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Finance Assets (Tables)
 12 Months Ended
Dec. 31, 2017
Receivables [Abstract]  
Financing Receivables
Finance receivables at December 31, 2017 and 2016 consisted of the following:
 
December 31, 2017
 
December 31, 2016
 
North America
 
International
 
Total
 
North America
 
International
 
Total
Sales-type lease receivables
 

 
 

 
 

 
 
 
 
 
 
Gross finance receivables
$
1,023,549

 
$
292,059

 
$
1,315,608

 
$
1,088,053

 
$
273,262

 
$
1,361,315

Unguaranteed residual values
74,093

 
14,202

 
88,295

 
90,190

 
13,655

 
103,845

Unearned income
(216,720
)
 
(62,325
)
 
(279,045
)
 
(223,908
)
 
(60,458
)
 
(284,366
)
Allowance for credit losses
(7,721
)
 
(2,794
)
 
(10,515
)
 
(8,247
)
 
(2,647
)
 
(10,894
)
Net investment in sales-type lease receivables
873,201

 
241,142

 
1,114,343

 
946,088

 
223,812

 
1,169,900

Loan receivables
 

 
 

 
 

 
 

 
 

 
 

Loan receivables
339,373

 
34,492

 
373,865

 
374,147

 
32,716

 
406,863

Allowance for credit losses
(7,098
)
 
(1,020
)
 
(8,118
)
 
(8,517
)
 
(1,089
)
 
(9,606
)
Net investment in loan receivables
332,275

 
33,472

 
365,747

 
365,630

 
31,627

 
397,257

Net investment in finance receivables
$
1,205,476

 
$
274,614

 
$
1,480,090

 
$
1,311,718

 
$
255,439

 
$
1,567,157
Schedule of Financing Receivables, Minimum Payments
Maturities of gross sales-type lease finance receivables at December 31, 2017 were as follows:
 
Sales-type Lease Receivables
 
North America
 
International
 
Total
2018
$
513,886

 
$
130,804

 
$
644,690

2019
262,303

 
74,546

 
336,849

2020
154,581

 
49,203

 
203,784

2021
70,307

 
27,443

 
97,750

2022
18,340

 
9,104

 
27,444

Thereafter
4,132

 
959

 
5,091

Total
$
1,023,549

 
$
292,059

 
$
1,315,608
Allowance For Credit Losses On Financing Receivables
Activity in the allowance for credit losses for the years ended December 31, 2017, 2016 and 2015 was as follows:
 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
Balance at December 31, 2014
$
10,125

 
$
5,023

 
$
11,068

 
$
1,788

 
$
28,004

Amounts charged to expense
1,189

 
890

 
8,286

 
1,023

 
11,388

Accounts written off
(4,708
)
 
(2,371
)
 
(9,330
)
 
(1,293
)
 
(17,702
)
Balance at December 31, 2015
6,606

 
3,542

 
10,024

 
1,518

 
21,690

Amounts charged to expense
5,136

 
1,161

 
6,238

 
836

 
13,371

Accounts written off
(3,495
)
 
(2,056
)
 
(7,745
)
 
(1,265
)
 
(14,561
)
Balance at December 31, 2016
8,247

 
2,647

 
8,517

 
1,089

 
20,500

Amounts charged to expense
7,544

 
1,280

 
6,273

 
510

 
15,607

Accounts written off
(8,070
)
 
(1,133
)
 
(7,692
)
 
(579
)
 
(17,474
)
Balance at December 31, 2017
$
7,721

 
$
2,794

 
$
7,098

 
$
1,020

 
$
18,633
Past Due Financing Receivables
The aging of finance receivables at December 31, 2017 and 2016 was as follows:
 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
December 31, 2017
 

 
 

 
 

 
 

 
 

1 - 90 days
$
971,002

 
$
286,170

 
$
330,503

 
$
34,239

 
$
1,621,914

> 90 days
52,547

 
5,889

 
8,870

 
253

 
67,559

Total
$
1,023,549

 
$
292,059

 
$
339,373

 
$
34,492

 
$
1,689,473

Past due amounts > 90 days
 

 
 

 
 

 
 

 
 

Still accruing interest
$
10,807

 
$
1,738

 
$
—

 
$
—

 
$
12,545

Not accruing interest
41,740

 
4,151

 
8,870

 
253

 
55,014

Total
$
52,547

 
$
5,889

 
$
8,870

 
$
253

 
$
67,559

As of December 31, 2017, North American sales-type lease receivables aged greater than 90 days had a full contract value of $53 million. As of February 15, 2018, we received payments with a contract value of $28 million related to these receivables.
 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
December 31, 2016
 

 
 

 
 

 
 

 
 

1 - 90 days
$
1,025,313

 
$
269,247

 
$
366,726

 
$
32,420

 
$
1,693,706

> 90 days
62,740

 
4,015

 
7,421

 
296

 
74,472

Total
$
1,088,053

 
$
273,262

 
$
374,147

 
$
32,716

 
$
1,768,178

Past due amounts > 90 days
 

 
 

 
 

 
 

 
 

Still accruing interest
$
8,831

 
$
972

 
$
—

 
$
—

 
$
9,803

Not accruing interest
53,909

 
3,043

 
7,421

 
296

 
64,669

Total
$
62,740

 
$
4,015

 
$
7,421

 
$
296

 
$
74,472
Financing Receivable Credit Quality Indicators
The table below shows the North America portfolio at December 31, 2017 and 2016 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. Some accounts are not scored; however, 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 may become delinquent in the next 12 month period.
•
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,
 
2017
 
2016
Sales-type lease receivables
 

 
 

Low
$
819,776

 
$
879,823

Medium
148,000

 
135,953

High
21,728

 
22,600

Not Scored
34,045

 
49,677

Total
$
1,023,549

 
$
1,088,053

Loan receivables
 

 
 

Low
$
262,646

 
$
296,598

Medium
56,744

 
53,647

High
6,791

 
7,216

Not Scored
13,192

 
16,686

Total
$
339,373

 
$
374,147