Receivables and Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2022

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, 2022		December 31, 2021
Senior	$	95,501	$	108,370
Subordinated	17,406		27,801
Unsecured	5,379		1,512
Total notes receivable	118,286		137,683
Total allowance for notes receivable credit losses	11,413		16,779
Total notes receivable, net of allowance	$	106,873	$	120,904
Current portion, net of allowance	$	52,381	$	54,453
Long-term portion, net of allowance	$	54,492	$	66,451

Schedule of Financing Receivable Credit Quality Indicators

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

(in thousands)	2022		2021		2020		Prior		Total
Senior	$	—	$	7,838	$	—	$	87,663	$	95,501
Subordinated	—		—		—		17,406		17,406
Unsecured	424		2,109		1,131		1,715		5,379
Total notes receivable	$	424	$	9,947	$	1,131	$	106,784	$	118,286

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:

(in thousands)	September 30, 2022		December 31, 2021
Beginning balance	$	16,779	$	19,484
Provision for credit losses	303		709
Write-offs	(5,669)		(3,414)
Ending balance	$	11,413	$	16,779

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, 2022
Senior	$	—	$	—	$	15,188	$	15,188	$	80,313	$	95,501
Subordinated	—		—		2,209		2,209		15,197		17,406
Unsecured	20		40		20		80		5,299		5,379
	$	20	$	40	$	17,417	$	17,477	$	100,809	$	118,286
As of December 31, 2021
Senior	$	—	$	—	$	—	$	—	$	108,370	$	108,370
Subordinated	—		—		2,209		2,209		25,592		27,801
Unsecured	—		—		—		—		1,512		1,512
	$	—	$	—	$	2,209	$	2,209	$	135,474	$	137,683