Rent and tenant receivables and other assets, net consisted of the following as of March 31, 2016 and December 31, 2015 (in thousands):



	March 31, 2016		December 31, 2015
Accounts receivable, net⁽¹⁾	$	42,574	$	44,798
Straight-line rent receivable	175,686		161,079
Deferred costs relating to revolving credit facility, net ⁽²⁾	23,499		26,110
Prepaid expenses	13,852		9,773
Leasehold improvements, property and equipment, net ⁽³⁾	17,889		18,180
Restricted escrow deposits	2,989		1,190
Deferred tax asset and tax receivable	21,335		25,287
Program development costs, net ⁽⁴⁾	13,578		12,855
Interest rate swap assets, at fair value	—		1,892
Other assets	2,501		2,473
Total	$	313,903	$	303,637

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(1)	Allowance for doubtful accounts was $7.9 million and $6.6 million as of March 31, 2016 and December 31, 2015, respectively.


(2)	Amortization expense for deferred costs related to the revolving credit facility totaled $2.6 million and $2.7 million for the three months ended March 31, 2016 and 2015, respectively. Accumulated amortization for deferred costs related to the revolving credit facility were $22.0 million and $19.4 million as of March 31, 2016 and December 31, 2015, respectively.

(3)

Amortization expense for leasehold improvements totaled $0.3 million and $0.4 million for the three months ended March 31, 2016 and 2015, respectively. Accumulated amortization was $2.9 million and $2.6 million as of March 31, 2016 and December 31, 2015, respectively. Depreciation expense for property and equipment totaled $0.5 million for each of the three months ended March 31, 2016 and 2015, respectively. Accumulated depreciation was $4.2 million and $3.7 million as of March 31, 2016 and December 31, 2015, respectively.


(4)	As of March 31, 2016 and December 31, 2015, the Company had reserves of $37.8 million and $34.8 million, respectively, relating to the program development costs.