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SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
 12 Months Ended
Dec. 31, 2021
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS
SCHEDULE II
VALUATION AND QUALIFYING ACCOUNTS
For the Years Ended December 31, 2021, 2020 and 2019
(dollars in thousands)


 Balance at Beginning of Year Charged to Earnings RecoveriesUncollectible Accounts Written-off Balance at End
of Year
Year ended December 31, 2021         
Allowance for loan losses$2,458 $3,886 $— $— $6,344 
Allowance for credit losses - sales-type lease128 49 — — 177 
  $2,586  $3,935  $— $—  $6,521 
Year ended December 31, 2020        
Allowance for loan losses (1)
 $542  $1,916 $— $— $2,458 
Allowance for credit losses - sales-type lease (1)
 189  (61)— — 128 
  $731  $1,855  $— $—  $2,586 
Year ended December 31, 2019        
Allowance for doubtful accounts (2)
 $3,706  $— $— $(3,706)$— 
Straight-line rent receivable allowance (2)
35,778 — — (35,778)— 
Allowance for loan losses1,258 1,238 — (1,932)564 
$40,742 $1,238  $— $(41,416) $564 
(1)    In conjunction with the adoption of Topic 326 on January 1, 2020, the Company recognized the cumulative effect through an adjustment to equity to increase (decrease) cumulative distributions in excess of net income by ($22,000) and $189,000 for loan loss reserves and allowance for credit losses - sales-type lease, respectively. These amounts are included in the balances at beginning of year for 2020 but are excluded from the balances at end of year for 2019.
(2)    Balances written-off in connection with the adoption of Topic 842 on January 1, 2019.