Rent and Tenant Receivables and Other Assets, Net

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



	December 31, 2016		December 31, 2015
Accounts receivable, net⁽¹⁾	$	49,148	$	44,798
Straight-line rent receivable	201,584		161,079
Deferred costs, net ⁽²⁾	16,154		26,110
Prepaid expenses	6,814		9,773
Leasehold improvements, property and equipment, net ⁽³⁾	14,702		18,180
Restricted escrow deposits	5,741		1,190
Deferred tax asset and tax receivable	31,113		25,287
Program development costs, net ⁽⁴⁾	3,161		12,855
Interest rate swap assets, at fair value	199		1,892
Other assets, net ⁽⁵⁾	2,089		2,473
Total	$	330,705	$	303,637

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(1)	Allowance for doubtful accounts was $6.0 million and $6.6 million as of December 31, 2016 and December 31, 2015, respectively.


(2)	Amortization expense for deferred costs related to the revolving credit facility totaled $10.4 million, $10.7 million and $10.8 million for the years ended December 31, 2016, 2015 and 2014, respectively. Accumulated amortization for deferred costs related to the revolving credit facility were $29.8 million and $19.4 million as of December 31, 2016 and December 31, 2015, respectively.

(3)

Amortization expense for leasehold improvements totaled $2.3 million, $2.2 million and $1.3 million for the years ended December 31, 2016, 2015 and 2014, respectively, inclusive of write offs of $1.0 million for the year ended December 31, 2016. Accumulated amortization was $3.5 million and $2.6 million as of December 31, 2016 and December 31, 2015, respectively. Depreciation expense for property and equipment totaled $3.4 million, $2.1 million and $1.6 million for the years ended December 31, 2016, 2015 and 2014, respectively, inclusive of write offs of $1.2 million for the year ended December 31, 2016. Accumulated depreciation was $3.9 million and $3.7 million as of December 31, 2016 and December 31, 2015, respectively.


(4)	As of December 31, 2016 and December 31, 2015, the Company had reserves of $31.7 million and $34.8 million, respectively, relating to the program development costs.


(5)	Net of $1.6 million of interest receivable reserves as of December 31, 2016. No such reserves were recorded at December 31, 2015.