Rent and Tenant Receivables and Other Assets, Net

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



	September 30, 2017		December 31, 2016
Accounts receivable, net⁽¹⁾	$	38,182	$	49,148
Straight-line rent receivable, net ⁽²⁾	220,975		201,584
Deferred costs, net ⁽³⁾	8,347		16,154
Prepaid expenses	10,147		6,814
Leasehold improvements, property and equipment, net ⁽⁴⁾	12,982		14,702
Restricted escrow deposits	5,644		5,741
Deferred tax asset and tax receivable	32,753		31,113
Program development costs, net ⁽⁵⁾	3,828		3,161
Interest rate swap assets, at fair value	351		199
Other assets	3,729		2,089
Total	$	336,938	$	330,705

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(1)	Allowance for doubtful accounts included in accounts receivable, net was $6.0 million and $5.7 million as of September 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 September 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 September 30, 2017 and 2016 and $7.8 million for each of the nine months ended September 30, 2017 and 2016, respectively. Accumulated amortization for deferred costs related to the revolving credit facility were $37.6 million and $29.8 million as of September 30, 2017 and December 31, 2016, respectively.

(4)

Amortization expense for leasehold improvements totaled $0.3 million and $0.9 million for the three and nine months ended September 30, 2017 and 2016, respectively. Accumulated amortization was $4.4 million and $3.5 million as of September 30, 2017 and December 31, 2016, respectively. Depreciation expense for property and equipment totaled $0.5 million and $1.3 million for the three and nine months ended September 30, 2017, respectively, and $0.6 million and $1.6 million for the three and nine months ended September 30, 2016, respectively. Accumulated depreciation was $5.2 million and $3.9 million as of September 30, 2017 and December 31, 2016, respectively.


(5)	As of September 30, 2017 and December 31, 2016, the Company had reserves of $5.9 million and $31.7 million, respectively, relating to the program development costs.