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Direct Financing Leases and Other Assets
12 Months Ended
Dec. 31, 2017
Direct Financing Leases And Other Assets [Abstract]  
DIRECT FINANCING LEASES AND OTHER ASSETS
DIRECT FINANCING LEASES AND OTHER ASSETS
 

December 31,
 

2017

2016
 

(In thousands)
Direct financing leases, net

$
364,847


333,152

Investments held in Rabbi Trusts

61,425


48,451

Lease incentives

14,857


15,741

Insurance receivables

15,545


18,402

Start-up costs
 
13,750

 
7,422

Prepaid pension asset
 
58,708

 
14,049

Lease origination costs
 
9,387

 
9,227

Deferred tax asset
 
6,736

 
9,009

Other
 
14,294

 
16,831

Total
 
$
559,549

 
472,284


Investments held in Rabbi Trusts are assets measured at fair value on a recurring basis, all of which are considered Level 1 of the fair value hierarchy. The following table presents the asset classes at December 31, 2017 and 2016:
 
 
December 31,
 
 
2017
 
2016
 
 
(In thousands)
Cash and cash equivalents
 
$
4,956

 
5,391

U.S. equity mutual funds
 
39,958

 
30,229

Foreign equity mutual funds
 
8,001

 
5,232

Fixed income mutual funds
 
8,510

 
7,599

Total Investments held in Rabbi Trusts
 
$
61,425

 
48,451