2.4.0.8010050 - Disclosure - Finance Receivablestruefalsefalse1false falsefalseFROM_Jan01_2013_TO_Jun30_2013http://www.sec.gov/CIK0001390213duration2013-01-01T00:00:002013-06-30T00:00:001true 1us-gaap_ReceivablesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Receivables2false 2us-gaap_FinancingReceivablesTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1falsefalsefalse00Note 5. Finance Receivables  Assets representing rights to receive money on demand or at fixed or determinable dates are referred to as finance receivables. Our finance receivable portfolios consist of our Net investments in direct financing leases and Notes receivable. Notes Receivable In December 2010, we provided financing of $40.0 million to China Alliance Properties Limited, a subsidiary of Shanghai Forte Land Co., Ltd (“Forte”). The interest-only mortgage note was provided through a collateralized loan that is guaranteed by Forte's parent company, Fosun International Limited, and has an interest rate of 11% and matures in December 2015. At both June 30, 2013 and December 31, 2012, the principal balance of the note receivable was $40.0 million. Credit Quality of Finance Receivables We generally seek investments in facilities that we believe are critical to each tenant's business and that we believe have a low risk of tenant defaults. At both June 30, 2013 and December 31, 2012, none of the balances of our finance receivables were past due and we had not established any allowances for credit losses. Additionally, there have been no modifications of finance receivables during the six months ended June 30, 2013. We evaluate the credit quality of our tenant receivables utilizing an internal 5-point credit rating scale, with 1 representing the highest credit quality and 5 representing the lowest. The credit quality evaluation of our tenant receivables was last updated in the second quarter of 2013. A summary of our finance receivables by internal credit quality rating for the periods presented is as follows (dollars in thousands):<div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 17px"><td style="width: 204px; text-align:left;border-color:#000000;min-width:204px;"> </td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 108px; text-align:left;border-color:#000000;min-width:108px;"> </td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 108px; text-align:left;border-color:#000000;min-width:108px;"> </td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; text-align:left;border-color:#000000;min-width:130px;"> </td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; text-align:left;border-color:#000000;min-width:130px;"> </td></tr><tr style="height: 15px"><td style="width: 204px; text-align:center;border-color:#000000;min-width:204px;"> </td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td colspan="3" style="width: 221px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:221px;">Number of Tenants at</td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td colspan="5" style="width: 285px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:285px;">Net Investments in Direct Financing Leases at</td></tr><tr style="height: 15px"><td style="width: 204px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:204px;">Internal Credit Quality Indicator</td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td style="width: 108px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:108px;">June 30, 2013</td><td style="width: 5px; border-top-style:solid;border-top-width:1px;text-align:center;border-color:#000000;min-width:5px;"> </td><td style="width: 108px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:108px;">December 31, 2012</td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td colspan="2" style="width: 140px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:140px;">June 30, 2013</td><td style="width: 5px; border-top-style:solid;border-top-width:1px;text-align:center;border-color:#000000;min-width:5px;"> </td><td colspan="2" style="width: 140px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:140px;">December 31, 2012</td></tr><tr style="height: 17px"><td style="width: 204px; border-top-style:solid;border-top-width:1px;text-align:center;border-color:#000000;min-width:204px;">1</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 108px; border-top-style:solid;border-top-width:1px;text-align:center;border-color:#000000;min-width:108px;">1</td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td style="width: 108px; border-top-style:solid;border-top-width:1px;text-align:center;border-color:#000000;min-width:108px;">1</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 130px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:130px;"> 2,245</td><td style="width: 5px; text-align:right;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 130px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:130px;"> 2,239</td></tr><tr style="height: 17px"><td style="width: 204px; text-align:center;border-color:#000000;min-width:204px;">2</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 108px; text-align:center;border-color:#000000;min-width:108px;">1</td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td style="width: 108px; text-align:center;border-color:#000000;min-width:108px;">2</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; text-align:right;border-color:#000000;min-width:130px;"> 37,840</td><td style="width: 5px; text-align:right;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; text-align:right;border-color:#000000;min-width:130px;"> 60,218</td></tr><tr style="height: 17px"><td style="width: 204px; text-align:center;border-color:#000000;min-width:204px;">3</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 108px; text-align:center;border-color:#000000;min-width:108px;">6</td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td style="width: 108px; text-align:center;border-color:#000000;min-width:108px;">8</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; text-align:right;border-color:#000000;min-width:130px;"> 348,544</td><td style="width: 5px; text-align:right;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; text-align:right;border-color:#000000;min-width:130px;"> 413,415</td></tr><tr style="height: 17px"><td style="width: 204px; text-align:center;border-color:#000000;min-width:204px;">4</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 108px; text-align:center;border-color:#000000;min-width:108px;">3</td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td style="width: 108px; text-align:center;border-color:#000000;min-width:108px;">0</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; text-align:right;border-color:#000000;min-width:130px;"> 86,447</td><td style="width: 5px; text-align:right;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; text-align:right;border-color:#000000;min-width:130px;"> -</td></tr><tr style="height: 17px"><td style="width: 204px; text-align:center;border-color:#000000;min-width:204px;">5</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 108px; text-align:center;border-color:#000000;min-width:108px;">0</td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td style="width: 108px; text-align:center;border-color:#000000;min-width:108px;">0</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:130px;"> -</td><td style="width: 5px; text-align:right;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:130px;"> -</td></tr><tr style="height: 17px"><td style="width: 204px; text-align:left;border-color:#000000;min-width:204px;"> </td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 108px; text-align:left;border-color:#000000;min-width:108px;"> </td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 