Rent and tenant receivables and other assets, net consisted of the following as of September 30, 2016 and December 31, 2015 (in thousands):



	September 30, 2016		December 31, 2015
Accounts receivable, net⁽¹⁾	$	48,682	$	44,798
Straight-line rent receivable	196,669		161,079
Deferred costs, net ⁽²⁾	18,443		26,110
Prepaid expenses	13,269		9,773
Leasehold improvements, property and equipment, net ⁽³⁾	16,845		18,180
Restricted escrow deposits	3,123		1,190
Deferred tax asset and tax receivable	27,529		25,287
Program development costs, net ⁽⁴⁾	12,268		12,855
Interest rate swap assets, at fair value	—		1,892
Other assets	2,701		2,473
Total	$	339,529	$	303,637

___________________________________


(1)	Allowance for doubtful accounts was $8.3 million and $6.6 million as of September 30, 2016 and December 31, 2015, respectively.

(2)

Amortization expense for deferred costs related to the revolving credit facility totaled $2.6 million and $7.8 million for the three and nine months ended September 30, 2016, respectively, and $2.6 million and $8.1 million for the three and nine months ended September 30, 2015, respectively. Accumulated amortization for deferred costs related to the revolving credit facility were $27.2 million and $19.4 million as of September 30, 2016 and December 31, 2015, respectively.

(3)

Amortization expense for leasehold improvements totaled $0.3 million and $0.9 million for the three and nine months ended September 30, 2016, respectively, and $0.4 million and $1.1 million for the three and nine months ended September 30, 2015, respectively. Accumulated amortization was $3.5 million and $2.6 million as of September 30, 2016 and December 31, 2015, respectively. Depreciation expense for property and equipment totaled $0.6 million and $1.6 million for the three and nine months ended September 30, 2016, respectively, and $0.5 million and $1.5 million for the three and nine months ended September 30, 2015, respectively. Accumulated depreciation was $5.3 million and $3.7 million as of September 30, 2016 and December 31, 2015, respectively.


(4)	As of September 30, 2016 and December 31, 2015, the Company had reserves of $18.8 million and $34.8 million, respectively, relating to the program development costs.