7. OTHER NON-CURRENT ASSETS

Other non-current assets as of March 31, 2013 and December 31, 2012 consisted of the following:


	March 31,	December 31,
	2013	2012
	(in thousands)
Deposits and other	$ 1,752	$ 1,135
Debt issuance costs—net	3,582	3,851
Non-current receivable	3,829	3,829
Deferred expenses	13	16
Total	$ 9,176	$ 8,831

Debt issuance costs were approximately $8.0 million as of March 31, 2013 and December 31, 2012. Accumulated amortization of debt issuance costs were approximately $4.4 million and approximately $4.2 million as of March 31, 2013 and December 31, 2012, respectively.

The non-current receivable balance of $3.8 million as of March 31, 2013 and December 31, 2012 consisted of the amount due from the Partnership’s workers’ compensation insurance providers for potential claims that are the primary responsibility of the Partnership, but are covered under the Partnership’s insurance policies. The $3.8 million is also included in the Partnership’s accrued workers’ compensation benefits liability balance, which is included in the non-current liabilities section of the Partnership’s unaudited condensed consolidated statements of financial position. The Partnership presents this amount on a gross asset and liability basis since a right of setoff does not exist per the accounting guidance in ASC Topic 210. This presentation has no impact on the Partnership’s results of operations or cash flows.