Receivables and Allowance for Doubtful Accounts (Tables)

12 Months Ended

Dec. 31, 2022

Receivables and Allowance for Doubtful Accounts [Abstract]

Receivables

Receivables consist of the following:

	December 31,
(In thousands)	2022		2021
Installment sales receivable	$	69,550	$	66,276
Trade and notes receivables(1)	55,529		68,581
Total receivables	125,079		134,857
Less allowance for doubtful accounts(2)	(13,214)		(8,479)
Total receivables, net of allowance for doubtful accounts	$	111,865	$	126,378

(1) Trade and notes receivables includes accrued revenue, adjusted for the probability of collection, related to our lease-to-own agreements of $28.7 million and $44.8 million at December 31, 2022 and 2021.

(2) 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:

	Year Ended December 31,
(In thousands)	2022		2021		2020
Beginning allowance for doubtful accounts	$	8,479	$	8,047	$	5,601
Estimated uncollectible payments and returns(1)	24,658		14,397		14,636
Accounts written off, net of recoveries	(19,923)		(13,965)		(12,190)
Ending allowance for doubtful accounts	$	13,214	$	8,479	$	8,047

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