18. Other non-current assets



As at December 31,		2018		2017
Tax receivable	$	12,705	$	12,851
Deferred debt issue costs		2,017		3,768
Equity-accounted investments		4,010		7,408
Other		10,663		7,527
	$	29,395	$	31,554

Equity-accounted investments

The Company holds a 48% share interest in a group of companies detailed below (together, the “Cura Classis entities”), which have common ownership. The Cura Classis entities provide dedicated fleet management services in three jurisdictions to a common customer unrelated to the Company. The Company has determined the Cura Classis entities are variable interest entities and the Company is not the primary beneficiary, as it does not have the power to make any decisions that significantly affect the economic results of the Cura Classis entities. Accordingly, the Company accounts for its investments in the Cura Classis entities following the equity method.

A condensed summary of the Company's investments in and advances to equity-accounted investees are as follows (in thousands of United States dollars, except percentages):



	Ownership		December 31,		December 31,
	percentage		2018		2017
Cura Classis entities	48%	$	4,010	$	4,720
Other equity investments	32%		-		2,688
			4,010		7,408

As a result of the Company’s investments, the Company is exposed to risks associated with the results of operations of the Cura Classis entities. The Company has no other business relationships with the Cura Classis entities. The Company’s maximum risk of loss associated with these entities is the investment carrying amount.