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Allowance for Doubtful Accounts (Tables) | 9 Months Ended
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Sep. 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 nine months ended September 30, 2022.
|  | Notes Receivable
|  | Amortized Cost Basis by Origination Year
|  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | Prior |  | Total
|  | (in thousands)
Notes Receivable |  |  |  |  |  |  |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 17,508 |  |  | $ | 11,917 |  |  | $ | 1,972 |  |  | $ | 206 |  |  | $ | 13 |  |  | $ | 21,991 |  |  | $ | 53,607 |
Elevated risk notes receivable |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,223 |  |  | $ | 1,223 |
Current-period gross write-offs |  | $ | 1 |  |  | $ | — |  |  | $ | 49 |  |  | $ | 54 |  |  | $ | — |  |  | $ | 483 |  |  | $ | 587 |
Current-period recoveries |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Current-period net write-offs |  | $ | 1 |  |  | $ | — |  |  | $ | 49 |  |  | $ | 54 |  |  | $ | — |  |  | $ | 483 |  |  | $ | 587 |
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 September 30, 2022:
|  | Age Analysis of Past-Due Notes Receivable as of September 30, 2022
|  | 0 - 90 Days |  | 91 - 180 Days |  | Greater than 181 Days |  | Total
|  | (in thousands)
Notes Receivable |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 469 |  |  | $ | 162 |  |  | $ | 3,205 |  |  | $ | 3,836 |
Elevated risk notes receivable |  | — |  |  | — |  |  | 1,223 |  |  | 1,223 |
|  | $ | 469 |  |  | $ | 162 |  |  | $ | 4,428 |  |  | $ | 5,059 |
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 September 30, 2022 and 2021.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | June 30, 2022 |  | Write-Offs/Adjustments 1 |  | Bad Debt Expense |  | September 30, 2022
|  | (in thousands)
Accounts Receivables |  | $ | 62,603 |  |  | $ | (5,145) |  |  | $ | 7,863 |  |  | $ | 65,321 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 12,606 |  |  | $ | (6,718) |  |  | $ | (1,545) |  |  | $ | 4,343 |
Elevated risk notes receivable |  | 811 |  |  | — |  |  | — |  |  | 811 |
Total notes receivable |  | $ | 13,417 |  |  | $ | (6,718) |  |  | $ | (1,545) |  |  | $ | 5,154 |
Total |  | $ | 76,020 |  |  | $ | (11,863) |  |  | $ | 6,318 |  |  | $ | 70,475 |
1.Write-offs are shown net of recoveries. During the three months ended September 30, 2022, the Company collected less than $0.1 million of accounts receivables and notes receivables which had previously been written-off as uncollectible. Adjustments include a reduction of $8.0 million of allowance for doubtful accounts which related to a customer concession granted during the three months ended September 30, 2022.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | June 30, 2021 |  | Write-Offs 1 |  | Bad Debt Expense |  | September 30, 2021
|  | (in thousands)
Accounts Receivables |  | $ | 50,243 |  |  | $ | (427) |  |  | $ | 4,230 |  |  | $ | 54,046 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 12,534 |  |  | $ | — |  |  | $ | (149) |  |  | $ | 12,385 |
Elevated risk notes receivable |  | 1,583 |  |  | — |  |  | — |  |  | 1,583 |
Total notes receivable |  | $ | 14,117 |  |  | $ | — |  |  | $ | (149) |  |  | $ | 13,968 |
Total |  | $ | 64,360 |  |  | $ | (427) |  |  | $ | 4,081 |  |  | $ | 68,014 |
1.Write-offs are shown net of recoveries. During the three months ended September 30, 2021, the Company collected an immaterial amount 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 nine months ended September 30, 2022 and 2021.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2021 |  | Write-Offs/Adjustments 1 |  | Bad Debt Expense |  | September 30, 2022
|  | (in thousands)
Accounts Receivables |  | $ | 50,794 |  |  | $ | (11,195) |  |  | $ | 25,722 |  |  | $ | 65,321 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 13,607 |  |  | $ | (6,773) |  |  | $ | (2,491) |  |  | $ | 4,343 |
Elevated risk notes receivable |  | 1,183 |  |  | (483) |  |  | 111 |  |  | 811 |
Total notes receivable |  | $ | 14,790 |  |  | $ | (7,256) |  |  | $ | (2,380) |  |  | $ | 5,154 |
Total |  | $ | 65,584 |  |  | $ | (18,451) |  |  | $ | 23,342 |  |  | $ | 70,475 |
1.Write-offs are shown net of recoveries. During the nine months ended September 30, 2022, the Company collected $0.2 million of accounts receivables and notes receivables which had previously been written-off as uncollectible. Adjustments include a reduction of $8.0 million of allowance for doubtful accounts which related to a customer concession granted during the nine months ended September 30, 2022.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2020 |  | Write-Offs 1 |  | Bad Debt Expense |  | September 30, 2021
