Allowance for Doubtful Accounts (Tables)

12 Months Ended

Dec. 31, 2022

Receivables [Abstract]

Schedule of Notes Receivable Disaggregated by Vintage Year

The following table presents the Company’s two tiers of notes receivable for the years ended December 31, 2022 and 2021, respectively, further disaggregated by year of origination, as well as write-off activity:

	Notes Receivable as of December 31, 2022
	Amortized Cost Basis by Origination Year
	2022		2021		2020		2019		2018		Prior		Total
	(in thousands)
Notes Receivable
Standard notes receivable	$	31,406	$	10,887	$	1,683	$	208	$	13	$	21,982	$	66,179
Elevated risk notes receivable	$	—	$	—	$	—	$	—	$	—	$	1,223	$	1,223
Current-period gross write-offs	$	1	$	—	$	51	$	54	$	—	$	491	$	597
Current-period recoveries	—		—		—		—		—		—		—
Current-period net write-offs	$	1	$	—	$	51	$	54	$	—	$	491	$	597

	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

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, 2022 and 2021, respectively:

	Age Analysis of Past-Due Notes Receivable as of December 31, 2022
	0-90 Days		91 - 180 Days		Greater than 181 Days		Total
	(in thousands)
Notes Receivable
Standard notes receivable	$	894	$	263	$	3,330	$	4,487
Elevated risk notes receivable	—		—		1,223		1,223
	$	894	$	263	$	4,553	$	5,710

	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

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, 2022 and 2021, respectively:

	Allowance for doubtful accounts
Portfolio Segment:	December 31, 2021		Write-Offs/Adjustments1		Bad Debt Expense		December 31, 2022
	(in thousands)
Accounts receivable	$	50,794	$	(16,825)	$	32,632	$	66,601
Notes receivable
Standard notes receivable	$	13,607	$	(6,783)	$	(772)	$	6,052
Elevated risk notes receivable	1,183		(481)		109		811
Total notes receivable	$	14,790	$	(7,264)	$	(663)	$	6,863
Total accounts and notes receivable	$	65,584	$	(24,089)	$	31,969	$	73,464

1.Write-offs are shown net of recoveries. During the year ended December 31, 2022, the Company collected $0.3 million of accounts receivables that were recovered subsequent to being written-off. Adjustments include a reduction of $8.0 million of allowance for doubtful accounts which related to a contract modification during the year ended December 31, 2022.

	Allowance for doubtful accounts
Portfolio Segment:	December 31, 2020		Write-Offs/Adjustments1		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.

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, 2022 and 2021, respectively:

	Allowance for doubtful accounts
Portfolio Segment:	December 31, 2021		Write-Offs/Adjustments1		Bad Debt Expense		December 31, 2022
	(in thousands)
Accounts receivable	$	50,794	$	(16,825)	$	32,632	$	66,601
Notes receivable
Standard notes receivable	$	13,607	$	(6,783)	$	(772)	$	6,052
Elevated risk notes receivable	1,183		(481)		109		811
Total notes receivable	$	14,790	$	(7,264)	$	(663)	$	6,863
Total accounts and notes receivable	$	65,584	$	(24,089)	$	31,969	$	73,464

1.Write-offs are shown net of recoveries. During the year ended December 31, 2022, the Company collected $0.3 million of accounts receivables that were recovered subsequent to being written-off. Adjustments include a reduction of $8.0 million of allowance for doubtful accounts which related to a contract modification during the year ended December 31, 2022.

	Allowance for doubtful accounts
Portfolio Segment:	December 31, 2020		Write-Offs/Adjustments1		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.