NOTE 9. OTHER ASSETS

Other assets consisted of the following:


	As of
	September 30, 2017		December 31, 2016
Income Property Tenant Receivables	$	303,326	$	125,383
Income Property Straight-line Rent Adjustment		2,269,988		1,773,946
Interest Receivable from Commercial Loan Investments		73,739		72,418
Cash Flow Hedge - Interest Rate Swap		409,985		416,590
Infrastructure Reimbursement Receivables		2,381,038		3,844,236
Golf Operations Receivables		219,015		325,510
Deferred Deal Costs		357,108		745,878
Prepaid Expenses, Deposits, and Other		2,559,423		2,165,127
Total Other Assets	$	8,573,622	$	9,469,088

As of December 31, 2016, the Infrastructure Reimbursement Receivables were all related to the land sales within the Tomoka Town Center 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, leaving approximately $2.4 million in Infrastructure Reimbursements Receivable as of September 30, 2017. The first installment of the Tanger infrastructure reimbursement of $175,000 was received on October 16, 2017.