XML 29 R14.htm IDEA: XBRL DOCUMENT v3.25.3
Other Assets, Net
 9 Months Ended
Sep. 30, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Other Assets, Net Other Assets, Net
Other assets, net, consisted of the following ($ in thousands):

September 30,December 31,
20252024
SHOP accounts receivable, net of allowances of $517 and $494, respectively,
and other assets$3,193 $2,232 
Real estate investments accounts receivable and other assets3,594 4,223 
Lease incentive payments, net5,701 7,877 
Regulatory escrows6,208 6,208 
Restricted cash— 2,213 
Total other assets, net$18,696 $22,753 

As of September 30, 2025, real estate investments accounts receivable included $0.7 million that was due from the Discovery tenant pursuant to the lease termination agreement executed on August 1, 2025. There were no allowances for credit losses recognized against real estate investments accounts receivable as of September 30, 2025 and December 31, 2024. Reference the “Discovery Transitions” section in Note 3 for additional information on the lease terminations on August 1, 2025.

In the first quarter of 2025, we recognized $1.2 million of transaction costs related to an acquisition in our SHOP segment that did not materialize. We had $0.6 million of these costs capitalized in other assets, net, on our condensed consolidated balance sheet as of December 31, 2024.