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Other Assets
 3 Months Ended
Mar. 31, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Other Assets Other Assets
Other assets, net consist of the following ($ in thousands):

March 31, 2025December 31, 2024
SHOP accounts receivable, net of allowance of $450 and $494, and other assets
$1,996 $2,232 
Real estate investments accounts receivable and prepaid expenses4,915 4,223 
Earnest money on pending acquisition7,000 — 
Lease incentive payments, net7,151 7,877 
Regulatory escrows6,208 6,208 
Restricted cash2,273 2,213 
$29,543 $22,753 

In the first quarter of 2025, we expensed approximately $1.2 million in costs incurred related to a large SHOP transaction that is no longer probable of occurring, of which approximately $0.6 million was included in other assets as of December 31, 2024.