Allowance for Doubtful Accounts (Tables)

12 Months Ended

Dec. 31, 2023

Receivables [Abstract]

Schedule of Notes Receivable Disaggregated by Vintage Year

The following tables present the Company’s two tiers of notes receivable for the years ended December 31, 2023 and 2022, respectively, further disaggregated by year of origination, as well as write-off activity:

	Notes Receivable as of December 31, 2023
	Amortized Cost Basis by Origination Year
	2023		2022		2021		2020		2019		Prior		Total
	(in thousands)
Notes Receivable
Standard notes receivable	$	18,175	$	25,505	$	855	$	1,529	$	3	$	21,033	$	67,100
Elevated risk notes receivable	$	—	$	—	$	7,259	$	—	$	—	$	—	$	7,259
Current-period gross write-offs	$	—	$	189	$	—	$	—	$	50	$	2,253	$	2,492
Current-period recoveries	—		—		—		—		—		—		—
Current-period net write-offs	$	—	$	189	$	—	$	—	$	50	$	2,253	$	2,492

	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

Schedule of Age Analysis of Past-Due Note Receivable

The following tables provide information as to the status of payment on the Company’s gross notes receivable which were past due as of December 31, 2023 and 2022, respectively:

	Age Analysis of Past-Due Notes Receivable as of December 31, 2023
	0-90 Days		91 - 180 Days		Greater than 181 Days		Total
	(in thousands)
Notes Receivable
Standard notes receivable	$	3,851	$	4,852	$	6,914	$	15,617
Elevated risk notes receivable	569		569		949		2,087
	$	4,420	$	5,421	$	7,863	$	17,704

	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

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, 2023 and 2022, respectively:

	Allowance for doubtful accounts
Portfolio Segment:	December 31, 2022		Write-Offs1		Bad Debt Expense		December 31, 2023
	(in thousands)
Accounts receivable	$	66,601	$	(14,877)	$	29,095	$	80,819
Notes receivable
Standard notes receivable	$	6,052	$	(1,646)	$	1,719	$	6,125
Elevated risk notes receivable	811		(846)		4,790		4,755
Total notes receivable	$	6,863	$	(2,492)	$	6,509	$	10,880
Total accounts and notes receivable	$	73,464	$	(17,369)	$	35,604	$	91,699

1.Write-offs are shown net of recoveries. During the year ended December 31, 2023, 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, 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.

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, 2023 and 2022, respectively:

	Allowance for doubtful accounts
Portfolio Segment:	December 31, 2022		Write-Offs1		Bad Debt Expense		December 31, 2023
	(in thousands)
Accounts receivable	$	66,601	$	(14,877)	$	29,095	$	80,819
Notes receivable
Standard notes receivable	$	6,052	$	(1,646)	$	1,719	$	6,125
Elevated risk notes receivable	811		(846)		4,790		4,755
Total notes receivable	$	6,863	$	(2,492)	$	6,509	$	10,880
Total accounts and notes receivable	$	73,464	$	(17,369)	$	35,604	$	91,699

1.Write-offs are shown net of recoveries. During the year ended December 31, 2023, 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, 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.