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OTHER ASSETS
12 Months Ended
Dec. 31, 2018
OTHER ASSETS  
OTHER ASSETS

NOTE 4. OTHER ASSETS

Approximately $2,571,000 and $2,420,000 of security deposits are included in prepaid expenses and other assets at December 31, 2018 and 2017, respectively. The security deposits and escrow accounts are restricted cash.

Included in prepaid expenses and other assets at December 31, 2018 and 2017 is approximately $477,000 and $357,000, respectively, held in escrow to fund future capital improvements.

Intangible assets on the acquisitions of Webster Green Apartments and Woodland Park are included in prepaid expenses and other assets. Intangible assets are approximately $152,000 net of accumulated amortization of approximately $959,000 and approximately $302,000 net of accumulated amortization of approximately $280,000 at December 31, 2018 and 2017, respectively.

Financing fees in association with the line of credit of approximately $78,000 and $121,000 are net of accumulated amortization of approximately $50,000 and $7,000 at December 31 2018 and , 2017 respectively.