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v3.23.1

Allowance for Doubtful Accounts (Tables) | 3 Months Ended
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Mar. 31, 2023
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 three months ended March 31, 2023.
|  | Notes Receivable
|  | Amortized Cost Basis by Origination Year
|  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | Prior |  | Total
|  | (in thousands)
Notes Receivable |  |  |  |  |  |  |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 18,380 |  |  | $ | 27,856 |  |  | $ | 7,922 |  |  | $ | 1,540 |  |  | $ | 53 |  |  | $ | 21,975 |  |  | $ | 77,726 |
Elevated risk notes receivable |  | $ | — |  |  | $ | — |  |  | $ | 2,510 |  |  | $ | — |  |  | $ | — |  |  | $ | 795 |  |  | $ | 3,305 |
Current-period gross write-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 51 |  |  | $ | 51 |
Current-period recoveries |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Current-period net write-offs |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 51 |  |  | $ | 51 |
Schedule of 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 March 31, 2023:
|  | Age Analysis of Past-Due Notes Receivable as of March 31, 2023
|  | 0 - 90 Days |  | 91 - 180 Days |  | Greater than 181 Days |  | Total
|  | (in thousands)
Notes Receivable |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 3,305 |  |  | $ | 276 |  |  | $ | 3,414 |  |  | $ | 6,995 |
Elevated risk notes receivable |  | 136 |  |  | — |  |  | 795 |  |  | 931 |
|  | $ | 3,441 |  |  | $ | 276 |  |  | $ | 4,209 |  |  | $ | 7,926 |
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 March 31, 2023 and 2022.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2022 |  | Write-Offs 1 |  | Bad Debt Expense |  | March 31, 2023
|  | (in thousands)
Accounts Receivables |  | $ | 66,601 |  |  | $ | (3,453) |  |  | $ | 5,259 |  |  | $ | 68,407 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 6,052 |  |  | $ | — |  |  | $ | 373 |  |  | $ | 6,425 |
Elevated risk notes receivable |  | 811 |  |  | (51) |  |  | 1,275 |  |  | 2,035 |
Total notes receivable |  | $ | 6,863 |  |  | $ | (51) |  |  | $ | 1,648 |  |  | $ | 8,460 |
Total accounts and notes receivable |  | $ | 73,464 |  |  | $ | (3,504) |  |  | $ | 6,907 |  |  | $ | 76,867 |
1.Write-offs are shown net of recoveries. During the three months ended March 31, 2023, the Company collected less than $0.1 million of accounts and notes receivables which had previously been written-off as uncollectible.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2021 |  | Write-Offs 1 |  | Bad Debt Expense |  | March 31, 2022
|  | (in thousands)
Accounts Receivables |  | $ | 50,794 |  |  | $ | (5,343) |  |  | $ | 3,960 |  |  | $ | 49,411 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 13,607 |  |  | $ | — |  |  | $ | (1,065) |  |  | $ | 12,542 |
Elevated risk notes receivable |  | 1,183 |  |  | — |  |  | (44) |  |  | 1,139 |
Total notes receivable |  | $ | 14,790 |  |  | $ | — |  |  | $ | (1,109) |  |  | $ | 13,681 |
Total Accounts and notes receivable |  | $ | 65,584 |  |  | $ | (5,343) |  |  | $ | 2,851 |  |  | $ | 63,092 |
1.Write-offs are shown net of recoveries. During the three months ended March 31, 2022, the Company collected $0.2 million of accounts 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 March 31, 2023 and 2022.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2022 |  | Write-Offs 1 |  | Bad Debt Expense |  | March 31, 2023
|  | (in thousands)
Accounts Receivables |  | $ | 66,601 |  |  | $ | (3,453) |  |  | $ | 5,259 |  |  | $ | 68,407 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 6,052 |  |  | $ | — |  |  | $ | 373 |  |  | $ | 6,425 |
Elevated risk notes receivable |  | 811 |  |  | (51) |  |  | 1,275 |  |  | 2,035 |
Total notes receivable |  | $ | 6,863 |  |  | $ | (51) |  |  | $ | 1,648 |  |  | $ | 8,460 |
Total accounts and notes receivable |  | $ | 73,464 |  |  | $ | (3,504) |  |  | $ | 6,907 |  |  | $ | 76,867 |
1.Write-offs are shown net of recoveries. During the three months ended March 31, 2023, the Company collected less than $0.1 million of accounts and notes receivables which had previously been written-off as uncollectible.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2021 |  | Write-Offs 1 |  | Bad Debt Expense |  | March 31, 2022
|  | (in thousands)
Accounts Receivables |  | $ | 50,794 |  |  | $ | (5,343) |  |  | $ | 3,960 |  |  | $ | 49,411 |
Notes Receivables |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 13,607 |  |  | $ | — |  |  | $ | (1,065) |  |  | $ | 12,542 |
Elevated risk notes receivable |  | 1,183 |  |  | — |  |  | (44) |  |  | 1,139 |
Total notes receivable |  | $ | 14,790 |  |  | $ | — |  |  | $ | (1,109) |  |  | $ | 13,681 |
Total Accounts and notes receivable |  | $ | 65,584 |  |  | $ | (5,343) |  |  | $ | 2,851 |  |  | $ | 63,092 |
1.Write-offs are shown net of recoveries. During the three months ended March 31, 2022, the Company collected $0.2 million of accounts 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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