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VALUATION AND QUALIFYING ACCOUNTS
 12 Months Ended
Dec. 31, 2013
Valuation and Qualifying Accounts [Abstract]  
Valuation and Qualifying Accounts
Schedule II – Valuation and Qualifying Accounts
(in thousands)

 
Balance at Beginning of Year
 
Additions Charged to Costs and Expenses
 
Amounts Written-off Against the Allowance, Net of Recoveries
 
Balance at End of Year
Allowance for management fees – commercial finance:
 
 
 
 
 
 
 
December 31, 2013
$
29,586

 
$
6,643

 
$
—

 
$
36,229

December 31, 2012
10,307

 
19,279

 
—

 
29,586

December 31, 2011
2,486

 
7,821

 
—

 
10,307

 
 
 
 
 
 
 
 
Allowance for management fees – real estate:
 

 
 

 
 

 
 

December 31, 2013
$
2,517

 
$
(2,518
)
 
$
1

 
$
—

December 31, 2012
2,268

 
389

 
(140
)
 
2,517

December 31, 2011
—

 
2,268

 
—

 
2,268

 
 
 
 
 
 
 
 
Allowance for doubtful accounts– financial fund management:
 

 
 

 
 

 
 

December 31, 2013
$
457

 
$
199

 
$
(656
)
 
$
—

December 31, 2012
—

 
457

 
—

 
457

December 31, 2011
—

 
—

 
—

 
—

 
 
 
 
 
 
 
 
Allowance for investments in commercial finance assets:
 

 
 

 
 

 
 

December 31, 2013
$
—

 
$
(42
)
 
$
42


$
—

December 31, 2012
—

 
(16
)
 
16

 
—

December 31, 2011
210

 
1,187

 
(1,397
)
(1) 
—

 
 
 
 
 
 
 
 
Allowance for rent receivables:
 

 
 

 
 

 
 

December 31, 2013
$
68

 
$
(17
)
 
$
(37
)
 
$
14

December 31, 2012
29

 
39

 
—

 
68

December 31, 2011
—

 
29

 
—

 
29

 
(1)    Includes a $482,000 reduction due to the deconsolidation of LEAF.