Summary of significant accounting (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Property, Plant and Equipment

Depreciation is computed on a straight-line basis based on the estimated useful lives of the associated real estate assets.

	Useful Lives (in years)
Land and Building Improvements	10-30
Manufactured Homes	10-25
Furniture, Fixture and Equipment	5
In-place leases	Expected term
Above and below-market leases	Applicable lease term

Schedule of Accounts, Notes, Loans and Financing Receivable

The allowance reflects our best estimate of collectibility risks on outstanding receivables. Our allowance for doubtful accounts was as follows:

	December 31,
(amounts in thousands):	2019			2018			2017
Balance, beginning of year	$	5,230		$	5,545		$	5,378
Provision for losses	3,929			4,154			4,181
Write-offs	(2,573		)	(4,469		)	(4,014		)
Balance, end of year	$	6,586		$	5,230		$	5,545

Tax Treatment Of Dividends And Distributions Table

During the years ended December 31, 2019, 2018 and 2017, our tax treatment of common stock distributions, as adjusted for the stock split, was as follows (unaudited): 

	2019		2018		2017
Tax status of common stock distributions deemed paid during the year:
Ordinary income	$	1.241	$	1.069	$	0.829
Long-term capital gains	—		—		0.359
Non-dividend distributions	—		—		—
Distributions declared per common stock outstanding	$	1.241	$	1.069	$	1.188