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Allowance for Doubtful Accounts (Tables) | 12 Months Ended
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Dec. 31, 2024
Receivables [Abstract] |
Schedule of Notes Receivable Disaggregated by Vintage Year | The following tables present the Company’s three tiers of notes receivable for the years ended December 31, 2024 and 2023, respectively, further disaggregated by year of origination, as well as write-off activity:
|  | Notes Receivable as of December 31, 2024
|  | Amortized Cost Basis by Origination Year
|  | 2024 |  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | Prior |  | Total
|  | (in thousands)
Notes Receivable |  |  |  |  |  |  |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 53,592 |  |  | $ | 7,282 |  |  | $ | 15,743 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 76,617 |
Delinquent notes receivable |  | $ | 499 |  |  | $ | 1,055 |  |  | $ | 1,942 |  |  | $ | 671 |  |  | $ | — |  |  | $ | 21,933 |  |  | $ | 26,100 |
Elevated risk notes receivable |  | $ | — |  |  | $ | 1,537 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,491 |  |  | $ | — |  |  | $ | 3,028 |
Current-period gross write-offs |  | $ | — |  |  | $ | 742 |  |  | $ | 483 |  |  | $ | 3,024 |  |  | $ | — |  |  | $ | 26 |  |  | $ | 4,275 |
Current-period recoveries |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Current-period net write-offs |  | $ | — |  |  | $ | 742 |  |  | $ | 483 |  |  | $ | 3,024 |  |  | $ | — |  |  | $ | 26 |  |  | $ | 4,275 |
|  | Notes Receivable as of December 31, 2023
|  | Amortized Cost Basis by Origination Year
|  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | 2019 |  | Prior |  | Total
|  | (in thousands)
Notes Receivable |  |  |  |  |  |  |  |  |  |  |  |  |  |
Standard notes receivable 1 |  | $ | 18,175 |  |  | $ | 25,505 |  |  | $ | 855 |  |  | $ | 1,529 |  |  | $ | 3 |  |  | $ | 21,033 |  |  | $ | 67,100 |
Elevated risk notes receivable |  | $ | — |  |  | $ | — |  |  | $ | 7,259 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 7,259 |
Current-period gross write-offs |  | $ | — |  |  | $ | 189 |  |  | $ | — |  |  | $ | — |  |  | $ | 50 |  |  | $ | 2,253 |  |  | $ | 2,492 |
Current-period recoveries |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Current-period net write-offs |  | $ | — |  |  | $ | 189 |  |  | $ | — |  |  | $ | — |  |  | $ | 50 |  |  | $ | 2,253 |  |  | $ | 2,492 |
1.The Company did not identify delinquent notes receivable as a separate loss pool during the year ended December 31, 2023.
Schedule of Age Analysis of Past-Due Note Receivable | The following tables provide information as to the status of payment on the Company’s gross notes receivable which were past due as of December 31, 2024 and 2023, respectively:
|  | Age Analysis of Past-Due Notes Receivable as of December 31, 2024
|  | 0-90 Days |  | 91 - 180 Days |  | Greater than 181 Days |  | Total
|  | (in thousands)
Notes Receivable |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 142 |  |  | $ | — |  |  | $ | — |  |  | $ | 142 |
Delinquent notes receivable 1 |  | 761 |  |  | 682 |  |  | 23,151 |  |  | 24,594 |
Elevated risk notes receivable |  | 225 |  |  | 225 |  |  | 2,429 |  |  | 2,879 |
|  | $ | 1,128 |  |  | $ | 907 |  |  | $ | 25,580 |  |  | $ | 27,615 |
1.Included within the Delinquent notes receivable past-due balance is the entire balance of notes receivable due from Genesis.
|  | Age Analysis of Past-Due Notes Receivable as of December 31, 2023
|  | 0-90 Days |  | 91 - 180 Days |  | Greater than 181 Days |  | Total
|  | (in thousands)
Notes Receivable |  |  |  |  |  |  |  |
Standard notes receivable 1 |  | $ | 3,851 |  |  | $ | 4,852 |  |  | $ | 6,914 |  |  | $ | 15,617 |
Elevated risk notes receivable |  | 569 |  |  | 569 |  |  | 949 |  |  | 2,087 |
|  | $ | 4,420 |  |  | $ | 5,421 |  |  | $ | 7,863 |  |  | $ | 17,704 |
1.The Company did not identify delinquent notes receivable as a separate loss pool during the year ended December 31, 2023.
