Balance at
Beginning of
Year

Charged to
Expenses

Adjustments
to Valuation
Accounts

Deductions

Balance at
End of Year

Year Ended December 31, 2022:

Allowance for deferred tax asset

$

3,660

$

—

$

691

$

—

$

4,351

Allowance for uncollectible accounts

38,471

(394

)

(6,004

)

—

32,073

Allowance for notes receivable

5,752

(272

)

(4,582

)

—

898

Year Ended December 31, 2021:

Allowance for deferred tax asset

$

2,599

$

—

$

1,061

$

—

$

3,660

Allowance for uncollectible accounts

45,009

(114

)

(6,424

)

—

38,471

Allowance for notes receivable

1,218

4,534

—

—

5,752

Year Ended December 31, 2020:

Allowance for deferred tax asset

$

1,748

$

—

$

851

—

$

2,599

Allowance for uncollectible accounts

11,408

46,440

(12,839

)

—

45,009

Allowance for notes receivable

400

818

—

—

1,218