assets legally available for distributions to its shareholders of an amount generally at least equal to 90% The Master Fund is generally subject to nondeductible federal excise taxes if it does not distribute dividends to its shareholders in respect of each calendar year of an amount at least equal to the sum of (i) 98% 98.2% i.e. st 4% The Master Fund follows ASC 740, Income Taxes (“ASC 740”). ASC 740 provides guidance for how uncertain tax positions should be recognized, measured, presented and disclosed in the financial statements. ASC 740 requires the evaluation of tax positions taken or expected to be taken in the course of preparing our tax returns to determine whether the tax positions are “more-likely-than-not” of being sustained by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold are recorded as a tax benefit or expense in the current year. Penalties or interest, if applicable, that may be assessed relating to income taxes would be classified as other expenses in the statements of operations. Management has reviewed all open tax years and concluded that there is no effect to the Master Funds’ financial positions or results of operations and no tax liability was required to be recorded resulting from unrecognized tax benefits relating to uncertain income tax position taken or expected to be taken on a tax return. During this period, the Master Fund did not incur any material interest or penalties. Open tax years are those years that are open for examination by the relevant income taxing authority. As of September 30, 2023, open U.S. Federal and state income tax years include the tax years ended December 31, 2020 through December 31, 2022. The Master Fund has no examinations in progress. Management’s determinations regarding ASC 740 may be subject to review and adjustment at a later date based upon factors including, but not limited to, an on-going analysis of tax laws, regulations and interpretations thereof.

Investments

Investments	9 Months Ended
	Sep. 30, 2023
Investments, All Other Investments [Abstract]
Investments	Investments The following table presents the composition of the investment portfolio at amortized cost and fair value as of September 30, 2023 and December 31, 2022, respectively, with corresponding percentages of total investments at fair value: Schedule of investment portfolio at amortized cost and fair value September 30, 2023 December 31, 2022 Amortized Cost Fair Value Percentage of Investments at Fair Value Amortized Cost Fair Value Percentage of Investments at Fair Value Senior secured loans - first lien $ 24,341 $ 22,954 95.8 % $ 41,668 $ 39,028 96.0 % Senior secured loans - second lien 504 484 2.0 5,250 1,126 2.8 Senior secured bonds 1,458 21 0.1 1,520 102 0.3 Total senior debt $ 26,303 $ 23,459 97.9 % $ 48,438 $ 40,256 99.1 % Equity and other 4,649 472 2.1 — 385 0.9 Total investments $ 30,952 $ 23,931 100.0 % $ 48,438 $ 40,641 100.0 % The following table presents the composition of the investment portfolio by industry classifications at amortized cost and fair value as of September 30, 2023 and December 31, 2022, respectively, with corresponding percentages of total investments at fair value: Schedule of investment portfolio at amortized cost and fair value September 30, 2023 December 31, 2022 Industry Classification Amortized Cost Fair Value Percentage of Investments at Fair Value Amortized Cost Fair Value Percentage of Investments at Fair Value Services: Business $ 12,904 $ 8,500 35.6 % $ 15,014 $ 10,090 24.8 % Consumer Goods: Non-Durable 4,457 4,348 18.2 8,309 7,172 17.6 Technology — — — 5,981 6,247 15.5 Metals & Mining 5,780 5,010 20.9 5,500 5,165 12.7 Automotive 3,457 3,049 12.7 4,072 3,490 8.6 Retail 1,660 1,639 6.8 1,685 1,798 4.4 Chemicals, Plastics & Rubber 951 941 3.9 957 944 2.3 Beverage, Food & Tobacco — — — 713 910 2.2 Energy: Oil & Gas 1,743 444 1.9 1,770 590 1.5 Hotel, Gaming & Leisure — — — 2,279 2,228 5.5 Telecommunications — — — 2,158 2,007 4.9 Total investments $ 30,952 $ 23,931 100.0 % $ 48,438 $ 40,641 100.0 % The following table presents the geographic dispersion of the investment portfolio as a percentage of total investments at fair value as of September 30, 2023 and December 31, 2022: Schedule of investment portfolio as a percentage Geographic Dispersion September 30, 2023 December 31, 2022 United States of America 100.0 % 100.0 % Total investments 100.0 % 100.0 %

Derivative Instruments

Derivative Instruments	9 Months Ended
	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	Derivative Instruments The Master Fund may enter into foreign currency forward contracts from time to time to facilitate settlement of purchases and sales of investments denominated in foreign currencies and to economically hedge the impact that an adverse change in foreign exchange rates would have on the value of the Master Fund’s investments denominated in foreign currencies. A foreign currency forward contract is a commitment to purchase or sell a foreign currency at a future date at a negotiated forward rate. These contracts are marked-to-market by recognizing the difference between the contract forward exchange rate and the forward market exchange rate on the last day of the period presented as unrealized appreciation or depreciation. Realized gains or losses are recognized when forward contracts are settled. Risks arise as a result of the potential inability of the counterparties to meet the terms of their contracts; the Master Fund attempts to limit counterparty risk by only dealing with well-known counterparties and those that it believes have the financial resources to honor their obligations. As of September 30, 2023, there are no open foreign currency forward contracts. The following table presents the Master Fund’s open foreign currency forward contracts as December 31, 2022: Schedule of foreign currency forward contracts December 31, 2022 Foreign Currency Settlement Date Statement Location Counterparty Amount Transacted Notional Value at Settlement Notional Value at Period End Fair Value GBP January 17, 2023 Unrealized appreciation on foreign currency forward contracts JPMorgan Chase Bank, N.A. £ 2,457 $ 3,045 $ 2,972 $ 73 Total $ 3,045 $ 2,972 $ 73 The following table presents the net realized and unrealized gains and losses on derivative instruments recorded by the Master Fund for the three and nine months ended September 30, 2023 and September 30, 2022: Schedule of net realized and unrealized gains and losses on derivative instruments For the Three Months Ended For the Nine Months Ended Statement Location 2023 2022 2023 2022 Net realized gains (losses) Foreign currency forward contracts Net realized gains on foreign currency forward contracts $ — $ 167 $ 101 $ 220 Net change in unrealized appreciation (depreciation) Foreign currency forward contracts Net change in unrealized appreciation (depreciation) on foreign currency forward contracts — 89 (73 ) 368 Net realized and unrealized gains on foreign currency forward contracts $ — $ 256 $ 28 $ 588 For derivatives traded under an International Swaps and Derivatives Association Master Agreement (“ISDA Master Agreement”), the collateral requirements are typically calculated by netting the mark-to-market amount for each transaction under such agreement and comparing that amount to the value of any collateral currently pledged by the Master Fund and/or the counterparty. Cash collateral that has been pledged, if any, to cover obligations of the Master Fund and cash collateral received from the counterparty, if any, is reported on the consolidated statements of assets and liabilities as collateral deposits (received) for foreign currency forward contracts. Generally, the amount of collateral due from or to a party has to exceed a minimum transfer amount threshold before a transfer is required. To the extent amounts due to the Master Fund from a counterparty are not fully collateralized, the Master Fund bears the risk of loss from counterparty non-performance. The following table presents the Master Fund’s derivative assets and liabilities by counterparty, net of amounts available for offset under a master netting agreement or similar arrangement, and net of related collateral received by the Master Fund for assets or pledged for liabilities as of September 30, 2023 and December 31, 2022: Schedule of derivative assets and liabilities As of Counterparty Gross Derivative Assets in Statement of Assets and Liabilities Gross Derivative Liabilities in Statement of Assets and Liabilities Collateral Pledged (Received) Net position of Derivative Assets, Liabilities and Pledged Collateral September 30, 2023 JP Morgan Chase Bank, N.A. $ — $ — $ — $ — December 31, 2022 JP Morgan Chase Bank, N.A. $ 73 $ — $ — $ 73

