NOTE 9. OTHER ASSETS

Other assets consisted of the following:


	As of
	December 31, 2016		December 31, 2015
Income Property Tenant Receivables	$	125,383	$	830,574
Income Property Straight-line Rent Adjustment		1,773,946		1,781,798
Interest Receivable from Commercial Loan Investments		72,418		155,163
Cash Flow Hedge - Interest Rate Swap		416,590		—
Infrastructure Reimbursement Receivables		3,844,236		1,306,602
Golf Operations Receivables		325,510		253,358
Deferred Deal Costs		745,878		520,308
Prepaid Expenses, Deposits, and Other		2,165,127		1,187,021
Total Other Assets	$	9,469,088	$	6,034,824

As of December 31, 2016, the Infrastructure Reimbursement Receivables were all related to the Tomoka Town Center land sales and consisted of approximately $1.1 million in incentives due from the community development district, approximately $250,000 due from NADG for a fill dirt agreement, approximately $1,750,000 due from Tanger for infrastructure reimbursement to be repaid over 10 years in $175,000 installments, net of a discount of approximately $191,000, and approximately $990,000 due from Sam’s Club for infrastructure reimbursement to be repaid over 9 remaining years in $110,000 installments, net of a discount of approximately $80,000. The $1.1 million and $250,000 receivables, as well as the second installment of $110,000 from Sam’s Club were all received subsequent to December 31, 2016.