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Leases - Lessor, Lease Receivables and Investment in Operating Leases and their Corresponding Balance Sheet Location (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Direct financing leases
Lease receivables	$ 122,372	$ 104,982
Guaranteed residual assets	11,261	12,988
Unguaranteed residual assets	4,846	1,229
Deferred initial direct costs	503	560
Unearned income	(9,489)	(11,175)
Net investment in direct financing leases	129,493	108,584
Operating leases
Investment in operating leases	138,359	131,791
Accumulated depreciation	(35,568)	(28,919)
Deferred initial direct costs	1,021	996
Net investment in operating leases	103,812	103,868
Total lease assets	$ 233,305	$ 212,452

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- Definition

Direct Financing Lease, Deferred Initial Direct Costs

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Net Investment in Direct Financing and Operating Leases

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Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.

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Amount of deferred selling profit from direct financing lease.

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Present value of lease payments not yet received by lessor and amount expected to be derived from underlying asset, following end of lease term, guaranteed by lessee or other third party unrelated to lessor, from direct financing lease.

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Amount, before allowance for credit loss, of net investment in direct financing lease.

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Amount of residual asset covered by residual value guarantee under direct financing lease. Excludes guarantee considered to be lease payments for lessor.

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Present value expected to be derived from underlying asset, following end of lease term, not guaranteed by lessee or other third party unrelated to lessor.

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