Note 10. Segments Prior to the completion of the Master Trust 2014 Sale in September 2019, management viewed the operations of the Company as two separate segmentsMaster Trust 2014 and Other Propertiesand made operating decisions based on these two reportable segments. Subsequent to the adoption of the Plan of Liquidation, the Company no longer makes operating decisions or assesses performance in separate segments as all remaining assets and liabilities are held for sale. Master Trust 2014 was an asset-backed securitization platform, see Note 7, with specific criteria for operating the Collateral Pool, including restrictions on use of Release Account cash, concentration thresholds which could not be exceeded, and a minimum debt service coverage ratio which had to be met. On September 20, 2019, the Company completed the Master Trust 2014 Sale. Accordingly, as of December 31, 2019, all remaining assets and liabilities are related to the Other Properties segment. For periods prior to the completion of the Master Trust 2014 Sale, segment results are comprised of revenues, property management and servicing fees, property costs, depreciation and amortization, impairments, and interest expense. General and administrative expenses, asset management fees under the Asset Management Agreement, transaction costs, and income taxes are not allocated to individual segments for purposes of assessing segment performance. The performance of the reportable segments prior to the Master Trust 2014 Sale was not comparable with the Company's consolidated results, nor necessarily comparable with similar information for any other REITs. Additionally, because of the interrelationship of the segments prior to the Master Trust 2014 Sale, the information presented is not indicative of how the segments would perform if they operated as independent entities. Segment results for the eight months ended August 31, 2019 and the years ended December 31, 2018 and 2017 are as follows (in thousands): Eight Months Ended August 31, 2019 Master Trust 2014 Other Properties Total Segment Results: Rental income $ 118,204 $ 14,608 $ 132,812 Interest income on loans receivable 179 2,490 2,669 Other income 949 1,967 2,916 Property Management and Servicing Fees (1) (5,070 )  (5,070 ) Property expenses (including reimbursable) (3,541 ) (1,346 ) (4,887 ) Depreciation and amortization (42,386 ) (4,992 ) (47,378 ) Impairments, net of recoveries for loan losses (5,959 ) 1,090 (4,869 ) Interest expense (70,628 ) (7,626 ) (78,254 ) Loss on debt extinguishment (144 ) (21,267 ) (21,411 ) Gain on disposition of assets 1,626 114 1,740 Segment loss $ (6,770 ) $ (14,962 ) $ (21,732 ) Non-allocated expenses (35,029 ) Loss before income tax expense $ (56,761 ) Year Ended December 31, 2018 Master Trust 2014 Other Properties Total Segment Results: Rental income $ 180,317 $ 60,093 $ 240,410 Interest income on loans receivable 294 2,786 3,080 Other income 1,908 909 2,817 Property Management and Servicing Fees (1) (7,033 )  (7,033 ) Property expenses (including reimbursable) (3,869 ) (8,889 ) (12,758 ) Depreciation and amortization (62,942 ) (21,736 ) (84,678 ) Impairments, net of recoveries for loan losses (19,838 ) (201,511 ) (221,349 ) Interest expense (106,915 ) (8,082 ) (114,997 ) Loss on debt extinguishment (363 ) (3 ) (366 ) Gain on disposition of assets 1,314 8,144 9,458 Segment loss $ (17,127 ) $ (168,289 ) $ (185,416 ) Non-allocated expenses (34,601 ) Loss before income tax expense $ (220,017 ) Year Ended December 31, 2017 Master Trust 2014 Other Properties Total Segment Results: Rental income $ 164,683 $ 61,903 $ 226,586 Interest income on loans receivable 748 20 768 Other income 4,186 262 4,448 Property Management and Servicing Fees (1) (5,500 )  (5,500 ) Property expenses (including reimbursable) (9,528 ) (2,968 ) (12,496 ) Depreciation and amortization (57,819 ) (22,567 ) (80,386 ) Impairments, net of recoveries for loan losses (20,928 ) (12,620 ) (33,548 ) Interest expense (76,733 )  (76,733 ) (Loss) gain on debt extinguishment (2,224 ) 1 (2,223 ) Gain on disposition of assets 7,422 14,971 22,393 Segment income $ 4,307 $ 39,002 $ 43,309 Non-allocated expenses (24,845 ) Income before income tax expense $ 18,464 (1) Property Management and Servicing Fees are included in related party fees in the consolidated statements of operations and comprehensive income (loss). Asset Management Fees, the other component of related party fees, are included in non-allocated expenses. Dispositions by reportable segment are as follows (dollars in thousands): Year Ended December 31, 2019 Year Ended December 31, 2018 Properties Gross Proceeds Properties (3) Gross Proceeds (3) Master Trust 2014 (1) 784 $ 2,416,445 35 $ 38,911 Other Properties (2) 87 112,805 12 52,074 Total 871 $ 2,529,250 47 $ 90,985 (1) Includes 769 owned and financed properties disposed on September 20, 2019 in the Master Trust 2014 Sale. See Note 7 for further discussion. (2) Includes 83 properties disposed during the year ended December 31, 2019, which relieved Shopko CMBS debt in lieu of generating cash proceeds. See Note 7 for further discussion. ( 3 ) Excludes three properties transferred to Spirit prior to the Spin-Off, see Note 13.