Receivables and Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2021

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

Schedule Of Notes Receivable

The composition of notes receivable balances by credit quality indicator and the allowance for credit losses is as follows:

(in thousands)	September 30, 2021		December 31, 2020
Senior	$	123,526	$	104,716
Subordinated	34,192		33,234
Unsecured	1,410		1,367
Total notes receivable	159,128		139,317
Total allowance for notes receivable credit losses	(20,039)		(19,484)
Total notes receivable, net of allowance	$	139,089	$	119,833
Current portion, net of allowance	$	71,334	$	24,048
Long-term portion, net of allowance	$	67,755	$	95,785

Schedule Of Financing Receivable Credit Quality Indicators

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

(in thousands)	2021		2020		2019		Prior		Total
Senior	$	—	$	—	$	28,867	$	94,659	$	123,526
Subordinated	—		—		2,747		31,445		34,192
Unsecured	—		—		—		1,410		1,410
Total notes receivable	$	—	$	—	$	31,614	$	127,514	$	159,128

Schedule Of 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)	September 30, 2021		December 31, 2020
Beginning balance	$	19,484	$	4,556
Allowances established from adoption of Topic 326	—		8,348
Provision for credit losses	555		7,634
Write-offs	—		(1,054)
Ending balance	$	20,039	$	19,484

Schedule Of Past Due Balances Of Notes Receivable

The past due balances by credit quality indicator of notes receivable are as follows:

(in thousands)	1- 30 days Past Due		31-89 days Past Due		> 90 days Past Due		Total Past Due		Current		Total  Notes Receivable
As of September 30, 2021
Senior	$	—	$	—	$	17,917	$	17,917	$	105,609	$	123,526
Subordinated	—		—		8,838		8,838		25,354		34,192
Unsecured	—		—		—		—		1,410		1,410
	$	—	$	—	$	26,755	$	26,755	$	132,373	$	159,128
As of December 31, 2020
Senior	$	—	$	—	$	15,200	$	15,200	$	89,516	$	104,716
Subordinated	—		—		2,209		2,209		31,025		33,234
Unsecured	—		—		—		—		1,367		1,367
	$	—	$	—	$	17,409	$	17,409	$	121,908	$	139,317