5.	Other Assets

Other assets consist of the following (in thousands):

	September 30, 2015		December 31, 2014
Intangible assets:
In-place leases, net	$	134,873	$	160,351
Above-market leases, net		47,722		57,199
Tenant relations, net		140,551		171,666
Total intangible assets, net^(A)		323,146		389,216
Other assets:
Prepaid expenses		21,924		14,456
Other assets^(B)		21,829		39,746
Deposits		8,400		8,024
Total other assets, net	$	375,299	$	451,442

(A)

The Company recorded amortization expense related to its intangibles, excluding above- and below- market leases, of $22.6 million and $25.2 million for the three months ended September 30, 2015 and 2014, respectively, and $71.2 million and $79.1 million for the nine months ended September 30, 2015 and 2014, respectively.

(B)	See discussion of deferred tax asset in Note 1. During the first quarter of 2015, in accordance with amended legislation of the Puerto Rico Internal Revenue Code, the Company elected and paid an additional $20.2 million as part of an overall tax restructuring.