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



	September 30, 2015		December 31, 2014
Deferred costs, net	$	96,477	$	126,202
Accounts receivable, net⁽¹⁾	54,598		66,021
Straight-line rent receivable	155,392		89,355
Prepaid expenses	15,484		15,171
Leasehold improvements, property and equipment, net ⁽²⁾	19,163		21,351
Restricted escrow deposits	5,835		34,339
Deferred tax asset and tax receivable	15,909		15,924
Program development costs, net ⁽³⁾	20,878		12,871
Derivative assets, at fair value	—		5,509
Other assets	2,070		3,179
Total	$	385,806	$	389,922

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(1)	Allowance for doubtful accounts was $3.1 million and $2.5 million as of September 30, 2015 and December 31, 2014, respectively.

(2)

Amortization expense for leasehold improvements totaled $0.4 million and $1.1 million for the three and nine months ended September 30, 2015, respectively. Accumulated amortization was $2.3 million and $1.2 million as of September 30, 2015 and December 31, 2014, respectively. Depreciation expense for property and equipment totaled $0.5 million and $1.5 million for the three and nine months ended September 30, 2015, respectively. Accumulated depreciation was $3.1 million and $1.6 million as of September 30, 2015 and December 31, 2014, respectively.


(3)	As of September 30, 2015 and December 31, 2014, the Company had reserves of $20.2 million and $13.1 million, respectively, relating to the program development costs.