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Restricted and Other Assets
12 Months Ended
Dec. 31, 2012
RESTRICTED AND OTHER ASSETS [Abstract]  
Other Assets Disclosure [Text Block]
RESTRICTED AND OTHER ASSETS
Restricted and other assets consist primarily of capital reserves and capitalized debt issuance costs. Capital reserves are maintained as part of the mortgage agreements of the Company and certain of its landlords with the U.S. Department of Housing and Urban Development. These capital reserves are restricted for capital improvements and repairs to the related facilities.
Restricted and other assets consist of the following:
 
December 31,
 
2012
 
2011
Deposits with landlords
$
752

 
$
789

Capital improvement reserves with landlords and lenders
683

 
3,585

Debt issuance costs, net
2,769

 
3,230

Long-term insurance losses recoverable asset
3,219

 
2,814

Equity method investment
1,220

 

Restricted and other assets
$
8,643

 
$
10,418


Included in other assets, as of December 31, 2012, are anticipated insurance recoveries related to the Company's general and professional liability and workers' compensation claims that are recorded on a gross rather than net basis in accordance with an Accounting Standards Update issued by the FASB and a non-marketable equity investment accounted for under the equity method. The investment is recorded at cost and is evaluated periodically for impairment.