Loans and Finance Receivables Held for Investment and Allowance for Credit Losses (Tables)

6 Months Ended

Jun. 30, 2019

Loans and finance receivables held for investment consisted of the following as of June 30, 2019 and December 31, 2018 (in thousands):



	June 30, 2019		December 31, 2018
Term loans	$	936,053	$	956,755
Lines of credit	238,105		188,199
Other loans and finance receivables ⁽¹⁾	10,964		—
Total Unpaid Principal Balance	1,185,122		1,144,954
Net deferred origination costs	22,487		24,453
Total loans and finance receivables held for investment	$	1,207,609	$	1,169,407

Schedule of Allowance for Loan Losses

The change in the allowance for credit losses for the three and six months ended June 30, 2019 and 2018 consisted of the following (in thousands):



	Three Months Ended June 30,						Six Months Ended June 30,
	2019			2018			2019			2018
Balance at beginning of period	$	147,406		$	118,921		$	140,040		$	109,015
Recoveries of previously charged off amounts	4,523			3,206			8,437			6,551
Loans and finance receivables charged off	(49,141		)	(31,362		)	(88,980		)	(61,094		)
Provision for credit losses	42,951			33,293			86,242			69,586
Allowance for credit losses at end of period	$	145,739		$	124,058		$	145,739		$	124,058

Schedule of Non-delinquent and Delinquent Loans

The following table contains information, on a combined basis, regarding the unpaid principal balance we originated related to non-delinquent, paying and non-paying delinquent loans and finance receivables as of June 30, 2019 and December 31, 2018 (in thousands):



	June 30, 2019		December 31, 2018
Current loans and finance receivables	$	1,060,465	$	1,031,449
Delinquent: paying (accrual status)	52,735		54,427
Delinquent: non-paying (non-accrual status)	71,922		59,078
Total	$	1,185,122	$	1,144,954

The following table shows an aging analysis of the unpaid principal balance related to loans and finance receivables by delinquency status as of June 30, 2019 and December 31, 2018 (in thousands):



	June 30, 2019		December 31, 2018
By delinquency status:
Current loans and finance receivables	$	1,060,465	$	1,031,449
1-14 calendar days past due	23,798		27,655
15-29 calendar days past due	15,518		14,665
30-59 calendar days past due	23,931		21,470
60-89 calendar days past due	18,162		19,031
90 + calendar days past due	43,248		30,684
Total unpaid principal balance	$	1,185,122	$	1,144,954