Loans Receivable Loans Receivable (Tables)

3 Months Ended

Mar. 31, 2021

At March 31, 2021 and December 31, 2020, loans receivable were as follows:


(In thousands)	March 31, 2021		December 31, 2020
Amortized cost (net of allowance for expected credit losses):
Real estate loans	$	51,717	$	51,910
Commercial loans	25,179		33,003
Total	$	76,896	$	84,913

Fair value:
Real estate loans	$	53,325	$	53,593
Commercial loans	25,179		33,003
Total	$	78,504	$	86,596

Financing Receivable, Allowance for Credit Loss

The following table presents the rollforward of the allowance for expected credit losses for loans receivable for the three months ended March 31, 2021:


	Real Estate Loans		Commercial Loans		Total
(In thousands)
Allowance for expected credit losses at December 31, 2020	$	1,683	$	3,754	$	5,437

Provision for expected credit losses	(75)		(1,164)		(1,239)
Allowance for expected credit losses at March 31, 2021	$	1,608	$	2,590	$	4,198

The following table presents the rollforward of the allowance for expected credit losses for loans receivable for the three months ended March 31, 2020:


	Real Estate Loans		Commercial Loans		Total
(In thousands)
Allowance for expected credit losses at January 1, 2020	$	1,502	$	644	$	2,146
Cumulative effect adjustment resulting from changes in accounting principles	(905)		548		(357)
Provision for expected credit losses	838		1,301		2,139
Allowance for expected credit losses at March 31, 2020	$	1,435	$	2,493	$	3,928