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ALLOWANCE FOR ESTIMATED LOSSES | 12 Months Ended
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Dec. 31, 2015
Allowance For Estimated Losses |
ALLOWANCE FOR ESTIMATED LOSSES | NOTE 4. ALLOWANCE FOR ESTIMATED LOSSES The allowance account for receivables was reviewed and decreased in 2015. The decrease was due to a note that was paid off, and a note that was written off, both of which were fully reserved. The decrease in 2014 was due to a note that was paid off, and a note that was written off, both of which were fully reserved. The decrease in 2013 was due to an allowance amount on a fully reserved note that was adjusted by the amount of a payment received. This decrease was offset by a reserve amount taken on a related party note receivable due to questionable recovery. The table below shows our allowance for estimated losses (dollars in thousands):
|  | 2015 |  |  | 2014 |  |  | 2013 |
Balance January 1, |  | $ | 18,279 |  |  | $ | 19,600 |  |  | $ | 21,704 |
Increase (decrease) in provision |  |  | (1,242 | ) |  |  | (1,321 | ) |  |  | (2,104 | )
Balance December 31, |  | $ | 17,037 |  |  | $ | 18,279 |  |  | $ | 19,600 |

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- Definition The entire disclosure for allowance for credit losses. + References No definition available. + Details
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