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Allowance for Doubtful Accounts (Tables) | 12 Months Ended
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Dec. 31, 2021
Receivables [Abstract] |
Schedule of Notes Receivable Disaggregated by Vintage Year | The following table presents the Company’s two tiers of notes receivable further disaggregated by year of origination, as well as write-off activity for the years ended December 31, 2021 and 2020, respectively:
|  | Notes Receivable as of December 31, 2021
|  | Amortized Cost Basis by Origination Year
|  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | 2017 |  | Prior |  | Total
|  | (in thousands)
Notes Receivable |  |  |  |  |  |  |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 16,558 |  |  | $ | 6,862 |  |  | $ | 401 |  |  | $ | 18,738 |  |  | $ | 21,288 |  |  | $ | 1,560 |  |  | $ | 65,407 |
Elevated risk notes receivable |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 406 |  |  | $ | 1,374 |  |  | $ | 1,780 |
Current-period gross write-offs |  | $ | — |  |  | $ | — |  |  | $ | 541 |  |  | $ | 489 |  |  | $ | 2,494 |  |  | $ | — |  |  | $ | 3,524 |
Current-period recoveries |  | — |  |  | — |  |  | (1) |  |  | — |  |  | — |  |  | (38) |  |  | (39) |
Current-period net write-offs |  | $ | — |  |  | $ | — |  |  | $ | 540 |  |  | $ | 489 |  |  | $ | 2,494 |  |  | $ | (38) |  |  | $ | 3,485 |
|  | Notes Receivable as of December 31, 2020
|  | Amortized Cost Basis by Origination Year
|  | 2020 |  | 2019 |  | 2018 |  | 2017 |  | 2016 |  | Prior |  | Total
|  | (in thousands)
Notes Receivable |  |  |  |  |  |  |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 12,592 |  |  | $ | 10,474 |  |  | $ | 19,185 |  |  | $ | 22,566 |  |  | $ | 28 |  |  | $ | 1,573 |  |  | $ | 66,418 |
Elevated risk notes receivable |  | $ | — |  |  | $ | 617 |  |  | $ | — |  |  | $ | 3,969 |  |  | $ | — |  |  | $ | 1,374 |  |  | $ | 5,960 |
Current-period gross write-offs |  | $ | — |  |  | $ | — |  |  | $ | 1,748 |  |  | $ | 1,540 |  |  | $ | 1,970 |  |  | $ | 67 |  |  | $ | 5,325 |
Current-period recoveries |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Current-period net write-offs |  | $ | — |  |  | $ | — |  |  | $ | 1,748 |  |  | $ | 1,540 |  |  | $ | 1,970 |  |  | $ | 67 |  |  | $ | 5,325 |
Schedule of Age Analysis of Past-Due Note Receivable | The following table provides information as to the status of payment on the Company’s gross notes receivable which were past due as of December 31, 2021 and 2020, respectively:
|  | Age Analysis of Past-Due Notes Receivable as of December 31, 2021
|  | 0-90 Days |  | 91 - 180 Days |  | Greater than 181 Days |  | Total
|  | (in thousands)
Notes Receivable |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 953 |  |  | $ | 5,676 |  |  | $ | 6,536 |  |  | $ | 13,165 |
Elevated Risk Notes Receivable |  | — |  |  | — |  |  | 1,780 |  |  | 1,780 |
|  | $ | 953 |  |  | $ | 5,676 |  |  | $ | 8,316 |  |  | $ | 14,945 |
|  | Age Analysis of Past-Due Notes Receivable as of December 31, 2020
|  | 0-90 Days |  | 91 - 180 Days |  | Greater than 181 Days |  | Total
|  | (in thousands)
Notes Receivable |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 1,001 |  |  | $ | 3,794 |  |  | $ | 3,712 |  |  | $ | 8,507 |
Elevated Risk Notes Receivable |  | 253 |  |  | 330 |  |  | 5,377 |  |  | 5,960 |
|  | $ | 1,254 |  |  | $ | 4,124 |  |  | $ | 9,089 |  |  | $ | 14,467 |
Schedule of Accounts Receivable, Allowance for Doubtful Accounts | The following tables provide a summary of the changes in the Company’s allowance for doubtful accounts on a portfolio segment basis for the years ended December 31, 2021 and 2020, respectively:
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2020 |  | Write-Offs |  | Bad Debt Expense |  | December 31, 2021
|  | (in thousands)
Accounts receivable |  | $ | 51,052 |  |  | $ | (9,215) |  |  | $ | 8,957 |  |  | $ | 50,794 |
Notes receivable |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 13,258 |  |  | $ | (183) |  |  | $ | 532 |  |  | $ | 13,607 |
Elevated risk notes receivable |  | 3,491 |  |  | (3,302) |  |  | 994 |  |  | 1,183 |
