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Accounts Receivable, Net | 12 Months Ended
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Dec. 31, 2018
Accounts Receivable, Net [Abstract] |
Investment In Mortgage Notes Disclosure [Text Block] | Accounts Receivable, Net The following table summarizes the carrying amounts of accounts receivable, net as of December 31, 2018 and 2017 (in thousands):
| 2018 |  | 2017
Receivable from tenants | $ | 15,057 |  |  | $ | 19,923 |
Receivable from non-tenants | 1,379 |  |  | 3,932 |
Receivable from Sullivan County Infrastructure Revenue Bonds | 11,500 |  |  | 14,718 |
Straight-line rent receivable | 73,332 |  |  | 62,605 |
Allowance for doubtful accounts | (2,899 | ) |  | (7,485 | )
Total | $ | 98,369 |  |  | $ | 93,693 |
As of December 31, 2017, receivable from tenants above included $6.0 million in receivables from CLA, which were fully reserved in the allowance for doubtful accounts. During the year ended December 31, 2018, the Company wrote-off the remaining fully reserved receivables of $7.2 million related to CLA. Additionally, during the year ended December 31, 2017, the Company wrote-off the full amount of straight-line rent receivables of approximately $9.0 million related to CLA to straight-line rental revenue classified in rental revenue in the accompanying consolidated statements of income. As further discussed in Note 4, during the year ended December 31, 2018, the Company recorded an impairment charge of $16.5 million on four properties related to CLA classified in land held for development. See Note 19 for further discussion related to CLA. Investment in Mortgage Notes Investment in mortgage notes, including related accrued interest receivable, at December 31, 2018 and 2017 consists of the following (in thousands):
Description | Interest Rate | Payoff Date/Maturity Date | Periodic Payment Terms | Outstanding principal amount of mortgage | Carrying amount as of December 31,
|  |  |  |  | 2018 | 2017
One public charter school property located in Bridgeton, New Jersey | 10.14 | % | N/A | (1) | $ | — |  | $ | — |  | $ | 2,500 |
One public charter school property located in Evans, Georgia | 8.50 | % | N/A | (1) | — |  | — |  | 9,631 |
28 education facilities located in California, Florida, Georgia, Minnesota, Nevada, North Carolina, Ohio and Texas (2) | 7.25 | % | N/A | (2) | — |  | — |  | 142,900 |
Land located in Lincoln, California (3) | 7.00 | % | 3/11/2018 | Prepaid in full | — |  | — |  | 1,474 |
Land and building in Bellevue, Washington (4) | 7.50 | % | 3/26/2018 | Prepaid in full | — |  | — |  | 9,056 |
14 ski properties located in New Hampshire, Washington, Utah, Tennessee, Maine, Colorado, Vermont, Massachusetts, California and British Columbia, Canada (5) | 8.50 | % | 9/27/2018 | Prepaid in full | — |  | — |  | 249,213 |
Observation deck of the John Hancock building in Chicago, Illinois (6) | 9.25 | % | 11/30/2018 | Prepaid in full | — |  | — |  | 31,105 |
One public charter school property located in Queen Creek, Arizona (7) | 9.00 | % | 12/11/2018 | Prepaid in full | — |  | — |  | 5,173 |
Three charter school properties located in Gilbert and Queen Creek, Arizona (7) | 10.00 | % | 12/11/2018 | Prepaid in full | — |  | — |  | 33,269 |
Land located in Queen Creek, Arizona (8) | 9.00 | % | 12/21/2018 | Prepaid in full | — |  | — |  | 1,454 |
Three attractions located in Kansas City, Kansas, New Braunfels, Texas and South Padre Island, Texas | 7.00% and 10.00% |  | 5/1/2019 | Interest only | 179,846 |  | 179,846 |  | 174,265 |
Eight charter school properties located in Indiana, Ohio, South Carolina and Pennsylvania | 7.00 | % | 12/20/2021 | Principal & Interest | 54,535 |  | 54,535 |  | 57,890 |
One health club located in Omaha, Nebraska | 7.85 | % | 12/28/2026 | Interest only | 5,766 |  | 5,803 |  | 5,803 |
One health club located in Omaha, Nebraska | 7.85 | % | 1/3/2027 | Interest only | 10,905 |  | 10,977 |  | 10,880 |
One golf entertainment complex located in Austin, Texas | 11.31 | % | 7/1/2033 | Principal & Interest-fully amortizing | 11,934 |  | 11,934 |  | 12,249 |
One public charter school property located in St. Paul, Minnesota | 8.71% to 9.38% |  | 6/30/2034 | Interest only | 8,595 |  | 8,835 |  | 8,711 |
One public charter school property located in Jersey City, New Jersey | 10.00 | % | 8/31/2034 | Interest only | 15,239 |  | 15,652 |  | 12,564 |
One ski property located in West Dover and Wilmington, Vermont | 11.43 | % | 12/1/2034 | Interest only | 51,050 |  | 51,050 |  | 51,050 |
