The following table represents the components of Other assets in the accompanying Consolidated Balance Sheets:

(in thousands)	December 31, 2020		December 31, 2019
Goodwill	$	173,868		307,434
Investments		60,692		50,354
Prepaid and other		17,802		18,169
Derivative assets		—		2,987
Furniture, fixtures, and equipment, net		6,560		7,098
Deferred financing costs, net		2,524		4,687
Total other assets	$	261,446		390,729

The following table presents the goodwill balances and activity during the year to date periods ended:

	December 31, 2020									December 31, 2019
(in thousands)	Goodwill			Accumulated Impairment Losses			Total			Goodwill			Accumulated Impairment Losses			Total
Beginning of year balance	$	310,388			(2,954	)		307,434			316,858			(2,715	)		314,143
Goodwill allocated to Provision for impairment		—			(132,179	)		(132,179	)		—			(2,954	)		(2,954	)
Goodwill allocated to Properties held for sale		(1,191	)		1,191			—			(2,472	)		—			(2,472	)
Goodwill associated with disposed reporting units:								—									—
Goodwill allocated to Provision for impairment		—			—			—			(1,779	)		1,779			—
Goodwill allocated to Gain on sale of real estate		(1,784	)		397			(1,387	)		(2,219	)		936			(1,283	)
End of year balance	$	307,413			(133,545	)		173,868			310,388			(2,954	)		307,434

As the Company identifies properties (“reporting units”) that no longer meet its investment criteria, it will evaluate the property for potential sale. A decision to sell a reporting unit results in the need to evaluate its goodwill for recoverability and may result in impairment. Additionally, other changes impacting a reporting unit may be considered a triggering event. If events occur that trigger an impairment evaluation at multiple reporting units, a goodwill impairment may be significant.

During the three months ended March 31, 2020, the Company recognized $132.2 million of Goodwill impairment. The market disruptions related to the significant economic impacts of the pandemic triggered evaluation of reporting unit fair values for goodwill impairment. The Company’s reporting units are at the individual property level. The carrying value of long-lived assets within each of the reporting units were first tested for recoverability with no resulting impairments. Next, the fair value of each reporting unit was compared to its carrying value, including goodwill. Of the 269 reporting units with goodwill, 87 of those were determined to have fair values lower than carrying value. As such, goodwill impairment losses totaling $132.2 million were recognized for the amount that the carrying amount of the reporting unit, including goodwill, exceeded its fair value, limited to the total amount of goodwill allocated to that reporting unit. Fair values of the reporting units were determined using a discounted cash flow approach, including then current market cash flow assumptions for impacts to existing tenant contractual rent as well as prospective future rent and percent leased changes and related capital and operating expenditures. The cap rates and discount rates used in the analysis reflect management’s best estimate of market rates adjusted for the current environment. No additional Goodwill impairments were recognized after March 31, 2020, including as a result of the Company’s annual goodwill impairment evaluation in November 2020.