|  | (in thousands)
Accounts Receivables |  | $ | 51,052 |  |  | $ | (7,807) |  |  | $ | 10,801 |  |  | $ | 54,046 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 13,258 |  |  | $ | (9) |  |  | $ | (864) |  |  | $ | 12,385 |
Elevated risk notes receivable |  | 3,491 |  |  | (2,761) |  |  | 853 |  |  | 1,583 |
Total notes receivable |  | $ | 16,749 |  |  | $ | (2,770) |  |  | $ | (11) |  |  | $ | 13,968 |
Total |  | $ | 67,801 |  |  | $ | (10,577) |  |  | $ | 10,790 |  |  | $ | 68,014 |
1.Write-offs are shown net of recoveries. During the nine months ended September 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 September 30, 2022 and 2021.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | June 30, 2022 |  | Write-Offs/Adjustments 1 |  | Bad Debt Expense |  | September 30, 2022
|  | (in thousands)
Accounts Receivables |  | $ | 62,603 |  |  | $ | (5,145) |  |  | $ | 7,863 |  |  | $ | 65,321 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 12,606 |  |  | $ | (6,718) |  |  | $ | (1,545) |  |  | $ | 4,343 |
Elevated risk notes receivable |  | 811 |  |  | — |  |  | — |  |  | 811 |
Total notes receivable |  | $ | 13,417 |  |  | $ | (6,718) |  |  | $ | (1,545) |  |  | $ | 5,154 |
Total |  | $ | 76,020 |  |  | $ | (11,863) |  |  | $ | 6,318 |  |  | $ | 70,475 |
1.Write-offs are shown net of recoveries. During the three months ended September 30, 2022, the Company collected less than $0.1 million of accounts receivables and notes receivables which had previously been written-off as uncollectible. Adjustments include a reduction of $8.0 million of allowance for doubtful accounts which related to a customer concession granted during the three months ended September 30, 2022.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | June 30, 2021 |  | Write-Offs 1 |  | Bad Debt Expense |  | September 30, 2021
|  | (in thousands)
Accounts Receivables |  | $ | 50,243 |  |  | $ | (427) |  |  | $ | 4,230 |  |  | $ | 54,046 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 12,534 |  |  | $ | — |  |  | $ | (149) |  |  | $ | 12,385 |
Elevated risk notes receivable |  | 1,583 |  |  | — |  |  | — |  |  | 1,583 |
Total notes receivable |  | $ | 14,117 |  |  | $ | — |  |  | $ | (149) |  |  | $ | 13,968 |
Total |  | $ | 64,360 |  |  | $ | (427) |  |  | $ | 4,081 |  |  | $ | 68,014 |
1.Write-offs are shown net of recoveries. During the three months ended September 30, 2021, the Company collected an immaterial amount 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 nine months ended September 30, 2022 and 2021.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2021 |  | Write-Offs/Adjustments 1 |  | Bad Debt Expense |  | September 30, 2022
|  | (in thousands)
Accounts Receivables |  | $ | 50,794 |  |  | $ | (11,195) |  |  | $ | 25,722 |  |  | $ | 65,321 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 13,607 |  |  | $ | (6,773) |  |  | $ | (2,491) |  |  | $ | 4,343 |
Elevated risk notes receivable |  | 1,183 |  |  | (483) |  |  | 111 |  |  | 811 |
Total notes receivable |  | $ | 14,790 |  |  | $ | (7,256) |  |  | $ | (2,380) |  |  | $ | 5,154 |
Total |  | $ | 65,584 |  |  | $ | (18,451) |  |  | $ | 23,342 |  |  | $ | 70,475 |
1.Write-offs are shown net of recoveries. During the nine months ended September 30, 2022, the Company collected $0.2 million of accounts receivables and notes receivables which had previously been written-off as uncollectible. Adjustments include a reduction of $8.0 million of allowance for doubtful accounts which related to a customer concession granted during the nine months ended September 30, 2022.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2020 |  | Write-Offs 1 |  | Bad Debt Expense |  | September 30, 2021
|  | (in thousands)
Accounts Receivables |  | $ | 51,052 |  |  | $ | (7,807) |  |  | $ | 10,801 |  |  | $ | 54,046 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 13,258 |  |  | $ | (9) |  |  | $ | (864) |  |  | $ | 12,385 |
Elevated risk notes receivable |  | 3,491 |  |  | (2,761) |  |  | 853 |  |  | 1,583 |
Total notes receivable |  | $ | 16,749 |  |  | $ | (2,770) |  |  | $ | (11) |  |  | $ | 13,968 |
Total |  | $ | 67,801 |  |  | $ | (10,577) |  |  | $ | 10,790 |  |  | $ | 68,014 |
1.Write-offs are shown net of recoveries. During the nine months ended September 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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