VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2014

Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

Schedule II – Valuation and Qualifying Accounts

(in thousands)

	Balance at Beginning of Year		Additions Charged to Costs and Expenses			Amounts Written-off Against the Allowance, Net of Recoveries			Balance at End of Year
Allowance for management fees – commercial finance:
December 31, 2014	$	36,229	$	3,123		$	(22,362	)	$	16,990
December 31, 2013	29,586		6,643			—			36,229
December 31, 2012	10,307		19,279			—			29,586
Allowance for management fees – real estate:
December 31, 2014	$	—	$	—		$	—		$	—
December 31, 2013	2,517		(2,518		)	1			—
December 31, 2012	2,268		389			(140		)	2,517
Allowance for doubtful accounts– financial fund management:
December 31, 2014	$	—	$	—		$	—		$	—
December 31, 2013	457		199			(656		)	—
December 31, 2012	—		457			—			457
Allowance for investments in commercial finance assets:
December 31, 2014	$	—	$	(62	)	$	62		$	—
December 31, 2013	—		(42		)	42			—
December 31, 2012	—		(16		)	16			—
Allowance for rent receivables:
December 31, 2014	$	14	$	(3	)	$	(11	)	$	—
December 31, 2013	68		(17		)	(37		)	14
December 31, 2012	29		39			—			68