Lease Incentives (Tables)

3 Months Ended

Mar. 31, 2020

Lease Incentives

Summary of lease incentives by component

Our lease incentive balances at March 31, 2020 and December 31, 2019 are as follows (in thousands):

		March 31, 2020		December 31, 2019
Non-contingent lease incentives	$	2,764	$	2,552

Summary of lease incentive activity

	2020							2019
		Funding		Amortization		Reclassification			Funding		Amortization		Write-off
Non-contingent lease incentives	$	13	$	(101)	$	300	(1)	$	—	$	(87)	$	(12,093)	(2)

(1) We reclassified a $300 interim working capital loan as lease incentive. See Note 4. Notes Receivable for further discussion.

(2) 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.