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

 
 

 
 

Gross finance receivables
$
1,291,312

 
$
385,037

 
$
1,676,349

Unguaranteed residual values
106,940

 
19,324

 
126,264

Unearned income
(272,035
)
 
(87,954
)
 
(359,989
)
Allowance for credit losses
(12,906
)
 
(5,486
)
 
(18,392
)
Net investment in sales-type lease receivables
1,113,311

 
310,921

 
1,424,232

Loan receivables
 

 
 

 
 

Loan receivables
385,919

 
51,525

 
437,444

Allowance for credit losses
(10,944
)
 
(1,901
)
 
(12,845
)
Net investment in loan receivables
374,975

 
49,624

 
424,599

Net investment in finance receivables
$
1,488,286

 
$
360,545

 
$
1,848,831

 
 
 
 
 
 
 
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 nine months ended September 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
3,232

 
35

 
7,759

 
1,366

 
12,392

Write-offs and other
(4,491
)
 
(4,252
)
 
(7,980
)
 
(1,381
)
 
(18,104
)
Balance at September 30, 2014
$
12,906

 
$
5,486

 
$
10,944

 
$
1,901

 
$
31,237

 
 
 
 
 
 
 
 
 
 
 
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

Write-offs and other
(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
Past Due Financing Receivables
The aging of gross finance receivables at September 30, 2014 and December 31, 2013 was as follows:
 
September 30, 2014
 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
1 - 30 days
$
1,226,023

 
$
362,131

 
$
369,148

 
$
49,688

 
$
2,006,990

31 - 60 days
25,851

 
6,045

 
9,079

 
1,077

 
42,052

61 - 90 days
16,857

 
4,866

 
3,410

 
425

 
25,558

> 90 days
22,581

 
11,995

 
4,282

 
335

 
39,193

Total
$
1,291,312

 
$
385,037

 
$
385,919

 
$
51,525

 
$
2,113,793

Past due amounts > 90 days
 

 
 

 
 

 
 

 
 

Still accruing interest
$
5,541

 
$
3,501

 
$
—

 
$
—

 
$
9,042

Not accruing interest
17,040

 
8,494

 
4,282

 
335

 
30,151

Total
$
22,581

 
$
11,995

 
$
4,282

 
$
335

 
$
39,193


 
December 31, 2013
 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
1 - 30 days
$
1,383,253

 
$
425,923

 
$
379,502

 
$
42,573

 
$
2,231,251

31 - 60 days
32,102

 
11,760

 
10,464

 
4,391

 
58,717

61 - 90 days
20,830

 
5,724

 
3,330

 
1,363

 
31,247

> 90 days
20,235

 
13,352

 
4,519

 
727

 
38,833

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
 
September 30,
2014
 
December 31,
2013
Sales-type lease receivables
 

 
 

Low
$
976,711

 
$
1,081,853

Medium
212,695

 
244,379

High
45,206

 
51,851

Not Scored
56,700

 
78,337

Total
$
1,291,312

 
$
1,456,420

Loan receivables
 

 
 

Low
$
267,394

 
$
279,607

Medium
92,497

 
95,524

High
11,565

 
11,511

Not Scored
14,463

 
11,173

Total
$
385,919

 
$
397,815
Schedule of Components of Leveraged Lease Investments
Our investment in leveraged lease assets at September 30, 2014 and December 31, 2013 consisted of the following:
 
September 30,
2014
 
December 31,
2013
Rental receivables
$
50,544

 
$
61,721

Unguaranteed residual values
12,561

 
13,235

Principal and interest on non-recourse loans
(27,658
)
 
(35,449
)
Unearned income
(2,982
)
 
(5,097
)
Investment in leveraged leases
32,465

 
34,410

Less: deferred taxes related to leveraged leases
(12,621
)
 
(15,078
)
Net investment in leveraged leases
$
19,844

 
$
19,332