Net Investment in Direct Financing Leases (Tables) (DFL Portfolio)

9 Months Ended

Sep. 30, 2014

DFL Portfolio

Loans Receivable

Schedule of components of net investment in DFLs

	September 30,		December 31,
	2014		2013
Minimum lease payments receivable	$	24,329,517	$	24,808,386
Estimated residual values		4,126,426		4,134,405
Less unearned income		(21,210,821)		(21,789,392)
Net investment in direct financing leases	$	7,245,122	$	7,153,399
Properties subject to direct financing leases		363		364

Summary of the Company's internal ratings for net investment in DFLs

	Carrying		Percentage of DFL	Internal Ratings
Investment Type	Amount		Portfolio	Performing DFLs		Watch List DFLs		Workout DFLs
Senior housing	$	1,492,862	20	$	1,121,658	$	371,204	$	—
Post-acute/skilled nursing		5,628,369	78		5,628,369		—		—
Hospital		123,891	2		123,891		—		—
	$	7,245,122	100	$	6,873,918	$	371,204	$	—