Rent and tenant receivables and other assets, net consisted of the following as of December 31, 2015 and 2014 (in thousands):



	December 31, 2015		December 31, 2014
Accounts receivable, net⁽¹⁾	$	44,798	$	66,021
Straight-line rent receivable	161,079		89,355
Deferred costs relating to revolving credit facility, net ⁽²⁾	26,110		38,199
Prepaid expenses	9,773		15,171
Leasehold improvements, property and equipment, net ⁽³⁾	18,180		21,351
Restricted escrow deposits	1,190		34,339
Deferred tax asset and tax receivable	25,287		15,924
Program development costs, net ⁽⁴⁾	12,855		12,871
Derivative assets, at fair value	1,892		5,509
Other assets	2,473		3,179
Total	$	303,637	$	301,919

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(1)	Allowance for doubtful accounts was $6.6 million and $2.5 million as of December 31, 2015 and 2014, respectively.


(2)	Accumulated amortization for deferred costs related to the revolving credit facility were $19.4 million and $10.8 million as of December 31, 2015 and 2014, respectively.

(3)

Amortization expense for leasehold improvements totaled $2.2 million, $1.3 million and $7,000 for the years ended December 31, 2015, 2014 and 2013, respectively. Accumulated amortization was $2.6 million and $1.2 million as of December 31, 2015 and 2014, respectively. Depreciation expense for property and equipment totaled $2.1 million, $1.6 million and $5,000 for the years ended December 31, 2015, 2014 and 2013, respectively. Accumulated depreciation was $3.7 million and $1.6 million as of December 31, 2015 and 2014, respectively.


(4)	As of December 31, 2015 and 2014, the Company had reserves of $34.8 million and $13.1 million, respectively, relating to the program development costs.