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Investment in Mortgage Notes and Notes Receivable Investment in Mortgage Notes and Notes Receivable (Tables)
 9 Months Ended
Sep. 30, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]  
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
The following table summarizes the carrying amounts of accounts receivable as of September 30, 2021 and December 31, 2020 (in thousands):
September 30, 2021December 31, 2020
Receivable from tenants$41,531 $81,120 
Receivable from non-tenants923 505 
Straight-line rent receivable38,037 34,568 
Total$80,491 $116,193 

As of September 30, 2021, receivable from tenants includes payments of approximately $39.2 million that were deferred due to the COVID-19 pandemic and determined to be collectible. Additionally, the Company has amounts due from tenants that were not booked as receivables as the full amounts were not deemed probable of collection as a result of COVID-19 pandemic. While deferments for this and future periods delay rent payments, these deferments do not release tenants from the obligation to pay the deferred amounts in the future. During the nine months ended September 30, 2021, the Company collected $6.0 million in deferred rent from cash basis tenants and from tenants for which the deferred payments were not previously recognized as revenue. In addition, during the nine months
ended September 30, 2021, the Company collected $53.5 million of deferred rent and interest from accrual basis tenants and borrowers that reduced related accounts and interest receivable. The repayment terms for these deferments vary by tenant.
Allowance for Credit Losses [Text Block]
The following summarizes the activity within the allowance for credit losses related to mortgage notes, unfunded commitments and notes receivable for the nine months ended September 30, 2021 (in thousands):
Mortgage notes receivableUnfunded commitments - mortgage notes receivableNotes receivableUnfunded commitments - notes receivableTotal
Allowance for credit losses at December 31, 2020$7,000 $138 $12,854 $12,866 $32,858 
Credit loss (benefit) expense(4,152)(54)(2,605)(12,866)(19,677)
Charge-offs— — — — — 
Recoveries— — — — — 
Allowance for credit losses at September 30, 2021$2,848 $84 $10,249 $— $13,181 
Mortgage Receivable [Member]  
Accounts, Notes, Loans and Financing Receivable [Line Items]  
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
Investment in mortgage notes, including related accrued interest receivable, at September 30, 2021 and December 31, 2020 consists of the following (in thousands):
Outstanding principal amount of mortgageCarrying amount as ofUnfunded commitments
DescriptionYear of OriginationInterest RateMaturity DateSeptember 30, 2021December 31, 2020September 30, 2021
Private school property Mableton, Georgia (1)20179.02 %Prepaid in full$— $— $5,278 $— 
Attraction property Powells Point, North Carolina20197.75 %6/30/202528,521 27,908 27,045 — 
Fitness & wellness property Omaha, Nebraska20177.85 %1/3/202710,905 11,278 11,225 — 
Fitness & wellness property Merriam, Kansas20197.55 %7/31/20299,090 9,398 9,355 — 
Ski property Girdwood, Alaska20198.21 %12/31/202944,605 44,537 40,680 12,395 
Fitness & wellness property Omaha, Nebraska20167.85 %6/30/203010,539 10,797 8,630 379 
Experiential lodging property Nashville, Tennessee20197.01 %9/30/203171,223 70,422 67,235 — 
Eat & play property Austin, Texas201211.31 %6/1/203310,915 11,073 11,929 — 
Ski property West Dover and Wilmington, Vermont200711.96 %12/1/203451,050 51,045 51,031 — 
Four ski properties Ohio and Pennsylvania200710.91 %12/1/203437,562 37,506 37,413 — 
Ski property Chesterland, Ohio201211.38 %12/1/20344,550 4,509 4,396 — 
Ski property Hunter, New York20168.72 %1/5/203621,000 21,000 21,000 — 
Eat & play property Midvale, Utah201510.25 %5/31/203617,505 17,729 18,289 — 
Eat & play property West Chester, Ohio20159.75 %8/1/203618,068 18,285 18,830 — 
Fitness & wellness property Fort Collins, Colorado20187.85 %1/31/203810,292 10,568 10,408 — 
Early childhood education center Lake Mary, Florida20197.98 %5/9/20394,200 4,321 4,348 — 
Eat & play property Eugene, Oregon20198.13 %6/17/203914,700 14,759 14,799 — 
Early childhood education center Lithia, Florida20178.42 %10/31/20393,959 3,999 3,737 — 
$368,684 $369,134 $365,628 $12,774