OTHER ASSETS	9 Months Ended
Sep. 30, 2017
OTHER ASSETS
OTHER ASSETS	NOTE 4. OTHER ASSETS Approximately $2,379,000, and $2,381,000 of security deposits are included in prepaid expenses and other assets at September 30, 2017 and December 31, 2016, respectively. The security deposits and escrow accounts are restricted cash. Included in prepaid expenses and other assets at September 30, 2017 and December 31, 2016 is approximately $326,000 and $423,000, respectively, held in escrow to fund future capital improvements. Intangible assets on the acquisitions of both Woodland Park Apartments and the Residence at Captain Parkers are included in prepaid expenses and other assets. Intangible assets are approximately $442,000 net of accumulated amortization of approximately $644,000 and approximately $12,000 net of accumulated amortization of approximately $492,000 at September 30, 2017 and December 31, 2016, respectively. Financing fees in association with the line of credit of approximately $0 and $28,000 are net of accumulated amortization of approximately $141,000 and $113,000 at September 30, 2017 and December 31, 2016 respectively.

NOTE 4. OTHER ASSETS

Approximately $2,379,000, and $2,381,000 of security deposits are included in prepaid expenses and other assets at September 30, 2017 and December 31, 2016, respectively. The security deposits and escrow accounts are restricted cash.

Included in prepaid expenses and other assets at September 30, 2017 and December 31, 2016 is approximately $326,000 and $423,000, respectively, held in escrow to fund future capital improvements.

Intangible assets on the acquisitions of both Woodland Park Apartments and the Residence at Captain Parkers are included in prepaid expenses and other assets. Intangible assets are approximately $442,000 net of accumulated amortization of approximately $644,000 and approximately $12,000 net of accumulated amortization of approximately $492,000 at September 30, 2017 and December 31, 2016, respectively.

Financing fees in association with the line of credit of approximately $0 and $28,000 are net of accumulated amortization of approximately $141,000 and $113,000 at September 30, 2017 and December 31, 2016 respectively.