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Leases - Lessor, Lease Receivables and Investment in Operating Leases and their Corresponding Balance Sheet Location (Details) - USD ($) $ in Thousands	Mar. 31, 2022	Dec. 31, 2021
Direct financing leases
Lease receivables	$ 139,203	$ 134,855
Guaranteed residual assets	11,631	11,397
Unguaranteed residual assets	5,820	5,665
Deferred initial direct costs	623	448
Unearned income	(5,917)	(5,383)
Net investment in direct financing leases	151,360	146,982
Operating leases
Investment in operating leases	159,177	158,135
Accumulated depreciation	(43,802)	(40,749)
Deferred initial direct costs	809	872
Net investment in operating leases	116,184	118,258
Total lease assets	$ 267,544	$ 265,240

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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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