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2023
Investments, All Other Investments [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments The following tables present the segmentation of the investment portfolio at fair value, as of September 30, 2023 and December 31, 2022, according to the fair value hierarchy as described in Note 2. Significant Accounting Policies Schedule of investment portfolio at fair value September 30, 2023 Level 1 Level 2 Level 3 Total Investments Senior secured loans - first lien $ — $ 3,049 $ 19,905 $ 22,954 Senior secured loans - second lien — — 484 484 Senior secured bonds — 21 — 21 Total senior debt $ — $ 3,070 $ 20,389 $ 23,459 Equity and other — 18 454 472 Total investments $ — $ 3,088 $ 20,843 $ 23,931 Percentage 0.0 % 12.9 % 87.1 % 100.0 % Derivative Instruments Foreign currency forward contracts $ — $ — $ — $ — December 31, 2022 Level 1 Level 2 Level 3 Total Investments Senior secured loans - first lien $ — $ 13,879 $ 25,149 $ 39,028 Senior secured loans - second lien — 1,126 — 1,126 Senior secured bonds — — 102 102 Total senior debt $ — $ 15,005 $ 25,251 $ 40,256 Equity and other — — 385 385 Total investments $ — $ 15,005 $ 25,636 $ 40,641 Percentage 0.0 % 36.9 % 63.1 % 100.0 % Derivative Instruments Foreign currency forward contracts $ — $ 73 $ — $ 73 Significant Level 3 Unobservable Inputs The following tables present quantitative information related to the significant Level 3 unobservable inputs associated with the determination of fair value for certain investments as of September 30, 2023 and December 31, 2022: Schedule of significant Level 3 unobservable inputs September 30, 2023 Asset Category Fair Value Valuation Techniques (1) Unobservable Inputs (2) Weighted Average Input Value Range (3) Impact to Valuation from an Increase in Input (4) Senior Secured Loans - First Lien $ 19,490 Yield analysis Yield 14.67% 10.15% 38.83% Decrease Equity/Other $ 8 Market comparable Cash Flow Multiple 4.6x 4.6x Increase Market comparable Oil production multiple (5) 26333x 26333x Increase Market comparable Oil reserve multiple (6) 9.9x 9.9x Increase $ 446 Discounted cash flow Discount Rate 17.63% 17.63% Decrease $ 484 Yield analysis Yield 41.58% 41.58% Decrease Total $ 20,428 (1) For the investments that have more than one valuation technique, the Master Fund may rely on the stated techniques individually or in the aggregate based on a weight ascribed to each valuation technique, ranging from 0% to 100%. (2) The Master Fund generally uses prices provided by an independent pricing service, or directly from an independent broker, which are non-binding indicative prices on or near the valuation date as the primary basis for the fair valuation determinations for quoted senior secured bonds and loans. Since these prices are non-binding, they may not be indicative of fair value. Each quoted price is evaluated by Guggenheim in conjunction with additional information compiled by it, including financial performance, recent business developments and various other factors. Investments with fair values determined in this manner were not included in the table above. As of September 30, 2023, the Master Fund had investments of this nature measured at fair value totaling $0.4 million. (3) A range is not provided when there is only one investment within the classification or multiple investments that have the same unobservable input; weighted average amounts are based on the estimated fair values. (4) This column represents the directional change in the fair value of the Level 3 investments that would result from an increase to the corresponding unobservable input. A decrease to the unobservable input would have the opposite effect. Significant changes in these inputs in isolation could result in significantly higher or lower fair value measurements. (5) Oil production multiple is valued based on thousand barrels of oil equivalent per day (MBOE/d). (6) Oil reserve multiple is valued based on million barrels of oil equivalent (MMBOE). December 31, 2022 Asset Category Fair Value Valuation Techniques (1) Unobservable Inputs (2) Weighted Average Input Value Range (3) Impact to Valuation from an Increase in Input (4) Senior Secured Loans - First Lien $ 24,740 Yield analysis Yield 12.52% 1.01% 16.04% Decrease Equity/Other $ 79 Market comparable Cash Flow Multiple 5x 5x Increase Market comparable Oil production multiple (5) 28043x 28043x Increase Market comparable Oil reserve multiple (6) 12.3x 12.3x Increase $ 276 Discounted cash flow EBITDA multiple 10.6x 10.6x Increase Discounted cash flow Discount Rate 20.00% 20.00% Decrease Total $ 25,095 (1) For the investments that have more than one valuation technique, the Master Fund may rely on the stated techniques individually or in the aggregate based on a weight ascribed to each valuation technique, ranging from 0% to 100%. (2) The Master Fund generally uses prices provided by an independent pricing service, or directly from an independent broker, which are non-binding indicative prices on or near the valuation date as the primary basis for the fair valuation determinations for quoted senior secured bonds and loans. Since these prices are non-binding, they may not be indicative of fair value. Each quoted price is evaluated by Guggenheim in conjunction with additional information compiled by it, including financial performance, recent business developments and various other factors. Investments with fair values determined in this manner were not included in the table above. As of December 31, 2022, the Master Fund had investments of this nature measured at fair value totaling $0.5 million. (3) A range is not provided when there is only one investment within the classification or multiple investments that have the same unobservable input; weighted average amounts are based on the estimated fair values. (4) This column represents the directional change in the fair value of the Level 3 investments that would result from an increase to the corresponding unobservable input. A decrease to the unobservable input would have the opposite effect. Significant changes in these inputs in isolation could result in significantly higher or lower fair value measurements. (5) Oil production multiple is valued based on thousand barrels of oil equivalent per day (MBOE/d). (6) Oil reserve multiple is valued based on million barrels of oil equivalent (MMBOE). In addition to the Level 3 valuation methodologies and unobservable inputs noted above, the Master Fund, in accordance with its valuation policy, may also use other valuation techniques and methodologies when determining the fair value estimates for its investments. The following tables present a roll-forward of the fair value changes for all investments for which the Master Fund determines fair value using Level 3 unobservable inputs for the three and nine months ended September 30, 2023 and September 30, 2022: Schedule of fair value changes in investments For the Three Months Ended September 30, 2023 Senior Secured Loans - First Lien Senior Secured Loans - Second Lien Senior Secured Bonds Equity and Other Total Balance as of July 1, 2023 $ 22,408 $ 572 $ — $ 412 $ 23,392 Additions (1) 146 30 — — 176 Sales and repayments (2) (2,430 ) — — — (2,430 ) Net realized gains (3) 37 — — — 37 Net change in unrealized appreciation (depreciation) on investments (4) (273 ) (118 ) — 42 (349 ) Net discount accretion 17 — — — 17 Fair value balance as of September 30, 2023 $ 19,905 $ 484 $ — $ 454 $ 20,843 Change in net unrealized appreciation (depreciation) on investments held as of September 30, 2023 $ (283 ) $ (118 ) $ — $ 41 $ (360 ) For the Nine Months Ended September 30, 2023 Senior Secured Loans - First Lien Senior Secured Loans - Second Lien Senior Secured Bonds Equity and Other Total Balance as of January 1, 2023 $ 25,149 $ — $ 102 $ 385 $ 25,636 Additions (1) 1,000 602 — 4,650 6,252 Sales and repayments (2) (7,684 ) — — (317 ) (8,001 ) Net realized gains (3) 72 — — 317 389 Net change in unrealized depreciation on investments (4) (454 ) (118 ) — (4,551 ) (5,123 ) Net discount accretion 54 — — — 54 Transfers into Level 3 (5) 1,768 — — — 1,768 Transfers out of Level 3 (6) — — (102 ) (30 ) (132 ) Fair value balance as of September 30, 2023 $ 19,905 $ 484 $ — $ 454 $ 20,843 Change in net unrealized depreciation on investments held as of September 30, 2023 $ (463 ) $ — $ — $ (71 ) $ (534 ) (1) Includes increases in the cost basis of investments resulting from new and incremental portfolio investments, including the capitalization of PIK income. (2) Includes principal payments/paydowns on debt investments and proceeds from sales of investments. (3) Included in net realized gains (losses) on investments on the consolidated statements of operations. (4) Included in net change in unrealized appreciation (depreciation) on investments on the consolidated statements of operations. (5) For the three and nine months ended September 30, 2023, investments were transferred from Level 2 to Level 3 as valuation coverage was reduced to one independent pricing service without any corroborating recent trade or another broker quotation or to a market or income approach based model. (6) For the three and nine months ended September 30, 2023, investments were transferred from Level 3 to Level 2 as valuation coverage was initiated by more than one independent pricing services or by one independent pricing service with a corroborating recent trade or another broker quotation. For the Three Months Ended September 30, 2022 Senior Secured Loans - First Lien Senior Secured Loans - Second Lien Senior Secured Bonds Equity and Other Total Balance as of July 1, 2022 $ 51,840 $ 5,052 $ 179 $ 2,122 $ 59,193 Additions (1) 750 — — — 750 Sales and repayments (2) (3,639 ) — (104 ) (952 ) (4,695 ) Net realized gains (3) 28 — 5 952 985 Net change in unrealized appreciation (depreciation) on investments (4) 144 (1,161 ) 38 (1,043 ) (2,022 ) Net discount accretion 26 14 — — 40 Transfers into Level 3 (5) 406 2,697 — — 3,103 Transfers out of Level 3 (5) (3,989 ) — — — (3,989 ) Fair value balance as of September 30, 2022 $ 45,566 $ 6,602 $ 118 $ 1,079 $ 53,365 Change in net unrealized appreciation (depreciation) on investments held as of September 30, 2022 $ 182 $ (1,161 ) $ 38 $ (566 ) $ (1,507 ) For the Nine Months Ended September 30, 2022 Senior Secured Loans - First Lien Senior Secured Loans - Second Lien Senior Secured Bonds Equity and Other Total Balance as of January 1, 2022 $ 64,661 $ 14,510 $ — $ 897 $ 80,068 Additions (1) 2,399 — — — 2,399 Sales and repayments (2) (20,889 ) (6,000 ) (410 ) (954 ) (28,253 ) Net realized gains (losses) (3) 677 55 5 938 1,675 Net change in unrealized appreciation (depreciation) on investments (4) (1,822 ) (1,219 ) 433 198 (2,410 ) Net discount accretion 149 27 — — 176 Transfers into Level 3 (5) 4,893 2,697 90 — 7,680 Transfers out of Level 3 (5) (4,502 ) (3,468 ) — — (7,970 ) Fair value balance as of September 30, 2022 $ 45,566 $ 6,602 $ 118 $ 1,079 $ 53,365 Change in net unrealized appreciation on investments held as of September 30, 2022 $ (432 ) $ (1,916 ) $ 325 $ 677 $ (1,346 ) (1) Includes increases in the cost basis of investments resulting from new and incremental portfolio investments, including the capitalization of PIK income. (2) Includes principal payments/paydowns on debt investments and proceeds from sales of investments. (3) Included in net realized gains (loss) on investments on the consolidated statements of operations. (4) Included in net change in unrealized appreciation (depreciation) on investments on the consolidated statements of operations. (5) For the three and nine months ended September 30, 2022, investments were transferred from Level 2 to Level 3 as valuation coverage was reduced to one independent pricing service without any corroborating recent trade or another broker quotation. (6) For the three and nine months ended September 30, 2022, investments were transferred from Level 3 to Level 2 as valuation coverage was initiated by more than one independent pricing services or by one independent pricing service with a corroborating recent trade or another broker quotation.

Related Party Agreements and Tr

Related Party Agreements and Transactions	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
Related Party Agreements and Transactions	Related Party Agreements and Transactions The Master Fund is affiliated with Guggenheim Credit Income Fund 2016 T (“GCIF 2016T”) and Guggenheim Credit Income Fund 2019 (“GCIF 2019”) (together, the “Feeder Funds”). The membership of the Boards of Trustees for the Master Fund, GCIF 2016T and GCIF 2019 are identical. The Feeder Funds have invested, and/or intend to invest, substantially all of the proceeds from their public offerings of common shares in the acquisition of the Master Fund’s Common Shares. One of the Master Fund’s executive officers, Brian Binder, Senior Vice President, serves as an executive officer of Guggenheim. All of the Master Fund’s executive officers also serve as executive officers of the Feeder Funds. Guggenheim and/or its affiliates receive, as applicable, compensation for (i) investment advisory services, (ii) reimbursement of expenses in connection with investment advisory activities, administrative services and organizing the Master Fund and (iii) capital markets services in connection with the raising of equity capital for Feeder Funds affiliated with the Master Fund, as more fully discussed below. Investment Advisory Agreements and Compensation of the Advisor The Master Fund is party to an Investment Advisory Agreement with Guggenheim, pursuant to which the Master Fund agreed to pay Guggenheim an investment advisory fee consisting of two components: (i) a management fee and (ii) a performance-based incentive fee. Guggenheim continues to be entitled to reimbursement of certain expenses incurred on behalf of the Master Fund in connection with investment operations and investment transactions. Management Fees: 1.75% Performance-based Incentive Fee: (i) The incentive fee on income is paid quarterly, if earned; it is computed as the sum of (A) 100% 1.875% 2.344% 20% 2.344% (ii) The incentive fee on capital gains is paid annually, if earned; it is equal to 20% of realized capital gains on a cumulative basis from inception, net of (A) all realized capital losses and unrealized depreciation on a cumulative basis from inception, and (B) the aggregate amount, if any, of previously paid incentive fees on capital gains. All fees are computed in accordance with a detailed fee calculation methodology as approved by the Board of Trustees. The Investment Advisory Agreement may be terminated at any time, without the payment of any penalty: (i) by the Master Fund upon 60 days’ written notice to Guggenheim, or (ii) by Guggenheim upon not less than 120 days’ written notice to the Master Fund. In the event that the Investment Advisory Agreement is terminated by Guggenheim, and if the Independent Trustees elect to continue the Master Fund, then Guggenheim shall pay all direct expenses incurred by the Master Fund as a result of Guggenheim’s withdrawal, up to, but not exceeding $250,000. Unless earlier terminated, the Investment Advisory Agreement will remain in effect for a period of two years from the date on which the Master Fund’s shareholders approved the Investment Advisory Agreement and will remain in effect year to year thereafter if approved annually (i) by a majority of the Master Fund’s Independent Trustees and (ii) the Master Fund’s Board of Trustees or the holders of a majority of the Master Fund’s outstanding voting securities. Administrative Services Agreement The Master Fund entered into an administrative services agreement with Guggenheim (the “Administrative Services Agreement”) whereby Guggenheim agreed to provide administrative services to the Master Fund, including office facilities and equipment, and clerical, bookkeeping and record-keeping services. More specifically, Guggenheim, serving as the administrator (the “Administrator”), performs and oversees the Master Fund’s required administrative services, which included financial and corporate record-keeping, preparing and disseminating the Master Fund’s reports to its shareholders and filing reports with the SEC. In addition, the Administrator assists in determining net asset value, overseeing the preparation and filing of tax returns, overseeing the payment of expenses and distributions and overseeing the performance of administrative and professional services fees rendered by others. For providing these services, facilities and personnel, the Master Fund reimburses the Administrator for the allocable portion of overhead and other expenses incurred by the Administrator in performing its obligations under the Administrative Services Agreement. To the extent that the Administrator outsources any of its functions, the Master Fund may pay the fees associated with such functions on a direct basis, without incremental profit to the Administrator. The Administrative Services Agreement may be terminated at any time, without the payment of any penalty: (i) by the Master Fund upon 60 days’ written notice to the Administrator upon the vote of the Master Fund’s Independent Trustees, or (ii) by the Administrator upon not less than 120 days’ written notice to the Master Fund. Unless earlier terminated, the Administrative Services Agreement will remain in effect for two years, and thereafter shall continue automatically for successive one-year periods if approved annually by a majority of the Board of Trustees and the Master Fund’s Independent Trustees. Dealer Manager Agreement The Master fund is party to a dealer manager agreement, as amended (the “Dealer Manager Agreement”) with Guggenheim Funds Distributors, LLC (“GFD”) an affiliate of Guggenheim. Under the terms of the Dealer Manager Agreement, GFD is to act on a best efforts basis as the exclusive dealer manager for (i) GCIF 2016T’s and GCIF 2019’s public offerings of common shares and (ii) the public offering of common shares for future feeder funds affiliated with the Master Fund. The Master Fund is not responsible for the compensation of GFD pursuant to the terms of the Dealer Manager Agreement; therefore, fees compensating GFD are not presented in this periodic report. As to a Feeder Fund, the Deal Manager Agreement may be terminated by a Feeder Fund or GFD upon 60 calendar days’ written notice to the other party. Capital Structuring Fees and Administrative Agency Fees Guggenheim and its affiliates are obligated to remit to the Master Fund any earned capital structuring fees and administrative agency fees ( i.e. pro rata Summary of Related Party Transactions The following table presents the related party fees, expenses and transactions for the three and nine months ended September 30, 2023 and September 30, 2022: Schedule of related party fees, expenses and transactions For the Three Months Ended September 30, For the Nine Months Ended September 30, Related Party (1)(2) Source Agreement & Description 2023 2022 2023 2022 Expenses: Guggenheim Investment Advisory Agreement - management fee $ 156 $ 482 $ 597 $ 1,702 Guggenheim Administrative Services Agreement - expense reimbursement 92 119 290 348 Income: Guggenheim Share on capital structuring fees and administrative agency fees 2 2 6 8 (1) Related party transactions not included in the table above consist of Independent Trustees fees and expenses and sales and repurchase of the Master Fund Shares to/from affiliated Feeder Funds as disclosed in the Master Fund’s consolidated statements of operations and consolidated statements of changes in net assets, respectively. In accordance with the Liquidation Plan, the Master Fund’s share repurchase program has been suspended effective March 31, 2021. (2) As of September 30, 2023 and September 30, 2022, the Master Fund had accumulated net realized capital losses and net unrealized depreciation and therefore, Guggenheim did not earn any performance-based incentive fee during the respective period. Co-Investment Transactions Exemptive Relief The Master Fund was granted an SEC exemptive order which grants the Master Fund exemptive relief permitting the Master Fund, subject to the satisfaction of specific conditions and requirements, to co-invest in privately negotiated investment transactions with certain affiliates of Guggenheim. Indemnification The Investment Advisory Agreement and Administrative Services Agreement provide certain indemnifications to Guggenheim, its directors, officers, persons associated with Guggenheim and its affiliates, including the administrator. In addition, the Master Fund’s Declaration of Trust, as amended, provides certain indemnifications to its officers, trustees, agents and certain other persons. As of September 30, 2023 and December 31, 2022, management believes that the risk of incurring any losses for such indemnifications is remote.

