OTHER ASSETS	12 Months Ended
Dec. 31, 2020
OTHER ASSETS
OTHER ASSETS	NOTE 4. OTHER ASSETS Approximately $2,830,000 and $2,936,000 of security deposits are included in prepaid expenses and other assets at December 31, 2020 and 2019, respectively. The security deposits and escrow accounts are restricted cash. Included in prepaid expenses and other assets at December 31, 2020 and 2019 is approximately $1,073,000 and $501,000, respectively, held in escrow to fund future capital improvements. Intangible assets on the acquisition of Mill Street Apartments is included in prepaid expenses and other assets. Intangible assets are approximately $51,000 net of accumulated amortization of approximately $1,367,000 and approximately $1,379,000 net of accumulated amortization of approximately $39,000 at December 31, 2020 and 2019, respectively. Financing fees in association with the line of credit of approximately $42,000 and $36,000 are net of accumulated amortization of approximately $6,000 and $93,000 at December 31, 2020 and 2019 respectively.

OTHER ASSETS

12 Months Ended

Dec. 31, 2020

NOTE 4. OTHER ASSETS

Approximately $2,830,000 and $2,936,000 of security deposits are included in prepaid expenses and other assets at December 31, 2020 and 2019, respectively. The security deposits and escrow accounts are restricted cash.

Included in prepaid expenses and other assets at December 31, 2020 and 2019 is approximately $1,073,000 and $501,000, respectively, held in escrow to fund future capital improvements.

Intangible assets on the acquisition of Mill Street Apartments is included in prepaid expenses and other assets. Intangible assets are approximately $51,000 net of accumulated amortization of approximately $1,367,000 and approximately $1,379,000 net of accumulated amortization of approximately $39,000 at December 31, 2020 and 2019, respectively.

Financing fees in association with the line of credit of approximately $42,000 and $36,000 are net of accumulated amortization of approximately $6,000 and $93,000 at December 31, 2020 and 2019 respectively.