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Allowance for Doubtful Accounts (Tables) | 6 Months Ended
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Jun. 30, 2022
Receivables [Abstract] |
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 six months ended June 30, 2022.
|  | Notes Receivable
|  | Amortized Cost Basis by Origination Year
|  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | Prior |  | Total
|  | (in thousands)
Notes Receivable |  |  |  |  |  |  |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 10,927 |  |  | $ | 12,589 |  |  | $ | 2,371 |  |  | $ | 173 |  |  | $ | 16,680 |  |  | $ | 22,840 |  |  | $ | 65,580 |
Elevated risk notes receivable |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,223 |  |  | $ | 1,223 |
Current-period gross write-offs |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | 54 |  |  | $ | — |  |  | $ | 483 |  |  | $ | 538 |
Current-period recoveries |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Current-period net write-offs |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | 54 |  |  | $ | — |  |  | $ | 483 |  |  | $ | 538 |
Age Analysis of Past-Due Note Receivable | The following table provides information as to the status of payment on the Company’s notes receivable which were past due as of June 30, 2022:
|  | Age Analysis of Past-Due Notes Receivable as of June 30, 2022
|  | 0 - 90 Days |  | 91 - 180 Days |  | Greater than 181 Days |  | Total
|  | (in thousands)
Notes Receivable |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 1,005 |  |  | $ | 605 |  |  | $ | 12,640 |  |  | $ | 14,250 |
Elevated risk notes receivable |  | — |  |  | — |  |  | 1,223 |  |  | 1,223 |
|  | $ | 1,005 |  |  | $ | 605 |  |  | $ | 13,863 |  |  | $ | 15,473 |
Schedule of Changes in 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 three months ended June 30, 2022 and 2021.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | March 31, 2022 |  | Write-Offs 1 |  | Bad Debt Expense |  | June 30, 2022
|  | (in thousands)
Accounts receivables |  | $ | 49,411 |  |  | $ | (707) |  |  | $ | 13,899 |  |  | $ | 62,603 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 12,542 |  |  | $ | (55) |  |  | $ | 119 |  |  | $ | 12,606 |
Elevated risk notes receivable |  | 1,139 |  |  | (483) |  |  | 155 |  |  | 811 |
Total notes receivable |  | $ | 13,681 |  |  | $ | (538) |  |  | $ | 274 |  |  | $ | 13,417 |
Total |  | $ | 63,092 |  |  | $ | (1,245) |  |  | $ | 14,173 |  |  | $ | 76,020 |
1.Write-offs are shown net of recoveries. During the three months ended June 30, 2022, the Company collected less than $0.1 million of accounts receivables and notes receivables which had previously been written-off as uncollectible.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | March 31, 2021 |  | Write-Offs 1 |  | Bad Debt Expense |  | June 30, 2021
|  | (in thousands)
Accounts receivables |  | $ | 46,526 |  |  | $ | (75) |  |  | $ | 3,792 |  |  | $ | 50,243 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 12,993 |  |  | $ | — |  |  | $ | (459) |  |  | $ | 12,534 |
Elevated risk notes receivable |  | 1,583 |  |  | 39 |  |  | (39) |  |  | 1,583 |
Total notes receivable |  | $ | 14,576 |  |  | $ | 39 |  |  | $ | (498) |  |  | $ | 14,117 |
Total |  | $ | 61,102 |  |  | $ | (36) |  |  | $ | 3,294 |  |  | $ | 64,360 |
1.Write-offs are shown net of recoveries. During the three months ended June 30, 2021, the Company collected $0.1 million of accounts receivables which had previously been written-off as uncollectible. The following tables provide a summary of the changes in the Company’s allowance for doubtful accounts on a portfolio segment basis for the six months ended June 30, 2022 and 2021.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2021 |  | Write-Offs 1 |  | Bad Debt Expense |  | June 30, 2022
|  | (in thousands)
Accounts receivables |  | $ | 50,794 |  |  | $ | (6,050) |  |  | $ | 17,859 |  |  | $ | 62,603 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 13,607 |  |  | $ | (55) |  |  | $ | (946) |  |  | $ | 12,606 |
Elevated risk notes receivable |  | 1,183 |  |  | (483) |  |  | 111 |  |  | 811 |
Total notes receivable |  | $ | 14,790 |  |  | $ | (538) |  |  | $ | (835) |  |  | $ | 13,417 |
Total |  | $ | 65,584 |  |  | $ | (6,588) |  |  | $ | 17,024 |  |  | $ | 76,020 |
1.Write-offs are shown net of recoveries. During the six months ended June 30, 2022, the Company collected $0.2 million of accounts receivables and notes receivables which had previously been written-off as uncollectible.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2020 |  | Write-Offs 1 |  | Bad Debt Expense |  | June 30, 2021
|  | (in thousands)
Accounts receivables |  | $ | 51,052 |  |  | $ | (7,380) |  |  | $ | 6,571 |  |  | $ | 50,243 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 13,258 |  |  | $ | (9) |  |  | $ | (715) |  |  | $ | 12,534 |
Elevated risk notes receivable |  | 3,491 |  |  | (2,761) |  |  | 853 |  |  | 1,583 |
Total notes receivable |  | $ | 16,749 |  |  | $ | (2,770) |  |  | $ | 138 |  |  | $ | 14,117 |
Total |  | $ | 67,801 |  |  | $ | (10,150) |  |  | $ | 6,709 |  |  | $ | 64,360 |
1.Write-offs are shown net of recoveries. During the six months ended June 30, 2021, the Company collected $0.1 million of accounts receivables and notes receivables which had previously been written-off as uncollectible.