Borrowings

Borrowings	9 Months Ended
	Sep. 30, 2023
Broker-Dealer [Abstract]
Borrowings	Borrowings Hamilton Credit Facility On December 17, 2015, Hamilton initially entered into a senior-secured term loan, as amended (the “Hamilton Credit Facility”) with JPMorgan Chase Bank, National Association (“JPM”), as administrative agent, each of the lenders from time to time party thereto, and U.S. Bank National Association, as collateral agent, collateral administrator and securities intermediary. On November 29, 2021, Hamilton repaid in full all outstanding amounts due in connection with, and terminated all commitments under, the Hamilton Credit Facility. On September 30, 2022, Hamilton was dissolved.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies The amounts associated with unfunded commitments to provide funds to portfolio companies are not recorded in the Master Fund’s consolidated statements of assets and liabilities. Since these commitments and the associated amounts may expire without being drawn upon, the total commitment amount does not necessarily represent a future cash requirement. As of September 30, 2023 and December 31, 2022, the Master Fund’s unfunded commitments consisted of the following: Schedule of unfunded commitments Total Unfunded Commitments Category / Portfolio Company (1) September 30, 2023 December 31, 2022 Allvue Systems (Revolver) — 26 Apptio, Inc. (Revolver) — 131 Galls LLC (Revolver) 356 170 Polyvision Corp. (Revolver) — 5 PSI Services LLC (Revolver) — (2) — (2) Wide Orbit (Revolver) — 293 Total Unfunded Commitments $ 356 $ 625 (1) May pertain to commitments to one or more entities affiliated with the named portfolio company. (2) Amount is less than $1,000.

Financial Highlights

Financial Highlights	9 Months Ended
	Sep. 30, 2023
Investment Company [Abstract]
Financial Highlights	Financial Highlights The following per Common Share data and financial ratios have been derived from information provided in the consolidated financial statements. The following is a schedule of financial highlights during the nine months ended September 30, 2023 and September 30, 2022: Schedule of financial highlights For the Nine Months Ended September 30, 2023 2022 PER COMMON SHARE OPERATING PERFORMANCE Net asset value, beginning of period $ 2.39 $ 6.15 Net investment income (1) 0.04 0.15 Net realized gains (losses) (1) (0.02 ) 0.07 Net change in unrealized appreciation (depreciation) (2) 0.03 (0.20 ) Net increase resulting from operations 0.05 0.02 Distributions to Common Shareholders (3) Distributions from net investment income (0.04 ) (0.18 ) Distributions representing return of capital (1.03 ) (2.16 ) Net decrease resulting from distributions (1.07 ) (2.34 ) Net asset value, end of period $ 1.37 $ 3.83 INVESTMENT RETURNS Total investment return (4) 2.86 % (0.05 )% RATIOS/SUPPLEMENTAL DATA Net assets, end of period $ 34,982 $ 98,002 Average net assets (5) $ 45,552 $ 128,787 Common Shares outstanding, end of period 25,594,125 25,594,125 Weighted average Common Shares outstanding 25,594,125 25,594,125 Ratios-to-average net assets: (5) Total expenses 3.60 % 2.52 % Net investment income 2.51 % 3.07 % Portfolio turnover rate (5) (6) 32.22 % 2.40 % (1) The per Common Share data was derived by using the weighted average Common Shares outstanding during the period presented. (2) The amount shown at this caption is the balancing figure derived from the other figures in the schedule. The amount shown at this caption for a Common Share outstanding throughout the period may not agree with the change in the aggregate appreciation and depreciation in portfolio securities for the period because of the timing of sales of the Master Fund’s Common Shares in relation to fluctuating market values for the portfolio. (3) The per Common Share data for distributions is the actual amount of distributions declared per Common Share outstanding during the entire period; distributions per Common Share are rounded to the nearest $0.01. For income tax purposes, distributions made to shareholders are reported as ordinary income, capital gains, non-taxable return of capital or a combination thereof, based on taxable income calculated in accordance with income tax regulations which may differ from amounts determined under GAAP. As of September 30, 2023, the Master Fund estimated distributions to be composed mostly of return of capital. The final determination of the tax character of distributions will not be made until we file our tax return. (4) Total investment return is based on (i) the purchase of Common Shares at net asset value on the first day of the period, (ii) the sale at the net asset value per Common Share on the last day of the period, of (A) all purchased Common Shares plus (B) any fractional Common Shares issued in connection with the reinvestment of distributions and (iii) distributions payable relating to the ownership of Common Shares, if any, on the last day of the period. The total investment return calculation assumes that cash distributions are reinvested concurrent with the issuance of Common Shares at the most recent transaction price on or prior to each distribution payment date. Since there is no public market for the Master Fund’s Common Shares, then the terminal sales price per Common Share is assumed to be equal to net asset value per Common Share on the last day of the period. Total investment return is not annualized. The Master Fund’s performance changes over time and currently may be different than that shown above. Past performance is no guarantee of future results. (5) The computation of average net assets, average outstanding borrowings and average value of portfolio securities during the period is based on averaging the amount on the first day of the first month of the period and the last day of each month during the period. (6) Portfolio turnover is calculated as the lesser of (i) purchases of portfolio securities or (ii) the aggregate total of sales of portfolio securities plus any repayments received divided by the monthly average of the value of investment portfolio owned by the Master Fund during the period.

Distributions

Distributions	9 Months Ended
	Sep. 30, 2023
Distributions
Distributions	Distributions The following table summarizes the distributions that the Master Fund declared on its Common Shares during the nine months ended September 30, 2023 and September 30, 2022: Schedule of distributions Record Date Payment Date Distribution Per Common Share at Record Date Distribution Per Common Share at Payment Date Cash Distribution For Calendar Year 2023 March 20 March 21 $ 0.68000 $ 0.68000 $ 17,404 June 20 June 22 0.39000 0.39000 9,984 $ 1.07000 $ 27,388 For Calendar Year 2022 February 1 February 3 $ 0.78000 $ 0.78000 $ 19,964 May 18 May 20 0.78000 0.78000 19,963 August 22 August 24 0.78000 0.78000 19,963 $ 2.34000 $ 59,890

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 11. Subsequent Events Management has evaluated subsequent events through the date of issuance of these consolidated financial statements and has determined that there are no subsequent events outside the ordinary scope of business that require adjustment to, or disclosure in, the consolidated financial statements, except for the one below. On September 27, 2023 the Board of Trustees approved the Master Fund’s liquidating distribution of $ 0.29 October 2, 2023 October 4, 2023

