Finance Receivables (Tables)

3 Months Ended

Mar. 31, 2014

Finance receivables held for investment at March 31, 2014 and December 31, 2013, were comprised as follows:

	March 31, 2014
	Retail Installment Contracts Held for Investment
	Loans Acquired Individually			Purchased Receivables Portfolios			Total			Receivables from Dealers Held for Investment			Unsecured Consumer Loans
Unpaid principal balance	$	22,826,639		$	1,566,897		$	24,393,536		$	109,105		$	1,217,755
Loan loss allowance (Note 3)		(2,444,552	)		(206,170	)		(2,650,722	)		(1,035	)		(203,190	)
Discount		(649,416	)		(41,311	)		(690,727	)		—			(14,866	)
Capitalized origination costs and fees		35,086			—			35,086			130			846
Net carrying balance	$	19,767,757		$	1,319,416		$	21,087,173		$	108,200		$	1,000,545

	December 31, 2013
	Retail Installment Contracts Held for Investment
	Loans Acquired Individually			Purchased Receivables Portfolios			Total			Receivables from Dealers Held for Investment			Unsecured Consumer Loans
Unpaid principal balance	$	21,238,281		$	1,961,060		$	23,199,341		$	95,835		$	1,165,778
Loan loss allowance (Note 3)		(2,132,634	)		(226,356	)		(2,358,990	)		(1,090	)		(179,350	)
Discount		(573,462	)		(81,216	)		(654,678	)		—			(32,831	)
Capitalized origination costs		33,936			—			33,936			—			592
Net carrying balance	$	18,566,121		$	1,653,488		$	20,219,609		$	94,745		$	954,189

Changes in accretable yield on the Company’s purchased receivables portfolios for the periods indicated were as follows:

	For the Three Months Ended
	March 31, 2014			March 31, 2013
Balance — beginning of period	$	403,400		$	816,854
Additions (loans acquired during the period)		—			—
Accretion of accretable yield		(65,046	)		(135,199	)
Reclassifications from nonaccretable difference		24,469			61,693
Balance — end of period	$	362,823		$	743,348