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Allowance for Doubtful Accounts (Tables)
 12 Months Ended
Dec. 31, 2020
Receivables [Abstract]  
Schedule of Notes Receivable Disaggregated by Vintage Year The following table presents the Company’s two tiers of notes receivable further disaggregated by year of origination, as well as write-off activity for the year ended December 31, 2020:
Notes Receivable
Amortized Cost Basis by Origination Year
20202019201820172016PriorTotal
(in thousands)
Notes Receivable
Standard notes receivable$12,592 $10,474 $19,185 $22,566 $28 $1,573 $66,418 
Elevated risk notes receivable$— $617 $— $3,969 $— $1,374 $5,960 
Current-period gross write-offs$— $— $1,748 $1,540 $1,970 $67 $5,325 
Current-period recoveries— — — — — — — 
Current-period net write-offs $— $— $1,748 $1,540 $1,970 $67 $5,325 
Schedule of Age Analysis of Past-Due Note Receivable
The following table provides information as to the status of payment on the Company’s notes receivable which were past due as of December 31, 2020:
 Age Analysis of Past-Due Notes Receivable as of December 31, 2020
0-90 Days91 - 180 DaysGreater than 181 DaysTotal
(in thousands)
Notes Receivable
Standard notes receivable$1,001 $3,794 $3,712 $8,507 
Elevated risk notes receivable253 330 5,377 5,960 
$1,254 $4,124 $9,089 $14,467 
Schedule of Accounts Receivable, Allowance for Doubtful Accounts
The following table provides a summary of the changes in the Company’s allowance for doubtful accounts on a portfolio segment basis for the year ended December 31, 2020:

Allowance for doubtful accounts
Portfolio Segment:December 31,
2019
Cumulative effect of ASC 326 adoption1
Write-Offs2
Bad Debt ExpenseDecember 31,
2020
(in thousands)
Accounts receivable$39,903 $36,709 $(31,139)$5,579 $51,052 
Notes receivable
Standard notes receivable$6,667 $5,236 $(2,238)$3,593 $13,258 
Elevated risk notes receivable5,823 291 (3,087)464 3,491 
Total notes receivable$12,490 $5,527 $(5,325)$4,057 $16,749 
Total accounts and notes receivable$52,393 $42,236 $(36,464)$9,636 $67,801 
1.Represents the pre-tax one-time adjustment to the Company’s 2020 opening retained earnings balance in accordance with the adoption of the CECL accounting guidance.
2.Write-offs are shown net of recoveries. During the year ended December 31, 2020, the Company collected $1.0 million of accounts receivables that were recovered subsequent to being written-off.
Schedule of Allowance for Doubtful Accounts
The following table provides a summary of the changes in the Company’s allowance for doubtful accounts on a portfolio segment basis for the year ended December 31, 2020:

Allowance for doubtful accounts
Portfolio Segment:December 31,
2019
Cumulative effect of ASC 326 adoption1
Write-Offs2
Bad Debt ExpenseDecember 31,
2020
(in thousands)
Accounts receivable$39,903 $36,709 $(31,139)$5,579 $51,052 
Notes receivable
Standard notes receivable$6,667 $5,236 $(2,238)$3,593 $13,258 
Elevated risk notes receivable5,823 291 (3,087)464 3,491 
Total notes receivable$12,490 $5,527 $(5,325)$4,057 $16,749 
Total accounts and notes receivable$52,393 $42,236 $(36,464)$9,636 $67,801 
1.Represents the pre-tax one-time adjustment to the Company’s 2020 opening retained earnings balance in accordance with the adoption of the CECL accounting guidance.
2.Write-offs are shown net of recoveries. During the year ended December 31, 2020, the Company collected $1.0 million of accounts receivables that were recovered subsequent to being written-off.
Impaired Financing Receivables A summary schedules of impaired notes receivable, and the related reserve, for the years ended December 31, 2019 and 2018 was as follows:
Impaired Notes Receivable
Year Ended December 31,Balance Beginning of YearAdditionsDeductionsBalance End of YearAverage Outstanding Balance
(in thousands)
2019$25,704 $3,763 $4,830 $24,637 $27,554 
2018$6,854 $23,382 $4,532 $25,704 $15,448 

Reserve for Impaired Notes Receivable
Year Ended December 31,Balance Beginning of YearAdditionsDeductionsBalance End of Year
(in thousands)
2019$13,472 $3,575 $4,557 $12,490 
2018$2,884 $12,526 $1,938 $13,472