Notes Receivable and Allowance for Losses (Tables)

9 Months Ended

Sep. 30, 2017

Notes Receivable and Allowance for Losses [Line Items]

Schedule Of Notes Receivable

The following table shows the composition of the Company's notes receivable balances:

	September 30, 2017						December 31, 2016
	(in thousands)						(in thousands)
Credit Quality Indicator	Forgivable Notes Receivable		Mezzanine & Other Notes Receivable		Total		Forgivable Notes Receivable		Mezzanine & Other Notes Receivable		Total
Senior	$	—	$	70,616	$	70,616	$	—	$	61,482	$	61,482
Subordinated	—		18,526		18,526		—		9,336		9,336
Unsecured	66,698		3,476		70,174		51,475		3,618		55,093
Total notes receivable	66,698		92,618		159,316		51,475		74,436		125,911
Allowance for losses on non-impaired loans	6,307		770		7,077		5,013		770		5,783
Allowance for losses on receivables specifically evaluated for impairment	—		1,647		1,647		—		1,647		1,647
Total loan reserves	6,307		2,417		8,724		5,013		2,417		7,430
Net carrying value	$	60,391	$	90,201	$	150,592	$	46,462	$	72,019	$	118,481
Current portion, net	$	429	$	10,360	$	10,789	$	333	$	7,540	$	7,873
Long-term portion, net	59,962		79,841		139,803		46,129		64,479		110,608
Total	$	60,391	$	90,201	$	150,592	$	46,462	$	72,019	$	118,481

Summary Of Activity Related To Allowance For Losses

The following table summarizes the activity related to the Company’s Forgivable Notes Receivable and Mezzanine and Other Notes Receivable allowance for losses for the nine months ended September 30, 2017:

	Forgivable Notes Receivable			Mezzanine & Other  Notes Receivable
	(in thousands)
Beginning balance	$	5,013		$	2,417
Provisions	1,936			—
Recoveries	(172		)	—
Write-offs	(11		)	—
Other(1)	(459		)	—
Ending balance	$	6,307		$	2,417

(1) Consists of changes in foreign currency exchange rates and default rate assumption changes

Forgivable Notes Receivable

Notes Receivable and Allowance for Losses [Line Items]

Past Due Balances Of Notes Receivable

Past due balances of forgivable notes receivable are as follows:

	30-89 days Past Due		> 90 days Past Due		Total Past Due		Current		Total  Notes Receivable
	(in thousands)
As of September 30, 2017
Forgivable Notes	$	24	$	1,591	$	1,615	$	65,083	$	66,698
	$	24	$	1,591	$	1,615	$	65,083	$	66,698
As of December 31, 2016
Forgivable Notes	$	116	$	1,349	$	1,465	$	50,010	$	51,475
	$	116	$	1,349	$	1,465	$	50,010	$	51,475

Mezzanine & Other Notes Receivable

Notes Receivable and Allowance for Losses [Line Items]

Past Due Balances Of Notes Receivable

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  Notes Receivable
	(in thousands)
As of September 30, 2017
Senior	$	—	$	—	$	—	$	70,616	$	70,616
Subordinated	—		—		—		18,526		18,526
Unsecured	—		—		—		3,476		3,476
	$	—	$	—	$	—	$	92,618	$	92,618
As of December 31, 2016
Senior	$	—	$	—	$	—	$	61,482	$	61,482
Subordinated	—		—		—		9,336		9,336
Unsecured	—		—		—		3,618		3,618
	$	—	$	—	$	—	$	74,436	$	74,436