<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>10301 - Disclosure - Allowance for Credit Losses</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

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		&lt;p style="margin:0pt;text-align:left;font-family:Times New Roman;font-size: 10pt"&gt;
			&lt;font style="display: inline;font-weight:bold;"&gt;3. &lt;/font&gt;&lt;font style="display: inline;font-weight:bold;"&gt;Allowance&lt;/font&gt;&lt;font style="display: inline;font-weight:bold;"&gt; for credit losses:&lt;/font&gt;
		&lt;/p&gt;
		&lt;p style="margin:0pt;text-align:left;font-family:Times New Roman;font-size: 9pt"&gt;
			&lt;font style="text-indent:0pt;margin-left:0pt; width:270.75pt;"&gt;&lt;/font&gt;&lt;font style="text-indent:0pt;margin-left:0pt; width:-1pt;text-align:left"&gt;&lt;font style="display: inline;font-size:9pt;"&gt;&lt;/font&gt;&lt;/font&gt;
		&lt;/p&gt;
		&lt;p style="margin:0pt;text-align:left;font-family:Times New Roman;font-size: 10pt"&gt;
			&lt;font style="display: inline;"&gt;There was &lt;/font&gt;&lt;font style="display: inline;"&gt;no&lt;/font&gt;&lt;font style="display: inline;"&gt; allowance for credit losses or delinquent amounts d&lt;/font&gt;&lt;font style="display: inline;"&gt;ue to the Company as of June 30&lt;/font&gt;&lt;font style="display: inline;"&gt;, 2013&lt;/font&gt;&lt;font style="display: inline;"&gt;. At December 31, 2012, accounts receivable allowances for doubtful accounts pursuant to operating leases totaled $&lt;/font&gt;&lt;font style="display: inline;"&gt;10&lt;/font&gt;&lt;font style="display: inline;"&gt; thousand.&lt;/font&gt;&lt;font style="display: inline;"&gt;&amp;nbsp;&lt;/font&gt;&lt;font style="display: inline;"&gt;Such allowance was reversed during the first half of 2013 relative to collections of delinquent amounts.&lt;/font&gt;
		&lt;/p&gt;
		&lt;p style="margin:0pt;line-height:normal;font-family:Times New Roman;text-align:center;font-size: 10pt"&gt;
			&lt;font style="display: inline;"&gt;&amp;nbsp;&lt;/font&gt;
		&lt;/p&gt;
		&lt;p&gt;&lt;font size="1"&gt; &lt;/font&gt;&lt;/p&gt;
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