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Finance Assets (Tables)
 12 Months Ended
Dec. 31, 2018
Receivables [Abstract]  
Financing Receivables
Finance receivables at December 31, 2018 and 2017 consisted of the following:
 
December 31, 2018
 
December 31, 2017
 
North America
 
International
 
Total
 
North America
 
International
 
Total
Sales-type lease receivables
 

 
 

 
 

 
 
 
 
 
 
Gross finance receivables
$
1,004,491

 
$
268,199

 
$
1,272,690

 
$
1,023,549

 
$
292,059

 
$
1,315,608

Unguaranteed residual values
53,793

 
12,772

 
66,565

 
74,093

 
14,202

 
88,295

Unearned income
(211,683
)
 
(55,113
)
 
(266,796
)
 
(216,720
)
 
(62,325
)
 
(279,045
)
Allowance for credit losses
(10,253
)
 
(2,355
)
 
(12,608
)
 
(7,721
)
 
(2,794
)
 
(10,515
)
Net investment in sales-type lease receivables
836,348

 
223,503

 
1,059,851

 
873,201

 
241,142

 
1,114,343

Loan receivables
 

 
 

 
 

 
 

 
 

 
 

Loan receivables
300,319

 
29,270

 
329,589

 
339,373

 
34,492

 
373,865

Allowance for credit losses
(6,777
)
 
(837
)
 
(7,614
)
 
(7,098
)
 
(1,020
)
 
(8,118
)
Net investment in loan receivables
293,542

 
28,433

 
321,975

 
332,275

 
33,472

 
365,747

Net investment in finance receivables
$
1,129,890

 
$
251,936

 
$
1,381,826

 
$
1,205,476

 
$
274,614

 
$
1,480,090
Schedule of Financing Receivables, Minimum Payments
Maturities of gross sales-type lease finance receivables at December 31, 2018 were as follows:
 
Sales-type Lease Receivables
 
North America
 
International
 
Total
2019
$
469,288

 
$
108,481

 
$
577,769

2020
254,781

 
74,469

 
329,250

2021
163,481

 
48,136

 
211,617

2022
87,674

 
26,968

 
114,642

2023
29,086

 
9,143

 
38,229

Thereafter
181

 
1,002

 
1,183

Total
$
1,004,491

 
$
268,199

 
$
1,272,690
Allowance For Credit Losses On Financing Receivables
Activity in the allowance for credit losses for the years ended December 31, 2018, 2017 and 2016 was as follows:
 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
Balance at December 31, 2015
$
6,606

 
$
3,542

 
$
10,024

 
$
1,518

 
$
21,690

Amounts charged to expense
5,136

 
1,161

 
6,238

 
836

 
13,371

Accounts written off
(3,495
)
 
(2,056
)
 
(7,745
)
 
(1,265
)
 
(14,561
)
Balance at December 31, 2016
8,247

 
2,647

 
8,517

 
1,089

 
20,500

Amounts charged to expense
7,544

 
1,280

 
6,273

 
510

 
15,607

Accounts written off
(8,070
)
 
(1,133
)
 
(7,692
)
 
(579
)
 
(17,474
)
Balance at December 31, 2017
7,721

 
2,794

 
7,098

 
1,020

 
18,633

Amounts charged to expense
7,928

 
1,315

 
6,825

 
532

 
16,600

Accounts written off
(5,396
)
 
(1,754
)
 
(7,146
)
 
(715
)
 
(15,011
)
Balance at December 31, 2018
$
10,253

 
$
2,355

 
$
6,777

 
$
837

 
$
20,222
Past Due Financing Receivables
The aging of finance receivables at December 31, 2018 and 2017 was as follows:
 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
December 31, 2018
 

 
 

 
 

 
 

 
 

1 - 90 days
$
966,868

 
$
263,954

 
$
294,126

 
$
29,079

 
$
1,554,027

> 90 days
37,623

 
4,245

 
6,193

 
191

 
48,252

Total
$
1,004,491

 
$
268,199

 
$
300,319

 
$
29,270

 
$
1,602,279

Past due amounts > 90 days
 

 
 

 
 

 
 

 
 

Still accruing interest
$
7,159

 
$
1,202

 
$
1,769

 
$
72

 
$
10,202

Not accruing interest
30,464

 
3,043

 
4,424

 
119

 
38,050

Total
$
37,623

 
$
4,245

 
$
6,193

 
$
191

 
$
48,252

 
Sales-type Lease Receivables
 
Loan Receivables
 
 
 
North
America
 
International
 
North
America
 
International
 
Total
December 31, 2017
 

 
 

 
 

 
 

 
 

1 - 90 days
$
971,002

 
$
286,170

 
$
330,503

 
$
34,239

 
$
1,621,914

> 90 days
52,547

 
5,889

 
8,870

 
253

 
67,559

Total
$
1,023,549

 
$
292,059

 
$
339,373

 
$
34,492

 
$
1,689,473

Past due amounts > 90 days
 

 
 

 
 

 
 

 
 

Still accruing interest
$
10,807

 
$
1,738

 
$
—

 
$
—

 
$
12,545

Not accruing interest
41,740

 
4,151

 
8,870

 
253

 
55,014

Total
$
52,547

 
$
5,889

 
$
8,870

 
$
253

 
$
67,559
Financing Receivable Credit Quality Indicators
The table below shows the North America portfolio at December 31, 2018 and 2017 by relative risk class (low, medium, high) based on the relative scores of the accounts within each class. The relative scores are determined based on a number of factors, including the company type, ownership structure, payment history and financial information. Some accounts are not scored; however, absence of a score is not indicative of the credit quality of the account. The degree of risk, as defined by the third party, refers to the relative risk that an account may become delinquent in the next 12 month period.
•
Low risk accounts are companies with very good credit scores and are considered to approximate the top 30% of all commercial borrowers.
•
Medium risk accounts are companies with average to good credit scores and are considered to approximate the middle 40% of all commercial borrowers.
•
High risk accounts are companies with poor credit scores, are delinquent or are at risk of becoming delinquent and are considered to approximate the bottom 30% of all commercial borrowers.
 
December 31,
 
2018
 
2017
Sales-type lease receivables
 

 
 

Low
$
834,230

 
$
819,776

Medium
118,945

 
148,000

High
19,981

 
21,728

Not Scored
31,335

 
34,045

Total
$
1,004,491

 
$
1,023,549

Loan receivables
 

 
 

Low
$
238,620

 
$
262,646

Medium
43,952

 
56,744

High
5,947

 
6,791

Not Scored
11,800

 
13,192

Total
$
300,319

 
$
339,373