OTHER ASSETS

Included in Other Assets are non-current prepaid and deferred income taxes, derivatives, goodwill in the New Zealand JV, long-term prepaid roads, and other deferred expenses including debt issuance costs related to revolving debt and capitalized software costs.

See Note 9 — Income Taxes for further information on the non-current prepaid and deferred income taxes.

See Note 13 — Derivative Financial Instruments and Hedging Activities for further information on derivatives including their classification on the Consolidated Balance Sheets.

As of December 31, 2017, New Zealand JV goodwill was $8.8 million and was included in the assets of the New Zealand Timber segment. Based on a Step 1 impairment analysis performed as of October 1, 2017, there is no indication of impairment of goodwill as of December 31, 2017. Except for changes in the New Zealand foreign exchange rate, there have been no adjustments to the carrying value of goodwill since the initial recognition. See Note 2 — Summary of Significant Accounting Policies for additional information on goodwill.

Changes in goodwill for the years ended December 31, 2017 and 2016 were:



	2017		2016
Balance, January 1 (net of $0 of accumulated impairment)		$8,679		$8,478
Changes to carrying amount
Acquisitions	—		—
Impairment	—		—
Foreign currency adjustment	97		201
Balance, December 31 (net of $0 of accumulated impairment)		$8,776		$8,679

Costs for roads in the Pacific Northwest and New Zealand built to access particular tracts to be harvested in the upcoming 24 months to 60 months are recorded as prepaid logging and secondary roads. At December 31, 2017 and 2016, long-term prepaid roads in the Pacific Northwest were $3.7 million and $3.2 million, respectively. At December 31, 2017 and 2016, long-term secondary roads in New Zealand were $2.7 million and $2.2 million, respectively.

Debt issuance costs related to revolving debt are capitalized and amortized to interest expense over the term of the revolving debt using a method that approximates the effective interest method. At December 31, 2017 and 2016, capitalized debt issuance costs on revolving debt were $0.3 million and $0.5 million, respectively.

Software costs are capitalized and amortized over a period not exceeding five years using the straight-line method. At December 31, 2017 and 2016, capitalized software costs were $4.1 million and $4.1 million, respectively.