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Other Assets
 6 Months Ended
Jun. 30, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Other Assets Other Assets
Other assets, net consist of the following ($ in thousands):

June 30, 2023December 31, 2022
SHOP accounts receivable, net of allowance of $488 and $375, and other assets
$1,781 $1,341 
Real estate investments accounts receivable and prepaid expenses4,637 3,621 
Lease incentive payments, net12,115 3,190 
Regulatory escrows6,208 6,208 
Restricted cash1,863 2,225 
$26,604 $16,585 

In February 2023, Timber Ridge PropCo, the consolidated senior housing partnership with LCS that owns the Timber Ridge CCRC, paid a $10.0 million lease incentive earned by Timber Ridge OpCo. The lease incentive is being amortized on a straight-line basis through the remaining initial lease term ending January 2027.