Notes Receivable and Allowance for Credit Losses (Tables)

3 Months Ended

Mar. 31, 2020

Accounts and Financing Receivable, after Allowance for Credit Loss [Abstract]

Schedule Of Notes Receivable

The following table shows the composition of the Company's notes receivable balances based on the level of security credit quality indicator:

(in thousands)	March 31, 2020		December 31, 2019
Senior	$	104,924	$	98,545
Subordinated	32,643		32,153
Unsecured	2,455		2,316
Total notes receivable	140,022		133,014
Total allowance for notes receivable losses	13,102		4,556
Total notes receivable, net of allowance	$	126,920	$	128,458
Current portion, net of allowance	$	24,161	$	25,404
Long-term portion, net of allowance	$	102,759	$	103,054

Financing Receivable Credit Quality Indicators

Amortized cost basis by year of origination and level of security credit quality indicator are as follows:

(in thousands)	2020		2019		2018		Prior		Total
Senior	$	—	$	23,570	$	20,546	$	60,808	$	104,924
Subordinated	—		2,270		11,492		18,881		32,643
Unsecured	—		—		629		1,826		2,455
Total notes receivable	$	—	$	25,840	$	32,667	$	81,515	$	140,022

Financing Receivable, Allowance for Credit Loss

The following table summarizes the activity related to the Company’s Notes Receivable allowance for credit losses, including the impacts of adopting Topic 326:

(in thousands)	March 31, 2020		December 31, 2019
Beginning balance	$	4,556	$	4,685
Reserves established from adoption of Topic 326	8,348		—
Provisions	198		—
Write-offs	—		(129		)
Ending balance	$	13,102	$	4,556

Past Due Balances Of Notes Receivable

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

(in thousands)	30-89 days Past Due		> 90 days Past Due		Total Past Due		Current		Total  Notes Receivable
As of March 31, 2020
Senior	$	—	$	—	$	—	$	104,924	$	104,924
Subordinated	—		—		—		32,643		32,643
Unsecured	—		—		—		2,455		2,455
	$	—	$	—	$	—	$	140,022	$	140,022
As of December 31, 2019
Senior	$	—	$	—	$	—	$	98,545	$	98,545
Subordinated	—		—		—		32,153		32,153
Unsecured	—		—		—		2,316		2,316
	$	—	$	—	$	—	$	133,014	$	133,014