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v3.20.1

Summary of Significant Accounting Policies (Tables) | 3 Months Ended
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Mar. 31, 2020
Accounting Policies [Abstract] |
Credit Losses, Financial Assets and Other Instruments, Allowance for Credit Loss | The table below sets forth the activity for the allowance for credit losses (in thousands):
| For the Three Months Ended March 31, 2020
| Investing Receivables |  | Tenant Notes Receivable (1) |  | Other Assets (2) |  | Off-Balance Sheet Credit Exposures (3) |  | Total
December 31, 2019 | $ | — |  |  | $ | (97 | ) |  | $ | — |  |  | $ | — |  |  | $ | (97 | )
Cumulative effect of change for adoption of credit loss guidance | (3,732 | ) |  | (325 | ) |  | (144 | ) |  | (1,340 | ) |  | (5,541 | )
Credit loss expense | 134 |  |  | 23 |  |  | (77 | ) |  | (769 | ) |  | (689 | )
March 31, 2020 | $ | (3,598 | ) |  | $ | (399 | ) |  | $ | (221 | ) |  | $ | (2,109 | ) |  | $ | (6,327 | )
(1) | Included in the line entitled “accounts receivable, net” on our consolidated balance sheets.
(2) The balance as of March 31, 2020 included $181,000 in the line entitled “accounts receivable, net” and $40,000 in the line entitled “prepaid expenses and other assets, net” on our consolidated balance sheets. (3) Included in the line entitled “other liabilities” on our consolidated balance sheets.
Accounts Receivable, Noncurrent, Credit Quality Indicator | The following table presents the amortized cost basis of our investing receivables and tenants notes receivable by credit risk classification, by origination year as of March 31, 2020 (in thousands):
| Origination Year |  |
| 2015 and Earlier |  | 2016 |  | 2017 |  | 2018 |  | 2019 |  | 2020 |  | Total as of March 31, 2020
Investing receivables: |  |  |  |  |  |  |  |  |  |  |  |  |
Credit risk classification: |  |  |  |  |  |  |  |  |  |  |  |  |
Investment grade | $ | 59,833 |  |  | $ | — |  |  | $ | 866 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 60,699 |
Non-investment grade | 3,020 |  |  | — |  |  | — |  |  | — |  |  | 11,076 |  |  | — |  |  | 14,096 |
Total | $ | 62,853 |  |  | $ | — |  |  | $ | 866 |  |  | $ | — |  |  | $ | 11,076 |  |  | $ | — |  |  | $ | 74,795 |
Tenant notes receivable: |  |  |  |  |  |  |  |  |  |  |  |  |
Credit risk classification: |  |  |  |  |  |  |  |  |  |  |  |  |
Investment grade | $ | 21 |  |  | $ | 78 |  |  | $ | — |  |  | $ | 1,100 |  |  | $ | 100 |  |  | $ | — |  |  | $ | 1,299 |
Non-investment grade | 97 |  |  | 219 |  |  | — |  |  | 185 |  |  | 2,079 |  |  | — |  |  | 2,580 |
Total | $ | 118 |  |  | $ | 297 |  |  | $ | — |  |  | $ | 1,285 |  |  | $ | 2,179 |  |  | $ | — |  |  | $ | 3,879 |

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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919230-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953659-111524 + Details
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