Rent and tenant receivables and other assets, net consisted of the following as of March 31, 2017 and December 31, 2016 (in thousands):



	March 31, 2017		December 31, 2016
Accounts receivable, net⁽¹⁾	$	48,477	$	49,148
Straight-line rent receivable	207,420		201,584
Deferred costs, net ⁽²⁾	13,548		16,154
Prepaid expenses	11,600		6,814
Leasehold improvements, property and equipment, net ⁽³⁾	14,056		14,702
Restricted escrow deposits	11,555		5,741
Deferred tax asset and tax receivable	32,976		31,113
Program development costs, net ⁽⁴⁾	3,182		3,161
Interest rate swap assets, at fair value	371		199
Other assets	3,713		2,089
Total	$	346,898	$	330,705

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(1)	Allowance for doubtful accounts was $8.1 million and $6.0 million as of March 31, 2017 and December 31, 2016, respectively.


(2)	Amortization expense for deferred costs related to the revolving credit facility totaled $2.6 million for each of the three months ended March 31, 2017 and 2016. Accumulated amortization for deferred costs related to the revolving credit facility were $32.4 million and $29.8 million as of March 31, 2017 and December 31, 2016, respectively.

(3)

Amortization expense for leasehold improvements totaled $0.3 million for each of the three months ended March 31, 2017 and 2016. Accumulated amortization was $3.8 million and $3.5 million as of March 31, 2017 and December 31, 2016, respectively. Depreciation expense for property and equipment totaled $0.4 million and $0.5 million for the three months ended March 31, 2017 and 2016. Accumulated depreciation was $4.3 million and $3.9 million as of March 31, 2017 and December 31, 2016, respectively.


(4)	As of March 31, 2017 and December 31, 2016, the Company had reserves of $33.8 million and $31.7 million, respectively, relating to the program development costs.