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation Management has determined that the Master Fund meets the definition of an investment company and adheres to the accounting and reporting guidance in the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 946 — Financial Services Investment Companies The Master Fund’s interim consolidated financial statements have been prepared pursuant to the requirements for reporting on Form 10-Q and the disclosure requirements as stipulated in Articles 6 and 10 of Regulation S-X, and therefore do not necessarily include all information and notes necessary for a fair statement of financial position and results of operations in accordance with accounting principles generally accepted in the U.S. (“GAAP”). In the opinion of management, the unaudited consolidated financial information for the interim period presented in this Report reflects all normal and recurring adjustments necessary for a fair statement of financial position and results from operations. Operating results for interim periods are not necessarily indicative of operating results for an entire year.
Principles of Consolidation	Principles of Consolidation As provided under ASC 946, the Master Fund will generally not consolidate its investment in a company other than an investment in an investment company or an operating company whose business consists of providing substantially all of its services to the benefit of the Master Fund. Accordingly, the Master Fund consolidated the results of its wholly-owned subsidiary in its consolidated financial statements. All intercompany balances and transactions have been eliminated.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities at the date of the financial statements, (ii) the reported amounts of income and expenses during the reported period and (iii) disclosure of contingent assets and liabilities at the date of the financial statements. Actual results could differ materially from those estimates under different assumptions and conditions.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash consists of demand deposits held at a major U.S. financial institution and the amount recorded on the consolidated statements of assets and liabilities exceeds the Federal Deposit Insurance Corporation insured limit. Management believes the credit risk related to its demand deposits is minimal. Cash equivalents include short-term, highly liquid instruments with an original maturity of three months or less. As of September 30, 2023, the Master Fund’s cash equivalents of $ 11.2 25.2
Valuation of Investments	Valuation of Investments The Master Fund measures the value of its investments in accordance with ASC Topic 820 — Fair Value Measurement ASC 820 defines hierarchical levels directly related to the amount of subjectivity associated with the inputs used to determine fair values of assets and liabilities. The hierarchical levels and types of inputs used to measure fair value for each level are described as follows: Level 1 - Quoted prices are available in active markets for identical investments as of the reporting date. Publicly listed equities and debt securities, publicly listed derivatives, money market/short-term investment funds and foreign currency are generally included in Level 1. The Master Fund does not adjust the quoted price for these investments. Level 2 - Valuation inputs are other than quoted prices in active markets, which are either directly or indirectly observable as of the reporting date, and fair value is determined through the use of models or other valuation methodologies. In certain cases, debt and equity securities are valued on the basis of prices from orderly transactions for similar investments in active markets between market participants and provided by reputable dealers or independent pricing services. In determining the value of a particular investment, independent pricing services may use certain information with respect to transactions in such investments, quotations from multiple dealers or brokers, pricing matrices, market transactions in comparable investments and various relationships between investments. Investments generally included in this category are corporate bonds and loans. Level 3 - Valuation inputs are unobservable for the investment and include situations where there is little, if any, market activity for the investment. The inputs into the determination of fair value require significant judgment or estimation. Investments generally included in this category are illiquid corporate bonds and loans and preferred stock investments that lack observable market pricing. In certain cases, the inputs used to measure fair value may fall within different levels of the fair value hierarchy. In such cases, an investment’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. Depending on the relative liquidity in the markets for certain investments, the Master Fund may transfer assets to Level 3 if it determines that observable quoted prices, obtained directly or indirectly, are severely limited, or not available, or otherwise not reliable. The Master Fund’s assessment of the significance of a particular input to the fair value measurement requires judgment, and the consideration of factors specific to the investment. Investments for which market quotations are readily available are valued using market quotations, which are generally obtained from independent pricing services, broker-dealers or market makers. With respect to the Master Fund’s portfolio investments for which market quotations are not readily available, the Master Fund’s board of trustees (“Board of Trustees”), including our trustees who are not “interested persons” as defined in the 1940 Act (the “Independent Trustees”), is responsible for determining in good faith the fair value of the Master Fund’s portfolio investments in accordance with the valuation policy and procedures approved by the Board of Trustees. Pursuant to Rule 2a-5 under the 1940 Act (“Rule 2a-5”), the Board of Trustees has designated the Advisor as the valuation designee to perform fair valuation determinations for the Master Fund with respect to all Fund investments and/or other assets. The Advisor conducts a fair value determination process on a quarterly basis and any other time when a decision regarding the fair value of the portfolio investments is required. The U.S. Securities and Exchange Commission (the “SEC”) adopted Rule 2a-5 which establishes requirements for determining fair value in good faith and became effective September 8, 2022. Rule 2a-5 also defines when “readily available market quotations” for purposes of the 1940 Act and establishes requirements for determining whether a fund must fair value a security in good faith. The valuation techniques used by the Master Fund for the assets that are classified as Level 3 in the fair value hierarchy are described below. Senior Debt and Subordinated Debt: Equity/Other Investments: The Master Fund utilizes several valuation techniques that use unobservable pricing inputs and assumptions in determining the fair value of its Level 3 investments. The valuation techniques, as well as the key unobservable inputs that have a significant impact on the Master Fund’s investments classified and valued as Level 3 in the valuation hierarchy, are described in Note 5. Fair Value of Financial Instruments The determination of fair value involves subjective judgments and estimates. Due to the inherent uncertainty of determining the fair value of portfolio investments that do not have a readily available market value, the fair value of investments may differ materially from the values that would have been determined had a readily available market value existed for such investments. Further, such investments are generally less liquid than publicly traded securities. If the Master Fund was required to liquidate a portfolio investment that does not have a readily available market value in a forced or liquidation sale, the Master Fund could realize significantly less value than the value recorded by the Master Fund.
Security Transactions and Realized/Unrealized Gains or Losses	Security Transactions and Realized/Unrealized Gains or Losses Investments purchased on a secondary market basis are recorded on the trade date. Loan originations are recorded on the funding date. All investments sold are derecognized on the trade date. The Master Fund measures realized gains or losses from the repayment or sale of investments using the specific lot identification method. Realized gains or losses are measured by the difference between (i) the net proceeds from the repayment or sale, inclusive of any prepayment premiums and (ii) the amortized cost basis of the investment without regard to unrealized appreciation or depreciation previously recognized and include investments charged off during the period, net of recoveries. Unrealized appreciation or depreciation primarily measures the change in investment values, including the reversal of previously recorded unrealized appreciation or depreciation when gains or losses are realized. The amortized cost basis of investments includes (i) the original cost, net of original issue discount and loan origination fees, if any, and (ii) adjustments for the accretion/amortization of market discounts and premiums. The Master Fund reports changes in fair value of investments as net change in unrealized appreciation (depreciation) on investments in the consolidated statements of operations.
Interest Income	Interest Income Interest income is recorded on an accrual basis and includes amortization of premiums to par value and accretion of discounts to par value. Discounts and premiums to par value on securities purchased are accreted/amortized into interest income over the life of the respective security using the effective interest method, or straight-line method, as applicable. Loan origination, closing and other fees received by the Master Fund directly or indirectly from borrowers in connection with the closing of investments are accreted over the contractual life of the debt investment as interest income based on the effective interest method. Certain of the Master Fund’s investments in debt securities may contain a contractual payment-in-kind (“PIK”) interest provision. The PIK provisions generally feature the obligation, or the option, at each interest payment date of making interest payments in (i) cash, (ii) additional securities or (iii) a combination of cash and additional securities. PIK interest, computed at the contractual rate specified in the investment’s credit agreement, is accrued as interest income and recorded as interest receivable up to the interest payment date. On the interest payment date, the Master Fund will capitalize the accrued interest receivable attributable to PIK as additional principal due from the borrower. When additional PIK securities are received on the interest payment date, they typically have the same terms, including maturity dates and interest rates, as the original securities issued. PIK interest generally becomes due on the investment’s maturity date or call date. If the portfolio company’s valuation indicates the value of the PIK security is not sufficient to cover the contractual PIK interest, the Master Fund will not accrue additional PIK interest income and will record an allowance for any accrued PIK interest receivable as a reduction of interest income in the period the Master Fund determines it is not collectible. Debt securities are placed on non-accrual status when principal or interest payments are at least 90 days past due or when there is reasonable doubt that principal or interest will be collected. Generally, accrued interest is reversed against interest income when a debt security is placed on non-accrual status. Interest payments received on debt securities on non-accrual status may be recognized as interest income or applied to principal based on management’s judgment. Debt securities on non-accrual status are restored to accrual status when past due principal and interest are paid, and, in management’s judgment, such securities are likely to remain current on interest payment obligations. The Master Fund may make exceptions to this treatment if the debt security has sufficient collateral value and is in the process of collection.
Dividend Income	Dividend Income Dividend income on preferred equity securities is recorded as dividend income on an accrual basis to the extent that such amounts are payable by the portfolio company and are expected to be collected. Dividend income on equity securities is recorded on the record date for private portfolio companies or on the ex-dividend date for publicly traded portfolio companies. Each distribution received from limited liability company (“LLC”) and limited partnership (“LP”) equity investments is evaluated to determine if the distribution should be recorded as dividend income or a return of capital. Generally, the Master Fund will not record distributions from equity investments in LLCs and LPs as dividend income unless there are sufficient accumulated tax basis earnings and profits in the LLC or LP prior to the distribution. Distributions that are classified as a return of capital are recorded as a reduction in the cost basis of the investment.
Fee Income	Fee Income Guggenheim, or its affiliates, may provide financial advisory services to portfolio companies and in return may receive fees for capital structuring services. Guggenheim is obligated to remit to the Master Fund any earned capital structuring fees based on the pro rata
Derivative Instruments	Derivative Instruments Derivative instruments solely consist of foreign currency forward contracts. The Master Fund recognizes all derivative instruments as assets or liabilities at fair value in its consolidated financial statements. Foreign currency forward contracts entered into by the Master Fund are not designated as hedging instruments, and as a result, the Master Fund presents changes in fair value through net change in unrealized appreciation (depreciation) on foreign currency forward contracts in the consolidated statements of operations. Realized gains and losses that occur upon the cash settlement of the foreign currency forward contracts are included in net realized gains (losses) on foreign currency forward contracts on the consolidated statements of operations.
Foreign Currency Translation, Transactions and Gains (Losses)	Foreign Currency Translation, Transactions and Gains (Losses) Foreign currency amounts are translated into U.S. dollars on the following basis: (i) at the exchange rate on the last business day of the reporting period for the fair value of investment securities, other assets and liabilities; and (ii) at the prevailing exchange rate on the respective recording dates for the purchase and sale of investment securities, income, expenses, gains and losses. Net assets and fair values are presented based on the applicable foreign exchange rates described above and the Master Fund does not isolate that portion of the results of operations resulting from changes in foreign exchange rates on investments from the fluctuations arising from changes in fair values of investments held; therefore, fluctuations related to foreign exchange rate conversions are included with the net realized gains (losses) and unrealized appreciation (depreciation) on investments. Net realized gains or losses on foreign currency transactions arise from sales of foreign currency, currency gains or losses realized between the trade and settlement dates on securities transactions and the difference between the amounts of dividends, interest and foreign withholding taxes recorded by the Master Fund and the U.S. dollar equivalent of the amounts actually received or paid by the Master Fund. Unrealized appreciation (depreciation) from foreign currency translation for foreign currency forward contracts is included in net change in unrealized appreciation (depreciation) on foreign currency forward contracts accumulated earnings (loss), net of distributions
Investment Advisory Fees	Investment Advisory Fees The Master Fund incurs investment advisory fees including: (i) a base management fee and (ii) a performance-based incentive fee which includes (a) an incentive fee on income and (b) an incentive fee on capital gains, due to Guggenheim pursuant to an investment advisory agreement between the Master Fund and Guggenheim (the “Investment Advisory Agreement”) as described in Note 6. Related Party Agreements and Transactions
Deferred Financing Costs	Deferred Financing Costs Deferred financing costs represent fees and other direct incremental costs incurred in connection with the arrangement of the Master Fund’s borrowings. These costs are presented in the consolidated statements of assets and liabilities as a direct deduction of the debt liability to which the costs pertain. These costs are amortized using the effective interest method and are included in interest expense on the consolidated statements of operations over the life of the borrowings.
Distributions	Distributions Distributions to the Master Fund’s common shareholders are periodically declared by its Board of Trustees and recognized as a liability on the record date.
Federal Income Taxes	Federal Income Taxes Beginning with its tax year ended December 31, 2015, the Master Fund has elected to be treated for federal income tax purposes, and thereafter intends to maintain its qualification, as a RIC under the Code. Generally, a RIC is not subject to federal income taxes on distributed income and gains if it distributes dividends in a timely manner out of assets legally available for distributions to its shareholders of an amount generally at least equal to 90% The Master Fund is generally subject to nondeductible federal excise taxes if it does not distribute dividends to its shareholders in respect of each calendar year of an amount at least equal to the sum of (i) 98% 98.2% i.e. st 4% The Master Fund follows ASC 740, Income Taxes (“ASC 740”). ASC 740 provides guidance for how uncertain tax positions should be recognized, measured, presented and disclosed in the financial statements. ASC 740 requires the evaluation of tax positions taken or expected to be taken in the course of preparing our tax returns to determine whether the tax positions are “more-likely-than-not” of being sustained by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold are recorded as a tax benefit or expense in the current year. Penalties or interest, if applicable, that may be assessed relating to income taxes would be classified as other expenses in the statements of operations. Management has reviewed all open tax years and concluded that there is no effect to the Master Funds’ financial positions or results of operations and no tax liability was required to be recorded resulting from unrecognized tax benefits relating to uncertain income tax position taken or expected to be taken on a tax return. During this period, the Master Fund did not incur any material interest or penalties. Open tax years are those years that are open for examination by the relevant income taxing authority. As of September 30, 2023, open U.S. Federal and state income tax years include the tax years ended December 31, 2020 through December 31, 2022. The Master Fund has no examinations in progress. Management’s determinations regarding ASC 740 may be subject to review and adjustment at a later date based upon factors including, but not limited to, an on-going analysis of tax laws, regulations and interpretations thereof.

