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(2) Finance Receivables (Details - Repossessed inventory) - USD ($) $ in Thousands | 9 Months Ended | 12 Months Ended
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Sep. 30, 2021 | Dec. 31, 2020
Finance Receivables |  |
Gross balance of repossessions in inventory | $ 4,642 | $ 15,589
Allowance for losses on repossessed inventory | (2,410) | (11,790)
Net repossessed inventory included in other assets | $ 2,232 | $ 3,799

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- Definition Carrying amount as of the balance sheet date of assets other than real property that were received in full or partial satisfaction of a debt arrangement through foreclosure proceedings or defeasance. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5162-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=124259787&loc=d3e4437-111522 + Details
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