Note 8. Other Assets

Other assets as of April 30, 2017 and October 31, 2016 consisted of the following:

	April 30, 2017		October 31, 2016
Long-term accounts receivable ⁽¹⁾	$	—	$	8,353
Long-term stack residual value ⁽²⁾		657		—
Deferred finance costs⁽³⁾		161		225
Long-term unbilled recoverable costs ⁽⁴⁾		14,160		5,714
Other⁽⁵⁾		2,573		2,123
Other assets	$	17,551	$	16,415

(1)	The balance as of October 31, 2016 represents receivables, which were subsequently collected and relate to project and stack replacement reserve accounts for a sale-leaseback transaction. As of April 30, 2017, the funds are recorded as long-term restricted cash.

(2)

Relates to estimated residual value for module exchanges performed under the Company’s service agreements where the useful life extends beyond the contractual term of the service agreement and the Company obtains title for the module from the customer upon expiration or non-renewal of the service agreement. If the Company does not obtain rights to title from the customer, the full cost of the module is expensed at the time of the module exchange. The increase from October 31, 2016 represents residual value for two module replacements performed during the six months ended April 30, 2017.

(3)	Represents the long-term portion of direct deferred finance costs relating to the Company’s loan facility with NRG which is being amortized over the five-year life of the facility.

(4)	Represents unbilled recoverable costs that relate to revenue recognized on customer contracts that will be billed in future periods in excess of twelve months from April 30, 2017.

(5)

The Company entered into an agreement with one of its customers on June 29, 2016 which includes a fee for the purchase of the plants at the end of the term of the agreement. The option fee is payable in installments over the term of the agreement and the total paid as of April 30, 2017 is $1.4 million. Also included within other are long-term security deposits.