The following table summarizes the Partnership’s accounts payable, accrued expenses and other liabilities as of December 31, 2022 and 2021:


	December 31, 2022		December 31, 2021
Accounts payable	$	1,244,918	$	1,234,111
Accrued expenses		4,888,438		4,102,381
Accrued interest expense		7,186,021		4,229,119
Operating lease liabilities		-		2,151,991
Deferred gain on sale of MF Property		6,596,622		-
Other liabilities		1,817,507		1,946,610
Total accounts payable, accrued expenses and other liabilities	$	21,733,506	$	13,664,212

As noted in Note 8, the Partnership sold 100% of its ownership interest in The 50/50 MF Property to an unrelated non-profit organization. The Partnership received an unsecured property loan upon sale (Note 10) payable from future net cash flows of the property. The Partnership has deferred the recognition of a gain on sale of $6.6 million which is equal to the difference between the fair value of consideration received less the net carrying value of the assets and liabilities transferred to the buyer. The Partnership will recognize the gain upon collection of the unsecured property loan principal from future property net cash flows.

The 50/50 MF Property had a ground lease with the University of Nebraska-Lincoln with an initial lease term expiring in March 2048. The ground lease was assumed by the buyer upon the sale of The 50/50 MF Property in December 2022 (Note 8) and the Partnership derecognized the operating lease liability. The Partnership recognized expenses related to the ground lease of approximately $162,000 and $168,000 for the years ended December 31, 2022 and 2021, respectively, and are reported within “Real estate operating expenses” on the Partnership’s consolidated statements of operations.