Deferred Costs and Other Assets, Net

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



	June 30, 2014		December 31, 2013
Deferred costs, net	$	145,305	$	119,731
Accounts receivable, net⁽¹⁾	64,791		16,690
Straight-line rent receivable	43,892		19,009
Prepaid expenses	17,369		5,379
Leasehold improvements, property and equipment, net ⁽²⁾	19,923		1,451
Restricted escrow deposits	49,656		101,814
Derivative assets, at fair value	5,522		9,189
Other assets	58,598		5,998
	$	405,056	$	279,261

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

(2)

Amortization expense for leasehold improvements totaled $0.2 million and $0.6 million for the three and six months ended June 30, 2014, respectively. Accumulated amortization was $0.6 million and $0.1 million as of June 30, 2014 and December 31, 2013, respectively. Depreciation expense for property and equipment totaled $0.3 million and $0.8 million for the three and six months ended June 30, 2014, respectively. Accumulated depreciation was $0.9 million and $0.1 million as of June 30, 2014 and December 31, 2013, respectively.