OTHER ASSETS	3 Months Ended
Mar. 31, 2014
OTHER ASSETS
OTHER ASSETS	NOTE 4. OTHER ASSETS Approximately $2,078,000 and $2,053,000 of security deposits are included in prepaid expenses and other assets at March 31, 2014 and December 31, 2013, respectively. The security deposits and escrow accounts are restricted cash. Included in prepaid expenses and other assets at March 31, 2014 and December 31, 2013 approximately $137,000 and $123,000, respectively, held in escrow to fund future capital improvements. Intangible assets of $1,752,000 on the acquisition of Hamilton Green are included in prepaid expenses and other assets. Intangible assets are approximately $556,000 net of accumulated amortization of approximately $1,196,000 and approximately $978,000 net of accumulated amortization of approximately $774,000 at March 31, 2014 and December 31, 2013, respectively. Included in prepaid expenses and other assets at March 31, 2014 is approximately $328,000 of deposits and prepaid financing fees for the refinancing of NERA Dean Street and Courtyard at Westgate. See Note 5. Financing and leasing fees of approximately $1,581,000 and $1,635,000 are net of accumulated amortization of approximately $551,000 and $548,000 at March 31, 2014 and December 31, 2013 respectively.

NOTE 4. OTHER ASSETS

Approximately $2,078,000 and $2,053,000 of security deposits are included in prepaid expenses and other assets at March 31, 2014 and December 31, 2013, respectively. The security deposits and escrow accounts are restricted cash.

Included in prepaid expenses and other assets at March 31, 2014 and December 31, 2013 approximately $137,000 and $123,000, respectively, held in escrow to fund future capital improvements.

Intangible assets of $1,752,000 on the acquisition of Hamilton Green are included in prepaid expenses and other assets. Intangible assets are approximately $556,000 net of accumulated amortization of approximately $1,196,000 and approximately $978,000 net of accumulated amortization of approximately $774,000 at March 31, 2014 and December 31, 2013, respectively.

Included in prepaid expenses and other assets at March 31, 2014 is approximately $328,000 of deposits and prepaid financing fees for the refinancing of NERA Dean Street and Courtyard at Westgate. See Note 5.

Financing and leasing fees of approximately $1,581,000 and $1,635,000 are net of accumulated amortization of approximately $551,000 and $548,000 at March 31, 2014 and December 31, 2013 respectively.