OTHER INTANGIBLE ASSETS

A schedule of our intangible assets and liabilities and related accumulated amortization and accretion as of December 31, 2018 and 2017, is as follows:



	Assets								Liabilities
December 31, 2018	Acquired Above-Market Leases			Acquired In-Place Leases			Trade Name and License		Acquired Below-Market Leases
	(in thousands)
Gross balance	$	146		$	16,210		$	2,957	$	(6,618	)
Accumulated amortization	(51		)	(9,731		)	—		3,746
	$	95		$	6,479		$	2,957	$	(2,872	)
Average useful life (in years)	3			8			Indefinite		4



	Assets							Liabilities
December 31, 2017	Acquired Above-Market Leases		Acquired In-Place Leases			Trade Name and License		Acquired Below-Market Leases
	(in thousands)
Gross balance	$	37	$	11,087		$	2,957	$	(2,902	)
Accumulated amortization	—		(7,700		)	—		1,832
	$	37	$	3,387		$	2,957	$	(1,070	)
Average useful life (in years)	7		9			Indefinite		5

The amortization of the acquired above-market leases, which decreased rental and other property income, was $51,000, $3,000 and $88,000 for the years ended December 31, 2018, 2017 and 2016, respectively. The amortization of the acquired in-place leases included in depreciation and amortization expense was $3,691,000, $808,000 and $1,347,000 for the years ended December 31, 2018, 2017 and 2016, respectively. Tax abatement amortization included in rental and other property operating expenses was $0, $276,000 and $551,000 for the years ended December 31, 2018, 2017 and 2016, respectively. The amortization of the acquired below-market ground lease included in rental and other property operating expenses was $0, $93,000 and $140,000 for the years ended December 31, 2018, 2017 and 2016, respectively. Included in depreciation and amortization expense was franchise affiliation fee amortization of $0, $0 and $33,000 for the years ended December 31, 2018, 2017 and 2016, respectively. The amortization of the acquired below-market leases included in rental and other property income was $2,190,000, $1,066,000 and $2,510,000 for the years ended December 31, 2018, 2017 and 2016, respectively.

A schedule of future amortization and accretion of acquisition related intangible assets and liabilities as of December 31, 2018, is as follows:



	Assets				Liabilities
	Acquired		Acquired		Acquired
	Above-Market		In-Place		Below-Market
Years Ending December 31,	Leases		Leases		Leases
	(in thousands)
2019	$	63	$	2,136	$	(1,590	)
2020	9		1,373		(701		)
2021	5		923		(347		)
2022	5		687		(234		)
2023	6		375		—
Thereafter	7		985		—
	$	95	$	6,479	$	(2,872	)