Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2012

Allowance for credit losses and recorded investment in financing receivables

The following table summarizes the Company’s allowance for credit losses and recorded investment in financing receivables for the nine months ended September 30, 2012:



	Finance Leases		Notes Receivable		Total
Allowance for credit losses
Balance at January 1, 2012	$	210	$	2,047	$	2,257
Provision for credit losses	261		—		261
Recoveries	48		—		48
Write-offs	—		—		—
Balance at September 30, 2012	$	519	$	2,047	$	2,566

Allowance resulting from individual impairment evaluation	$	519	$	2,047	$	2,566
Allowance resulting from collective impairment evaluation	—		—		—

Financing receivables individually evaluated for impairment	$	100,436	$	12,882	$	113,318
Financing receivables collectively evaluated for impairment	—		—		—

The following table summarizes the Company’s allowance for credit losses and recorded investment in financing receivables for the nine months ended September 30, 2011:



	Finance Leases			Notes Receivable			Total
Allowance for credit losses
Balance at January 1, 2011	$	378		$	470		$	848
Provision for credit losses	47			1,872			1,919
Recoveries	111			5,454			5,565
Write-offs	(365		)	(5,956		)	(6,321		)
Balance at September 30, 2011	$	171		$	1,840		$	2,011

Allowance resulting from individual impairment evaluation	$	171		$	1,840		$	2,011
Allowance resulting from collective impairment evaluation	—			—			—

Financing receivables individually evaluated for impairment	$	105,468		$	12,768		$	118,236
Financing receivables collectively evaluated for impairment	—			—			—

Summarizes the Company's aging of past-due notes receivable

The following table summarizes the Company’s aging of past-due notes receivable balances:



	September 30, 2012		December 31, 2011
30-59 days past due	$	—	$	—
60-89 days past due	—		—
> 89 days past due	1,702		1,495
Total past due	$	1,702	$	1,495