XML 50 R38.htm IDEA: XBRL DOCUMENT
v3.24.3

Notes Receivable and Allowance for Credit Losses - Schedule of Provision for Credit Losses, Charge-Offs, and Recoveries (Details) - USD ($) | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward] |  |  |  |
Balance at beginning of period | $ 11,786,141 | $ 6,494,092 | $ 12,253,041 | $ 10,223,451
Provision for credit losses | 15,402,303 | 6,676,548 | 30,636,149 | 12,667,346
Charge-offs | (9,167,620) | (5,239,171) | (26,394,129) | (16,416,612)
Recoveries of charged-off receivables | 605,398 | 666,473 | 2,131,161 | 3,002,334
Balance at end of period | 18,626,222 | 8,597,942 | 18,626,222 | 8,597,942
Adoption of Accounting Standards Update No. 2016-13 |  |  |  |
Financing Receivable, Excluding Accrued Interest, Allowance for Credit Loss [Roll Forward] |  |  |  |
Balance at beginning of period | $ 0 | $ 0 | $ 0 | $ (878,577)

X
- Definition Amount excluding accrued interest, of allowance for credit loss on financing receivable. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479344/326-20-45-1 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossExcludingAccruedInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, excluding accrued interest, of increase in allowance for credit loss on financing receivable from recovery. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_FinancingReceivableExcludingAccruedInterestAllowanceForCreditLossRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_FinancingReceivableExcludingAccruedInterestAllowanceForCreditLossRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, excluding accrued interest, of decrease in allowance for credit loss on financing receivable from writeoff. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-6 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_FinancingReceivableExcludingAccruedInterestAllowanceForCreditLossWriteoff
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, excluding accrued interest, of credit loss expense (reversal of expense) on financing receivable. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_FinancingReceivableExcludingAccruedInterestCreditLossExpenseReversal
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |