Rent and tenant receivables and other assets, net consisted of the following as of March 31, 2018 and December 31, 2017 (in thousands):



	March 31, 2018		December 31, 2017
Accounts receivable, net⁽¹⁾	$	42,274	$	36,921
Straight-line rent receivable, net ⁽²⁾	241,733		230,529
Deferred costs, net ⁽³⁾	3,213		5,746
Prepaid expenses	9,392		6,493
Leasehold improvements, property and equipment, net ⁽⁴⁾	11,230		12,089
Restricted escrow deposits	4,175		4,995
Income tax receivable	2,310		3,213
Investment in Cole REITs	7,844		3,264
Subordinate Promissory Note outstanding principal balance ⁽⁵⁾	3,200		—
Other amounts due from Cole REITs ⁽⁵⁾	4,957		—
Other assets, net ⁽⁶⁾	5,294		5,003
Total	$	335,622	$	308,253

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(1)	Allowance for doubtful accounts included in accounts receivable, net was $5.5 million and $6.3 million as of March 31, 2018 and December 31, 2017, respectively.


(2)	Allowance for doubtful accounts included in straight-line rent receivable, net was $1.3 million and $2.0 million as of March 31, 2018 and December 31, 2017, respectively.


(3)	Amortization expense for deferred costs related to the revolving credit facility totaled $2.6 million for each of the three months ended March 31, 2018 and 2017, respectively. Accumulated amortization for deferred costs related to the revolving credit facility was $42.9 million and $40.3 million as of March 31, 2018 and December 31, 2017, respectively.

(4)

Amortization expense for leasehold improvements totaled $0.3 million for each of the three months ended March 31, 2018 and 2017, respectively. Accumulated amortization was $5.0 million and $4.7 million as of March 31, 2018 and December 31, 2017, respectively. Depreciation expense for property and equipment totaled $0.5 million and $0.4 million for the three months ended March 31, 2018 and 2017, respectively.


(5)	As of December 31, 2017, the Cole REITs were considered affiliates of the Company and amounts were included in due from affiliates, net in the accompanying consolidated statements of operations.


(6)	Net of $2.3 million and $1.8 million of interest receivable reserves as of March 31, 2018 and December 31, 2017.