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

 
 

 
 

 
 
 
 
 
 
Gross finance receivables
$
1,286,624

 
$
366,669

 
$
1,653,293

 
$
1,456,420

 
$
456,759

 
$
1,913,179

Unguaranteed residual values
105,205

 
18,291

 
123,496

 
121,339

 
21,553

 
142,892

Unearned income
(270,196
)
 
(83,110
)
 
(353,306
)
 
(299,396
)
 
(101,311
)
 
(400,707
)
Allowance for credit losses
(10,281
)
 
(5,129
)
 
(15,410
)
 
(14,165
)
 
(9,703
)
 
(23,868
)
Net investment in sales-type lease receivables
1,111,352

 
296,721

 
1,408,073

 
1,264,198

 
367,298

 
1,631,496

Loan receivables
 

 
 

 
 

 
 

 
 

 
 

Loan receivables
376,987

 
47,665

 
424,652

 
397,815

 
49,054

 
446,869

Allowance for credit losses
(10,912
)
 
(1,788
)
 
(12,700
)
 
(11,165
)
 
(1,916
)
 
(13,081
)
Net investment in loan receivables
366,075

 
45,877

 
411,952

 
386,650

 
47,138

 
433,788

Net investment in finance receivables
$
1,477,427

 
$
342,598

 
$
1,820,025

 
$
1,650,848

 
$
414,436

 
$
2,065,284
Schedule of Financing Receivables, Minimum Payments
Maturities of gross sales-type lease finance receivables at December 31, 2014 were as follows:
 
Sales-type Lease Receivables
 
North America
 
International
 
Total
2015
$
580,232

 
$
146,670

 
$
726,902

2016
362,876

 
104,442

 
467,318

2017
214,582

 
67,824

 
282,406

2018
97,914

 
36,227

 
134,141

2019
25,497

 
10,760

 
36,257

Thereafter
5,523

 
746

 
6,269

Total
$
1,286,624

 
$
366,669

 
$
1,653,293
Allowance For Credit Losses On Financing Receivables
Activity in the allowance for credit losses for the years ended December 31, 2014, 2013 and 2012 was as follows:
 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
Balance at December 31, 2011
$
28,661

 
$
12,039

 
$
20,272

 
$
2,458

 
$
63,430

Amounts charged to expense
2,276

 
994

 
3,278

 
903

 
7,451

Accounts written off
(13,958
)
 
(4,371
)
 
(11,228
)
 
(1,230
)
 
(30,787
)
Balance at December 31, 2012
16,979

 
8,662

 
12,322

 
2,131

 
40,094

Amounts charged to expense
4,584

 
4,553

 
9,663

 
1,254

 
20,054

Accounts written off
(7,398
)
 
(3,512
)
 
(10,820
)
 
(1,469
)
 
(23,199
)
Balance at December 31, 2013
14,165

 
9,703

 
11,165

 
1,916

 
36,949

Amounts charged to expense
4,346

 
866

 
10,237

 
1,626

 
17,075

Accounts written off
(8,230
)
 
(5,440
)
 
(10,490
)
 
(1,754
)
 
(25,914
)
Balance at December 31, 2014
$
10,281

 
$
5,129

 
$
10,912

 
$
1,788

 
$
28,110
Past Due Financing Receivables
The aging of finance receivables at December 31, 2014 and 2013 was as follows:
 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
December 31, 2014
 

 
 

 
 

 
 

 
 

1 - 30 days
$
1,217,623

 
$
347,236

 
$
359,672

 
$
45,678

 
$
1,970,209

31 - 60 days
23,242

 
6,207

 
9,245

 
1,201

 
39,895

61 - 90 days
24,198

 
4,494

 
3,498

 
413

 
32,603

> 90 days
21,561

 
8,732

 
4,572

 
373

 
35,238

Total
$
1,286,624

 
$
366,669

 
$
376,987

 
$
47,665

 
$
2,077,945

Past due amounts > 90 days
 

 
 

 
 

 
 

 
 

Still accruing interest
$
5,931

 
$
2,517

 
$
—

 
$
—

 
$
8,448

Not accruing interest
15,630

 
6,215

 
4,572

 
373

 
26,790

Total
$
21,561

 
$
8,732

 
$
4,572

 
$
373

 
$
35,238

 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
December 31, 2013
 

 
 

 
 

 
 

 
 

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
The table below shows the North America portfolio at December 31, 2014 and 2013 by relative risk class (low, medium, high) based on the relative scores of the accounts within each class. The relative scores are determined based on a number of factors, including the company type, ownership structure, payment history and financial information. A fourth class is shown for accounts that are not scored. Absence of a score is not indicative of the credit quality of the account. The degree of risk, as defined by the third party, refers to the relative risk that an account in the next 12 month period may become delinquent.
•
Low risk accounts are companies with very good credit scores and are considered to approximate the top 30% of all commercial borrowers.
•
Medium risk accounts are companies with average to good credit scores and are considered to approximate the middle 40% of all commercial borrowers.
•
High risk accounts are companies with poor credit scores, are delinquent or are at risk of becoming delinquent and are considered to approximate the bottom 30% of all commercial borrowers.
 
December 31,
 
2014
 
2013
Sales-type lease receivables
 

 
 

Low
$
936,979

 
$
1,081,853

Medium
230,799

 
244,379

High
45,202

 
51,851

Not Scored
73,644

 
78,337

Total
$
1,286,624

 
$
1,456,420

Loan receivables
 

 
 

Low
$
259,436

 
$
279,607

Medium
96,243

 
95,524

High
10,913

 
11,511

Not Scored
10,395

 
11,173

Total
$
376,987

 
$
397,815