Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2018

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

Schedule II

VALUATION AND QUALIFYING ACCOUNTS

For the years ended December 31, 2019, 2018, and 2017

(in thousands)

			Additions
	Balance at beginning of year		Charged to costs and expenses		Charged to other accounts	Write-offs			Transfers, net	Balance at  end of year
Year Ended December 31, 2018
Allowance for doubtful receivables	$	10,237	$	3,728		$	(3,605	)		$	10,360	(1)
Year Ended December 31, 2017
Allowance for doubtful receivables	$	4,311	$	11,025		$	(5,099	)		$	10,237

(1) In connection with the adoption of ASC Topic 842 ("Leases") on January 1, 2019. we now review the collectibility of both billed and accrued charges under our tenant leases each quarter taking into consideration the tenant’s historical payment status, credit profile, and known issues related to tenant operations. As a result of the above change in evaluation in uncollectible tenant revenues, the allowance for doubtful accounts was written off and an entry was recorded as of January 1, 2019 to adjust the receivables and equity balances of our Consolidated Businesses and Unconsolidated Joint Ventures. Refer to "Note 1 - Summary of Significant Accounting Policies - Changes in Accounting Policies - Accounts Receivable and Uncollectible Tenant Revenues" in the consolidated financial statements for further discussion of our adoption of ASC Topic 842 related accounts receivable and uncollectible tenant revenues.

See accompanying report of independent registered public accounting firm.