Rent and tenant receivables and other assets, net consisted of the following as of June 30, 2017 and December 31, 2016 (in thousands):



	June 30, 2017		December 31, 2016
Accounts receivable, net⁽¹⁾	$	46,518	$	49,148
Straight-line rent receivable, net ⁽²⁾	212,161		201,584
Deferred costs, net ⁽³⁾	10,947		16,154
Prepaid expenses	9,519		6,814
Leasehold improvements, property and equipment, net ⁽⁴⁾	13,441		14,702
Restricted escrow deposits	12,385		5,741
Deferred tax asset and tax receivable	36,876		31,113
Program development costs, net ⁽⁵⁾	3,797		3,161
Interest rate swap assets, at fair value	314		199
Other assets	3,055		2,089
Total	$	349,013	$	330,705

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(1)	Allowance for doubtful accounts included in accounts receivable, net was $6.4 million and $5.7 million as of June 30, 2017 and December 31, 2016, respectively.


(2)	Allowance for doubtful accounts included in straight-line rent receivable, net was $1.6 million and $0.3 million as of June 30, 2017 and December 31, 2016, respectively.

(3)

Amortization expense for deferred costs related to the revolving credit facility totaled $2.6 million for each of the three months ended June 30, 2017 and 2016 and $5.2 million for each of the six months ended June 30, 2017 and 2016. Accumulated amortization for deferred costs related to the revolving credit facility were $35.0 million and $29.8 million as of June 30, 2017 and December 31, 2016, respectively.

(4)

Amortization expense for leasehold improvements totaled $0.3 million and $0.6 million for the three and six months ended June 30, 2017, respectively, and $0.3 million and $0.6 million for the three and six months ended June 30, 2016, respectively. Accumulated amortization was $4.1 million and $3.5 million as of June 30, 2017 and December 31, 2016, respectively. Depreciation expense for property and equipment totaled $0.4 million and $0.8 million for the three and six months ended June 30, 2017 and $0.5 million and $1.0 million for the three and six months ended June 30, 2016. Accumulated depreciation was $4.7 million and $3.9 million as of June 30, 2017 and December 31, 2016, respectively.


(5)	As of June 30, 2017 and December 31, 2016, the Company had reserves of $35.5 million and $31.7 million, respectively, relating to the program development costs.