Deferred costs and other assets, net consisted of the following as of June 30, 2015 and December 31, 2014 (in thousands):



	June 30, 2015		December 31, 2014
Deferred costs, net	$	111,180	$	126,202
Accounts receivable, net⁽¹⁾	56,047		66,021
Straight-line rent receivable	134,340		89,355
Prepaid expenses	13,508		15,171
Leasehold improvements, property and equipment, net ⁽²⁾	19,749		21,351
Restricted escrow deposits	30,040		34,339
Deferred tax asset and tax receivable	15,141		15,924
Program development costs, net ⁽³⁾	19,006		12,871
Derivative assets, at fair value	2,093		5,509
Other assets	2,502		3,179
Total	$	403,606	$	389,922

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(1)	Allowance for doubtful accounts was $3.2 million and $2.5 million as of June 30, 2015 and December 31, 2014, respectively.

(2)

Amortization expense for leasehold improvements totaled $0.4 million and $0.7 million for the three and six months ended June 30, 2015, respectively. Accumulated amortization was $1.9 million and $1.2 million as of June 30, 2015 and December 31, 2014, respectively. Depreciation expense for property and equipment totaled $0.5 million and $1.0 million for the three and six months ended June 30, 2015, respectively. Accumulated depreciation was $2.6 million and $1.6 million as of June 30, 2015 and December 31, 2014, respectively.


(3)	As of June 30, 2015 and December 31, 2014, the Company had reserves of $18.1 million and $13.1 million, respectively, relating to the program development costs.