ACCOUNTING POLICIES AND PRONOUNCEMENTS (Tables)

3 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

Amortized Cost Basis on Financing Receivables

The following table summarizes the amortized cost basis of financing receivables by portfolio segment as of March 31, 2020:

($ in thousands)	MUD receivables		SID receivables		TIF receivables		Net investments in lease receivable		Notes receivable		Total
Collection experience	$	286,157	$	42,103	$	3,853	$	2,950	$	36,247	$	371,310

Allowance for Credit Losses on Financing Receivables

The following table presents the activity in the allowance for credit losses for financing receivables by portfolio segment for the three months ended March 31, 2020:

($ in thousands)	MUD receivables		SID receivables		TIF receivables		Net investments in lease receivable		Notes receivable			Trade accounts receivable (a)
Beginning balance as of January 1, 2020	$	—	$	—	$	—	$	17	$	209		$	—
Current-period provision for expected credit losses	—		—		—		—		39			60
Write-offs	—		—		—		—		(1		)	—
Recoveries	—		—		—		—		—			—
Ending balance as of March 31, 2020	$	—	$	—	$	—	$	17	$	247		$	60

(a)

Trade accounts receivable are presented within accounts receivable, net on the consolidated balance sheet. Accounts receivable, net also includes receivables related to operating leases. Collectability and related allowance for amounts due under operating leases is assessed under the guidance of ASC 842. Reserves related to operating lease receivables are not included in the above table.