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Allowance for Doubtful Accounts (Tables)
 12 Months Ended
Dec. 31, 2024
Receivables [Abstract]  
Schedule of Notes Receivable Disaggregated by Vintage Year
The following tables present the Company’s three tiers of notes receivable for the years ended December 31, 2024 and 2023, respectively, further disaggregated by year of origination, as well as write-off activity:

Notes Receivable as of December 31, 2024
Amortized Cost Basis by Origination Year
20242023202220212020PriorTotal
(in thousands)
Notes Receivable
Standard notes receivable$53,592 $7,282 $15,743 $— $— $— $76,617 
Delinquent notes receivable$499 $1,055 $1,942 $671 $— $21,933 $26,100 
Elevated risk notes receivable$— $1,537 $— $— $1,491 $— $3,028 
Current-period gross write-offs$— $742 $483 $3,024 $— $26 $4,275 
Current-period recoveries— — — — — — — 
Current-period net write-offs $— $742 $483 $3,024 $— $26 $4,275 
Notes Receivable as of December 31, 2023
Amortized Cost Basis by Origination Year
20232022202120202019PriorTotal
(in thousands)
Notes Receivable
Standard notes receivable1
$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 
1.The Company did not identify delinquent notes receivable as a separate loss pool during the year ended December 31, 2023.
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, 2024 and 2023, respectively:

 Age Analysis of Past-Due Notes Receivable as of December 31, 2024
0-90 Days91 - 180 DaysGreater than 181 DaysTotal
(in thousands)
Notes Receivable
Standard notes receivable$142 $— $— $142 
Delinquent notes receivable1
761 682 23,151 24,594 
Elevated risk notes receivable225 225 2,429 2,879 
$1,128 $907 $25,580 $27,615 
1.Included within the Delinquent notes receivable past-due balance is the entire balance of notes receivable due from Genesis.

Age Analysis of Past-Due Notes Receivable as of December 31, 2023
0-90 Days91 - 180 DaysGreater than 181 DaysTotal
(in thousands)
Notes Receivable
Standard notes receivable1
$3,851 $4,852 $6,914 $15,617 
Elevated risk notes receivable569 569 949 2,087 
$4,420 $5,421 $7,863 $17,704 
1.The Company did not identify delinquent notes receivable as a separate loss pool during the year ended December 31, 2023.
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, 2024 and 2023, respectively:
Allowance for doubtful accounts
Portfolio Segment:December 31,
2023
Reclassifications1
Write-Offs2
Bad Debt ExpenseDecember 31,
2024
(in thousands)
Accounts receivable$80,819 $— $(33,402)$40,103 $87,520 
Notes receivable
Standard notes receivable$6,125 $(2,615)$— $1,586 $5,096 
Delinquent notes receivable1
— 2,615 (1,252)4,663 6,026 
Elevated risk notes receivable4,755 — (3,023)408 2,140 
Total notes receivable$10,880 $— $(4,275)$6,657 $13,262 
Total accounts and notes receivable$91,699 $— $(37,677)$46,760 $100,782 
1.Delinquent notes receivable were identified as a new loss pool during the year ended December 31, 2024.
2.Write-offs are shown net of recoveries. During the year ended December 31, 2024, the Company collected $0.1 million of accounts receivables that were recovered subsequent to being written-off.
Allowance for doubtful accounts
Portfolio Segment:December 31,
2022
Write-Offs1
Bad Debt ExpenseDecember 31,
2023
(in thousands)
Accounts receivable$66,601 $(14,877)$29,095 $80,819 
Notes receivable
Standard notes receivable2
$6,052 $(1,646)$1,719 $6,125 
Elevated risk notes receivable811 (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.
2.The Company did not identify delinquent notes receivable as a separate loss pool during the year ended December 31, 2023.
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, 2024 and 2023, respectively:
Allowance for doubtful accounts
Portfolio Segment:December 31,
2023
Reclassifications1
Write-Offs2
Bad Debt ExpenseDecember 31,
2024
(in thousands)
Accounts receivable$80,819 $— $(33,402)$40,103 $87,520 
Notes receivable
Standard notes receivable$6,125 $(2,615)$— $1,586 $5,096 
Delinquent notes receivable1
— 2,615 (1,252)4,663 6,026 
Elevated risk notes receivable4,755 — (3,023)408 2,140 
Total notes receivable$10,880 $— $(4,275)$6,657 $13,262 
Total accounts and notes receivable$91,699 $— $(37,677)$46,760 $100,782 
1.Delinquent notes receivable were identified as a new loss pool during the year ended December 31, 2024.
2.Write-offs are shown net of recoveries. During the year ended December 31, 2024, the Company collected $0.1 million of accounts receivables that were recovered subsequent to being written-off.
Allowance for doubtful accounts
Portfolio Segment:December 31,
2022
Write-Offs1
Bad Debt ExpenseDecember 31,
2023
(in thousands)
Accounts receivable$66,601 $(14,877)$29,095 $80,819 
Notes receivable
Standard notes receivable2
$6,052 $(1,646)$1,719 $6,125 
Elevated risk notes receivable811 (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.
2.The Company did not identify delinquent notes receivable as a separate loss pool during the year ended December 31, 2023.