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Schedule II - Valuation and Qualifying Accounts and Reserves

12 Months Ended

Dec. 31, 2021

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts and Reserves

iStar Inc.

Schedule II—Valuation and Qualifying Accounts and Reserves

($ in thousands)


	Balance at		Charged to		Adjustments				Balance at
	Beginning		Costs and		to Valuation				End
	of Period		Expenses		Accounts		Deductions		of Period
For the Year Ended December 31, 2019
Continuing Operations
Reserve for loan losses⁽¹⁾⁽²⁾	$	53,395	$	6,482	$	—	$	(31,243)	$	28,634
Allowance for doubtful accounts⁽²⁾		1,633		(280)		—		(622)		731
Allowance for deferred tax assets⁽²⁾		78,107		1,538		—		—		79,645
	$	133,135	$	7,740	$	—	$	(31,865)	$	109,010
Discontinued Operations
Allowance for doubtful accounts⁽²⁾		1,638		(416)		—		(11)		1,211
	$	1,638	$	(416)	$	—	$	(11)	$	1,211
For the Year Ended December 31, 2020
Continuing Operations
Reserve for loan losses⁽¹⁾⁽²⁾	$	28,634	$	8,866	$	409	$	(25,889)	$	12,020
Allowance for doubtful accounts⁽²⁾		731		1,324		—		(896)		1,159
Allowance for deferred tax assets⁽²⁾		79,645		456		—		—		80,101
	$	109,010	$	10,646	$	409	$	(26,785)	$	93,280
Discontinued Operations
Reserve for loan losses⁽¹⁾⁽²⁾	$	—	$	186	$	964	$	—	$	1,150
Reserve for losses on net investment in leases		—		1,760		9,111		—		10,871
Allowance for doubtful accounts⁽²⁾		1,211		(488)		—		(204)		519
	$	1,211	$	1,458	$	10,075	$	(204)	$	12,540
For the Year Ended December 31, 2021
Continuing Operations
Reserve for loan losses⁽¹⁾⁽²⁾	$	12,020	$	(8,085)	$	834	$	—	$	4,769
Allowance for doubtful accounts⁽²⁾		1,159		(907)		—		(198)		54
Allowance for deferred tax assets⁽²⁾		80,101		(13,216)		2,475		—		69,360
	$	93,280	$	(22,208)	$	3,309	$	(198)	$	74,183
Discontinued Operations
Reserve for loan losses⁽¹⁾⁽²⁾	$	1,150	$	(1,150)	$	—	$	—	$	—
Reserve for losses on net investment in leases		10,871		(10,871)		—		—		—
Allowance for doubtful accounts⁽²⁾		519		666		—		(902)		283
	$	12,540	$	(11,355)	$	—	$	(902)	$	283

(1)	Refer to Note 7 to the Company’s consolidated financial statements.

(2)	Refer to Note 3 to the Company’s consolidated financial statements.