Allowance for Doubtful Accounts (Tables)

12 Months Ended

Dec. 31, 2021

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 years ended December 31, 2021 and 2020, respectively:

	Notes Receivable as of December 31, 2021
	Amortized Cost Basis by Origination Year
	2021		2020		2019		2018		2017		Prior		Total
	(in thousands)
Notes Receivable
Standard notes receivable	$	16,558	$	6,862	$	401	$	18,738	$	21,288	$	1,560	$	65,407
Elevated risk notes receivable	$	—	$	—	$	—	$	—	$	406	$	1,374	$	1,780
Current-period gross write-offs	$	—	$	—	$	541	$	489	$	2,494	$	—	$	3,524
Current-period recoveries	—		—		(1)		—		—		(38)		(39)
Current-period net write-offs	$	—	$	—	$	540	$	489	$	2,494	$	(38)	$	3,485

	Notes Receivable as of December 31, 2020
	Amortized Cost Basis by Origination Year
	2020		2019		2018		2017		2016		Prior		Total
	(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 gross notes receivable which were past due as of December 31, 2021 and 2020, respectively:

	Age Analysis of Past-Due Notes Receivable as of December 31, 2021
	0-90 Days		91 - 180 Days		Greater than 181 Days		Total
	(in thousands)
Notes Receivable
Standard notes receivable	$	953	$	5,676	$	6,536	$	13,165
Elevated Risk Notes Receivable	—		—		1,780		1,780
	$	953	$	5,676	$	8,316	$	14,945

	Age Analysis of Past-Due Notes Receivable as of December 31, 2020
	0-90 Days		91 - 180 Days		Greater than 181 Days		Total
	(in thousands)
Notes Receivable
Standard notes receivable	$	1,001	$	3,794	$	3,712	$	8,507
Elevated Risk Notes Receivable	253		330		5,377		5,960
	$	1,254	$	4,124	$	9,089	$	14,467

Schedule of Accounts Receivable, Allowance for Doubtful Accounts

The following tables provide a summary of the changes in the Company’s allowance for doubtful accounts on a portfolio segment basis for the years ended December 31, 2021 and 2020, respectively:

	Allowance for doubtful accounts
Portfolio Segment:	December 31, 2020		Write-Offs		Bad Debt Expense		December 31, 2021
	(in thousands)
Accounts receivable	$	51,052	$	(9,215)	$	8,957	$	50,794
Notes receivable
Standard notes receivable	$	13,258	$	(183)	$	532	$	13,607
Elevated risk notes receivable	3,491		(3,302)		994		1,183
Total notes receivable	$	16,749	$	(3,485)	$	1,526	$	14,790
Total accounts and notes receivable	$	67,801	$	(12,700)	$	10,483	$	65,584

1.Write-offs are shown net of recoveries. During the year ended December 31, 2021, the Company collected $0.2 million of accounts receivables that were recovered subsequent to being written-off.

	Allowance for doubtful accounts
Portfolio Segment:	December 31, 2019		Cumulative effect of ASC 326 adoption1		Write-Offs2		Bad Debt Expense		December 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 receivable	5,823		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 and notes receivables which had previously been written-off as uncollectible.

Schedule of Allowance for Doubtful Accounts

The following tables provide a summary of the changes in the Company’s allowance for doubtful accounts on a portfolio segment basis for the years ended December 31, 2021 and 2020, respectively:

	Allowance for doubtful accounts
Portfolio Segment:	December 31, 2020		Write-Offs		Bad Debt Expense		December 31, 2021
	(in thousands)
Accounts receivable	$	51,052	$	(9,215)	$	8,957	$	50,794
Notes receivable
Standard notes receivable	$	13,258	$	(183)	$	532	$	13,607
Elevated risk notes receivable	3,491		(3,302)		994		1,183
Total notes receivable	$	16,749	$	(3,485)	$	1,526	$	14,790
Total accounts and notes receivable	$	67,801	$	(12,700)	$	10,483	$	65,584

1.Write-offs are shown net of recoveries. During the year ended December 31, 2021, the Company collected $0.2 million of accounts receivables that were recovered subsequent to being written-off.

	Allowance for doubtful accounts
Portfolio Segment:	December 31, 2019		Cumulative effect of ASC 326 adoption1		Write-Offs2		Bad Debt Expense		December 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 receivable	5,823		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 and notes receivables which had previously been written-off as uncollectible.