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Receivables and Allowance for Doubtful Accounts (Tables) | 9 Months Ended
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Sep. 30, 2023
Receivables and Allowance for Doubtful Accounts [Abstract] |
Receivables | Receivables consist of the following:
(in thousands) | September 30, 2023 |  | December 31, 2022
Installment sales receivables | $ | 62,236 |  |  | $ | 69,550 |
Trade and notes receivables(1) | 55,656 |  |  | 55,529 |
Total receivables | 117,892 |  |  | 125,079 |
Less allowance for doubtful accounts(2) | (13,120) |  |  | (13,214) |
Total receivables, net of allowance for doubtful accounts | $ | 104,772 |  |  | $ | 111,865 |
(1) Trade and notes receivables includes accrued revenue, adjusted for the probability of collection, related to our lease-to-own agreements of $29.9 million and $28.7 million at September 30, 2023 and December 31, 2022, respectively. (2) Lease receivables are accrued on a net basis, adjusted for the probability of collection based on our assessment of historical collection rates, as described above. Therefore, we do not maintain a separate allowance for doubtful accounts related to our lease receivables.
Changes in Allowance for Doubtful Accounts | Changes in our allowance for doubtful accounts are as follows:
(in thousands) | September 30, 2023 |  |  |  |
Beginning allowance for doubtful accounts | $ | 13,214 |  |  |  |  |
Bad debt expense(1) | 17,533 |  |  |  |  |
Accounts written off, net of recoveries | (17,627) |  |  |  |  |
Ending allowance for doubtful accounts | $ | 13,120 |  |  |  |  |
(1) Uncollectible installment payments, franchisee obligations, and other corporate receivables are recognized in other store operating expenses in our condensed consolidated financial statements.

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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