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Receivables and Allowance for Doubtful Accounts Receivables and Allowance for Doubtful Accounts (Notes)
 9 Months Ended
Sep. 30, 2019
Receivables and Allowance for Doubtful Accounts [Abstract]  
Receivables and Allowance for Doubtful Accounts [Text Block] Receivables and Allowance for Doubtful Accounts
Installment sales receivables consist primarily of receivables due from customers for the sale of merchandise in our retail installment stores. Trade and notes receivables consist primarily of amounts due from our rental customers for renewal and uncollected rental payments; amounts owed from our franchisees for inventory purchases, earned royalties and other obligations; and other corporate related receivables.
Receivables consist of the following:
(In thousands)
September 30, 2019
 
December 31, 2018
Installment sales receivables
$
52,163

 
$
54,746

Trade and notes receivables
24,580

 
19,782

Total receivables
76,743

 
74,528

Less allowance for doubtful accounts
(5,981
)
 
(4,883
)
Total receivables, net of allowance for doubtful accounts
$
70,762

 
$
69,645


We maintain allowances against our receivable balances, primarily related to expected merchandise returns and uncollectible payments due from our virtual rental and installment customers. The allowance for doubtful accounts related to trade and notes receivable was $2.8 million and $1.3 million at September 30, 2019 and December 31, 2018, respectively. The allowance for doubtful accounts related to installment sales receivable was $3.2 million and $3.6 million at September 30, 2019 and December 31, 2018, respectively.
Changes in our allowance for doubtful accounts are as follows: 
(In thousands)
September 30, 2019
Beginning allowance for doubtful accounts
$
4,883

Bad debt expense (1)
10,198

Estimated returns and uncollectible rental payments (2)
1,393

Accounts written off
(10,913
)
Recoveries
420

 Ending allowance for doubtful accounts
$
5,981

(1) Bad debt expense is primarily related to uncollectible installment payments, franchisee obligations, and other corporate receivables, and is recognized in other store operating expenses in our condensed consolidated financial statements.
(2) Estimated returns and uncollectible rental payments is recognized as a reduction to rental revenue in our condensed consolidated financial statements.