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Schedule II - Valuation and Qualifying Accounts and Reserves | 12 Months Ended
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Dec. 31, 2022
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, 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
For the Year Ended December 31, 2022 | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Continuing Operations | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Reserve for loan losses(1)(2) | ​ | $ | 4,769 | ​ | $ | 45,070 | ​ | $ | — | ​ | $ | (48,914) | ​ | $ | 925
Allowance for doubtful accounts(2) | ​ |  | 54 | ​ |  | 189 | ​ |  | — | ​ |  | (161) | ​ |  | 82
Allowance for deferred tax assets(2) | ​ |  | 69,360 | ​ |  | (4,460) | ​ |  | — | ​ |  | — | ​ |  | 64,900
​ | ​ | $ | 74,183 | ​ | $ | 40,799 | ​ | $ | — | ​ | $ | (49,075) | ​ | $ | 65,907
Discontinued Operations | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for doubtful accounts(2) | ​ | $ | 283 | ​ | $ | (80) | ​ | $ | — | ​ | $ | (203) | ​ | $ | —
​ | ​ | $ | 283 | ​ | $ | (80) | ​ | $ | — | ​ | $ | (203) | ​ | $ | —
(1) | Refer to Note 7 to the Company’s consolidated financial statements.
(2) | Refer to Note 3 to the Company’s consolidated financial statements.

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e24092-122690 + Details
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