2010 2009 Leasing ex penses and tenant inducements  (5,517)  $  (6,044)  $ Accrued rent receivable (11,264) (11,746) Prepaid ex penses and sundry assets 5,984 849 Accounts receivable (841) 849 Accounts payable and accrued liabilities 12,460 12,593 822  $ (3,499)  $  2010  2009  Acquisition of income properties through assumption of  mortgages payable, net of mark to market adjustments 82,495 $ $ - Acquisition of property under dev elopment through assumption of mortgage pay able 18,000 - Non-cash issuance of warrants - 8,533 Release of mortgage obligations upon lenders consent (89,484) (10,424) N on-cash transfer of income properties to lenders 82,378 6,672 N on-cash transfer of property from properties  under dev elopment to income properties - 117,007 N on-cash distributions to unitholders (note 11(b)) 14,270 8,794 N on-cash conv ersion of conv ertible debentures (note 8(b)) 4,973 - N on-cash assumption of mortgage pay able on disposition - 117,849 Additions to properties under dev elopment included in accounts pay able (7,565) 26,140 Additions to tenant inducements included in accounts pay able 6,142 - During the year ended December 31, 2010, interest paid amounted to $207,651 (2009 - $207,277).  The following non-cash amounts recognized during the year ended December 31, 2010 and 2009 have been excluded  from operating, financing and investing activities in the combined statements of cash flows:  The change in non-cash operating items for the year ended December 31, 2010 and 2009 are as follows:  29  17. Supplemental cash flow information: H&R REAL ESTATE INVESTMENT TRUST  H&R FINANCE TRUST  Years ended December 31, 2010 and 2009  Notes to Combined Financial Statements   (In thousands of dollars, except unit and per unit amounts) 