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Lease Incentives (Tables) | 9 Months Ended
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Sep. 30, 2020
Lease Incentives |
Summary of lease incentives by component | Our lease incentive balances at September 30, 2020 and December 31, 2019 are as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | September 30, 2020 | ​ | ​ | December 31, 2019
Non-contingent lease incentives | ​ | $ | 2,401 | ​ | $ | 2,552
Summary of lease incentive activity | The following table summarizes our lease incentives activity for the nine months ended September 30, 2020 and 2019 (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2020 | ​ | 2019 | ​
​ | ​ | ​ | Funding | ​ | ​ | Amortization | ​ | ​ | Adjustment | ​ | ​ | Funding | ​ | ​ | Amortization | ​ | ​ | Adjustment | ​
Non-contingent lease incentives | ​ | $ | 50 | ​ | $ | (317) | ​ | $ | 115 | (1) | $ | 322 | ​ | $ | (281) | ​ | $ | (11,893) | (2)
(1) | We reclassified a $300 interim working capital loan as lease incentive. See Note 4. Notes Receivable for further discussion. Additionally, we wrote-off $185 of lease incentive related to a master lease for which we determined it was not probable we will collect substantially all of the contractual lease obligations through maturity. See Note 2. Real Estate Investments for further discussion.
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(2) | In accordance with ASC 842 lease standard adopted on January 1, 2019, we wrote-off $12,093 of lease incentives related to leases for which we determined it is not probable we will collect substantially all of the contractual lease obligation through maturity. See Note 1. General for further discussion. Additionally, we reclassified a $200 interim working capital loan as lease incentive. See Note 4. Notes Receivable for further discussion.

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- Definition Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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