Other assets consist of the following:



	December 31,
	2018		2017
	(Dollars in thousands)

Property, equipment and capitalized selling and marketing costs, net⁽¹⁾⁽²⁾	$	11,738	$	603
Deferred tax asset, net	13,937		6,317
Prepaid income taxes	514		—
Prepaid expenses	6,348		4,937
Warranty insurance receivable⁽³⁾	915		1,202
Capitalized selling and marketing costs⁽¹⁾⁽⁴⁾	—		11,232
	$	33,452	$	24,291

(1)

Under the adoption of the requirements of ASC 606 on January 1, 2018, certain selling and marketing costs that were previously capitalized under former accounting guidance were written off. For the current year, remaining selling and marketing costs and those incurred during 2018 that are permitted to be capitalized under ASC 340 are included as "Property, equipment and capitalized selling and marketing costs, net" within "Other Assets." Under the modified retrospective adoption approach, the December 31, 2017 balance has not been restated. For more information on the adoption of ASC 606, please refer to Note 1.


(2)	The Company depreciated $6.2 million of capitalized selling and marketing costs to selling and marketing expenses during the year ended December 31, 2018. The Company depreciated $0.4 million, $0.4 million and $0.5 million of property and equipment to general and administrative expenses during the years ended December 31, 2018, 2017 and 2016, respectively.


(3)	Of the $1.2 million amount for December 31, 2017, approximately $0.6 million related to 2016 estimated warranty insurance recoveries. For further discussion, please see Note 8.


(4)	The Company amortized $11.3 million and $9.2 million of capitalized selling and marketing costs to selling and marketing expenses during the years ended December 31, 2017 and 2016, respectively.