OTHER ASSETS

12 Months Ended

Dec. 31, 2020

9.	OTHER ASSETS

Other assets consist of the following (in thousands):

	December 31,
	2020		2019
Intangible assets:
Deferred leasing assets, less accumulated amortization of $1,132 and $5,647, respectively	$	146	$	41,129
Other intangible assets, less accumulated amortization of $9,219 and $8,182, respectively		10,720		14,517
Construction receivable - Kansas lease		—		137,665
Financing receivable - Kansas lease		147,481		—
ROU lease assets		194,080		108,118
Lease incentive assets		4,813		5,454
Debt issuance costs, less accumulated amortization of $2,332 and $1,475, respectively		1,855		2,628
Cash equivalents and cash surrender value of life insurance held in Rabbi trust		14,940		14,448
Straight-line rent receivable		2,196		7,836
Insurance receivable		14,353		13,179
Other		6,079		5,933
	$	396,663	$	350,907

The gross carrying amount of intangible assets amounted to $21.2 million and $69.5 million at December 31, 2020 and 2019, respectively. Amortization expense related to intangible assets, including those associated with the three properties held for sale at December 31, 2020, as previously described in Note 6, was $9.1 million, $6.8 million, and $6.5 million for 2020, 2019, and 2018, 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, 2020, the estimated amortization expense related to intangible assets, including the expense associated with the three properties held for sale at December 31, 2020, for each of the next five years is as follows (in thousands):

2021	$	4,853
2022		4,253
2023		3,308
2024		3,272
2025		3,268