OTHER ASSETS

12 Months Ended

Dec. 31, 2021

8.	OTHER ASSETS

Other assets consist of the following (in thousands):

	December 31,
	2021		2020
Intangible assets, less accumulated amortization of $12,236 and $10,351, respectively	$	8,998	$	10,866
Financing receivable - Kansas lease		145,036		147,481
ROU lease assets		169,968		194,080
Lease incentive assets		4,171		4,813
Debt issuance costs, less accumulated amortization of $3,173 and $2,332, respectively		1,020		1,855
Cash equivalents and cash surrender value of life insurance held in Rabbi trust		15,453		14,940
Straight-line rent receivable		648		2,196
Insurance receivable		13,522		14,353
Note receivable from APM		3,063		3,094
Other		2,660		2,985
	$	364,539	$	396,663

The gross carrying amount of intangible assets amounted to $21.2 million at both December 31, 2021 and 2020. Amortization expense related to intangible assets was $1.9 million, $9.1 million, and $6.8 million for 2021, 2020, and 2019, 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, 2021, the estimated amortization expense related to intangible assets for each of the next five years is as follows (in thousands):

2022	$	1,323
2023		489
2024		466
2025		462
2026		454