Other assets consist of the following:



	September 30, 2014		December 31, 2013
Debt issuance cost, net (1)	$	8,929	$	11,094
Asset held for sale (2)	2,925		—
Other	1,997		2,187
Total other assets	$	13,851	$	13,281

(1) In the nine months ended September 30, 2014, the Company refinanced its texisting long term indebtedness, which resulted in the settlement and termination of its then existing credit agreement. As a result of this refinancing and other retirements of debt, unamortized debt issuance costs of $124 and $8,464 were written off and recognized as interest expense in the three and nine months ending September 30, 2014. As part of the refinancing, the Company issued second priority senior secured notes and concurrently modified its revolving credit agreement. Debt issuance costs of $7,954 were incurred as a result of these transactions and are being amortized over the term of the notes and revolving credit agreement, which is five years.

(2) Represents the fair value, less costs to sell, of the Company aircraft. The aircraft was recorded in property, plant, and equipment, net in prior periods. The carrying value of the aircraft was reduced to its net realizable value of $2,925 with a charge of $421 in the quarter ended September 30, 2014, which is reflected in selling, general, and administration expenses in the Condensed Consolidated Statement of Comprehensive Income (Loss).