SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2019

Valuation and Qualifying Accounts [Abstract]

VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS

(in thousands)

December 31, 2019

	Balance at		Charged to				Balance at
	Beginning of		Provision		Deductions or		End of
Description	Period		Accounts		Other (1)		Period
Year Ended December 31, 2019:
Allowance for doubtful accounts:
Contractual receivables (2)	$	1,075	$	—	$	1,075	$	—
Mortgage notes receivable		4,905		—		—		4,905
Direct financing leases		103,200		7,917		110,900		217
Total	$	109,180	$	7,917	$	111,975	$	5,122
Year Ended December 31, 2018:
Allowance for doubtful accounts:
Contractual receivables	$	8,463	$	(4,226)	$	3,162	$	1,075
Other receivables and lease inducements		—		10,962		10,962		—
Mortgage notes receivable		4,905		—		—		4,905
Other investments		373		(47)		326		—
Direct financing leases		172,172		27,168		96,140		103,200
Total	$	185,913	$	33,857	$	110,590	$	109,180
Year Ended December 31, 2017:
Allowance for doubtful accounts:
Contractual receivables	$	299	$	8,491	$	327	$	8,463
Other receivables and lease inducements		58		4,901		4,959		—
Mortgage notes receivable		3,934		971		—		4,905
Other investments		4,798		217		4,642		373
Direct financing leases		—		198,199		26,027		172,172
Total	$	9,089	$	212,779	$	35,955	$	185,913

(1) Uncollectible accounts written off, net of recoveries or adjustments.

(2) The Company adopted Topic 842 on January 1, 2019.  As a result of this adoption, lease related receivables are written off through rental income, as opposed to the provision account.  As such, our lease receivables are no longer considered in the valuation and qualifying accounts.