Total notes receivable |  | $ | 16,749 |  |  | $ | (3,485) |  |  | $ | 1,526 |  |  | $ | 14,790 |
Total accounts and notes receivable |  | $ | 67,801 |  |  | $ | (12,700) |  |  | $ | 10,483 |  |  | $ | 65,584 |
1. Write-offs are shown net of recoveries. During the year ended December 31, 2021, the Company collected $0.2 million of accounts receivables that were recovered subsequent to being written-off.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2019 |  | Cumulative effect of ASC 326 adoption 1 |  | Write-Offs 2 |  | Bad Debt Expense |  | December 31, 2020
|  | (in thousands)
Accounts receivable |  | $ | 39,903 |  |  | $ | 36,709 |  |  | $ | (31,139) |  |  | $ | 5,579 |  |  | $ | 51,052 |
Notes receivable |  |  |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 6,667 |  |  | $ | 5,236 |  |  | $ | (2,238) |  |  | $ | 3,593 |  |  | $ | 13,258 |
Elevated risk notes receivable |  | 5,823 |  |  | 291 |  |  | (3,087) |  |  | 464 |  |  | 3,491 |
Total notes receivable |  | $ | 12,490 |  |  | $ | 5,527 |  |  | $ | (5,325) |  |  | $ | 4,057 |  |  | $ | 16,749 |
Total accounts and notes receivable |  | $ | 52,393 |  |  | $ | 42,236 |  |  | $ | (36,464) |  |  | $ | 9,636 |  |  | $ | 67,801 |
1. Represents the pre-tax one-time adjustment to the Company’s 2020 opening retained earnings balance in accordance with the adoption of the CECL accounting guidance. 2. Write-offs are shown net of recoveries. During the year ended December 31, 2020, the Company collected $1.0 million of accounts receivables and notes receivables which had previously been written-off as uncollectible.
Schedule of Allowance for Doubtful Accounts | The following tables provide a summary of the changes in the Company’s allowance for doubtful accounts on a portfolio segment basis for the years ended December 31, 2021 and 2020, respectively:
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2020 |  | Write-Offs |  | Bad Debt Expense |  | December 31, 2021
|  | (in thousands)
Accounts receivable |  | $ | 51,052 |  |  | $ | (9,215) |  |  | $ | 8,957 |  |  | $ | 50,794 |
Notes receivable |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 13,258 |  |  | $ | (183) |  |  | $ | 532 |  |  | $ | 13,607 |
Elevated risk notes receivable |  | 3,491 |  |  | (3,302) |  |  | 994 |  |  | 1,183 |
Total notes receivable |  | $ | 16,749 |  |  | $ | (3,485) |  |  | $ | 1,526 |  |  | $ | 14,790 |
Total accounts and notes receivable |  | $ | 67,801 |  |  | $ | (12,700) |  |  | $ | 10,483 |  |  | $ | 65,584 |
1. Write-offs are shown net of recoveries. During the year ended December 31, 2021, the Company collected $0.2 million of accounts receivables that were recovered subsequent to being written-off.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2019 |  | Cumulative effect of ASC 326 adoption 1 |  | Write-Offs 2 |  | Bad Debt Expense |  | December 31, 2020
|  | (in thousands)
Accounts receivable |  | $ | 39,903 |  |  | $ | 36,709 |  |  | $ | (31,139) |  |  | $ | 5,579 |  |  | $ | 51,052 |
Notes receivable |  |  |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 6,667 |  |  | $ | 5,236 |  |  | $ | (2,238) |  |  | $ | 3,593 |  |  | $ | 13,258 |
Elevated risk notes receivable |  | 5,823 |  |  | 291 |  |  | (3,087) |  |  | 464 |  |  | 3,491 |
Total notes receivable |  | $ | 12,490 |  |  | $ | 5,527 |  |  | $ | (5,325) |  |  | $ | 4,057 |  |  | $ | 16,749 |
Total accounts and notes receivable |  | $ | 52,393 |  |  | $ | 42,236 |  |  | $ | (36,464) |  |  | $ | 9,636 |  |  | $ | 67,801 |
1. Represents the pre-tax one-time adjustment to the Company’s 2020 opening retained earnings balance in accordance with the adoption of the CECL accounting guidance. 2. Write-offs are shown net of recoveries. During the year ended December 31, 2020, the Company collected $1.0 million of accounts receivables and notes receivables which had previously been written-off as uncollectible.

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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524 + Details
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