Investments (Tables)

Investments (Tables)	9 Months Ended
	Sep. 30, 2023
Investments, All Other Investments [Abstract]
Schedule of investment portfolio at amortized cost and fair value	Schedule of investment portfolio at amortized cost and fair value September 30, 2023 December 31, 2022 Amortized Cost Fair Value Percentage of Investments at Fair Value Amortized Cost Fair Value Percentage of Investments at Fair Value Senior secured loans - first lien $ 24,341 $ 22,954 95.8 % $ 41,668 $ 39,028 96.0 % Senior secured loans - second lien 504 484 2.0 5,250 1,126 2.8 Senior secured bonds 1,458 21 0.1 1,520 102 0.3 Total senior debt $ 26,303 $ 23,459 97.9 % $ 48,438 $ 40,256 99.1 % Equity and other 4,649 472 2.1 — 385 0.9 Total investments $ 30,952 $ 23,931 100.0 % $ 48,438 $ 40,641 100.0 %
Schedule of investment portfolio at amortized cost and fair value	Schedule of investment portfolio at amortized cost and fair value September 30, 2023 December 31, 2022 Industry Classification Amortized Cost Fair Value Percentage of Investments at Fair Value Amortized Cost Fair Value Percentage of Investments at Fair Value Services: Business $ 12,904 $ 8,500 35.6 % $ 15,014 $ 10,090 24.8 % Consumer Goods: Non-Durable 4,457 4,348 18.2 8,309 7,172 17.6 Technology — — — 5,981 6,247 15.5 Metals & Mining 5,780 5,010 20.9 5,500 5,165 12.7 Automotive 3,457 3,049 12.7 4,072 3,490 8.6 Retail 1,660 1,639 6.8 1,685 1,798 4.4 Chemicals, Plastics & Rubber 951 941 3.9 957 944 2.3 Beverage, Food & Tobacco — — — 713 910 2.2 Energy: Oil & Gas 1,743 444 1.9 1,770 590 1.5 Hotel, Gaming & Leisure — — — 2,279 2,228 5.5 Telecommunications — — — 2,158 2,007 4.9 Total investments $ 30,952 $ 23,931 100.0 % $ 48,438 $ 40,641 100.0 %
Schedule of investment portfolio as a percentage	Schedule of investment portfolio as a percentage Geographic Dispersion September 30, 2023 December 31, 2022 United States of America 100.0 % 100.0 % Total investments 100.0 % 100.0 %

Derivative Instruments (Tables)

Derivative Instruments (Tables)	9 Months Ended
	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of foreign currency forward contracts	Schedule of foreign currency forward contracts December 31, 2022 Foreign Currency Settlement Date Statement Location Counterparty Amount Transacted Notional Value at Settlement Notional Value at Period End Fair Value GBP January 17, 2023 Unrealized appreciation on foreign currency forward contracts JPMorgan Chase Bank, N.A. £ 2,457 $ 3,045 $ 2,972 $ 73 Total $ 3,045 $ 2,972 $ 73
Schedule of net realized and unrealized gains and losses on derivative instruments	Schedule of net realized and unrealized gains and losses on derivative instruments For the Three Months Ended For the Nine Months Ended Statement Location 2023 2022 2023 2022 Net realized gains (losses) Foreign currency forward contracts Net realized gains on foreign currency forward contracts $ — $ 167 $ 101 $ 220 Net change in unrealized appreciation (depreciation) Foreign currency forward contracts Net change in unrealized appreciation (depreciation) on foreign currency forward contracts — 89 (73 ) 368 Net realized and unrealized gains on foreign currency forward contracts $ — $ 256 $ 28 $ 588
Schedule of derivative assets and liabilities	Schedule of derivative assets and liabilities As of Counterparty Gross Derivative Assets in Statement of Assets and Liabilities Gross Derivative Liabilities in Statement of Assets and Liabilities Collateral Pledged (Received) Net position of Derivative Assets, Liabilities and Pledged Collateral September 30, 2023 JP Morgan Chase Bank, N.A. $ — $ — $ — $ — December 31, 2022 JP Morgan Chase Bank, N.A. $ 73 $ — $ — $ 73

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2023
Investments, All Other Investments [Abstract]
Schedule of investment portfolio at fair value	Schedule of investment portfolio at fair value September 30, 2023 Level 1 Level 2 Level 3 Total Investments Senior secured loans - first lien $ — $ 3,049 $ 19,905 $ 22,954 Senior secured loans - second lien — — 484 484 Senior secured bonds — 21 — 21 Total senior debt $ — $ 3,070 $ 20,389 $ 23,459 Equity and other — 18 454 472 Total investments $ — $ 3,088 $ 20,843 $ 23,931 Percentage 0.0 % 12.9 % 87.1 % 100.0 % Derivative Instruments Foreign currency forward contracts $ — $ — $ — $ — December 31, 2022 Level 1 Level 2 Level 3 Total Investments Senior secured loans - first lien $ — $ 13,879 $ 25,149 $ 39,028 Senior secured loans - second lien — 1,126 — 1,126 Senior secured bonds — — 102 102 Total senior debt $ — $ 15,005 $ 25,251 $ 40,256 Equity and other — — 385 385 Total investments $ — $ 15,005 $ 25,636 $ 40,641 Percentage 0.0 % 36.9 % 63.1 % 100.0 % Derivative Instruments Foreign currency forward contracts $ — $ 73 $ — $ 73
Schedule of significant Level 3 unobservable inputs	Schedule of significant Level 3 unobservable inputs September 30, 2023 Asset Category Fair Value Valuation Techniques (1) Unobservable Inputs (2) Weighted Average Input Value Range (3) Impact to Valuation from an Increase in Input (4) Senior Secured Loans - First Lien $ 19,490 Yield analysis Yield 14.67% 10.15% 38.83% Decrease Equity/Other $ 8 Market comparable Cash Flow Multiple 4.6x 4.6x Increase Market comparable Oil production multiple (5) 26333x 26333x Increase Market comparable Oil reserve multiple (6) 9.9x 9.9x Increase $ 446 Discounted cash flow Discount Rate 17.63% 17.63% Decrease $ 484 Yield analysis Yield 41.58% 41.58% Decrease Total $ 20,428 (1) For the investments that have more than one valuation technique, the Master Fund may rely on the stated techniques individually or in the aggregate based on a weight ascribed to each valuation technique, ranging from 0% to 100%. (2) The Master Fund generally uses prices provided by an independent pricing service, or directly from an independent broker, which are non-binding indicative prices on or near the valuation date as the primary basis for the fair valuation determinations for quoted senior secured bonds and loans. Since these prices are non-binding, they may not be indicative of fair value. Each quoted price is evaluated by Guggenheim in conjunction with additional information compiled by it, including financial performance, recent business developments and various other factors. Investments with fair values determined in this manner were not included in the table above. As of September 30, 2023, the Master Fund had investments of this nature measured at fair value totaling $0.4 million. (3) A range is not provided when there is only one investment within the classification or multiple investments that have the same unobservable input; weighted average amounts are based on the estimated fair values. (4) This column represents the directional change in the fair value of the Level 3 investments that would result from an increase to the corresponding unobservable input. A decrease to the unobservable input would have the opposite effect. Significant changes in these inputs in isolation could result in significantly higher or lower fair value measurements. (5) Oil production multiple is valued based on thousand barrels of oil equivalent per day (MBOE/d). (6) Oil reserve multiple is valued based on million barrels of oil equivalent (MMBOE). December 31, 2022 Asset Category Fair Value Valuation Techniques (1) Unobservable Inputs (2) Weighted Average Input Value Range (3) Impact to Valuation from an Increase in Input (4) Senior Secured Loans - First Lien $ 24,740 Yield analysis Yield 12.52% 1.01% 16.04% Decrease Equity/Other $ 79 Market comparable Cash Flow Multiple 5x 5x Increase Market comparable Oil production multiple (5) 28043x 28043x Increase Market comparable Oil reserve multiple (6) 12.3x 12.3x Increase $ 276 Discounted cash flow EBITDA multiple 10.6x 10.6x Increase Discounted cash flow Discount Rate 20.00% 20.00% Decrease Total $ 25,095 (1) For the investments that have more than one valuation technique, the Master Fund may rely on the stated techniques individually or in the aggregate based on a weight ascribed to each valuation technique, ranging from 0% to 100%. (2) The Master Fund generally uses prices provided by an independent pricing service, or directly from an independent broker, which are non-binding indicative prices on or near the valuation date as the primary basis for the fair valuation determinations for quoted senior secured bonds and loans. Since these prices are non-binding, they may not be indicative of fair value. Each quoted price is evaluated by Guggenheim in conjunction with additional information compiled by it, including financial performance, recent business developments and various other factors. Investments with fair values determined in this manner were not included in the table above. As of December 31, 2022, the Master Fund had investments of this nature measured at fair value totaling $0.5 million. (3) A range is not provided when there is only one investment within the classification or multiple investments that have the same unobservable input; weighted average amounts are based on the estimated fair values. (4) This column represents the directional change in the fair value of the Level 3 investments that would result from an increase to the corresponding unobservable input. A decrease to the unobservable input would have the opposite effect. Significant changes in these inputs in isolation could result in significantly higher or lower fair value measurements. (5) Oil production multiple is valued based on thousand barrels of oil equivalent per day (MBOE/d). (6) Oil reserve multiple is valued based on million barrels of oil equivalent (MMBOE).
Schedule of fair value changes in investments	Schedule of fair value changes in investments For the Three Months Ended September 30, 2023 Senior Secured Loans - First Lien Senior Secured Loans - Second Lien Senior Secured Bonds Equity and Other Total Balance as of July 1, 2023 $ 22,408 $ 572 $ — $ 412 $ 23,392 Additions (1) 146 30 — — 176 Sales and repayments (2) (2,430 ) — — — (2,430 ) Net realized gains (3) 37 — — — 37 Net change in unrealized appreciation (depreciation) on investments (4) (273 ) (118 ) — 42 (349 ) Net discount accretion 17 — — — 17 Fair value balance as of September 30, 2023 $ 19,905 $ 484 $ — $ 454 $ 20,843 Change in net unrealized appreciation (depreciation) on investments held as of September 30, 2023 $ (283 ) $ (118 ) $ — $ 41 $ (360 ) For the Nine Months Ended September 30, 2023 Senior Secured Loans - First Lien Senior Secured Loans - Second Lien Senior Secured Bonds Equity and Other Total Balance as of January 1, 2023 $ 25,149 $ — $ 102 $ 385 $ 25,636 Additions (1) 1,000 602 — 4,650 6,252 Sales and repayments (2) (7,684 ) — — (317 ) (8,001 ) Net realized gains (3) 72 — — 317 389 Net change in unrealized depreciation on investments (4) (454 ) (118 ) — (4,551 ) (5,123 ) Net discount accretion 54 — — — 54 Transfers into Level 3 (5) 1,768 — — — 1,768 Transfers out of Level 3 (6) — — (102 ) (30 ) (132 ) Fair value balance as of September 30, 2023 $ 19,905 $ 484 $ — $ 454 $ 20,843 Change in net unrealized depreciation on investments held as of September 30, 2023 $ (463 ) $ — $ — $ (71 ) $ (534 ) (1) Includes increases in the cost basis of investments resulting from new and incremental portfolio investments, including the capitalization of PIK income. (2) Includes principal payments/paydowns on debt investments and proceeds from sales of investments. (3) Included in net realized gains (losses) on investments on the consolidated statements of operations. (4) Included in net change in unrealized appreciation (depreciation) on investments on the consolidated statements of operations. (5) For the three and nine months ended September 30, 2023, investments were transferred from Level 2 to Level 3 as valuation coverage was reduced to one independent pricing service without any corroborating recent trade or another broker quotation or to a market or income approach based model. (6) For the three and nine months ended September 30, 2023, investments were transferred from Level 3 to Level 2 as valuation coverage was initiated by more than one independent pricing services or by one independent pricing service with a corroborating recent trade or another broker quotation. For the Three Months Ended September 30, 2022 Senior Secured Loans - First Lien Senior Secured Loans - Second Lien Senior Secured Bonds Equity and Other Total Balance as of July 1, 2022 $ 51,840 $ 5,052 $ 179 $ 2,122 $ 59,193 Additions (1) 750 — — — 750 Sales and repayments (2) (3,639 ) — (104 ) (952 ) (4,695 ) Net realized gains (3) 28 — 5 952 985 Net change in unrealized appreciation (depreciation) on investments (4) 144 (1,161 ) 38 (1,043 ) (2,022 ) Net discount accretion 26 14 — — 40 Transfers into Level 3 (5) 406 2,697 — — 3,103 Transfers out of Level 3 (5) (3,989 ) — — — (3,989 ) Fair value balance as of September 30, 2022 $ 45,566 $ 6,602 $ 118 $ 1,079 $ 53,365 Change in net unrealized appreciation (depreciation) on investments held as of September 30, 2022 $ 182 $ (1,161 ) $ 38 $ (566 ) $ (1,507 ) For the Nine Months Ended September 30, 2022 Senior Secured Loans - First Lien Senior Secured Loans - Second Lien Senior Secured Bonds Equity and Other Total Balance as of January 1, 2022 $ 64,661 $ 14,510 $ — $ 897 $ 80,068 Additions (1) 2,399 — — — 2,399 Sales and repayments (2) (20,889 ) (6,000 ) (410 ) (954 ) (28,253 ) Net realized gains (losses) (3) 677 55 5 938 1,675 Net change in unrealized appreciation (depreciation) on investments (4) (1,822 ) (1,219 ) 433 198 (2,410 ) Net discount accretion 149 27 — — 176 Transfers into Level 3 (5) 4,893 2,697 90 — 7,680 Transfers out of Level 3 (5) (4,502 ) (3,468 ) — — (7,970 ) Fair value balance as of September 30, 2022 $ 45,566 $ 6,602 $ 118 $ 1,079 $ 53,365 Change in net unrealized appreciation on investments held as of September 30, 2022 $ (432 ) $ (1,916 ) $ 325 $ 677 $ (1,346 ) (1) Includes increases in the cost basis of investments resulting from new and incremental portfolio investments, including the capitalization of PIK income. (2) Includes principal payments/paydowns on debt investments and proceeds from sales of investments. (3) Included in net realized gains (loss) on investments on the consolidated statements of operations. (4) Included in net change in unrealized appreciation (depreciation) on investments on the consolidated statements of operations. (5) For the three and nine months ended September 30, 2022, investments were transferred from Level 2 to Level 3 as valuation coverage was reduced to one independent pricing service without any corroborating recent trade or another broker quotation. (6) For the three and nine months ended September 30, 2022, investments were transferred from Level 3 to Level 2 as valuation coverage was initiated by more than one independent pricing services or by one independent pricing service with a corroborating recent trade or another broker quotation.

