Accounts Receivable, Net (Tables)

9 Months Ended

Sep. 30, 2017

The following table summarizes the carrying amounts of accounts receivable, net as of September 30, 2017 and December 31, 2016 (in thousands):



	September 30, 2017			December 31, 2016
Receivable from tenants	$	15,977		$	7,564
Receivable from non-tenants	128			497
Receivable from insurance proceeds	27			1,967
Receivable from Sullivan County Infrastructure Revenue Bonds	10,808			22,164
Straight-line rent receivable	73,657			67,618
Allowance for doubtful accounts	(1,384		)	(871		)
Total	$	99,213		$	98,939

The above total includes receivable from tenants of approximately $5.4 million and straight-line rent receivable of approximately $9.0 million from one of the Company's early education tenants at September 30, 2017. This tenant has been negatively impacted by challenges brought on by its rapid expansion and ramp up to stabilization. The Company is negotiating a restructuring which has been complicated by the impact of recent extreme weather events and the tenant having multiple landlords. However, the Company believes it has made significant progress in these negotiations. The receivable from tenant and straight-line rent receivable balances at September 30, 2017 have been recorded at levels that approximate the estimate of the final restructured reduced rent amounts which are expected to be made effective as of the beginning of 2017. In October 2017, the Company terminated nine leases with the tenant, seven of which have completed construction and two of which are unimproved land. There were only $64 thousand outstanding receivables related to these properties and such amounts were fully reserved at September 30, 2017. The tenant continues to operate these properties (other than the two unimproved properties) as a holdover tenant. The Company will continue to consider whether these and other properties should be leased to other operators based on results of the restructuring process.