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

 

 

 

 

 

 

 

 

 

 

As of

 

 

    

September 30,

2019

    

December 31,
2018

 

Income Property Tenant Receivables

 

$

1,114,355

 

$

627,691

 

Income Property Straight-line Rent Adjustment

 

 

4,819,777

 

 

4,304,279

 

Income Property Lease Incentive

 

 

2,167,422

 

 

2,394,246

 

Interest Receivable from Commercial Loan Investment

 

 

84,833

 

 

 —

 

Operating Leases - Right-of-Use Asset

 

 

384,462

 

 

 —

 

Cash Flow Hedge - Interest Rate Swap

 

 

109,041

 

 

651,722

 

Infrastructure Reimbursement Receivables

 

 

1,869,177

 

 

1,847,375

 

Deferred Deal Costs

 

 

129,352

 

 

425,476

 

Prepaid Expenses, Deposits, and Other

 

 

3,329,830

 

 

2,634,664

 

Total Other Assets

 

$

14,008,249

 

$

12,885,453