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SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS | 12 Months Ended
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Dec. 31, 2022
SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS |
SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS | LTC PROPERTIES, INC. SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS (in thousands)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Additions | ​ | ​ | ​ | ​ | ​ | ​ |
​ | ​ | ​ | ​ | ​ | (Recovered) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |
​ | ​ | Balance at | ​ | charged to | ​ | Charged to | ​ | ​ | ​ | ​ | ​ | ​ |
​ | ​ | beginning of | ​ | costs and | ​ | other | ​ | ​ | ​ | ​ | Balance at end |
Account Description | ​ | period | ​ | expenses | ​ | accounts (1) | ​ | Deductions (2) | ​ | of period |
Year ended December 31, 2020 |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | ​
Loan loss reserves | ​ | $ | 2,560 | ​ | $ | 32 | ​ | $ | — | ​ | $ | — | ​ | $ | 2,592 | ​
Other notes receivable allowance | ​ | ​ | 181 | ​ | ​ | (35) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 146 | ​
Straight-line rent receivable allowance | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | — | ​
​ | ​ | $ | 2,741 | ​ | $ | (3) | ​ | $ | — | ​ | $ | — | ​ | $ | 2,738 | ​
Year ended December 31, 2021 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Loan loss reserves | ​ | $ | 2,592 | ​ | $ | 881 | ​ | $ | — | ​ | $ | — | ​ | $ | 3,473 | ​
Other notes receivable allowance | ​ | ​ | 146 | ​ | ​ | 140 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 286 | ​
Straight-line rent receivable allowance | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | — | ​
​ | ​ | $ | 2,738 | ​ | $ | 1,021 | ​ | $ | — | ​ | $ | — | ​ | $ | 3,759 | ​
Year ended December 31, 2022 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Loan loss reserves | ​ | $ | 3,473 | ​ | $ | 457 | ​ | $ | — | ​ | $ | — | ​ | $ | 3,930 | ​
Financing receivable loss reserve | ​ | ​ | — | ​ | ​ | 768 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 768 | ​
Other notes receivable allowance | ​ | ​ | 286 | ​ | ​ | 303 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 589 | ​
​ | ​ | $ | 3,759 | ​ | $ | 1,528 | ​ | $ | — | ​ | $ | — | ​ | $ | 5,287 | ​
(1) | There were no charges to other accounts.
​
(2) | Deductions represent uncollectable accounts written off.

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e24092-122690 + Details
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- References No definition available. + Details
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