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Other Assets (Tables)
3 Months Ended
Mar. 31, 2020
Other Assets [Abstract]  
Schedule of Other Assets [Table Text Block]
Our equity method investment and other assets consists of the following (in thousands):
March 31, 2020December 31, 2019
Accounts receivable and prepaid expenses$3,635  $3,212  
Unamortized lease incentive payments10,565  10,146  
Regulatory escrows8,208  8,208  
Restricted cash33,769  10,454  
Equity method investment433  —  
$56,610  $32,020  

Regulatory escrows include mandated deposits in connection with our entrance fee communities in Connecticut. Restricted cash includes amounts required to be held on deposit with a qualified intermediary subject to an IRC §1031 exchange agreement or in accordance with agency agreements governing our Fannie Mae and HUD mortgages.