The Company is the lessor for its residential and non-residential leases and these leases will continue to be accounted for as operating leases under the lease standard.

For the nine months ended September 30, 2021, approximately 97% of the Company’s total lease revenue is generated from residential apartment leases that are generally twelve months or less in length. The residential apartment leases may include lease income related to such items as utility recoveries, parking, storage and pet rent that the Company treats as a single lease component because the amenities cannot be leased on their own and the timing and pattern of revenue recognition are the same. The collection of

lease payments at lease commencement is probable and therefore the Company subsequently recognizes lease income over the lease term on a straight-line basis. Residential leases are renewable upon consent of both parties on an annual or monthly basis.

For the nine months ended September 30, 2021, approximately 3% of the Company’s total lease revenue is generated by non-residential leases that are generally for terms ranging between five to ten years. The non-residential leases generally consist of ground floor retail spaces and master-leased parking garages that serve as additional amenities for our residents. The non-residential leases may include lease income related to such items as utility recoveries, parking rent and storage rent that the Company treats as a single lease component because the amenities cannot be leased on their own and the timing and pattern of revenue recognition are the same. The collection of lease payments at lease commencement is probable and therefore the Company subsequently recognizes lease income over the lease term on a straight-line basis. Non-residential leases are renewable with market-based renewal options.

The following table presents the lease income types relating to lease payments for residential and non-residential leases along with the total other rental income for the nine months ended September 30, 2021 and 2020 (amounts in thousands):

	Nine Months Ended September 30, 2021								Nine Months Ended September 30, 2020
Income Type	Residential Leases			Non-Residential Leases		Total			Residential Leases			Non-Residential Leases			Total
Residential and non-residential rent	$	1,629,778		$	45,680	$	1,675,458		$	1,783,298		$	36,263		$	1,819,561
Utility recoveries (RUBS income) (1)		55,331			519		55,850			52,538			509			53,047
Parking rent		30,403			465		30,868			29,052			324			29,376
Other lease revenue (2)		(19,442	)		2,914		(16,528	)		(19,000	)		(5,530	)		(24,530	)
Total lease revenue	$	1,696,070		$	49,578		1,745,648		$	1,845,888		$	31,566			1,877,454
Parking revenue							18,455									16,648
Other revenue							54,764									64,168
Total other rental income (3)							73,219									80,816
Rental income						$	1,818,867								$	1,958,270

The following table presents the lease income types relating to lease payments for residential and non-residential leases along with the total other rental income for the quarters ended September 30, 2021 and 2020 (amounts in thousands):

	Quarter Ended September 30, 2021							Quarter Ended September 30, 2020
Income Type	Residential Leases			Non-Residential Leases		Total		Residential Leases			Non-Residential Leases			Total
Residential and non-residential rent	$	551,474		$	14,443	$	565,917	$	576,192		$	6,042		$	582,234
Utility recoveries (RUBS income) (1)		18,798			189		18,987		17,306			134			17,440
Parking rent		10,513			103		10,616		9,592			101			9,693
Other lease revenue (2)		(472	)		1,776		1,304		(12,727	)		(4,299	)		(17,026	)
Total lease revenue	$	580,313		$	16,511		596,824	$	590,363		$	1,978			592,341
Parking revenue							6,883								5,336
Other revenue							19,499								24,756
Total other rental income (3)							26,382								30,092
Rental income						$	623,206							$	622,433

The economic impact of the pandemic on a subset of our residents and tenants has led to elevated levels of bad debt, which was reduced, in part, by governmental rental assistance payments paid on their behalf. We continue to work with our residents and tenants on payment plans and collections and our bad debt allowance policies remain consistent from those existing prior to the pandemic.

The following table presents residential and non-residential accounts receivable and straight-line receivable balances for the Company’s properties as of September 30, 2021 and December 31, 2020 (amounts in thousands):

	Residential							Non-Residential
Balance Sheet (Other assets):	September 30, 2021				December 31, 2020			September 30, 2021			December 31, 2020
Resident/tenant accounts receivable balances	$	42,126			$	30,856		$	4,001		$	7,598
Allowance for doubtful accounts		(37,669	)			(24,021	)		(3,442	)		(6,527	)
Net receivable balances	$	4,457		(1)	$	6,835		$	559		$	1,071

Straight-line receivable balances	$	12,650			$	19,992		$	12,759		$	13,413

The following table presents residential bad debt for the Company’s properties for the nine months and quarters ended September 30, 2021 and 2020 (amounts in thousands):

	Nine Months Ended September 30,						Quarter Ended September 30,
Income Statement (Rental income):		2021			2020			2021			2020
Bad debt, net (1)	$	29,751		$	29,419		$	3,979		$	16,071
% of rental income		1.7	%		1.5	%		0.7	%		2.6	%

Due to the impact of COVID-19 and the resulting economic impact on our non-residential tenants, we recognized a non-cash write-off of non-residential straight-line lease receivables of approximately $0.1 million and $12.9 million during the nine months ended September 30, 2021 and 2020, respectively. In addition, we reduced rental revenues by approximately $5.7 million and $5.6 million during the nine months ended September 30, 2021 and 2020, respectively, due to rent payment deferrals/abatements granted to our non-residential tenants.