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Investment in Mortgage Notes and Notes Receivable Investment in Mortgage Notes and Notes Receivable (Tables)
 9 Months Ended
Sep. 30, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]  
Allowance for Credit Losses [Text Block]
The following summarizes the activity within the allowance for credit losses related to mortgage notes, unfunded commitments and notes receivable for the nine months ended September 30, 2020 (in thousands):
Mortgage notes receivableUnfunded commitmentsNotes receivableTotal
Allowance for credit losses at January 1, 2020$2,000 $114 $49 $2,163 
Credit loss expense3,684 30 6,669 10,383 
Charge-offs— — — — 
Recoveries— — — — 
Allowance for credit losses$5,684 $144 $6,718 $12,546 
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
The following table summarizes the carrying amounts of accounts receivable as of September 30, 2020 and December 31, 2019 (in thousands):
September 30, 2020December 31, 2019
Receivable from tenants$77,192 $11,373 
Receivable from non-tenants597 2,103 
Straight-line rent receivable51,925 73,382 
Total$129,714 $86,858 

During the nine months ended September 30, 2020, the Company wrote-off receivables from tenants totaling $25.7 million and straight-line rent receivables totaling $36.9 million directly to rental revenue in the accompanying consolidated statements of (loss) income and comprehensive (loss) income upon determination that the collectibility of these receivables or future lease payments from these tenants was no longer probable. Additionally, the Company determined that future rental revenue related to these tenants will be recognized on a cash basis. The $36.9 million in write-offs of straight-line rent receivables were comprised of $25.4 million of straight-line rent receivable and $11.5 million of sub-lessor ground lease straight-line rent receivable.
As of September 30, 2020, receivable from tenants includes fixed rent payments of approximately $75.4 million that were deferred due to the COVID-19 pandemic and determined to be collectible. Additionally, the Company has amounts due from tenants that were not booked as receivables as the full amounts were not deemed probable of collection as a result of COVID-19 pandemic. While deferments for this and future periods delay rent payments, these deferments do not release tenants from the obligation to pay the deferred amounts in the future. The repayment terms for these deferments vary by tenant and agreements with certain tenants are still being negotiated.
Mortgage Receivable [Member]  
Accounts, Notes, Loans and Financing Receivable [Line Items]  
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
Investment in mortgage notes, including related accrued interest receivable, at September 30, 2020 and December 31, 2019 consists of the following (in thousands):
Outstanding principal amount of mortgageCarrying amount as ofUnfunded commitments
DescriptionYear of OriginationInterest RateMaturity DateSeptember 30, 2020December 31, 2019 (1)September 30, 2020
Attraction property Powells Point, North Carolina20197.75 %6/30/2025$27,423 $27,631 $27,423 $— 
Fitness & wellness property Omaha, Nebraska20177.85 %1/3/202710,905 11,201 10,977 — 
Fitness & wellness property Merriam, Kansas20197.55 %7/31/20298,673 8,931 5,985 417 
Ski property Girdwood, Alaska20198.25 %12/31/202938,106 37,895 37,000 18,894 
Fitness & wellness property Omaha, Nebraska20167.85 %6/30/20306,551 6,755 5,803 4,367 
Experiential lodging property Nashville, Tennessee20197.01 %9/30/203171,223 68,605 70,396 — 
Eat & play property Austin, Texas201211.31 %6/1/203311,428 11,883 11,582 — 
Ski property West Dover and Wilmington, Vermont200711.78 %12/1/203451,050 51,028 51,050 — 
Four ski properties Ohio and Pennsylvania200710.75 %12/1/203437,562 37,420 37,562 — 
Ski property Chesterland, Ohio201211.21 %12/1/20344,550 4,401 4,550 — 
Ski property Hunter, New York20168.57 %1/5/203621,000 21,000 21,000 — 
Eat & play property Midvale, Utah201510.25 %5/31/203617,505 18,131 17,505 — 
Eat & play property West Chester, Ohio20159.75 %8/1/203618,068 18,676 18,068 — 
Private school property Mableton, Georgia20179.02 %4/30/20375,012 5,186 5,048 — 
Fitness & wellness property Fort Collins, Colorado20187.85 %1/31/203810,292 10,404 10,360 — 
Early childhood education center Lake Mary, Florida20197.87 %5/9/20394,200 4,339 4,258 — 
Eat & play property Eugene, Oregon20198.13 %6/17/203914,700 14,799 14,800 — 
Early childhood education center Lithia, Florida20178.25 %10/31/20393,959 3,726 4,024 — 
$362,207 $362,011 $357,391 $23,678