Related Party Agreements and _2

Related Party Agreements and Transactions (Tables)	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
Schedule of related party fees, expenses and transactions	Schedule of related party fees, expenses and transactions For the Three Months Ended September 30, For the Nine Months Ended September 30, Related Party (1)(2) Source Agreement & Description 2023 2022 2023 2022 Expenses: Guggenheim Investment Advisory Agreement - management fee $ 156 $ 482 $ 597 $ 1,702 Guggenheim Administrative Services Agreement - expense reimbursement 92 119 290 348 Income: Guggenheim Share on capital structuring fees and administrative agency fees 2 2 6 8 (1) Related party transactions not included in the table above consist of Independent Trustees fees and expenses and sales and repurchase of the Master Fund Shares to/from affiliated Feeder Funds as disclosed in the Master Fund’s consolidated statements of operations and consolidated statements of changes in net assets, respectively. In accordance with the Liquidation Plan, the Master Fund’s share repurchase program has been suspended effective March 31, 2021. (2) As of September 30, 2023 and September 30, 2022, the Master Fund had accumulated net realized capital losses and net unrealized depreciation and therefore, Guggenheim did not earn any performance-based incentive fee during the respective period.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of unfunded commitments	Schedule of unfunded commitments Total Unfunded Commitments Category / Portfolio Company (1) September 30, 2023 December 31, 2022 Allvue Systems (Revolver) — 26 Apptio, Inc. (Revolver) — 131 Galls LLC (Revolver) 356 170 Polyvision Corp. (Revolver) — 5 PSI Services LLC (Revolver) — (2) — (2) Wide Orbit (Revolver) — 293 Total Unfunded Commitments $ 356 $ 625 (1) May pertain to commitments to one or more entities affiliated with the named portfolio company. (2) Amount is less than $1,000.

Financial Highlights (Tables)

Financial Highlights (Tables)	9 Months Ended
	Sep. 30, 2023
Investment Company [Abstract]
Schedule of financial highlights	Schedule of financial highlights For the Nine Months Ended September 30, 2023 2022 PER COMMON SHARE OPERATING PERFORMANCE Net asset value, beginning of period $ 2.39 $ 6.15 Net investment income (1) 0.04 0.15 Net realized gains (losses) (1) (0.02 ) 0.07 Net change in unrealized appreciation (depreciation) (2) 0.03 (0.20 ) Net increase resulting from operations 0.05 0.02 Distributions to Common Shareholders (3) Distributions from net investment income (0.04 ) (0.18 ) Distributions representing return of capital (1.03 ) (2.16 ) Net decrease resulting from distributions (1.07 ) (2.34 ) Net asset value, end of period $ 1.37 $ 3.83 INVESTMENT RETURNS Total investment return (4) 2.86 % (0.05 )% RATIOS/SUPPLEMENTAL DATA Net assets, end of period $ 34,982 $ 98,002 Average net assets (5) $ 45,552 $ 128,787 Common Shares outstanding, end of period 25,594,125 25,594,125 Weighted average Common Shares outstanding 25,594,125 25,594,125 Ratios-to-average net assets: (5) Total expenses 3.60 % 2.52 % Net investment income 2.51 % 3.07 % Portfolio turnover rate (5) (6) 32.22 % 2.40 % (1) The per Common Share data was derived by using the weighted average Common Shares outstanding during the period presented. (2) The amount shown at this caption is the balancing figure derived from the other figures in the schedule. The amount shown at this caption for a Common Share outstanding throughout the period may not agree with the change in the aggregate appreciation and depreciation in portfolio securities for the period because of the timing of sales of the Master Fund’s Common Shares in relation to fluctuating market values for the portfolio. (3) The per Common Share data for distributions is the actual amount of distributions declared per Common Share outstanding during the entire period; distributions per Common Share are rounded to the nearest $0.01. For income tax purposes, distributions made to shareholders are reported as ordinary income, capital gains, non-taxable return of capital or a combination thereof, based on taxable income calculated in accordance with income tax regulations which may differ from amounts determined under GAAP. As of September 30, 2023, the Master Fund estimated distributions to be composed mostly of return of capital. The final determination of the tax character of distributions will not be made until we file our tax return. (4) Total investment return is based on (i) the purchase of Common Shares at net asset value on the first day of the period, (ii) the sale at the net asset value per Common Share on the last day of the period, of (A) all purchased Common Shares plus (B) any fractional Common Shares issued in connection with the reinvestment of distributions and (iii) distributions payable relating to the ownership of Common Shares, if any, on the last day of the period. The total investment return calculation assumes that cash distributions are reinvested concurrent with the issuance of Common Shares at the most recent transaction price on or prior to each distribution payment date. Since there is no public market for the Master Fund’s Common Shares, then the terminal sales price per Common Share is assumed to be equal to net asset value per Common Share on the last day of the period. Total investment return is not annualized. The Master Fund’s performance changes over time and currently may be different than that shown above. Past performance is no guarantee of future results. (5) The computation of average net assets, average outstanding borrowings and average value of portfolio securities during the period is based on averaging the amount on the first day of the first month of the period and the last day of each month during the period. (6) Portfolio turnover is calculated as the lesser of (i) purchases of portfolio securities or (ii) the aggregate total of sales of portfolio securities plus any repayments received divided by the monthly average of the value of investment portfolio owned by the Master Fund during the period.

Distributions (Tables)

Distributions (Tables)	9 Months Ended
	Sep. 30, 2023
Distributions
Schedule of distributions	Schedule of distributions Record Date Payment Date Distribution Per Common Share at Record Date Distribution Per Common Share at Payment Date Cash Distribution For Calendar Year 2023 March 20 March 21 $ 0.68000 $ 0.68000 $ 17,404 June 20 June 22 0.39000 0.39000 9,984 $ 1.07000 $ 27,388 For Calendar Year 2022 February 1 February 3 $ 0.78000 $ 0.78000 $ 19,964 May 18 May 20 0.78000 0.78000 19,963 August 22 August 24 0.78000 0.78000 19,963 $ 2.34000 $ 59,890

Significant Accounting Polici_3

Significant Accounting Policies (Details Narrative) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Cash equivalents	$ 11,200	$ 25,200
Investment company taxable income percentage	90%
Net ordinary income percentage	98%
Capital gain net income percentage	98.20%
Nondeductible federal excise tax percentage	4%

Investments (Details)

Investments (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized Cost	$ 30,952	$ 48,438
Fair Value	$ 23,931	$ 40,641
Percentage of Investments at Fair Value	100%	100%
Equity And Other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized Cost	$ 4,649	$ 0
Fair Value	$ 472	$ 385
Percentage of Investments at Fair Value	2.10%	0.90%
Senior Secured Loans First Lien [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized Cost	$ 24,341	$ 41,668
Fair Value	$ 22,954	$ 39,028
Percentage of Investments at Fair Value	95.80%	96%
Senior Secured Loans Second Lien [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized Cost	$ 504	$ 5,250
Fair Value	$ 484	$ 1,126
Percentage of Investments at Fair Value	2%	2.80%
Senior Secured Bonds [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized Cost	$ 1,458	$ 1,520
Fair Value	$ 21	$ 102
Percentage of Investments at Fair Value	0.10%	0.30%
Total Senior Debt [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Amortized Cost	$ 26,303	$ 48,438
Fair Value	$ 23,459	$ 40,256
Percentage of Investments at Fair Value	97.90%	99.10%

Investments (Details 1)

Investments (Details 1) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Amortized Cost	$ 30,952	$ 48,438
Fair Value	$ 23,931	$ 40,641
Percentage of Investments at Fair Value	100%	100%
Services Business [Member]
Amortized Cost	$ 12,904	$ 15,014
Fair Value	$ 8,500	$ 10,090
Percentage of Investments at Fair Value	35.60%	24.80%
Consumer Goods Non Durable [Member]
Amortized Cost	$ 4,457	$ 8,309
Fair Value	$ 4,348	$ 7,172
Percentage of Investments at Fair Value	18.20%	17.60%
Technology [Member]
Amortized Cost	$ 0	$ 5,981
Fair Value	$ 0	$ 6,247
Percentage of Investments at Fair Value	0%	15.50%
Metals Mining [Member]
Amortized Cost	$ 5,780	$ 5,500
Fair Value	$ 5,010	$ 5,165
Percentage of Investments at Fair Value	20.90%	12.70%
Automotive [Member]
Amortized Cost	$ 3,457	$ 4,072
Fair Value	$ 3,049	$ 3,490
Percentage of Investments at Fair Value	12.70%	8.60%
Retails [Member]
Amortized Cost	$ 1,660	$ 1,685
Fair Value	$ 1,639	$ 1,798
Percentage of Investments at Fair Value	6.80%	4.40%
Chemicals Plastics Rubber [Member]
Amortized Cost	$ 951	$ 957
Fair Value	$ 941	$ 944
Percentage of Investments at Fair Value	3.90%	2.30%
Beverage Food Tobacco [Member]
Amortized Cost	$ 0	$ 713
Fair Value	$ 0	$ 910
Percentage of Investments at Fair Value	0%	2.20%
Energy Oil Gas [Member]
Amortized Cost	$ 1,743	$ 1,770
Fair Value	$ 444	$ 590
Percentage of Investments at Fair Value	1.90%	1.50%
Hotel Gaming Leisure [Member]
Amortized Cost	$ 0	$ 2,279
Fair Value	$ 0	$ 2,228
Percentage of Investments at Fair Value	0%	5.50%
Telecommunications [Member]
Amortized Cost	$ 0	$ 2,158
Fair Value	$ 0	$ 2,007
Percentage of Investments at Fair Value	0%	4.90%

