OTHER ASSETS

12 Months Ended

Dec. 31, 2023

Other assets consist of the following (in thousands):


	December 31,
	2023		2022
Intangible assets, less accumulated amortization of $2,307 and $2,435, respectively	$	7,173	$	7,724
Financing receivable - Kansas lease		138,989		142,214
ROU lease assets		119,773		145,539
Lease incentive assets		—		3,529
Debt issuance costs for revolving credit facility, less accumulated amortization of $180 and $765, respectively		3,397		3,343
Cash equivalents and cash surrender value of life insurance held in rabbi trust		16,545		15,988
Straight-line rent receivable		1,854		2,378
Insurance receivable		15,966		14,144
Note receivable from APM		2,886		2,741
Other		2,975		4,376
	$	309,558	$	341,976

The gross carrying amount of intangible assets amounted to $9.5 million and $10.1 million at December 31, 2023 and 2022, respectively. Amortization expense related to intangible assets was $0.5 million, $1.3 million, and $1.9 million for 2023, 2022, and 2021, respectively, and was reported as depreciation and amortization in the accompanying statement of operations for the respective periods.

As of December 31, 2023, the estimated amortization expense related to intangible assets for each of the next five years is as follows (in thousands):


2024	$	454
2025		454
2026		454
2027		454
2028		454