Deferred Costs and Other Assets, Net

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



	December 31, 2014		December 31, 2013 ⁽³⁾
Deferred costs, net	$	126,202	$	84,746
Accounts receivable, net⁽¹⁾	66,021		16,254
Straight-line rent receivable	89,355		19,010
Prepaid expenses	15,171		43,801
Leasehold improvements, property and equipment, net ⁽²⁾	21,351		531
Restricted escrow deposits	34,339		101,813
Deferred tax asset and tax receivable	15,924		—
Program development costs, net	12,871		—
Derivative assets, at fair value	5,509		9,189
Other assets	3,179		5,317
	$	389,922	$	280,661

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(1)	Allowance for doubtful accounts was $2.5 million and $0.2 million as of December 31, 2014 and December 31, 2013, respectively.

(2)

Amortization expense for leasehold improvements totaled $1.3 million and $7,000 for the years ended December 31, 2014 and December 31, 2013, respectively. Accumulated amortization was $1.2 million and $7,000 as of December 31, 2014 and December 31, 2013, respectively. Depreciation expense for property and equipment totaled $1.6 million and $5,000 for the years ended December 31, 2014 and December 31, 2013, respectively. Accumulated depreciation was $2.4 million and $5,000 as of December 31, 2014 and December 31, 2013, respectively.

(3) December 31, 2013 line items have been broken out since the previously filed presentation to conform with current presentation and provide detailed balances relating to derivative assets, prepaid expenses, and deferred costs.