v3.25.2
Other Assets
 6 Months Ended
Jun. 30, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Other Assets Other Assets
Other assets, net, consist of the following ($ in thousands):

June 30,December 31,
20252024
SHOP accounts receivable, net of allowances of $489 and $494, and other assets
$2,160 $2,232 
Real estate investments accounts receivable and prepaid expenses3,354 4,223 
Lease incentive payments, net6,426 7,877 
Regulatory escrows6,208 6,208 
Restricted cash683 2,213 
Total other assets, net$18,831 $22,753 

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.