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Transferred Receivables and Financed Lease Debt
9 Months Ended
Sep. 30, 2011
Transferred Receivables and Financed Lease Debt [Abstract] 
Transferred Receivables and Financed Lease Debt
7. Transferred Receivables and Financed Lease Debt
The Company transferred gross financing receivables of $2.8 million and $19.1 million for the three months ended September 30, 2011 and 2010, and $32.9 million and $39.9 million for the nine months ended September 30, 2011 and 2010, to third parties that meet the sale criteria under FASB ASC 860, Transfers and Servicing. In exchange, for the three months ended September 30, 2011 and 2010, the Company received cash of $2.6 million and $18.1 million and recorded a profit on the sales of $0.2 million and $3.7 million, respectively. For the nine months ended September 30, 2011 and 2010, the Company received cash of $30.5 million and $38.3 million and recorded a profit on the sales of $2.4 million and $4.7 million, respectively. The receivables are transferred non-recourse to third parties which accept all credit, interest, and termination risk from the underlying issuers. Continuing involvement with the transferred assets is limited only to billing and remitting payments on behalf of some third parties at the specific direction of the third parties.