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

Deferred costs and other assets, net consisted of the following as of June 30, 2014 and December 31, 2013 (in thousands):


	June 30, 2014 (As Restated)		December 31, 2013 (As Restated)
Deferred costs, net ⁽¹⁾	$	156,911	$	84,746
Accounts receivable, net ⁽²⁾		65,855		16,254
Straight-line rent receivable		43,892		19,010
Prepaid expenses ⁽¹⁾		17,379		43,801
Leasehold improvements, property and equipment, net ⁽³⁾		21,028		531
Restricted escrow deposits		49,306		101,813
Derivative assets, at fair value ⁽¹⁾		5,522		9,189
Other assets ⁽¹⁾		58,306		5,317

Total	$	418,199	$	280,661

(1)

These line items have been updated since the Amended 10-K. Certain line items have been reclassified and included within the deferred costs and other assets, net in the accompanying consolidated balance sheet. For detail on the restatement and reclassification adjustments, see Note 2 — Restatement of Previously Issued Financial Statements.

(2)	Allowance for doubtful accounts was $1.8 million and $0.2 million as of June 30, 2014 and December 31, 2013, respectively.

(3)

Amortization expense for leasehold improvements totaled $0.3 million and $0.5 million for the three and six months ended June 30, 2014, respectively. Accumulated amortization was $0.5 million and $7,000 as of June 30, 2014 and December 31, 2013, respectively. Depreciation expense for property and equipment totaled $0.8 million and $0.7 million for the three and six months ended June 30, 2014, respectively. Accumulated depreciation was $0.7 million and $5,000 as of June 30, 2014 and December 31, 2013, respectively.