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Schedule II - Valuation and Qualifying Accounts
 12 Months Ended
Dec. 31, 2020
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Schedule II - Valuation and Qualifying Accounts
SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS
Years ended December 31, 2020, 2019 and 2018
(in thousands)
 
 
Balance at
Beginning
of Period (1)
Charged to
Costs and
Expenses (2)
Deductions (3)
Balance
at End
of Period
Allowance for Uncollectible Tenant Receivables for the year ended
December 31,
2020 – Allowance for uncollectible tenant receivables$1,171 $1,977 $(1,349)$1,799 
2019 – Allowance for uncollectible tenant receivables512 907 (248)1,171 
2018 – Allowance for uncollectible tenant receivables2,309 2,604 (274)4,639 
Allowance for Deferred Rent Receivables for the year ended
December 31,
2020 – Allowance for deferred rent$1,552 $832 $(1,580)$804 
2019 – Allowance for deferred rent195 1,357 — 1,552 
2018 – Allowance for deferred rent3,238 165 (64)3,339 
____________________
(1)On January 1, 2019, the Company adopted Topic 842 on a modified retrospective basis and recognized a cumulative-effect adjustment to distributions in excess of earnings related to the allowances for uncollectible tenant receivables and deferred rent receivables. As such, the ending balances of the allowances for uncollectible tenant receivables and deferred rent receivables at December 31, 2018 do not equal the beginning balances on January 1, 2019.
(2)For the years ended December 31, 2020 and 2019, amounts do not reflect leases deemed not probable of collection for which we reversed the associated revenue under Topic 842. In addition, for the years ended December 31, 2020, 2019 and 2018, $1.7 million, $0.7 million and $2.9 million, respectively, was charged to costs and expenses for a valuation allowance for a note receivable.
(3)For the year ended December 31, 2020, includes reversals of allowance for doubtful accounts for tenants with an allowance at January 1, 2020 that were subsequently transitioned to a cash basis of reporting.