NOTE 10. OTHER ASSETS

Other assets consisted of the following:


	As of
	September 30, 2018		December 31, 2017
Income Property Tenant Receivables	$	356,261	$	895,476
Income Property Straight-line Rent Adjustment		3,877,667		2,517,195
Income Property Lease Incentive		2,469,853		2,696,678
Interest Receivable from Commercial Loan Investments		—		38,078
Cash Flow Hedge - Interest Rate Swap		942,658		606,621
Infrastructure Reimbursement Receivables		2,125,108		2,213,305
Golf Operations Receivables		244,045		349,220
Deferred Deal Costs		516,201		480,257
Prepaid Expenses, Deposits, and Other		4,321,106		3,174,299
Total Other Assets	$	14,852,899	$	12,971,129

Income Property Lease Incentive. As of September 30, 2018, the Income Property Lease Incentive of approximately $2.5 million relates to a tenant improvement allowance of approximately $2.7 million provided to Hilton Grand Vacations in conjunction with the extension of their leases of two buildings from November 30, 2021 to November 30, 2026, offset by approximately $277,000 of accumulated amortization which has been recognized as an offset to rental revenue. The remaining balance will be amortized over the remaining term of the leases.

Infrastructure Reimbursement Receivables. As of September 30, 2018 and December 31, 2017, the Infrastructure Reimbursement Receivables were all related to the land sales within the Tomoka Town Center. The balance as of September 30, 2018 consisted of approximately $1.6 million due from Tanger for infrastructure reimbursement to be repaid in nine remaining annual installments of $175,000, net of a discount of approximately $158,000, and approximately $770,000 due from Sam’s Club for infrastructure reimbursement to be repaid in seven remaining annual installments of $110,000, net of a discount of approximately $62,000.

Deferred Deal Costs. Deferred Deal Costs represent legal costs incurred in advance of the potential execution of and/or closing of a contract for the disposition of assets, primarily land sales. The costs are deferred and expensed at the time the transaction closes or at the time it becomes evident that the transaction will not be completed.