Financing Receivables (Tables)

12 Months Ended

Dec. 31, 2017

These receivables, collectively referred to as short-term payment plans and included in the current portion of financing receivables, were comprised of the following on December 31, 2017 and 2016:



(In thousands)	2017			2016
Second Generation Meaningful Use Installment Plans, gross	$	96		$	3,080
Fixed Periodic Payment Plans, gross	8,985			1,988
Short-term payment plans, gross	9,081			5,068

Less: allowance for losses	(638		)	(1,796		)
Less: unearned income	—			—
Short-term payment plans, net	$	8,443		$	3,272

Components of Lease Receivables

The components of these lease receivables were as follows on December 31:



(In thousands)	2017			2016
Sales-type leases, gross	$	22,968		$	8,981
Less: allowance for losses	(2,606		)	(402		)
Less: unearned income	(2,265		)	(797		)
Sales-type leases, net	$	18,097		$	7,782

Future Minimum Lease Payments to be Received

Future minimum lease payments to be received subsequent to December 31, 2017 are as follows:



(In thousands)
2018	$	6,905
2019	5,619
2020	4,540
2021	3,337
2022	1,770
Thereafter	797
Total minimum lease payments to be received	22,968
Less allowance for losses	(2,606		)
Less unearned income	(2,265		)
Net lease receivables	$	18,097

Roll-Forward of Allowance for Financing Credit Losses

The following table is a roll-forward of the allowance for financing credit losses for the years ended December 31, 2017 and 2016:



(In thousands)	Beginning Balance		Provision		Charge-offs			Recoveries		Ending Balance
December 31, 2017	$	2,198	$	1,823	$	(777	)	$	—	$	3,244
December 31, 2016	$	654	$	1,762	$	(218	)	$	—	$	2,198

Analysis of Age of Financing Receivables Amounts

The following is an analysis of the age of financing receivables amounts (excluding short-term payment plans) that have been reclassified to trade accounts receivable and were past due as of December 31, 2017 and December 31, 2016:



(In thousands)	1 to 90 Days Past Due		91 to 180 Days Past Due		181 + Days Past Due		Total Past Due
December 31, 2017	$	980	$	171	$	—	$	1,151
December 31, 2016	$	228	$	31	$	34	$	293

Categories of Customer Financing Receivables

The table below categorizes customer financing receivable balances (excluding short term payment plans), none of which are considered past due, based on the age of the oldest payment outstanding that has been reclassified to trade accounts receivable:



(In thousands)	December 31, 2017			December 31, 2016
Stratification of uninvoiced customer financing receivables based on aging of related trade accounts receivable:
1 to 90 Days Past Due	$	11,300		$	6,167
91 to 180 Days Past Due	3,727			550
181+ Days Past Due	967			273
Total uninvoiced customer financing receivables balances of customers with a trade accounts receivable	$	15,994		$	6,990
Total uninvoiced customer financing receivables of customers with no related trade accounts receivable	4,709			1,194
Total financing receivables with contractual maturities of one year or less	9,081			5,068
Less allowance for losses	(3,244		)	(2,198		)
Total financing receivables	$	26,540		$	11,054