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OTHER ASSETS (Tables)
9 Months Ended
Sep. 30, 2019
Other Assets [Abstract]  
Other Assets
A summary of the Company’s Other assets follows:
 
September 30,
2019
 
December 31,
2018
 
(In thousands)
Leasing costs (principally commissions)
                                                                                 
$
87,887

 
78,985

Accumulated amortization of leasing costs                                                       
(34,765
)
 
(30,185
)
Leasing costs (principally commissions), net of accumulated amortization
53,122

 
48,800

 
 
 
 
Acquired in-place lease intangibles                                                                                  
26,841

 
21,696

Accumulated amortization of acquired in-place lease intangibles
(11,227
)
 
(9,833
)
Acquired in-place lease intangibles, net of accumulated amortization
15,614

 
11,863

 
 
 
 
Acquired above market lease intangibles                                                                                  
1,689

 
1,465

Accumulated amortization of acquired above market lease intangibles
(953
)
 
(902
)
Acquired above market lease intangibles, net of accumulated amortization
736

 
563

 
 
 
 
Straight-line rents receivable
39,501

 
36,022

Accounts receivable
3,698

 
5,433

Mortgage loans receivable                                                                                  
2,564

 
2,594

Interest rate swap assets
1,405

 
6,701

Right of use assets — Office leases (operating) (1)
2,223

 

Receivable for common stock offerings
3,785

 

Goodwill                                                                                  
990

 
990

Prepaid expenses and other assets                                                                                  
13,604

 
8,265

Total Other assets
$
137,242

 
121,231



(1)
See Note 20 for information regarding the Company’s January 1, 2019, implementation of FASB ASC 842, Leases, and the Company’s right of use assets for office leases.