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Credit Losses, Financial Assets and Other Instruments (Tables) | 9 Months Ended
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Sep. 30, 2022
Credit Loss [Abstract] |
Credit Losses, Financial Assets and Other Instruments, Allowance for Credit Loss | The table below sets forth the allowance for credit losses activity for the nine months ended September 30, 2022 and 2021 (in thousands):
| Investing Receivables |  | Tenant Notes Receivable (1) |  | Other Assets (2) |  |  |  |  |  | Total
December 31, 2021 | $ | 1,599 |  |  | $ | 1,057 |  |  | $ | 913 |  |  |  |  |  |  | $ | 3,569 |
Credit loss expense (recoveries) | 2,129 |  |  | (112) |  |  | (415) |  |  |  |  |  |  | 1,602 |
September 30, 2022 | $ | 3,728 |  |  | $ | 945 |  |  | $ | 498 |  |  |  |  |  |  | $ | 5,171 |
December 31, 2020 | $ | 2,851 |  |  | $ | 1,203 |  |  | $ | 643 |  |  |  |  |  |  | $ | 4,697 |
Credit loss (recoveries) expense | (1,436) |  |  | (114) |  |  | 510 |  |  |  |  |  |  | (1,040) |
September 30, 2021 | $ | 1,415 |  |  | $ | 1,089 |  |  | $ | 1,153 |  |  |  |  |  |  | $ | 3,657 |
(1)Included in the line entitled “accounts receivable, net” on our consolidated balance sheets. (2)The balance as of September 30, 2022 and December 31, 2021 included $370,000 and $218,000, respectively, in the line entitled “accounts receivable, net” and $128,000 and $695,000, respectively, in the line entitled “prepaid expenses and other assets, net” on our consolidated balance sheets. The balance as of September 30, 2021 and December 31, 2020 included $705,000 and $257,000, respectively, in the line entitled “accounts receivable, net” and $448,000 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 September 30, 2022 (in thousands):
| Origination Year |  |
| 2017 and Earlier |  | 2018 |  | 2019 |  | 2020 |  | 2021 |  | 2022 |  | Total
Investing receivables: |  |  |  |  |  |  |  |  |  |  |  |  |
Credit risk classification: |  |  |  |  |  |  |  |  |  |  |  |  |
Investment grade | $ | 75,293 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,801 |  |  | $ | 6,542 |  |  | $ | — |  |  | $ | 83,636 |
Non-investment grade | — |  |  | — |  |  | 5,033 |  |  | — |  |  | — |  |  | 17,609 |  |  | 22,642 |
Total | $ | 75,293 |  |  | $ | — |  |  | $ | 5,033 |  |  | $ | 1,801 |  |  | $ | 6,542 |  |  | $ | 17,609 |  |  | $ | 106,278 |
Tenant notes receivable: |  |  |  |  |  |  |  |  |  |  |  |  |
Credit risk classification: |  |  |  |  |  |  |  |  |  |  |  |  |
Investment grade | $ | — |  |  | $ | 836 |  |  | $ | 46 |  |  | $ | 215 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,097 |
Non-investment grade | 166 |  |  | 107 |  |  | 99 |  |  | 1,605 |  |  | — |  |  | — |  |  | 1,977 |
Total | $ | 166 |  |  | $ | 943 |  |  | $ | 145 |  |  | $ | 1,820 |  |  | $ | — |  |  | $ | — |  |  | $ | 3,074 |
Sales-type lease receivables: |  |  |  |  |  |  |  |  |  |  |  |  |
Credit risk classification: |  |  |  |  |  |  |  |  |  |  |  |  |
Investment grade | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5,801 |  |  | $ | — |  |  | $ | — |  |  | $ | 5,801 |

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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 https://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 https://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524 + Details
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