OTHER ASSETS

6 Months Ended

Jun. 30, 2024

OTHER ASSETS

OTHER ASSETS

NOTE 11. OTHER ASSETS

Other assets consisted of the following as of June 30, 2024 and December 31, 2023 (in thousands):

	As of
	June 30, 2024		December 31, 2023
Income Property Tenant Receivables, Net of Allowance for Doubtful Accounts (1)	$	4,331	$	4,568
Income Property Straight-line Rent Adjustment		6,951		6,033
Income Property Leasing Commissions and Costs, Net		6,175		4,943
Operating Leases - Right-of-Use Asset		354		422
Golf Rounds Surcharge		29		102
Cash Flow Hedge - Interest Rate Swap		16,052		11,770
Infrastructure Reimbursement Receivables		582		568
Prepaid Expenses, Deposits, and Other		1,739		3,514
Due from Alpine Income Property Trust, Inc.		1,284		1,395
Financing Costs, Net of Accumulated Amortization		1,349		1,638
Total Other Assets	$	38,846	$	34,953

⁽¹⁾ Allowance for doubtful accounts was $1.9 million and $1.7 million as of June 30, 2024 and December 31, 2023, respectively.

Infrastructure Reimbursement Receivables. As of June 30, 2024 and December 31, 2023, the infrastructure reimbursement receivables were all related to two land sale transactions which closed in the fourth quarter of 2015 within the Tomoka Town Center.