8.	OTHER ASSETS

Other assets consist of the following (in thousands):


	December 31,
	2016		2015
Debt issuance costs, less accumulated amortization of $1,633 and $542, respectively	$	3,526	$	4,879
Intangible lease value, less accumulated amortization of $4,990 and $3,118, respectively		36,598		37,430
Other intangible assets, less accumulated amortization of $1,421 and $363, respectively		4,434		4,191
Deferred leasing costs		7,380		8,021
Notes receivable, net		5,858		7,743
Cash equivalents and cash surrender value of life insurance held in Rabbi trust		13,110		16,946
Deposits		2,117		2,020
Straight-line rent receivable		9,229		3,324
Other		532		150

	$	82,784	$	84,704

The gross carrying amount of intangible assets amounted to $47.4 million and $45.1 million at December 31, 2016 and 2015, respectively. Of these amounts, $41.6 million and $40.5 million, respectively, was related to intangible lease values. Amortization expense related to intangible assets was $2.9 million, $1.5 million, and $1.4 million for 2016, 2015, and 2014, 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, 2016, the estimated amortization expense related to intangible assets for each of the next five years is as follows (in thousands):


2017	$	3,010
2018		3,010
2019		2,718
2020		2,181
2021		1,483