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OTHER ASSETS (Tables)
6 Months Ended
Jun. 30, 2019
OTHER ASSETS  
Schedule of components of other assets

 

 

 

 

 

 

 

 

 

 

As of

 

 

    

June 30,
2019

    

December 31,
2018

 

Income Property Tenant Receivables

 

$

685,096

 

$

627,691

 

Income Property Straight-line Rent Adjustment

 

 

4,560,396

 

 

4,304,279

 

Income Property Lease Incentive

 

 

2,243,030

 

 

2,394,246

 

Interest Receivable from Commercial Loan Investment

 

 

45,333

 

 

 —

 

Operating Leases - Right-of-Use Asset

 

 

413,907

 

 

 —

 

Cash Flow Hedge - Interest Rate Swap

 

 

192,501

 

 

651,722

 

Infrastructure Reimbursement Receivables

 

 

1,861,910

 

 

1,847,375

 

Deferred Deal Costs

 

 

359,082

 

 

425,476

 

Prepaid Expenses, Deposits, and Other

 

 

1,864,177

 

 

2,634,664

 

Total Other Assets

 

$

12,225,432

 

$

12,885,453