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Credit Losses, Financial Assets and Other Instruments (Tables) | 6 Months Ended
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Jun. 30, 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 Six Months Ended June 30, 2021
| Investing Receivables |  | Tenant Notes Receivable (1) |  | Other Assets (2) |  |  |  |  |  | Total
December 31, 2020 | $ | 2,851 |  |  | $ | 1,203 |  |  | $ | 643 |  |  |  |  |  |  | $ | 4,697 |
Credit loss (recoveries) expense | (719) |  |  | (77) |  |  | 82 |  |  |  |  |  |  | (714) |
June 30, 2021 | $ | 2,132 |  |  | $ | 1,126 |  |  | $ | 725 |  |  |  |  |  |  | $ | 3,983 |
(1)Included in the line entitled “accounts receivable, net” on our consolidated balance sheets. (2)The balance as of June 30, 2021 and December 31, 2020 included $89,000 and $257,000, respectively, in the line entitled “accounts receivable, net” and $636,000 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 June 30, 2021 (in thousands):
| Origination Year |  |
| 2016 and Earlier |  | 2017 |  | 2018 |  | 2019 |  | 2020 |  | 2021 |  | Total
Investing receivables: |  |  |  |  |  |  |  |  |  |  |  |  |
Credit risk classification: |  |  |  |  |  |  |  |  |  |  |  |  |
Investment grade | $ | 67,112 |  |  | $ | 1,019 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,028 |  |  | $ | 6 |  |  | $ | 69,165 |
Non-investment grade | — |  |  | — |  |  | — |  |  | 6,040 |  |  | — |  |  | — |  |  | 6,040 |
Total | $ | 67,112 |  |  | $ | 1,019 |  |  | $ | — |  |  | $ | 6,040 |  |  | $ | 1,028 |  |  | $ | 6 |  |  | $ | 75,205 |
Tenant notes receivable: |  |  |  |  |  |  |  |  |  |  |  |  |
Credit risk classification: |  |  |  |  |  |  |  |  |  |  |  |  |
Investment grade | $ | — |  |  | $ | — |  |  | $ | 965 |  |  | $ | 74 |  |  | $ | 308 |  |  | $ | — |  |  | $ | 1,347 |
Non-investment grade | 234 |  |  | — |  |  | 149 |  |  | 157 |  |  | 1,803 |  |  | — |  |  | 2,343 |
Total | $ | 234 |  |  | $ | — |  |  | $ | 1,114 |  |  | $ | 231 |  |  | $ | 2,111 |  |  | $ | — |  |  | $ | 3,690 |
Sales-type lease receivables: |  |  |  |  |  |  |  |  |  |  |  |  |
Credit risk classification: |  |  |  |  |  |  |  |  |  |  |  |  |
Investment grade | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 6,405 |  |  | $ | — |  |  | $ | 6,405 |

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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=124255953&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=123577603&loc=SL6953659-111524 + Details
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