Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2020

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

Schedule II – Valuation and Qualifying Accounts

The following is the analysis of Valuation and Qualifying Accounts for the years ended years ended December 31, 2019 and 2018. There were no similar amounts for the year ended December 31, 2020.

Description	Balance at Beginning of Year			Additions			Deductions			Balance at End of Year
Year Ended December 31, 2019
Allowance for doubtful accounts	$	6,309		$	—		$	(6,309)	(1)	$	—
Total	$	6,309		$	—		$	(6,309)		$	—
Year Ended December 31, 2018
Reserve for program development costs (2)	$	7,632		$	651	(3)	$	(8,283)		$	—
Allowance for doubtful accounts and other reserves	12,683		(4)	2,531			(8,905)			6,309
Unsecured note reserve	15,300			—			(15,300)			—
Total	$	35,615		$	3,182		$	(32,488)		$	6,309

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(1)Upon adoption of ASC 842, the Company recognizes all changes in the collectability assessment for an operating lease as an adjustment to rental revenue and does not record an allowance for uncollectable accounts.

(2)Classified as discontinued operations.

(3)Represents additions to the reserve during the period from January 1, 2018 through January 31, 2018, prior to the sale of Cole Capital.

(4)Includes $1.0 million classified as discontinued operations.