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Summary of significant accounting (Tables) | 12 Months Ended
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Dec. 31, 2018
Accounting Policies [Abstract] |
Property, Plant and Equipment | Depreciation is computed on a straight-line basis based on the estimated useful lives of the associated real estate assets.
|  | Useful Lives (in years)
Land and Building Improvements |  | 10-30
Manufactured Homes |  | 10-25
Furniture, Fixture and Equipment |  | 5
In-place leases |  | Expected term
Above and below-market leases |  | Applicable lease term
Schedule of Accounts, Notes, Loans and Financing Receivable | The allowance reflects our best estimate of collectibility risks on outstanding receivables. Our allowance for doubtful accounts was as follows:
|  | December 31,
(amounts in thousands): |  | 2018 |  | 2017 |  | 2016
Balance, beginning of year |  | $ | 5,545 |  |  | $ | 5,378 |  |  | $ | 6,470 |
Provision for losses |  | 4,154 |  |  | 4,181 |  |  | 3,926 |
Write-offs |  | (4,469 | ) |  | (4,014 | ) |  | (5,018 | )
Balance, end of year |  | $ | 5,230 |  |  | $ | 5,545 |  |  | $ | 5,378 |
Tax Treatment Of Dividends And Distributions Table | During the years ended December 31, 2018, 2017 and 2016, our tax treatment of common stock distributions were as follows (unaudited):
| 2018 |  | 2017 |  | 2016
Tax status of Common Shares distributions deemed paid during the year: |  |  |  |  |
Ordinary income | $ | 2.137 |  |  | $ | 1.657 |  |  | $ | 1.471 |
Long-term capital gains | — |  |  | 0.718 |  |  | — |
Non-dividend distributions | — |  |  | — |  |  | 0.179 |
Distributions declared per common stock outstanding | $ | 2.137 |  |  | $ | 2.375 |  |  | $ | 1.650 |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles | The cumulative effect adjustments resulting from the adoption of ASU 2014-09 as of January 1, 2018 were as follows:
(amounts in thousands) |  | Balance at December 31, 2017 |  | Adjustment due to ASU 2014-09 Adoption |  | Balance at January 1, 2018
Assets |  |  |  |  |  |
Deferred commission expense |  | $ | 31,443 |  |  | $ | 8,200 |  |  | $ | 39,643 |
Liabilities |  |  |  |  |  |
Deferred revenue-upfront payment from right-to-use contracts |  | $ | 85,596 |  |  | $ | 23,386 |  |  | $ | 108,982 |
Equity |  |  |  |  |  |
Distribution in excess of accumulated earnings |  | $ | (211,980 | ) |  | $ | (15,186 | ) |  | $ | (227,166 | )
The impact of ASU 2014-09 on the Consolidated Statements of Income and Comprehensive Income for the year ended December 31, 2018 was as follows:
(amounts in thousands, except per share data) |  | As Reported |  | Balances Without Adoption of ASU 2014-09 (a) |  | Effect of Change Higher/(Lower)
Revenues |  |  |  |  |  |
Right-to-use contract upfront payments, deferred, net |  | $ | (7,380 | ) |  | $ | (4,400 | ) |  | $ | 2,980 |
Total revenues |  | $ | 986,653 |  |  | $ | 989,633 |  |  | $ | (2,980 | )
Expenses |  |  |  |  |  |
Right-to-use contract commissions, deferred, net |  | $ | (813 | ) |  | $ | 55 |  |  | $ | 868 |
Total expenses |  | $ | 765,206 |  |  | $ | 766,074 |  |  | $ | (868 | )
Consolidated net income |  | $ | 226,386 |  |  | $ | 228,488 |  |  | $ | (2,102 | )
Net income available for Common Stockholders |  | $ | 212,596 |  |  | $ | 214,585 |  |  | $ | (1,989 | )
Earnings per Common Share - Basic |  | $ | 2.39 |  |  | $ | 2.41 |  |  | $ | (0.02 | )
Earnings per Common Share - Fully Diluted |  | $ | 2.38 |  |  | $ | 2.40 |  |  | $ | (0.02 | )
_________________________ (a) Represents the amounts that would have been reported under GAAP that existed prior to the January 1, 2018 adoption of ASU 2014-09. .

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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