Receivables and Allowance for Doubtful Accounts (Tables)

9 Months Ended

Sep. 30, 2022

Receivables and Allowance for Doubtful Accounts [Abstract]

Receivables

Receivables consist of the following:

(in thousands)	September 30, 2022		December 31, 2021
Installment sales receivables	$	67,398	$	66,276
Trade and notes receivables	58,210		68,581
Total receivables	125,608		134,857
Less allowance for doubtful accounts(1)	(12,378)		(8,479)
Total receivables, net of allowance for doubtful accounts	$	113,230	$	126,378

1) Lease receivables are accrued on a net basis, adjusted for the probability of collection based on our assessment of historical collection rates, as described above. Therefore, we do not maintain a separate allowance for doubtful accounts related to our lease receivables.

Changes in allowance for doubtful accounts

Changes in our allowance for doubtful accounts are as follows:

(in thousands)	September 30, 2022
Beginning allowance for doubtful accounts	$	8,479
Bad debt expense(1)	18,100
Accounts written off, net of recoveries	(14,201)
Ending allowance for doubtful accounts	$	12,378

(1) Uncollectible installment payments, franchisee obligations, and other corporate receivables are recognized in other store operating expenses in our condensed consolidated financial statements.