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OTHER ASSETS, NET
12 Months Ended
Dec. 31, 2021
Other Assets [Abstract]  
OTHER ASSETS, NET
7. OTHER ASSETS, NET
The following is a summary of Other Assets, Net outstanding as of December 31, 2021 and 2020, excluding amounts related to assets classified as held for sale (in thousands):
20212020
Other assets, net:
Deferred leasing commissions and costs$44,968 $41,664 
Deferred financing expenses(1)
4,898 13,971 
Office equipment, including capital lease assets, and other24,823 21,578 
Corporate intangible assets6,706 6,804 
Total depreciable and amortizable assets81,395 84,017 
Accumulated depreciation and amortization(41,236)(45,975)
Net depreciable and amortizable assets40,159 38,042 
Accounts receivable, net(2)
36,762 46,893 
Accounts receivable - affiliates711 543 
Deferred rent receivable, net(3)
40,212 32,298 
Prepaid expenses and other11,655 8,694 
Investment in third parties3,000 — 
Investment in marketable securities5,551 — 
Total other assets, net$138,050 $126,470 
(1)Deferred financing expenses per the above table are related to our revolving credit facility, and as such we have elected to classify them as an asset rather than as a contra-liability.
(2)Net of $3.5 million and $8.9 million of general reserves for uncollectible amounts as of December 31, 2021 and 2020, respectively. Receivables that were removed for tenants considered to be non-creditworthy were $9.2 million and $22.8 million as of December 31, 2021 and 2020, respectively.
(3)Net of $4.7 million and $4.4 million of receivables removed as of December 31, 2021 and 2020, respectively, related to straight-line rent for tenants previously or currently considered to be non-creditworthy.