Loans Receivable Loans Receivable (Tables)

9 Months Ended

Sep. 30, 2020

Receivables [Abstract]

Schedule of Loans Receivable

oans receivable were as follows:

(In thousands)	September 30, 2020		December 31, 2019
Amortized cost (net of allowance for expected credit losses):
Real estate loans	$	52,089	$	58,541
Commercial loans	32,682		33,258
Total	$	84,771	$	91,799
Fair value:
Real estate loans	$	53,848	$	59,853
Commercial loans	32,682		34,760
Total	$	86,530	$	94,613

Financing Receivable, Allowance for Credit Loss

The following table presents the rollforward of the allowance for expected credit losses for loans receivable for the nine months ended September 30, 2020:

	Real Estate Loans		Commercial Loans		Total
(In thousands)
Allowance for expected credit losses at January 1, 2020	$	1,502	$	644	$	2,146
Cumulative effect adjustment resulting from changes in accounting principles	(905)		548		(357)
Provision for expected credit losses	1,162		2,892		4,054
Allowance for expected credit losses at September 30, 2020	$	1,759	$	4,084	$	5,843

The following table presents the rollforward of the allowance for expected credit losses for loans receivable for the three months ended September 30, 2020:

	Real Estate Loans		Commercial Loans		Total
(In thousands)
Allowance for expected credit losses at July 1, 2020	$	4,318	$	4,401	$	8,719
Provision for expected credit losses	(2,559)		(317)		(2,876)
Allowance for expected credit losses at September 30, 2020	$	1,759	$	4,084	$	5,843