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Credit Losses, Financial Assets and Other Instruments (Tables)

3 Months Ended

Mar. 31, 2021

Credit Loss [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, 2021
			Investing Receivables						Tenant Notes Receivable (1)						Other Assets (2)																		Total
December 31, 2020			$	2,851					$	1,203					$	643																	$	4,697
Credit loss recoveries			(771)						(7)						(129)																		(907)
March 31, 2021			$	2,080					$	1,196					$	514																	$	3,790

(1)Included in the line entitled “accounts receivable, net” on our consolidated balance sheets.

(2)The balance as of March 31, 2021 and December 31, 2020 included $40,000 and $257,000, respectively, in the line entitled “accounts receivable, net” and $474,000 and $386,000, respectively, in the line entitled “prepaid expenses and other assets, net” on our consolidated balance sheets.

Financing Receivable Credit Quality Indicator

The following table presents the amortized cost basis of our investing receivables, tenant notes receivable and sales-type lease receivables by credit risk classification, by origination year as of March 31, 2021 (in thousands):

			Origination Year
			2016 and Earlier						2017						2018						2019						2020												Total
Investing receivables:
Credit risk classification:
Investment grade			$	65,884					$	994					$	—					$	—					$	992											$	67,870
Non-investment grade			—						—						—						6,041						—												6,041
Total			$	65,884					$	994					$	—					$	6,041					$	992											$	73,911
Tenant notes receivable:
Credit risk classification:
Investment grade			$	—					$	7					$	997					$	80					$	326											$	1,410
Non-investment grade			97						150						156						1,790						1,825												4,018
Total			$	97					$	157					$	1,153					$	1,870					$	2,151											$	5,428
Sales-type lease receivables:
Credit risk classification:
Investment grade			$	—					$	—					$	—					$	—					$	6,507											$	6,507

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- Definition

Schedule of Credit Losses, Financial Assets and Other Instruments, Allowance for Credit Loss [Table Text Block]

+ References

No definition available.

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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=121599337&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=121611835&loc=SL6953659-111524

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