Notes Receivable And Allowance For Losses (Tables)

12 Months Ended

Dec. 31, 2012

Accounts and Notes Receivable, Net [Abstract]

Past Due Financing Receivables

Past due balances of mezzanine and other notes receivable by credit quality indicators are as follows:

	30-89 days Past Due		> 90 days Past Due		Total Past Due		Current		Total Receivables
As of December 31, 2012	($ in thousands)
Senior	$	—	$	—	$	—	$	27,549	$	27,549
Subordinated	619		9,629		10,248		4,771		15,019
Unsecured	—		47		47		1,218		1,265
	$	619	$	9,676	$	10,295	$	33,538	$	43,833
As of December 31, 2011
Senior	$	—	$	—	$	—	$	7,900	$	7,900
Subordinated	—		9,773		9,773		4,219		13,992
	$	—	$	9,773	$	9,773	$	12,119	$	21,892

Accretable Yield Reconciliation

The Company's accretable yield at both the acquisition date and December 31, 2011 was $1.8 million or 7.36% and a reconciliation of the accretable yield for year ended December 31, 2012 is as follows:

	Accretable Yield
	($ in thousands)
Balance, December 31, 2011	$	1,793
Additions	—
Accretion	(632		)
Disposals	—
Reclassifications from nonaccretable yield	—
Balance, December 31, 2012	$	1,161

Schedule Of Notes Receivable

A summary of the Company's notes receivable and related allowances are as follows:

	December 31, 2012						December 31, 2011
	($ in thousands)						($ in thousands)
Credit Quality Indicator	Forgivable Notes Receivable		Mezzanine & Other Notes Receivable		Total		Forgivable Notes Receivable		Mezzanine & Other Notes Receivable		Total
Senior	$	—	$	27,549	$	27,549	$	—	$	7,900	$	7,900
Subordinated	—		15,019		15,019		—		13,992		13,992
Unsecured	16,235		1,265		17,500		7,948		—		7,948
Total notes receivable	16,235		43,833		60,068		7,948		21,892		29,840
Allowance for losses on non-impaired loans	1,623		638		2,261		795		225		1,020
Allowance for losses on receivables specifically evaluated for impairment	—		8,289		8,289		—		8,208		8,208
Total loan reserves	1,623		8,927		10,550		795		8,433		9,228
Net carrying value	$	14,612	$	34,906	$	49,518	$	7,153	$	13,459	$	20,612
Current portion, net	$	420	$	13,995	$	14,415	$	102	$	3,002	$	3,104
Long-term portion, net	14,192		20,911		35,103		7,051		10,457		17,508
Total	$	14,612	$	34,906	$	49,518	$	7,153	$	13,459	$	20,612

Allowance for Credit Losses on Financing Receivables

The following table summarizes the activity related to the Company’s Forgivable Notes Receivable and Mezzanine & Other Notes Receivable allowance for losses for the years ended December 31, 2012 and 2011:

	Year Ended December 31, 2012						Year Ended December 31, 2011
	Forgivable Notes Receivable			Mezzanine & Other  Notes Receivable			Forgivable Notes Receivable			Mezzanine & Other  Notes Receivable
	(In thousands)
Balance, December 31,	$	795		$	8,433		$	775		$	9,251
Provisions	1,144			591			269			713
Recoveries	(33		)	(97		)	(3		)	(1,157		)
Write-offs	(213		)	—			(160		)	(374		)
Other(1)	(70		)	—			(86		)	—
Balance, December 31,	$	1,623		$	8,927		$	795		$	8,433

⁽¹⁾ Consists of default rate assumption changes