Schedule of Changes in Allowance for Notes Receivable | The following tables provide a summary of the changes in the Company’s allowance for doubtful accounts on a portfolio segment basis for the three months ended June 30, 2022 and 2021.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | March 31, 2022 |  | Write-Offs 1 |  | Bad Debt Expense |  | June 30, 2022
|  | (in thousands)
Accounts receivables |  | $ | 49,411 |  |  | $ | (707) |  |  | $ | 13,899 |  |  | $ | 62,603 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 12,542 |  |  | $ | (55) |  |  | $ | 119 |  |  | $ | 12,606 |
Elevated risk notes receivable |  | 1,139 |  |  | (483) |  |  | 155 |  |  | 811 |
Total notes receivable |  | $ | 13,681 |  |  | $ | (538) |  |  | $ | 274 |  |  | $ | 13,417 |
Total |  | $ | 63,092 |  |  | $ | (1,245) |  |  | $ | 14,173 |  |  | $ | 76,020 |
1.Write-offs are shown net of recoveries. During the three months ended June 30, 2022, the Company collected less than $0.1 million of accounts receivables and notes receivables which had previously been written-off as uncollectible.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | March 31, 2021 |  | Write-Offs 1 |  | Bad Debt Expense |  | June 30, 2021
|  | (in thousands)
Accounts receivables |  | $ | 46,526 |  |  | $ | (75) |  |  | $ | 3,792 |  |  | $ | 50,243 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 12,993 |  |  | $ | — |  |  | $ | (459) |  |  | $ | 12,534 |
Elevated risk notes receivable |  | 1,583 |  |  | 39 |  |  | (39) |  |  | 1,583 |
Total notes receivable |  | $ | 14,576 |  |  | $ | 39 |  |  | $ | (498) |  |  | $ | 14,117 |
Total |  | $ | 61,102 |  |  | $ | (36) |  |  | $ | 3,294 |  |  | $ | 64,360 |
1.Write-offs are shown net of recoveries. During the three months ended June 30, 2021, the Company collected $0.1 million of accounts receivables which had previously been written-off as uncollectible. The following tables provide a summary of the changes in the Company’s allowance for doubtful accounts on a portfolio segment basis for the six months ended June 30, 2022 and 2021.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2021 |  | Write-Offs 1 |  | Bad Debt Expense |  | June 30, 2022
|  | (in thousands)
Accounts receivables |  | $ | 50,794 |  |  | $ | (6,050) |  |  | $ | 17,859 |  |  | $ | 62,603 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 13,607 |  |  | $ | (55) |  |  | $ | (946) |  |  | $ | 12,606 |
Elevated risk notes receivable |  | 1,183 |  |  | (483) |  |  | 111 |  |  | 811 |
Total notes receivable |  | $ | 14,790 |  |  | $ | (538) |  |  | $ | (835) |  |  | $ | 13,417 |
Total |  | $ | 65,584 |  |  | $ | (6,588) |  |  | $ | 17,024 |  |  | $ | 76,020 |
1.Write-offs are shown net of recoveries. During the six months ended June 30, 2022, the Company collected $0.2 million of accounts receivables and notes receivables which had previously been written-off as uncollectible.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2020 |  | Write-Offs 1 |  | Bad Debt Expense |  | June 30, 2021
|  | (in thousands)
Accounts receivables |  | $ | 51,052 |  |  | $ | (7,380) |  |  | $ | 6,571 |  |  | $ | 50,243 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 13,258 |  |  | $ | (9) |  |  | $ | (715) |  |  | $ | 12,534 |
Elevated risk notes receivable |  | 3,491 |  |  | (2,761) |  |  | 853 |  |  | 1,583 |
Total notes receivable |  | $ | 16,749 |  |  | $ | (2,770) |  |  | $ | 138 |  |  | $ | 14,117 |
Total |  | $ | 67,801 |  |  | $ | (10,150) |  |  | $ | 6,709 |  |  | $ | 64,360 |
1.Write-offs are shown net of recoveries. During the six months ended June 30, 2021, the Company collected $0.1 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 https://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 https://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524 + Details
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