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Finance Assets (Tables)
 6 Months Ended
Jun. 30, 2014
Receivables [Abstract]  
Financing Receivables
Finance receivables at June 30, 2014 and December 31, 2013 consisted of the following:
 
June 30, 2014
 
North America
 
International
 
Total
Sales-type lease receivables
 

 
 

 
 

Gross finance receivables
$
1,320,426

 
$
444,861

 
$
1,765,287

Unguaranteed residual values
110,195

 
21,512

 
131,707

Unearned income
(278,782
)
 
(100,561
)
 
(379,343
)
Allowance for credit losses
(13,143
)
 
(7,604
)
 
(20,747
)
Net investment in sales-type lease receivables
1,138,696

 
358,208

 
1,496,904

Loan receivables
 

 
 

 
 

Loan receivables
383,532

 
56,050

 
439,582

Allowance for credit losses
(10,775
)
 
(2,149
)
 
(12,924
)
Net investment in loan receivables
372,757

 
53,901

 
426,658

Net investment in finance receivables
$
1,511,453

 
$
412,109

 
$
1,923,562

 
 
 
 
 
 
 
December 31, 2013
 
North America
 
International
 
Total
Sales-type lease receivables
 

 
 

 
 

Gross finance receivables
$
1,456,420

 
$
456,759

 
$
1,913,179

Unguaranteed residual values
121,339

 
21,553

 
142,892

Unearned income
(299,396
)
 
(101,311
)
 
(400,707
)
Allowance for credit losses
(14,165
)
 
(9,703
)
 
(23,868
)
Net investment in sales-type lease receivables
1,264,198

 
367,298

 
1,631,496

Loan receivables
 

 
 

 
 

Loan receivables
397,815

 
49,054

 
446,869

Allowance for credit losses
(11,165
)
 
(1,916
)
 
(13,081
)
Net investment in loan receivables
386,650

 
47,138

 
433,788

Net investment in finance receivables
$
1,650,848

 
$
414,436

 
$
2,065,284
Allowance for Credit Losses on Financing Receivables
Activity in the allowance for credit losses for the six months ended June 30, 2014 and 2013 was as follows:
 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
Balance at January 1, 2014
$
14,165

 
$
9,703

 
$
11,165

 
$
1,916

 
$
36,949

Amounts charged to expense
2,360

 
(350
)
 
4,742

 
1,034

 
7,786

Accounts written off
(3,382
)
 
(1,749
)
 
(5,132
)
 
(801
)
 
(11,064
)
Balance at June 30, 2014
$
13,143

 
$
7,604

 
$
10,775

 
$
2,149

 
$
33,671

 
 
 
 
 
 
 
 
 
 
 
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
3,022

 
784

 
4,625

 
524

 
8,955

Accounts written off
(4,397
)
 
(2,268
)
 
(5,388
)
 
(895
)
 
(12,948
)
Balance at June 30, 2013
$
15,604

 
$
7,178

 
$
11,559

 
$
1,760

 
$
36,101
Past Due Financing Receivables
The aging of gross finance receivables at June 30, 2014 and December 31, 2013 was as follows:
 
June 30, 2014
 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
< 31 days
$
1,248,259

 
$
412,514

 
$
365,972

 
$
53,933

 
$
2,080,678

> 30 days and < 61 days
29,229

 
9,627

 
10,132

 
1,176

 
50,164

> 60 days and < 91 days
20,140

 
6,542

 
2,919

 
485

 
30,086

> 90 days and < 121 days
6,540

 
4,578

 
1,887

 
224

 
13,229

> 120 days
16,258

 
11,600

 
2,622

 
232

 
30,712

Total
$
1,320,426

 
$
444,861

 
$
383,532

 
$
56,050

 
$
2,204,869

Past due amounts > 90 days
 

 
 

 
 

 
 

 
 

Still accruing interest
$
6,540

 
$
4,578

 
$
—

 
$
—

 
$
11,118

Not accruing interest
16,258

 
11,600

 
4,509

 
456

 
32,823

Total
$
22,798

 
$
16,178

 
$
4,509

 
$
456

 
$
43,941


 
December 31, 2013
 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
< 31 days
$
1,383,253

 
$
425,923

 
$
379,502

 
$
42,573

 
$
2,231,251

> 30 days and < 61 days
32,102

 
11,760

 
10,464

 
4,391

 
58,717

> 60 days and < 91 days
20,830

 
5,724

 
3,330

 
1,363

 
31,247

> 90 days and < 121 days
6,413

 
3,979

 
1,809

 
311

 
12,512

> 120 days
13,822

 
9,373

 
2,710

 
416

 
26,321

Total
$
1,456,420

 
$
456,759

 
$
397,815

 
$
49,054

 
$
2,360,048

Past due amounts > 90 days
 

 
 

 
 

 
 

 
 

Still accruing interest
$
6,413

 
$
3,979

 
$
—

 
$
—

 
$
10,392

Not accruing interest
13,822

 
9,373

 
4,519

 
727

 
28,441

Total
$
20,235

 
$
13,352

 
$
4,519

 
$
727

 
$
38,833
Financing Receivable Credit Quality Indicators
 
June 30,
2014
 
December 31,
2013
Sales-type lease receivables
 

 
 

Low
$
988,555

 
$
1,081,853

Medium
225,106

 
244,379

High
47,293

 
51,851

Not Scored
59,472

 
78,337

Total
$
1,320,426

 
$
1,456,420

Loan receivables
 

 
 

Low
$
263,924

 
$
279,607

Medium
93,594

 
95,524

High
10,968

 
11,511

Not Scored
15,046

 
11,173

Total
$
383,532

 
$
397,815
Schedule of Components of Leveraged Lease Investments
Our investment in leveraged lease assets at June 30, 2014 and December 31, 2013 consisted of the following:
 
June 30,
2014
 
December 31,
2013
Rental receivables
$
53,051

 
$
61,721

Unguaranteed residual values
13,181

 
13,235

Principal and interest on non-recourse loans
(29,023
)
 
(35,449
)
Unearned income
(3,778
)
 
(5,097
)
Investment in leveraged leases
33,431

 
34,410

Less: deferred taxes related to leveraged leases
(13,245
)
 
(15,078
)
Net investment in leveraged leases
$
20,186

 
$
19,332