Note 10 — Deferred Costs and Other Assets, Net (As Restated)

Deferred costs and other assets, net consisted of the following as of March 31, 2014 and December 31, 2013 (amounts in thousands):


	March 31, 2014		December 31, 2013
	(As Restated)		(As Restated)
Deferred costs, net	$	128,992	$	84,746
Accounts receivable, net ⁽¹⁾		54,664		16,254
Straight-line rent receivable		26,505		19,010
Prepaid expenses		21,502		43,801
Leasehold improvements, property and equipment, net ⁽²⁾		20,920		531
Restricted escrow deposits		19,154		101,813
Derivative assets, at fair value		9,829		9,189
Other assets		22,531		5,982

	$	304,097	$	281,326

(1)	Allowance for doubtful accounts was $1.0 million and $187,000 as of March 31, 2014 and December 31, 2013, respectively.

(2)

Amortization expense for leasehold improvements totaled $172,000 for the three months ended March 31, 2014. Accumulated amortization was $178,000 and $7,000 as of March 31, 2014 and December 31, 2013, respectively. Depreciation expense for property and equipment totaled $217,000 for the three months ended March 31, 2014. Accumulated depreciation was $222,000 and $5,000 as of March 31, 2014 and December 31, 2013, respectively.