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Other Assets
12 Months Ended
Dec. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Other Assets Other Assets
Other assets, net consist of the following ($ in thousands):
December 31, 2024December 31, 2023
SHOP accounts receivable, net of allowance of $494 and $343, and other assets
$2,232 $1,620 
Real estate investments accounts receivable and prepaid expenses4,223 3,296 
Lease incentive payments, net7,877 10,669 
Regulatory escrows6,208 6,208 
Restricted cash2,213 2,270 
$22,753 $24,063 

In February 2023, Timber Ridge PropCo, the consolidated senior housing partnership with LCS that owns the Timber Ridge CCRC, paid a $10.0 million lease incentive earned by Timber Ridge OpCo. The lease incentive is being amortized on a straight-line basis through the remaining initial lease term ending January 2027.