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Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2019
Accounting Policies [Abstract]  
Summary of Financing Receivables
The following table reflects the carrying value of the Company’s financing receivables by type of borrower, the method by which the Company monitors the credit quality of its financing receivables on a quarterly basis and the grade as of December 31, 2019.
Class of Financing Receivable
 
Credit Quality Indicator
 
Grade
 
December 31, 2019
$
 
December 31, 2018
$
Advances to equity-accounted for investments
 
Other internal metrics
 
Performing
 
9,930
 
9,930

 
 
 
 
 
 
9,930
 
9,930

Summarizes Change in Capitalized Dry-Docking Activity
The following table summarizes the change in the Company’s capitalized dry-docking costs, from January 1, 2017 to December 31, 2019:

 
Year Ended December 31,
 
2019
$
 
2018
$
 
2017
$
Balance at the beginning of the year
56,019

 
48,460

 
49,298

Cost incurred for dry docking
45,371

 
27,896

 
16,239

Dry-dock amortization
(26,682
)
 
(20,326
)
 
(17,077
)
Write-down / sale of vessels
(2,901
)
 
(11
)
 

Balance at the end of the year
71,807


56,019


48,460