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Credit Losses on Financial Assets and Other Instruments (Tables) | 12 Months Ended
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Dec. 31, 2022
Credit Loss [Abstract] |
Schedule of Credit Losses, Financial Assets and Other Instruments, Allowance for Credit Loss | The table below sets forth the activity for our allowance for credit losses in 2020, 2021 and 2022 (in thousands):
| Investing Receivables |  | Tenant Notes Receivable (1) |  | Other Assets (2) |  |  |  | Off-Balance Sheet Credit Exposures |  | 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 (recoveries) expense | (881) |  |  | 729 |  |  | 559 |  |  |  |  | (1,340) |  |  | (933) |
Other changes | — |  |  | 52 |  |  | (60) |  |  |  |  | — |  |  | (8) |
December 31, 2020 | 2,851 |  |  | 1,203 |  |  | 643 |  |  |  |  | — |  |  | 4,697 |
Credit loss (recoveries) expense | (1,252) |  |  | (146) |  |  | 270 |  |  |  |  | — |  |  | (1,128) |
December 31, 2021 | 1,599 |  |  | 1,057 |  |  | 913 |  |  |  |  | — |  |  | 3,569 |
Credit loss expense (recoveries) | 1,195 |  |  | (279) |  |  | (645) |  |  |  |  | — |  |  | 271 |
December 31, 2022 | $ | 2,794 |  |  | $ | 778 |  |  | $ | 268 |  |  |  |  | $ | — |  |  | $ | 3,840 |
(1)Included in the line entitled “accounts receivable, net” on our consolidated balance sheets. (2)The balance as of December 31, 2022 and December 31, 2021 included $52,000 and $218,000, respectively, in the line entitled “accounts receivable, net” and $216,000 and $695,000, respectively, in the line entitled “prepaid expenses and other assets, net” on our consolidated balance sheets.
Financing Receivable Credit Quality Indicators | 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 December 31, 2022 (in thousands):
| Origination Year |  |  |  |  |
| 2017 and Earlier |  | 2018 |  | 2019 |  | 2020 |  | 2021 |  | 2022 |  | Total |  |  |
Investing receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit risk classification: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment grade | $ | 60,437 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,887 |  |  | $ | 7,379 |  |  | $ | — |  |  | $ | 69,703 |  |  |  |
Non-investment grade | — |  |  | — |  |  | 15 |  |  | — |  |  | — |  |  | 17,697 |  |  | 17,712 |  |  |  |
Total | $ | 60,437 |  |  | $ | — |  |  | $ | 15 |  |  | $ | 1,887 |  |  | $ | 7,379 |  |  | $ | 17,697 |  |  | $ | 87,415 |  |  |  |
Tenant notes receivable: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit risk classification: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment grade | $ | — |  |  | $ | 807 |  |  | $ | 40 |  |  | $ | 195 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,042 |  |  |  |
Non-investment grade | 151 |  |  | 98 |  |  | 89 |  |  | 1,565 |  |  | — |  |  | — |  |  | 1,903 |  |  |  |
Total | $ | 151 |  |  | $ | 905 |  |  | $ | 129 |  |  | $ | 1,760 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,945 |  |  |  |
Sales-type lease receivable: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Credit risk classification: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment grade | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5,666 |  |  | $ | — |  |  | $ | — |  |  | $ | 5,666 |  |  |  |

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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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