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v3.23.2

ALLOWANCE FOR CREDIT LOSSES, Amortized Cost Basis (Details) - USD ($) $ in Thousands | 3 Months Ended |
--- | --- | ---
Jun. 30, 2023 | Mar. 31, 2023
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
2024/2023 | $ 86,303 | [1] | $ 130,373 | [2]
2023/2022 | 79,078 | [1] | 21,325 | [2]
2022/2021 | 21,546 | [1] | 14,166 | [2]
2021/2020 | 5,871 | [1] | 1,085 | [2]
2020/2019 | 695 | [1] | 145 | [2]
2019/2018 and prior | 160 | [1] | 10 | [2]
Total | 193,653 | [1] | 167,104 | [2]
Transfers | (22,401) | [1],[3] | (32,578) | [2],[4]
Net credit exposure | 171,252 | [1] | 134,526 |
Unguaranteed residual value | $ 4,488 |  | 4,222 |
Minimum [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
Loss rate on credit quality rating | 8.00% |  |  |
Maximum [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
Loss rate on credit quality rating | 100.00% |  |  |
Notes Receivable [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
2024/2023 | $ 72,707 |  | 84,948 |
2023/2022 | 45,965 |  | 14,053 |
2022/2021 | 14,635 |  | 11,480 |
2021/2020 | 3,524 |  | 485 |
2020/2019 | 200 |  | 91 |
2019/2018 and prior | 27 |  | 1 |
Total | 137,058 |  | 111,058 |
Transfers | (16,687) | [3] | (29,547) | [4]
Net credit exposure | 120,371 |  | 81,511 |
Unguaranteed residual value | 0 | [5] | 0 | [6]
Lease Receivables [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
2024/2023 | 13,596 |  | 45,425 |
2023/2022 | 33,113 |  | 7,272 |
2022/2021 | 6,911 |  | 2,686 |
2021/2020 | 2,347 |  | 600 |
2020/2019 | 495 |  | 54 |
2019/2018 and prior | 133 |  | 9 |
Total | 56,595 |  | 56,046 |
Transfers | (5,714) | [3] | (3,031) | [4]
Net credit exposure | 50,881 |  | 53,015 |
Unguaranteed residual value | $ 8,348 | [5] | 8,161 | [6]
High CQR [Member] | Maximum [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
Loss rate on credit quality rating | 1.00% |  |  |
High CQR [Member] | Notes Receivable [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
2024/2023 | $ 67,836 |  | 72,155 |
2023/2022 | 36,270 |  | 11,378 |
2022/2021 | 13,539 |  | 11,267 |
2021/2020 | 3,428 |  | 370 |
2020/2019 | 142 |  | 30 |
2019/2018 and prior | 1 |  | 0 |
Total | 121,216 |  | 95,200 |
Transfers | (14,619) | [3] | (28,115) | [4]
Net credit exposure | 106,597 |  | 67,085 |
High CQR [Member] | Lease Receivables [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
2024/2023 | 7,378 |  | 21,629 |
2023/2022 | 16,566 |  | 3,842 |
2022/2021 | 3,595 |  | 1,916 |
2021/2020 | 1,775 |  | 565 |
2020/2019 | 432 |  | 51 |
2019/2018 and prior | 133 |  | 9 |
Total | 29,879 |  | 28,012 |
Transfers | (1,665) | [3] | (1,437) | [4]
Net credit exposure | $ 28,214 |  | 26,575 |
Average CQR [Member] | Minimum [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
Loss rate on credit quality rating | 1.00% |  |  |
Average CQR [Member] | Maximum [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
Loss rate on credit quality rating | 8.00% |  |  |
Average CQR [Member] | Notes Receivable [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
2024/2023 | $ 4,871 |  | 12,793 |
2023/2022 | 9,695 |  | 2,675 |
2022/2021 | 1,096 |  | 213 |
2021/2020 | 96 |  | 115 |
2020/2019 | 58 |  | 61 |
2019/2018 and prior | 26 |  | 1 |
Total | 15,842 |  | 15,858 |
Transfers | (2,068) | [3] | (1,432) | [4]
Net credit exposure | 13,774 |  | 14,426 |
Average CQR [Member] | Lease Receivables [Member] |  |  |  |
Credit Risk Profile, Segregated by Class [Abstract] |  |  |  |
2024/2023 | 6,218 |  | 23,796 |
2023/2022 | 16,547 |  | 3,430 |
2022/2021 | 3,316 |  | 770 |
2021/2020 | 572 |  | 35 |
2020/2019 | 63 |  | 3 |
2019/2018 and prior | 0 |  | 0 |
Total | 26,716 |  | 28,034 |
Transfers | (4,049) | [3] | (1,594) | [4]
Net credit exposure | $ 22,667 |  | $ 26,440 |
[1] | Excludes unguaranteed residual values of $4,488 thousand that we retained after selling the related lease receivable.
[2] | Excludes unguaranteed residual values of $4,222 thousand that we retained after selling the related lease receivable.
[3] | Transfers consist of receivables that have been transferred to third-party financial institutions on a non-recourse basis.
[4] | Transfers consist of receivables that have been transferred to third-party financial institutions on a non-recourse basis and receivables that are in the process of being transferred to third-party financial institutions.
[5] | Includes unguaranteed residual values of $4,488 thousand that we retained after selling the related lease receivable.
[6] | Includes unguaranteed residual values of $4,222 thousand that we retained after selling the related lease receivable.

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