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, 2024 and 2023, respectively:
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2023 |  | Reclassifications 1 |  | Write-Offs 2 |  | Bad Debt Expense |  | December 31, 2024
|  | (in thousands)
Accounts receivable |  | $ | 80,819 |  |  | $ | — |  |  | $ | (33,402) |  |  | $ | 40,103 |  |  | $ | 87,520 |
Notes receivable |  |  |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 6,125 |  |  | $ | (2,615) |  |  | $ | — |  |  | $ | 1,586 |  |  | $ | 5,096 |
Delinquent notes receivable 1 |  | — |  |  | 2,615 |  |  | (1,252) |  |  | 4,663 |  |  | 6,026 |
Elevated risk notes receivable |  | 4,755 |  |  | — |  |  | (3,023) |  |  | 408 |  |  | 2,140 |
Total notes receivable |  | $ | 10,880 |  |  | $ | — |  |  | $ | (4,275) |  |  | $ | 6,657 |  |  | $ | 13,262 |
Total accounts and notes receivable |  | $ | 91,699 |  |  | $ | — |  |  | $ | (37,677) |  |  | $ | 46,760 |  |  | $ | 100,782 |
1.Delinquent notes receivable were identified as a new loss pool during the year ended December 31, 2024. 2.Write-offs are shown net of recoveries. During the year ended December 31, 2024, the Company collected $0.1 million of accounts receivables that were recovered subsequent to being written-off.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2022 |  | Write-Offs 1 |  | Bad Debt Expense |  | December 31, 2023
|  | (in thousands)
Accounts receivable |  | $ | 66,601 |  |  | $ | (14,877) |  |  | $ | 29,095 |  |  | $ | 80,819 |
Notes receivable |  |  |  |  |  |  |  |
Standard notes receivable 2 |  | $ | 6,052 |  |  | $ | (1,646) |  |  | $ | 1,719 |  |  | $ | 6,125 |
Elevated risk notes receivable |  | 811 |  |  | (846) |  |  | 4,790 |  |  | 4,755 |
Total notes receivable |  | $ | 6,863 |  |  | $ | (2,492) |  |  | $ | 6,509 |  |  | $ | 10,880 |
Total accounts and notes receivable |  | $ | 73,464 |  |  | $ | (17,369) |  |  | $ | 35,604 |  |  | $ | 91,699 |
1.Write-offs are shown net of recoveries. During the year ended December 31, 2023, the Company collected $0.2 million of accounts receivables that were recovered subsequent to being written-off. 2.The Company did not identify delinquent notes receivable as a separate loss pool during the year ended December 31, 2023.
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, 2024 and 2023, respectively:
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2023 |  | Reclassifications 1 |  | Write-Offs 2 |  | Bad Debt Expense |  | December 31, 2024
|  | (in thousands)
Accounts receivable |  | $ | 80,819 |  |  | $ | — |  |  | $ | (33,402) |  |  | $ | 40,103 |  |  | $ | 87,520 |
Notes receivable |  |  |  |  |  |  |  |  |  |
Standard notes receivable |  | $ | 6,125 |  |  | $ | (2,615) |  |  | $ | — |  |  | $ | 1,586 |  |  | $ | 5,096 |
Delinquent notes receivable 1 |  | — |  |  | 2,615 |  |  | (1,252) |  |  | 4,663 |  |  | 6,026 |
Elevated risk notes receivable |  | 4,755 |  |  | — |  |  | (3,023) |  |  | 408 |  |  | 2,140 |
Total notes receivable |  | $ | 10,880 |  |  | $ | — |  |  | $ | (4,275) |  |  | $ | 6,657 |  |  | $ | 13,262 |
Total accounts and notes receivable |  | $ | 91,699 |  |  | $ | — |  |  | $ | (37,677) |  |  | $ | 46,760 |  |  | $ | 100,782 |
1.Delinquent notes receivable were identified as a new loss pool during the year ended December 31, 2024. 2.Write-offs are shown net of recoveries. During the year ended December 31, 2024, the Company collected $0.1 million of accounts receivables that were recovered subsequent to being written-off.
|  | Allowance for doubtful accounts
Portfolio Segment: |  | December 31, 2022 |  | Write-Offs 1 |  | Bad Debt Expense |  | December 31, 2023
|  | (in thousands)
Accounts receivable |  | $ | 66,601 |  |  | $ | (14,877) |  |  | $ | 29,095 |  |  | $ | 80,819 |
Notes receivable |  |  |  |  |  |  |  |
Standard notes receivable 2 |  | $ | 6,052 |  |  | $ | (1,646) |  |  | $ | 1,719 |  |  | $ | 6,125 |
Elevated risk notes receivable |  | 811 |  |  | (846) |  |  | 4,790 |  |  | 4,755 |
Total notes receivable |  | $ | 6,863 |  |  | $ | (2,492) |  |  | $ | 6,509 |  |  | $ | 10,880 |
Total accounts and notes receivable |  | $ | 73,464 |  |  | $ | (17,369) |  |  | $ | 35,604 |  |  | $ | 91,699 |
1.Write-offs are shown net of recoveries. During the year ended December 31, 2023, the Company collected $0.2 million of accounts receivables that were recovered subsequent to being written-off. 2.The Company did not identify delinquent notes receivable as a separate loss pool during the year ended December 31, 2023.

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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://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-29 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-5 + Details
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