108px; text-align:left;border-color:#000000;min-width:108px;"> </td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 130px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:right;border-color:#000000;min-width:130px;"> 475,076</td><td style="width: 5px; text-align:right;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 130px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:right;border-color:#000000;min-width:130px;"> 475,872</td></tr></table></div>At June 30, 2013 and December 31, 2012, Other assets, net included $0.6 million and $1.0 million, respectively, of accounts receivable related to amounts billed under these direct financing leases. <div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 17px"><td style="width: 200px; text-align:left;border-color:#000000;min-width:200px;"> </td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 110px; text-align:left;border-color:#000000;min-width:110px;"> </td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 110px; text-align:left;border-color:#000000;min-width:110px;"> </td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; text-align:left;border-color:#000000;min-width:130px;"> </td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; text-align:left;border-color:#000000;min-width:130px;"> </td></tr><tr style="height: 15px"><td style="width: 200px; text-align:center;border-color:#000000;min-width:200px;"> </td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td colspan="3" style="width: 225px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:225px;">Number of Obligors at</td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td colspan="5" style="width: 285px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:285px;">Notes Receivable at</td></tr><tr style="height: 15px"><td style="width: 200px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:200px;">Internal Credit Quality Indicator</td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td style="width: 110px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:110px;">June 30, 2013</td><td style="width: 5px; border-top-style:solid;border-top-width:1px;text-align:center;border-color:#000000;min-width:5px;"> </td><td style="width: 110px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:110px;">December 31, 2012</td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td colspan="2" style="width: 140px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:140px;">June 30, 2013</td><td style="width: 5px; border-top-style:solid;border-top-width:1px;text-align:center;border-color:#000000;min-width:5px;"> </td><td colspan="2" style="width: 140px; border-top-style:solid;border-top-width:1px;border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:140px;">December 31, 2012</td></tr><tr style="height: 17px"><td style="width: 200px; border-top-style:solid;border-top-width:1px;text-align:center;border-color:#000000;min-width:200px;">1</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 110px; border-top-style:solid;border-top-width:1px;text-align:center;border-color:#000000;min-width:110px;">-</td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td style="width: 110px; border-top-style:solid;border-top-width:1px;text-align:center;border-color:#000000;min-width:110px;">-</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 130px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:130px;"> -</td><td style="width: 5px; text-align:right;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 130px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:130px;"> -</td></tr><tr style="height: 17px"><td style="width: 200px; text-align:center;border-color:#000000;min-width:200px;">2</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 110px; text-align:center;border-color:#000000;min-width:110px;">-</td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td style="width: 110px; text-align:center;border-color:#000000;min-width:110px;">-</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; text-align:right;border-color:#000000;min-width:130px;"> -</td><td style="width: 5px; text-align:right;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; text-align:right;border-color:#000000;min-width:130px;"> -</td></tr><tr style="height: 17px"><td style="width: 200px; text-align:center;border-color:#000000;min-width:200px;">3</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 110px; text-align:center;border-color:#000000;min-width:110px;">1</td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td style="width: 110px; text-align:center;border-color:#000000;min-width:110px;">1</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; text-align:right;border-color:#000000;min-width:130px;"> 40,000</td><td style="width: 5px; text-align:right;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; text-align:right;border-color:#000000;min-width:130px;"> 40,000</td></tr><tr style="height: 17px"><td style="width: 200px; text-align:center;border-color:#000000;min-width:200px;">4</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 110px; text-align:center;border-color:#000000;min-width:110px;">-</td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td style="width: 110px; text-align:center;border-color:#000000;min-width:110px;">-</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; text-align:right;border-color:#000000;min-width:130px;"> -</td><td style="width: 5px; text-align:right;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; text-align:right;border-color:#000000;min-width:130px;"> -</td></tr><tr style="height: 17px"><td style="width: 200px; text-align:center;border-color:#000000;min-width:200px;">5</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 110px; text-align:center;border-color:#000000;min-width:110px;">-</td><td style="width: 5px; text-align:center;border-color:#000000;min-width:5px;"> </td><td style="width: 110px; text-align:center;border-color:#000000;min-width:110px;">-</td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:130px;"> -</td><td style="width: 5px; text-align:right;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:10px;"> </td><td style="width: 130px; border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:130px;"> -</td></tr><tr style="height: 17px"><td style="width: 200px; text-align:center;border-color:#000000;min-width:200px;"> </td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 110px; text-align:left;border-color:#000000;min-width:110px;"> </td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 110px; text-align:left;border-color:#000000;min-width:110px;"> </td><td style="width: 5px; text-align:left;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 130px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:right;border-color:#000000;min-width:130px;"> 40,000</td><td style="width: 5px; text-align:right;border-color:#000000;min-width:5px;"> </td><td style="width: 10px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:left;border-color:#000000;min-width:10px;">$</td><td style="width: 130px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:right;border-color:#000000;min-width:130px;"> 40,000</td></tr></table></div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for financing receivables. Examples of financing receivables include, but are not limited to, loans, trade accounts receivables, notes receivable, credit cards, and receivables relating to a lessor's right(s) to payment(s) from a lease other than an operating lease that is recognized as assets.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 55 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=7880640&loc=SL6953791-111525 false0Finance ReceivablesfalseFinance ReceivablesUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.cpa17global.com/role/DisclosureFinanceReceivables12