Rent and Tenant Receivables and Other Assets, Net

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



	December 31, 2017		December 31, 2016
Accounts receivable, net⁽¹⁾	$	36,921	$	49,114
Straight-line rent receivable, net ⁽²⁾	230,529		201,585
Deferred costs, net ⁽³⁾	5,746		16,154
Prepaid expenses	6,493		6,452
Leasehold improvements, property and equipment, net ⁽⁴⁾	12,089		14,702
Restricted escrow deposits	4,995		5,741
Income tax receivable	3,213		18,045
Interest rate swap assets, at fair value	627		199
Other assets, net ⁽⁵⁾	4,376		2,313
Total	$	304,989	$	314,305

___________________________________


(1)	Allowance for doubtful accounts included in accounts receivable, net was $6.3 million and $6.0 million as of December 31, 2017 and December 31, 2016, respectively.


(2)	Allowance for doubtful accounts included in straight-line rent receivable, net was $2.0 million as of December 31, 2017. No such allowance was included in the straight-line rent receivable at December 31, 2016.


(3)	Amortization expense for deferred costs related to the revolving credit facility totaled $10.4 million, $10.4 million and $10.7 million for the years ended December 31, 2017, 2016 and 2015, respectively. Accumulated amortization for deferred costs related to the revolving credit facility was $40.3 million and $29.8 million as of December 31, 2017 and December 31, 2016, respectively.

(4)

Amortization expense for leasehold improvements totaled $1.2 million, $2.3 million and $2.2 million for the years ended December 31, 2017, 2016 and 2015, respectively, inclusive of write offs of $1.0 million for the year ended December 31, 2016. Accumulated amortization was $4.7 million and $3.5 million as of December 31, 2017 and December 31, 2016, respectively. Depreciation expense for property and equipment totaled $1.8 million, $3.4 million and $2.1 million for the years ended December 31, 2017, 2016 and 2015, respectively, inclusive of write offs of $0.6 million and $1.2 million for the years ended December 31, 2017 and 2016, respectively.


(5)	Net of $1.8 million and $1.6 million of interest receivable reserves as of December 31, 2017 and December 31, 2016.