H&R REAL ESTATE INVESTMENT TRUST  H&R FINANCE TRUST  Notes to Combined Financial Statements   (In thousands of dollars, except unit and per unit amounts)  Years ended December 31, 2010 and 2009  There are currently no properties held for sale as at December 31, 2010 (2009 - one industrial and one office property).  The following table sets forth the balance sheets associated with income properties classified as discontinued operations:  24. Assets held for sale and discontinued operations: 2010 2009 Assets Income properties (net of accumulated depreciation  of $nil (2009 - $3,418)) $ - 17,465 $ Accrued rent receiv able  - 188 Prepaid ex penses and sundry assets - 105 Accounts receiv able - 36 Leasing ex penses (net of accumulated amortization of $nil (2009 - $1,206)) - 960 C ash and cash equiv alents - 281 $ - 19,035 $ Liabilities  Accounts payable and accrued liabilities $ - 2,211 $ Bank indebtedness  - 4 $ - 2,215 $ 38 