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Credit Losses on Financial Assets and Other Instruments (Tables) | 3 Months Ended
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Mar. 31, 2023
Credit Loss [Abstract] |
Credit losses, financial assets and other instruments, allowance for credit loss | The table below sets forth the activity for our allowance for credit losses for the three months ended March 31, 2023 and 2022 (in thousands):
| Investing Receivables |  | Tenant Notes Receivable (1) |  | Other Assets (2) |  |  |  |  |  | Total
December 31, 2022 | $ | 2,794 |  |  | $ | 778 |  |  | $ | 268 |  |  |  |  |  |  | $ | 3,840 |
Credit loss expense (recoveries) | 143 |  |  | (19) |  |  | (57) |  |  |  |  |  |  | 67 |
Write-offs | — |  |  | (33) |  |  | — |  |  |  |  |  |  | (33) |
March 31, 2023 | $ | 2,937 |  |  | $ | 726 |  |  | $ | 211 |  |  |  |  |  |  | $ | 3,874 |
December 31, 2021 | $ | 1,599 |  |  | $ | 1,057 |  |  | $ | 913 |  |  |  |  |  |  | $ | 3,569 |
Credit loss expense (recoveries) | 77 |  |  | (34) |  |  | (359) |  |  |  |  |  |  | (316) |
March 31, 2022 | $ | 1,676 |  |  | $ | 1,023 |  |  | $ | 554 |  |  |  |  |  |  | $ | 3,253 |
(1)Included in the line entitled “accounts receivable, net” on our consolidated balance sheets. (2)The balance as of March 31, 2023 was included in the line entitled “prepaid expenses and other assets, net” on our consolidated balance sheet. The balance as of December 31, 2022 included $52,000 in the line entitled “accounts receivable, net” and $216,000 in the line entitled “prepaid expenses and other assets, net” on our consolidated balance sheet.
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, 2023 (in thousands):
| Origination Year |  |
| 2018 and Earlier |  | 2019 |  | 2020 |  | 2021 |  | 2022 |  | 2023 |  | Total
Investing receivables: |  |  |  |  |  |  |  |  |  |  |  |  |
Credit risk classification: |  |  |  |  |  |  |  |  |  |  |  |  |
Investment grade | $ | 61,092 |  |  | $ | — |  |  | $ | 1,931 |  |  | $ | 7,569 |  |  | $ | — |  |  | $ | — |  |  | $ | 70,592 |
Non-investment grade | — |  |  | — |  |  | — |  |  | — |  |  | 17,844 |  |  | — |  |  | 17,844 |
Total | $ | 61,092 |  |  | $ | — |  |  | $ | 1,931 |  |  | $ | 7,569 |  |  | $ | 17,844 |  |  | $ | — |  |  | $ | 88,436 |
Tenant notes receivable: |  |  |  |  |  |  |  |  |  |  |  |  |
Credit risk classification: |  |  |  |  |  |  |  |  |  |  |  |  |
Investment grade | $ | 772 |  |  | $ | 34 |  |  | $ | 176 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 982 |
Non-investment grade | 193 |  |  | 78 |  |  | 1,532 |  |  | — |  |  | — |  |  | — |  |  | 1,803 |
Total | $ | 965 |  |  | $ | 112 |  |  | $ | 1,708 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2,785 |
Gross write-offs during the three months ended March 31, 2023 | $ | 33 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 33 |
Sales-type lease receivables: |  |  |  |  |  |  |  |  |  |  |  |  |
Credit risk classification: |  |  |  |  |  |  |  |  |  |  |  |  |
Investment grade | $ | — |  |  | $ | — |  |  | $ | 5,528 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5,528 |

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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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