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Leases - Lessor, Lease Receivables and Investment in Operating Leases and their Corresponding Balance Sheet Location (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Direct financing leases
Lease receivables	$ 126,311	$ 104,982
Guaranteed residual assets	11,609	12,988
Unguaranteed residual assets	5,366	1,229
Deferred initial direct costs	441	560
Unearned income	(7,439)	(11,175)
Net investment in direct financing leases	136,288	108,584
Operating leases
Investment in operating leases	142,488	131,791
Accumulated depreciation	(36,123)	(28,919)
Deferred initial direct costs	937	996
Net investment in operating leases	107,302	103,868
Total lease assets	$ 243,590	$ 212,452

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- Definition

Direct Financing Lease, Deferred Initial Direct Costs

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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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