Lease Incentives (Tables)

9 Months Ended

Sep. 30, 2019

Lease Incentives

Summary of lease incentives by component

Our lease incentives balances at September 30, 2019 and December 31, 2018 are as follows (in thousands):

		September 30, 2019		December 31, 2018
Non-contingent lease incentives	$	2,590	$	14,443

Summary of lease incentive activity

The following table summarizes our lease incentive activity for the nine months ended September 30, 2019 and 2018(in thousands):

	Nine Months Ended September 30,
	2019							2018
		Funding		Amortization		Reclassification			Funding		Amortization
Non-contingent lease incentives	$	322	$	(281)	$	(11,893)	(1)	$	1,272	$	(1,292)
Contingent lease incentives		—		—		—			—		(359)
Net increase (decrease) in lease incentives	$	322	$	(281)	$	(11,893)		$	1,272	$	(1,651)

(1) In accordance with ASC 842 lease standard adopted on January 1, 2019, we wrote-off $12,093 of lease incentives related to leases for which we determined it is not probable we will collect substantially all of the contractual lease obligation through maturity. See Note 1. General for further discussion. Additionally, we reclassified a $200 interim working capital loan as lease incentive. See Note 4. Notes Receivable for further discussion.