Rent and tenant receivables and other assets, net consisted of the following as of September 30, 2018 and December 31, 2017 (in thousands):



	September 30, 2018		December 31, 2017

Straight-line rent receivable, net ⁽¹⁾	$	255,336	$	230,529
Accounts receivable, net⁽²⁾	35,908		36,921
Investment securities, at fair value⁽³⁾	26,282		40,974
Deferred costs, net ⁽⁴⁾	20,324		5,746
Mortgage notes receivable, net ⁽⁵⁾	18,757		20,294
Investment in direct financing leases, net	14,082		19,539
Leasehold improvements, property and equipment, net ⁽⁶⁾	10,604		12,089
Restricted escrow deposits	8,400		4,995
Prepaid expenses	8,398		6,493
Investment in Cole REITs	7,844		3,264
Other assets, net ⁽⁷⁾	3,971		5,003
Income tax receivable	2,147		3,213
Total	$	412,053	$	389,060

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(1)	Allowance for uncollectible accounts included in straight-line rent receivable, net was $1.2 million and $2.0 million as of September 30, 2018 and December 31, 2017, respectively.

(2)

In the event that the collectability of a receivable is uncertain, the Company will record an increase in the allowance for uncollectible accounts in the consolidated balance sheets and bad debt expense in property operating expenses in the consolidated statements of operations. Allowance for uncollectible accounts was $5.4 million and $6.3 million as of September 30, 2018 and December 31, 2017, respectively. The Company suspends revenue recognition when the collectability of amounts due pursuant to a lease is no longer reasonably assured. As of September 30, 2018 and December 31, 2017, the allowance related to suspended revenue recognition was $9.4 million and $12.6 million, respectively.


(3)	Refer to Note 6 – Investment Securities, at Fair Value for additional information.

(4)

Amortization expense for deferred costs related to the revolving credit facilities totaled $1.3 million and $2.6 million for the three months ended September 30, 2018 and 2017, respectively, and $6.0 million and $7.8 million for the nine months ended September 30, 2018 and 2017, respectively. Accumulated amortization for deferred costs related to the Revolving Credit Facility, as defined in Note 9 – Debt, was $46.3 million and $40.3 million as of September 30, 2018 and December 31, 2017, respectively.


(5)	Refer to Note 7 – Mortgage Notes Receivable, Net for additional information.

(6)

Amortization expense for leasehold improvements totaled $0.3 million for each of the three months ended September 30, 2018 and 2017 and $0.9 million for each of the nine months ended September 30, 2018 and 2017. Accumulated amortization was $5.6 million and $4.7 million as of September 30, 2018 and December 31, 2017, respectively. Depreciation expense for property and equipment totaled $0.3 million and $0.5 million for the three months ended September 30, 2018 and 2017, respectively, and $1.2 million and $1.3 million for the nine months ended September 30, 2018 and 2017, respectively.


(7)	Net of $1.8 million of interest receivable reserves as of December 31, 2017. As of September 30, 2018, there were no interest receivable reserves.