Finance Receivables Amounts Entering TDR Status (Tables)

3 Months Ended

Mar. 31, 2013

Financing Receivable, Modifications [Line Items]

Troubled Debt Restructurings on Financing Receivables - Commercial [Table Text Block]

The outstanding recorded investment for impaired commercial finance receivables and the related allowance is presented below (in thousands):

	March 31, 2013
Outstanding recorded investment	$	4,176
Less: allowance for loan losses	(1,830		)
Outstanding recorded investment, net of allowance	$	2,346
Unpaid principal balance	$	4,662

Finance charge income from commercial finance receivables classified as impaired is accounted for in the same manner as other accruing commercial finance receivables. Cash collections on these commercial finance receivables are allocated according to the same payment hierarchy methodology applied to commercial finance receivables that are not classified as impaired. Additional information about commercial finance receivables classified as impaired is presented below (in thousands):

	Three Months Ended
	March 31,
	2013
Average recorded investment	$	4,290
Interest income recognized	42

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

The outstanding recorded investment for consumer finance receivables that are considered to be TDRs and the related allowance is presented below (in thousands):

	March 31, 2013			December 31, 2012
Outstanding recorded investment	$	335,512		$	228,320
Less: allowance for loan losses	(43,957		)	(32,575		)
Outstanding recorded investment, net of allowance	$	291,555		$	195,745
Unpaid principal balance	$	341,469		$	231,844

Finance charge income from loans classified as TDRs is accounted for in the same manner as other accruing loans. Cash collections on these loans are allocated according to the same payment hierarchy methodology applied to loans that are not classified as TDRs. Additional information about loans classified as TDRs is presented below (in thousands):

	Three Months Ended
	March 31,
	2013		2012
Average recorded investment	$	281,916	$	48,314
Interest income recognized	10,381		135

The following table provides information on consumer loans at the time they became classified as TDRs (dollars in thousands):

	Three Months Ended
	March 31,
	2013			2012
	Number of Accounts	Amount		Number of Accounts	Amount
Recorded investment	6,992	$	131,245	649	$	12,957

A redefault is when an account meets the requirements for evaluation under our charge-off policy (see Note 1 - "Summary of Significant Accounting Policies" in our Annual Report on Form 10-K ("Form 10-K") for the year ended December 31, 2012 for additional information). The following table presents the unpaid principal balance, net of recoveries, of loans that redefaulted during the reporting period and were within 12 months or less of being modified as a TDR (in thousands):

	Three Months Ended
	March 31,
	2013		2012
Net recorded investment charged-off on TDRs that subsequently defaulted	$	5,265	$	107