Investments (Details 2)

Investments (Details 2)	Sep. 30, 2023	Dec. 31, 2022
Percentage of Investments at Fair Value	100%	100%
UNITED STATES
Percentage of Investments at Fair Value	100%	100%

Derivative Instruments (Details

Derivative Instruments (Details) - 12 months ended Dec. 31, 2022 £ in Thousands, $ in Thousands	USD ($)	GBP (£)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notional Value at Settlement	$ 3,045
Notional Value at Period End	2,972
Fair Value	$ 73
JP Morgan Chase Bank NA [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Foreign Currency	GBP
Settlement Date	January 17, 2023
Statement Location	Unrealized appreciation on foreign currency forward contracts
Amount Transacted | £		£ 2,457
Notional Value at Settlement	$ 3,045
Notional Value at Period End	2,972
Fair Value	$ 73

Derivative Instruments (Detai_2

Derivative Instruments (Details 1) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Net realized gains on foreign currency forward contracts	$ 0	$ 167	$ 101	$ 220
Net change in unrealized appreciation (depreciation) on foreign currency forward contracts	0	89	(73)	368
Net realized and unrealized gains on foreign currency forward contracts	$ 0	$ 256	$ 28	$ 588

Derivative Instruments (Detai_3

Derivative Instruments (Details 2) - JP Morgan Chase Bank NA [Member] - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross Derivative Assets in Statement of Assets and Liabilities	$ 0	$ 73
Gross Derivative Liabilities in Statement of Assets and Liabilities	0	0
Collateral Pledged (Received)	0	0
Net position of Derivative Assets, Liabilities and Pledged Collateral	$ 0	$ 73

Fair Value of Financial Instr_3

Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	$ 23,931	$ 40,641
Total Investment percentage	100%	100%
Fair Value, Inputs, Level 1 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	$ 0	$ 0
Total Investment percentage	0%	0%
Fair Value, Inputs, Level 2 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	$ 3,088	$ 15,005
Total Investment percentage	12.90%	36.90%
Fair Value, Inputs, Level 3 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	$ 20,843	$ 25,636
Total Investment percentage	87.10%	63.10%
Senior Secured Loans First Lien [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	$ 22,954	$ 39,028
Total Investment percentage	95.80%	96%
Senior Secured Loans First Lien [Member] | Fair Value, Inputs, Level 1 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	$ 0	$ 0
Senior Secured Loans First Lien [Member] | Fair Value, Inputs, Level 2 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	3,049	13,879
Senior Secured Loans First Lien [Member] | Fair Value, Inputs, Level 3 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	19,905	25,149
Senior Secured Loans Secondt Lien [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	484	1,126
Senior Secured Loans Secondt Lien [Member] | Fair Value, Inputs, Level 1 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	0	0
Senior Secured Loans Secondt Lien [Member] | Fair Value, Inputs, Level 2 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	0	1,126
Senior Secured Loans Secondt Lien [Member] | Fair Value, Inputs, Level 3 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	484	0
Senior Secured Bonds [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	$ 21	$ 102
Total Investment percentage	0.10%	0.30%
Senior Secured Bonds [Member] | Fair Value, Inputs, Level 1 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	$ 0	$ 0
Senior Secured Bonds [Member] | Fair Value, Inputs, Level 2 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	21	0
Senior Secured Bonds [Member] | Fair Value, Inputs, Level 3 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	0	102
Total Senior Debt [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	$ 23,459	$ 40,256
Total Investment percentage	97.90%	99.10%
Total Senior Debt [Member] | Fair Value, Inputs, Level 1 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	$ 0	$ 0
Total Senior Debt [Member] | Fair Value, Inputs, Level 2 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	3,070	15,005
Total Senior Debt [Member] | Fair Value, Inputs, Level 3 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	20,389	25,251
Equity And Other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	472	385
Equity And Other [Member] | Fair Value, Inputs, Level 1 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	0	0
Equity And Other [Member] | Fair Value, Inputs, Level 2 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	18	0
Equity And Other [Member] | Fair Value, Inputs, Level 3 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total investment	454	385
Foreign Currency Forward Contracts [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Derivative Investment	0	73
Foreign Currency Forward Contracts [Member] | Fair Value, Inputs, Level 1 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Derivative Investment	0	0
Foreign Currency Forward Contracts [Member] | Fair Value, Inputs, Level 2 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Derivative Investment	0	73
Foreign Currency Forward Contracts [Member] | Fair Value, Inputs, Level 3 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Derivative Investment	$ 0	$ 0

Fair Value of Financial Instr_4

Fair Value of Financial Instruments (Details 1) - USD ($) $ in Thousands		9 Months Ended		12 Months Ended
		Sep. 30, 2023		Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Investment Fair Value		$ 20,428		$ 25,095
Senior Secured Loans First Lien [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Investment Fair Value		$ 19,490		$ 24,740
Valuation Techniques		Yield analysis	[1]	Yield analysis	[2]
Unobservable Inputs		Yield	[3]	Yield	[4]
Weighted Average Input Value		14.67%		12.52%
Impact to Valuation from an Increase in Input		Decrease	[5]	Decrease	[6]
Senior Secured Loans First Lien [Member] | Minimum [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Weighted average input value range		10.15%	[7]	1.01%	[8]
Senior Secured Loans First Lien [Member] | Maximum [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Weighted average input value range		38.83%	[7]	16.04%	[8]
Equity Other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Investment Fair Value		$ 8		$ 79
Valuation Techniques		Market comparable	[1]	Market comparable	[2]
Unobservable Inputs		Cash Flow Multiple	[3]	Cash Flow Multiple	[4]
Impact to Valuation from an Increase in Input		Increase	[5]	Increase	[6]
Equity Other One [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Valuation Techniques		Market comparable	[1]	Market comparable	[2]
Unobservable Inputs		Oil production multiple (5)	[3],[9]	Oil production multiple (5)	[4],[10]
Impact to Valuation from an Increase in Input		Increase	[5]	Increase	[6]
Equity Other Tow [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Valuation Techniques		Market comparable	[1]	Market comparable	[2]
Unobservable Inputs		Oil reserve multiple (6)	[3],[11]	Oil reserve multiple (6)	[4],[12]
Impact to Valuation from an Increase in Input		Increase	[5]	Increase	[6]
Equity Other Three [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Investment Fair Value		$ 446		$ 276
Valuation Techniques		Discounted cash flow	[1]	Discounted cash flow	[2]
Unobservable Inputs		Discount Rate	[3]	EBITDA multiple	[4]
Weighted Average Input Value		17.63%
Weighted average input value range	[7]	17.63%
Impact to Valuation from an Increase in Input		Decrease	[5]	Increase	[6]
Equity Other Four [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Investment Fair Value		$ 484
Valuation Techniques		Yield analysis	[1]	Discounted cash flow	[2]
Unobservable Inputs		Yield	[3]	Discount Rate	[4]
Weighted Average Input Value		41.58%		20%
Weighted average input value range		41.58%	[7]	20%	[8]
Impact to Valuation from an Increase in Input		Decrease	[5]	Decrease	[6]
[1]For the investments that have more than one valuation technique, the Master Fund may rely on the stated techniques individually or in the aggregate based on a weight ascribed to each valuation technique, ranging from 0% to 100%.[2]For the investments that have more than one valuation technique, the Master Fund may rely on the stated techniques individually or in the aggregate based on a weight ascribed to each valuation technique, ranging from 0% to 100%.[3]The Master Fund generally uses prices provided by an independent pricing service, or directly from an independent broker, which are non-binding indicative prices on or near the valuation date as the primary basis for the fair valuation determinations for quoted senior secured bonds and loans. Since these prices are non-binding, they may not be indicative of fair value. Each quoted price is evaluated by Guggenheim in conjunction with additional information compiled by it, including financial performance, recent business developments and various other factors. Investments with fair values determined in this manner were not included in the table above. As of September 30, 2023, the Master Fund had investments of this nature measured at fair value totaling $0.4 million.[4]The Master Fund generally uses prices provided by an independent pricing service, or directly from an independent broker, which are non-binding indicative prices on or near the valuation date as the primary basis for the fair valuation determinations for quoted senior secured bonds and loans. Since these prices are non-binding, they may not be indicative of fair value. Each quoted price is evaluated by Guggenheim in conjunction with additional information compiled by it, including financial performance, recent business developments and various other factors. Investments with fair values determined in this manner were not included in the table above. As of December 31, 2022, the Master Fund had investments of this nature measured at fair value totaling $0.5 million.[5]This column represents the directional change in the fair value of the Level 3 investments that would result from an increase to the corresponding unobservable input. A decrease to the unobservable input would have the opposite effect. Significant changes in these inputs in isolation could result in significantly higher or lower fair value measurements.[6]This column represents the directional change in the fair value of the Level 3 investments that would result from an increase to the corresponding unobservable input. A decrease to the unobservable input would have the opposite effect. Significant changes in these inputs in isolation could result in significantly higher or lower fair value measurements.[7]A range is not provided when there is only one investment within the classification or multiple investments that have the same unobservable input; weighted average amounts are based on the estimated fair values.[8]A range is not provided when there is only one investment within the classification or multiple investments that have the same unobservable input; weighted average amounts are based on the estimated fair values.[9]Oil production multiple is valued based on thousand barrels of oil equivalent per day (MBOE/d).[10]Oil production multiple is valued based on thousand barrels of oil equivalent per day (MBOE/d).[11]Oil reserve multiple is valued based on million barrels of oil equivalent (MMBOE).[12]Oil reserve multiple is valued based on million barrels of oil equivalent (MMBOE).

