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Finance Assets (Tables)
 9 Months Ended
Sep. 30, 2013
Receivables [Abstract]  
Financing Receivables
Finance receivables consisted of the following:
 
September 30, 2013
 
North America
 
International
 
Total
Sales-type lease receivables
 

 
 

 
 

Gross finance receivables
$
1,466,556

 
$
446,810

 
$
1,913,366

Unguaranteed residual values
127,846

 
21,248

 
149,094

Unearned income
(299,700
)
 
(100,451
)
 
(400,151
)
Allowance for credit losses
(15,326
)
 
(7,823
)
 
(23,149
)
Net investment in sales-type lease receivables
1,279,376

 
359,784

 
1,639,160

Loan receivables
 

 
 

 
 

Loan receivables
389,828

 
51,455

 
441,283

Allowance for credit losses
(11,498
)
 
(1,849
)
 
(13,347
)
Net investment in loan receivables
378,330

 
49,606

 
427,936

Net investment in finance receivables
$
1,657,706

 
$
409,390

 
$
2,067,096

 
 
 
 
 
 
 
December 31, 2012
 
North America
 
International
 
Total
Sales-type lease receivables
 

 
 

 
 

Gross finance receivables
$
1,581,711

 
$
461,510

 
$
2,043,221

Unguaranteed residual values
148,664

 
21,025

 
169,689

Unearned income
(316,030
)
 
(104,258
)
 
(420,288
)
Allowance for credit losses
(16,979
)
 
(8,662
)
 
(25,641
)
Net investment in sales-type lease receivables
1,397,366

 
369,615

 
1,766,981

Loan receivables
 

 
 

 
 

Loan receivables
414,960

 
47,293

 
462,253

Allowance for credit losses
(12,322
)
 
(2,131
)
 
(14,453
)
Net investment in loan receivables
402,638

 
45,162

 
447,800

Net investment in finance receivables
$
1,800,004

 
$
414,777

 
$
2,214,781
Allowance for Credit Losses on Financing Receivables
Activity in the allowance for credit losses for the nine months ended September 30, 2013 and 2012 was as follows:
 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
Balance at January 1, 2013
$
16,979

 
$
8,662

 
$
12,322

 
$
2,131

 
$
40,094

Amounts charged to expense
4,617

 
2,031

 
7,265

 
793

 
14,706

Accounts written off
(6,270
)
 
(2,870
)
 
(8,089
)
 
(1,075
)
 
(18,304
)
Balance at September 30, 2013
$
15,326

 
$
7,823

 
$
11,498

 
$
1,849

 
$
36,496

 
 
 
 
 
 
 
 
 
 
 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
Balance at January 1, 2012
$
28,661

 
$
12,039

 
$
20,272

 
$
2,458

 
$
63,430

Amounts charged to expense
1,171

 
1,489

 
4,069

 
703

 
7,432

Accounts written off
(12,694
)
 
(3,708
)
 
(8,864
)
 
(973
)
 
(26,239
)
Balance at September 30, 2012
$
17,138

 
$
9,820

 
$
15,477

 
$
2,188

 
$
44,623
Past Due Financing Receivables
The aging of gross finance receivables at September 30, 2013 and December 31, 2012 was as follows:
 
September 30, 2013
 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
< 31 days
$
1,400,998

 
$
417,881

 
$
372,330

 
$
49,330

 
$
2,240,539

> 30 days and < 61 days
27,467

 
8,845

 
9,233

 
1,276

 
46,821

> 60 days and < 91 days
18,255

 
5,346

 
3,544

 
431

 
27,576

> 90 days and < 121 days
5,383

 
3,982

 
2,026

 
221

 
11,612

> 120 days
14,453

 
10,756

 
2,695

 
197

 
28,101

Total
$
1,466,556

 
$
446,810

 
$
389,828

 
$
51,455

 
$
2,354,649

Past due amounts > 90 days
 

 
 

 
 

 
 

 
 

Still accruing interest
$
5,383

 
$
3,982

 
$
—

 
$
—

 
$
9,365

Not accruing interest
14,453

 
10,756

 
4,721

 
418

 
30,348

Total
$
19,836

 
$
14,738

 
$
4,721

 
$
418

 
$
39,713


 
December 31, 2012
 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
< 31 days
$
1,497,797

 
$
435,780

 
$
392,108

 
$
45,324

 
$
2,371,009

> 30 days and < 61 days
37,348

 
9,994

 
12,666

 
1,368

 
61,376

> 60 days and < 91 days
24,059

 
5,198

 
4,577

 
285

 
34,119

> 90 days and < 121 days
6,665

 
3,327

 
2,319

 
179

 
12,490

> 120 days
15,842

 
7,211

 
3,290

 
137

 
26,480

Total
$
1,581,711

 
$
461,510

 
$
414,960

 
$
47,293

 
$
2,505,474

Past due amounts > 90 days
 

 
 

 
 

 
 

 
 

Still accruing interest
$
6,665

 
$
3,327

 
$
—

 
$
—

 
$
9,992

Not accruing interest
15,842

 
7,211

 
5,609

 
316

 
28,978

Total
$
22,507

 
$
10,538

 
$
5,609

 
$
316

 
$
38,970
Financing Receivable Credit Quality Indicators
 
September 30,
2013
 
December 31,
2012
Sales-type lease receivables
 

 
 

Low
$
1,097,080

 
$
1,016,413

Medium
260,434

 
450,432

High
53,569

 
43,658

Not Scored
55,473

 
71,208

Total
$
1,466,556

 
$
1,581,711

Loan receivables
 

 
 

Low
$
271,874

 
$
254,567

Medium
92,579

 
136,069

High
11,666

 
14,624

Not Scored
13,709

 
9,700

Total
$
389,828

 
$
414,960
Schedule of Components of Leveraged Lease Investments
Our investment in leveraged lease assets at September 30, 2013 and December 31, 2012 consisted of the following:
 
September 30,
2013
 
December 31,
2012
Rental receivables
$
68,918

 
$
83,254

Unguaranteed residual values
13,644

 
14,177

Principal and interest on non-recourse loans
(41,836
)
 
(55,092
)
Unearned income
(5,868
)
 
(7,793
)
Investment in leveraged leases
34,858

 
34,546

Less: deferred taxes related to leveraged leases
(16,319
)
 
(19,372
)
Net investment in leveraged leases
$
18,539

 
$
15,174