OTHER ASSETS

At December 31, 2018 and 2017, other assets included the following (in thousands):



	2018		2017
Furniture, fixtures and equipment, leasehold improvements, and other deferred costs, net of accumulated depreciation of $25,193 and $21,925 in 2018 and 2017, respectively	$	14,942	$	12,241
Prepaid expenses and other assets	5,087		3,902
Lease inducements, net of accumulated amortization of $1,545 and $978 in 2018 and 2017, respectively	4,961		3,126
Line of credit deferred financing costs, net of accumulated amortization of $1,451 and $3,119 in 2018 and 2017, respectively	5,844		1,213
Predevelopment costs and earnest money	8,249		372
	$	39,083	$	20,854

Lease inducements are incentives paid to tenants in conjunction with leasing space, such as moving costs, sublease arrangements of prior space and other costs. These amounts are amortized into rental revenues over the individual underlying lease terms.

Predevelopment costs represent amounts that are capitalized related to predevelopment projects that the Company determined are probable of future development.