Fair Value of Financial Instr_5

Fair Value of Financial Instruments (Details 2) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2023		Sep. 30, 2022		Sep. 30, 2023		Sep. 30, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Investment at fair value, beginning	$ 23,392		$ 59,193		$ 25,636		$ 80,068
Additions	176	[1]	750	[2]	6,252	[1]	2,399	[2]
Sales and repayments	(2,430)	[3]	(4,695)	[4]	(8,001)	[3]	(28,253)	[4]
Net realized gains	37	[5]	985	[6]	389	[5]	1,675	[6]
Net change in unrealized depreciation on investments	(349)	[7]	(2,022)	[8]	(5,123)	[7]	(2,410)	[8]
Net discount accretion	17		40		54		176
Transfers into Level 3			3,103	[9]	1,768	[10]	7,680	[9]
Transfers out of Level 3			(3,989)	[11]	(132)	[12]	(7,970)	[11]
Investment at fair value, ending	20,843		53,365		20,843		53,365
Change in net unrealized appreciation (depreciation) on investments	(360)		(1,507)		(534)		(1,346)
Senior Secured Loans First Lien [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Investment at fair value, beginning	22,408		51,840		25,149		64,661
Additions	146	[1]	750	[2]	1,000	[1]	2,399	[2]
Sales and repayments	(2,430)	[3]	(3,639)	[4]	(7,684)	[3]	(20,889)	[4]
Net realized gains	37	[5]	28	[6]	72	[5]	677	[6]
Net change in unrealized depreciation on investments	(273)	[7]	144	[8]	(454)	[7]	(1,822)	[8]
Net discount accretion	17		26		54		149
Transfers into Level 3			406	[9]	1,768	[10]	4,893	[9]
Transfers out of Level 3			(3,989)	[11]	0	[12]	(4,502)	[11]
Investment at fair value, ending	19,905		45,566		19,905		45,566
Change in net unrealized appreciation (depreciation) on investments	(283)		182		(463)		(432)
Senior Secured Loans Second Lien [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Investment at fair value, beginning	572		5,052		0		14,510
Additions	30	[1]	0	[2]	602	[1]	0	[2]
Sales and repayments	0	[3]	0	[4]	0	[3]	(6,000)	[4]
Net realized gains	0	[5]	0	[6]	0	[5]	55	[6]
Net change in unrealized depreciation on investments	(118)	[7]	(1,161)	[8]	(118)	[7]	(1,219)	[8]
Net discount accretion	0		14		0		27
Transfers into Level 3			2,697	[9]	0	[10]	2,697	[9]
Transfers out of Level 3			0	[11]	0	[12]	(3,468)	[11]
Investment at fair value, ending	484		6,602		484		6,602
Change in net unrealized appreciation (depreciation) on investments	(118)		(1,161)		0		(1,916)
Senior Secured Bonds [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Investment at fair value, beginning	0		179		102		0
Additions	0	[1]	0	[2]	0	[1]	0	[2]
Sales and repayments	0	[3]	(104)	[4]	0	[3]	(410)	[4]
Net realized gains	0	[5]	5	[6]	0	[5]	5
Net change in unrealized depreciation on investments	0	[7]	38	[8]	0	[7]	433	[8]
Net discount accretion	0		0		0		0
Transfers into Level 3			0	[9]	0	[10]	90	[9]
Transfers out of Level 3			0	[11]	(102)	[12]	0	[11]
Investment at fair value, ending	0		118		0		118
Change in net unrealized appreciation (depreciation) on investments	0		38		0		325
Equity And Other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Investment at fair value, beginning	412		2,122		385		897
Additions	0	[1]	0	[2]	4,650	[1]	0	[2]
Sales and repayments	0	[3]	(952)	[4]	(317)	[3]	(954)	[4]
Net realized gains	0	[5]	952	[6]	317	[5]	938	[6]
Net change in unrealized depreciation on investments	42	[7]	(1,043)	[8]	(4,551)	[7]	198	[8]
Net discount accretion	0		0		0		0
Transfers into Level 3			0	[9]	0	[10]	0	[9]
Transfers out of Level 3			0	[11]	(30)	[12]	0	[11]
Investment at fair value, ending	454		1,079		454		1,079
Change in net unrealized appreciation (depreciation) on investments	$ 41		$ (566)		$ (71)		$ 677
[1]Includes increases in the cost basis of investments resulting from new and incremental portfolio investments, including the capitalization of PIK income.[2]Includes increases in the cost basis of investments resulting from new and incremental portfolio investments, including the capitalization of PIK income.[3]Includes principal payments/paydowns on debt investments and proceeds from sales of investments.[4]Includes principal payments/paydowns on debt investments and proceeds from sales of investments.[5]Included in net realized gains (losses) on investments on the consolidated statements of operations.[6]Included in net realized gains (loss) on investments on the consolidated statements of operations.[7]Included in net change in unrealized appreciation (depreciation) on investments on the consolidated statements of operations.[8]Included in net change in unrealized appreciation (depreciation) on investments on the consolidated statements of operations.[9]For the three and nine months ended September 30, 2022, investments were transferred from Level 2 to Level 3 as valuation coverage was reduced to one independent pricing service without any corroborating recent trade or another broker quotation.[10]For the three and nine months ended September 30, 2023, investments were transferred from Level 2 to Level 3 as valuation coverage was reduced to one independent pricing service without any corroborating recent trade or another broker quotation or to a market or income approach based model.[11]For the three and nine months ended September 30, 2022, investments were transferred from Level 3 to Level 2 as valuation coverage was initiated by more than one independent pricing services or by one independent pricing service with a corroborating recent trade or another broker quotation.[12]For the three and nine months ended September 30, 2023, investments were transferred from Level 3 to Level 2 as valuation coverage was initiated by more than one independent pricing services or by one independent pricing service with a corroborating recent trade or another broker quotation.

Related Party Agreements and _3

Related Party Agreements and Transactions (Details) - Guggenheim [Member] - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Related Party Transaction [Line Items]
Investment Advisory Agreement - management fee	[1],[2]	$ 156	$ 482	$ 597	$ 1,702
Administrative Services Agreement - expense reimbursement	[1],[2]	92	119	290	348
Share on capital structuring fees and administrative agency fees	[1],[2]	$ 2	$ 2	$ 6	$ 8
[1]As of September 30, 2023 and September 30, 2022, the Master Fund had accumulated net realized capital losses and net unrealized depreciation and therefore, Guggenheim did not earn any performance-based incentive fee during the respective period.[2]Related party transactions not included in the table above consist of Independent Trustees fees and expenses and sales and repurchase of the Master Fund Shares to/from affiliated Feeder Funds as disclosed in the Master Fund’s consolidated statements of operations and consolidated statements of changes in net assets, respectively. In accordance with the Liquidation Plan, the Master Fund’s share repurchase program has been suspended effective March 31, 2021.

Related Party Agreements and _4

Related Party Agreements and Transactions (Details Narrative)	9 Months Ended
	Sep. 30, 2023
Schedule of Investments [Line Items]
Management fee annual rate	1.75%
Incentive fee on capital gains rate	20%
Performance Based Incentive Fee A [Member]
Schedule of Investments [Line Items]
Incentive fee on income percentage	100%
Net investment income, percentage	1.875%
Performance Based Incentive Fee B [Member]
Schedule of Investments [Line Items]
Incentive fee on income percentage	2.344%
Net investment income, percentage	2.344%

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($) $ in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Total Unfunded Commitments	[1]	$ 356	$ 625
Allvue Systems Revolver [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Unfunded Commitments	[1]	0	26
Apptio Inc Revolver [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Unfunded Commitments	[1]	0	131
Galls LLC Revolver [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Unfunded Commitments	[1]	356	170
Polyvision Corp Revolver [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Unfunded Commitments	[1]	0	5
PSI Services LLC Revolver [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Unfunded Commitments	[1],[2]	0	0
Wide Orbit Revolver [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Unfunded Commitments	[1]	$ 0	$ 293
[1]May pertain to commitments to one or more entities affiliated with the named portfolio company.[2]Amount is less than $1,000.

Financial Highlights (Details)

Financial Highlights (Details) - USD ($) $ / shares in Units, $ in Thousands		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Investment Company [Abstract]
Net asset value, beginning of period		$ 2.39	$ 6.15
Net investment income	[1]	0.04	0.15
Net realized gains (losses)	[1]	(0.02)	0.07
Net change in unrealized appreciation (depreciation)	[2]	0.03	(0.20)
Net increase resulting from operations		0.05	0.02
Distributions from net investment income	[3]	(0.04)	(0.18)
Distributions representing return of capital	[3]	(1.03)	(2.16)
Net decrease resulting from distributions	[3]	(1.07)	(2.34)
Net asset value, end of period		$ 1.37	$ 3.83
Total investment return	[4]	2.86%	(0.05%)
Net assets, end of period		$ 34,982	$ 98,002	$ 61,273
Average net assets	[5]	$ 45,552	$ 128,787
Common Shares outstanding, end of period		25,594,125	25,594,125	25,594,125
Weighted average Common Shares outstanding		25,594,125	25,594,125
Total expenses	[5]	3.60%	2.52%
Net investment income	[5]	2.51%	3.07%
Portfolio turnover rate	[5],[6]	32.22%	2.40%
[1]The per Common Share data was derived by using the weighted average Common Shares outstanding during the period presented.[2]The amount shown at this caption is the balancing figure derived from the other figures in the schedule. The amount shown at this caption for a Common Share outstanding throughout the period may not agree with the change in the aggregate appreciation and depreciation in portfolio securities for the period because of the timing of sales of the Master Fund’s Common Shares in relation to fluctuating market values for the portfolio.[3]The per Common Share data for distributions is the actual amount of distributions declared per Common Share outstanding during the entire period; distributions per Common Share are rounded to the nearest $0.01. For income tax purposes, distributions made to shareholders are reported as ordinary income, capital gains, non-taxable return of capital or a combination thereof, based on taxable income calculated in accordance with income tax regulations which may differ from amounts determined under GAAP. As of September 30, 2023, the Master Fund estimated distributions to be composed mostly of return of capital. The final determination of the tax character of distributions will not be made until we file our tax return.[4]Total investment return is based on (i) the purchase of Common Shares at net asset value on the first day of the period, (ii) the sale at the net asset value per Common Share on the last day of the period, of (A) all purchased Common Shares plus (B) any fractional Common Shares issued in connection with the reinvestment of distributions and (iii) distributions payable relating to the ownership of Common Shares, if any, on the last day of the period. The total investment return calculation assumes that cash distributions are reinvested concurrent with the issuance of Common Shares at the most recent transaction price on or prior to each distribution payment date. Since there is no public market for the Master Fund’s Common Shares, then the terminal sales price per Common Share is assumed to be equal to net asset value per Common Share on the last day of the period. Total investment return is not annualized. The Master Fund’s performance changes over time and currently may be different than that shown above. Past performance is no guarantee of future results.[5]The computation of average net assets, average outstanding borrowings and average value of portfolio securities during the period is based on averaging the amount on the first day of the first month of the period and the last day of each month during the period.[6]Portfolio turnover is calculated as the lesser of (i) purchases of portfolio securities or (ii) the aggregate total of sales of portfolio securities plus any repayments received divided by the monthly average of the value of investment portfolio owned by the Master Fund during the period.

Distributions (Details)

Distributions (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	9 Months Ended
	Sep. 27, 2023	Sep. 30, 2023	Sep. 30, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Record Date	October 2, 2023
Payment Date	October 4, 2023
Total [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Distribution per Share at Payment Date		$ 1.07000	$ 2.34000
Distribution Amount		$ 27,388	$ 59,890
March 20, 2023 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Record Date		March 20
Payment Date		March 21
Distribution per Share at Record Date		$ 0.68000
Distribution per Share at Payment Date		$ 0.68000
Distribution Amount		$ 17,404
June 20, 2023 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Record Date		June 20
Payment Date		June 22
Distribution per Share at Record Date		$ 0.39000
Distribution per Share at Payment Date		$ 0.39000
Distribution Amount		$ 9,984
February 1, 2022 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Record Date			February 1
Payment Date			February 3
Distribution per Share at Record Date			$ 0.78000
Distribution per Share at Payment Date			$ 0.78000
Distribution Amount			$ 19,964
May 18, 2022 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Record Date			May 18
Payment Date			May 20
Distribution per Share at Record Date			$ 0.78000
Distribution per Share at Payment Date			$ 0.78000
Distribution Amount			$ 19,963
August 222022 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Record Date			August 22
Payment Date			August 24
Distribution per Share at Record Date			$ 0.78000
Distribution per Share at Payment Date			$ 0.78000
Distribution Amount			$ 19,963

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - $ / shares	1 Months Ended
	Sep. 27, 2023	Sep. 30, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
Common stock, par value	$ 0.29	$ 0.001	$ 0.001
Record Date	October 2, 2023
Payment Date	October 4, 2023