OTHER ASSETS

12 Months Ended

Dec. 31, 2022

Other assets consist of the following (in thousands):


	December 31,
	2022		2021
Intangible assets, less accumulated amortization of $2,435 and $12,236, respectively	$	7,724	$	8,998
Financing receivable - Kansas lease		142,214		145,036
ROU lease assets		145,539		169,968
Lease incentive assets		3,529		4,171
Debt issuance costs for revolving credit facility, less accumulated amortization of $765 and $3,173, respectively		3,343		1,020
Cash equivalents and cash surrender value of life insurance held in rabbi trust		15,988		15,453
Straight-line rent receivable		2,378		648
Insurance receivable		14,144		13,522
Note receivable from APM		2,741		3,063
Other		4,376		2,660
	$	341,976	$	364,539

The gross carrying amount of intangible assets amounted to $10.1 million and $21.2 million at December 31, 2022 and 2021, respectively. Amortization expense related to intangible assets was $1.3 million, $1.9 million, and $9.1 million for 2022, 2021, and 2020, respectively, and depending upon the nature of the asset, was either reported as operating expense or depreciation and amortization in the accompanying statement of operations for the respective periods.

As of December 31, 2022, the estimated amortization expense related to intangible assets for each of the next five years is as follows (in thousands):


2023	$	531
2024		466
2025		462
2026		454
2027		454