XML 42 R25.htm IDEA: XBRL DOCUMENT
v3.24.0.1

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS | 12 Months Ended
--- | ---
Dec. 31, 2023
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, 2021 |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  | ​
Loan loss reserves | ​ | $ | 2,592 | ​ | $ | 881 | ​ | $ | — | ​ | $ | — | ​ | $ | 3,473 | ​
Other notes receivable allowance | ​ | ​ | 146 | ​ | ​ | 140 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 286 | ​
​ | ​ | $ | 2,738 | ​ | $ | 1,021 | ​ | $ | — | ​ | $ | — | ​ | $ | 3,759 | ​
Year ended December 31, 2022 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Loan loss reserves | ​ | $ | 3,473 | ​ | $ | 457 | ​ | $ | — | ​ | $ | — | ​ | $ | 3,930 | ​
Financing receivables loss reserve | ​ | ​ | — | ​ | ​ | 768 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 768 | ​
Other notes receivable allowance | ​ | ​ | 286 | ​ | ​ | 303 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 589 | ​
​ | ​ | $ | 3,759 | ​ | $ | 1,528 | ​ | $ | — | ​ | $ | — | ​ | $ | 5,287 | ​
Year ended December 31, 2023 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Loan loss reserves | ​ | $ | 3,930 | ​ | $ | 884 | ​ | $ | — | ​ | $ | — | ​ | $ | 4,814 | ​
Financing receivables loss reserve | ​ | ​ | 768 | ​ | ​ | 1,212 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1,980 | ​
Other notes receivable allowance | ​ | ​ | 589 | ​ | ​ | 3,582 | ​ | ​ | 1 | ​ | ​ | (3,561) | ​ | ​ | 611 | ​
​ | ​ | $ | 5,287 | ​ | $ | 5,678 | ​ | $ | 1 | ​ | $ | (3,561) | ​ | $ | 7,405 | ​
(1) | Represents miscellaneous adjustments.
​
(2) | Deductions represent uncollectable accounts written off.

X
- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-4 + Details
Name: | srt_ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock
Namespace Prefix: | srt_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | srt_ValuationAndQualifyingAccountsAbstract
Namespace Prefix: | srt_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration