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Basis of Presentation and Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2019
Basis of Presentation and Significant Accounting Policies |
Schedules of Recently Adopted Accounting Pronouncements and Recently Issued Accounting Pronouncements | Recently Adopted Accounting Pronouncements
Description |  | Adoption Date |  | Effect on Financial Statements
ASU 2016-02, Leases (Topic 842) requires lessees to record most leases on their balance sheet through operating and finance lease liabilities and corresponding ROU assets, as well as adding additional footnote disclosures of key information about those arrangements. ASU 2018-11, Leases (Topic 842)-Targeted Improvements provides transition relief on comparative period reporting through a cumulative-effect adjustment at the beginning of the period of adoption ("Effective Date Method"). |  | First quarter of 2019 |  | We adopted this guidance using the Effective Date Method and elected the group of optional practical expedients, therefore, comparative reporting periods have not been adjusted and are reported under the previous accounting guidance. Upon adoption, we recorded an operating lease ROU asset and corresponding lease liability of $20.1 million, which are included as other assets and other liabilities in our consolidated balance sheets. We also added the required footnote disclosures in Note 15.
ASU 2018-07, Compensation—Stock Compensation expands the scope of ASC Topic 718, Compensation—Stock Compensation, to include share-based payment transactions for acquiring goods and services from nonemployees. |  | First quarter of 2019 |  | The adoption of this guidance did not have a material impact on our consolidated financial statements.
ASU 2017-12, Derivatives and Hedging: Targeted Improvements to Accounting for Hedging Activities better aligns risk management activities and financial reporting for hedging relationships through changes to both the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results. Among other amendments, the update allows entities to designate the variability in cash flows attributable to changes in a contractually specified component stated in the contract as the hedged risk in a cash flow hedge of a forecasted purchase or sale of a nonfinancial asset. |  | First quarter of 2019 |  | The adoption of this guidance did not have a material impact on our consolidated financial statements.
Recently Issued Accounting Pronouncements
Description |  | Effective Date |  | Effect on Financial Statements
In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses: Measurement of Credit Losses on Financial Instruments. This ASU requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Entities will be required to use forward-looking information to better form their credit loss estimates. This ASU also requires enhanced disclosures to help financial statement users better understand significant estimates and judgments used in estimating credit losses. |  | First quarter of 2020 with early adoption permitted |  | We expect the adoption of this guidance on January 1, 2020 to increase our allowance for loan losses by $27 million to $37 million related to our Structured Business loan and investment portfolio, our Agency Business loss-sharing obligations under the Fannie Mae DUS program and our held-to-maturity debt securities within both businesses. We will record the cumulative effect of initially applying this guidance as an adjustment to our Accumulated Deficit using the modified retrospective method of adoption.
In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. This ASU removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. |  | First quarter of 2021 with early adoption permitted |  | We do not expect the adoption of this guidance to have a significant impact on consolidated financial statements.
Schedule of Cash flows before and after adoption of ASU 2016-18 and ASU 2016-15 |
|  | Year Ended
(in thousands) |  | December 31, 2017
As previously reported under GAAP applicable at the time |  |  |
Cash and cash equivalents at beginning of period |  | $ | 138,645
Net decrease in cash and cash equivalents |  |  | (34,271)
Cash and cash equivalents at end of period |  |  | 104,374
Net cash provided by (used in) operating activities: changes in operating assets and liabilities |  |  | 822
Net cash used in investing activities |  |  | (907,949)
Net cash provided by financing activities |  |  | 412,844
As currently reported under ASU 2016-15 and ASU 2016-18 |  |  |
Cash, cash equivalents and restricted cash at beginning of period |  | $ | 167,960
Net increase (decrease) in cash, cash equivalents and restricted cash |  |  | 75,812
Cash, cash equivalents and restricted cash at end of period |  |  | 243,772
Net cash provided by (used in) operating activities: changes in operating assets and liabilities |  |  | (308)
Net cash used in investing activities |  |  | (906,845)
Net cash provided by financing activities |  |  | 522,953

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