Prepaid Expenses and Other Assets

The Company participated in the New York State Empire Zones real estate tax credit program until December 31, 2017. Under this program, the Company received a refund for real estate taxes paid during the year, after the end of New York State's fiscal year. Beginning in 2014, the amount of the tax credit received was reduced by 20% each year until the tax credit ended for the Company at December 31, 2017. During the year ended December 31, 2018, the Company received refunds for real estate taxes paid of approximately $0.8 million for the years ended December 31, 2016 and 2017. The amounts of the unreceived real estate tax credits and state income tax receivables were included in prepaid expenses and other current assets on the accompanying consolidated balance sheet at December 31, 2018 and 2017, and were approximately $3.4 million and $0.8 million, respectively.

Prepaid supplies is comprised of $0.6 million of uniforms, $0.4 million of linens and $0.4 million of gaming chips. Included in prepaid gaming expenses are $0.6 million of annual slot machine and table gaming license fees at the Casino, which are amortized to expense on a straight-line basis.

Prepaid expenses and other current assets, as presented on the balance sheet are comprised of the following at December 31, 2018 and 2017:



	12/31/2018	12/31/2017
	(in thousands)

Receivable from New York State	$3,422	$814
Prepaid real estate taxes	284	443
Prepaid insurance	392	327
Prepaid advertising	23	—
Prepaid supplies	1,528	—
Prepaid gaming expenses	773	74
Prepaid maintenance contracts	657	476
Development escrow and refundable security deposit	572	780
Prepaid other	375	462
Total prepaid expenses and other current assets	$8,026	$3,376