OTHER ASSETS	3 Months Ended
Mar. 31, 2021
OTHER ASSETS
OTHER ASSETS	NOTE 4. PREPAID EXPENSES and OTHER ASSETS Approximately $2,790,000, and $2,830,000 of security deposits are included in prepaid expenses and other assets at March 31, 2021 and December 31, 2020, respectively. The security deposits and escrow accounts are restricted cash. Also, included in prepaid expenses and other assets at March 31, 2021 and December 31, 2020 is approximately $1,225,000 and $1,073,000, respectively, held in escrow to fund future capital improvements. Intangible assets on the acquisition of Mill Street Apartments are included in prepaid expenses and other assets. Intangible assets are approximately $45,000 net of accumulated amortization of approximately $1,373,000 and approximately $51,000 net of accumulated amortization of approximately $1,367,000 at March 31, 2021 and December 31, 2020, respectively. Financing fees in association with the line of credit of approximately $9,000 and $42,000 are net of accumulated amortization of approximately $16,000 and $6,000 at March 31, 2021 and December 31, 2020 respectively.

OTHER ASSETS

3 Months Ended

Mar. 31, 2021

NOTE 4. PREPAID EXPENSES and OTHER ASSETS

Approximately $2,790,000, and $2,830,000 of security deposits are included in prepaid expenses and other assets at March 31, 2021 and December 31, 2020, respectively. The security deposits and escrow accounts are restricted cash.

Also, included in prepaid expenses and other assets at March 31, 2021 and December 31, 2020 is approximately $1,225,000 and $1,073,000, respectively, held in escrow to fund future capital improvements.

Intangible assets on the acquisition of Mill Street Apartments are included in prepaid expenses and other assets. Intangible assets are approximately $45,000 net of accumulated amortization of approximately $1,373,000 and approximately $51,000 net of accumulated amortization of approximately $1,367,000 at March 31, 2021 and December 31, 2020, respectively.

Financing fees in association with the line of credit of approximately $9,000 and $42,000 are net of accumulated amortization of approximately $16,000 and $6,000 at March 31, 2021 and December 31, 2020 respectively.