Four ski properties located in Ohio and Pennsylvania | 10.59 | % | 12/1/2034 | Interest only | 37,562 |  | 37,562 |  | 37,562 |
One ski property located in Chesterland, Ohio | 11.04 | % | 12/1/2034 | Interest only | 4,550 |  | 4,550 |  | 4,550 |
One ski property located in Hunter, New York | 8.28 | % | 1/5/2036 | Interest only | 21,000 |  | 21,000 |  | 21,000 |
One golf entertainment complex located in Midvale, Utah | 10.25 | % | 5/31/2036 | Interest only | 17,505 |  | 17,505 |  | 17,505 |
One public charter school property located in Millville, New Jersey | 10.14 | % | 7/31/2036 | Interest only | 6,224 |  | 6,383 |  | 6,304 |
One golf entertainment complex located in West Chester, Ohio | 9.75 | % | 8/1/2036 | Interest only | 18,068 |  | 18,068 |  | 18,068 |
One public charter school property located in Vineland, New Jersey | 9.95 | % | 12/31/2036 | Interest only | 9,765 |  | 9,839 |  | 9,838 |
One private school property located in Mableton, Georgia | 8.67 | % | 4/30/2037 | Interest only | 4,674 |  | 4,952 |  | 4,717 |
One public charter school property located in Roswell, Georgia | 8.93 | % | 6/30/2037 | Interest only | 4,121 |  | 4,165 |  | 4,111 |
One public charter school property located in Atlanta, Georgia | 8.67 | % | 7/31/2037 | Interest only | 4,206 |  | 4,236 |  | 4,235 |
One public charter school property located in Bronx, New York | 8.75 | % | 8/31/2037 | Interest only | 23,718 |  | 23,718 |  | 11,330 |
One public charter school property located in Colorado Springs, Colorado | 9.02 | % | 9/30/2037 | Interest only | 14,084 |  | 14,325 |  | 11,684 |
One health club located in Fort Collins, Colorado | 7.85 | % | 1/31/2038 | Interest only | 10,292 |  | 10,360 |  | — |
One early education center located in Lithia, Florida | 7.50 | % | 8/30/2038 | Interest only | 2,172 |  | 2,172 |  | 658 |
|  |  |  | $ | 515,811 |  | $ | 517,467 |  | $ | 970,749 |
(1) Mortgage note was reclassified to rental properties on January 1, 2018, due to implementation of ASC 610-20. (2) On February 16, 2018, the borrower exercised its put option to convert its mortgage note agreement, totaling $142.9 million and secured by 28 education facilities, including both early education and private school properties, to a lease agreement. As a result, the Company recorded the rental property at the carrying value, which approximated fair value of the mortgage note on the conversion date, and allocated this cost on a relative fair value basis. (3) On March 11, 2018, the Company received payment in full on one mortgage note receivable of $1.5 million that was secured by land located in California. There was no prepayment fee received in connection with this note payoff. (4) On March 26, 2018, the Company received payment in full on one mortgage note receivable of $9.0 million that was secured by real estate in Washington. There was no prepayment fee received in connection with this note payoff. (5) During the year ended December 31, 2018, the Company received payment in full on the mortgage note receivable of $250.3 million from OZRE that was secured by 14 ski properties. In connection with the prepayment of this note, the Company recognized prepayment fees totaling $65.9 million that are included in mortgage and other financing income in the accompanying consolidated statements of income for the year ended December 31, 2018. (6) During the year ended December 31, 2018, the Company received payment in full on the mortgage note receivable of $32.0 million that was secured by the observation deck of the John Hancock Tower in Chicago, Illinois. In connection with the prepayment of this note, the Company recognized prepayment fees of $5.4 million that are included in mortgage and other financing income in the accompanying consolidated statements of income for the year ended December 31, 2018. (7) On December 11, 2018, the Company received payment in full on the mortgage notes receivable totaling $36.7 million from LBE Investments, Ltd. that were secured by four charter school properties located in Gilbert and Queen Creek, Arizona. In connection with the prepayment of these notes, the Company recognized prepayment fees totaling $3.4 million that are included in mortgage and other financing income in the accompanying consolidated statements of income for the year ended December 31, 2018. (8) On December 21, 2018, the Company received payment in full on a mortgage note receivable of $1.4 million from LBE Investments, Ltd. that was secured by land located in Queen Creek, Arizona. No prepayment fee was received in connection with the prepayment of this note.

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