Note 18. Financial Instruments with Off-Balance-Sheet Risk and Credit Risk

As of December 31, 2021 and 2020, the Company did not have any relationships with unconsolidated entities or financial partnerships, such as entities often referred to as structured finance, or special purpose VIEs, established for the purpose of facilitating off-balance sheet arrangements or other contractually narrow or limited purposes. The Company’s economic interests held in unconsolidated VIEs are generally limited in nature to those of a passive holder of beneficial interests in securitized financial assets. As described in Note 9 to the Company’s consolidated financial statements, as of December 31, 2021, the Company had consolidated for financial reporting purposes one securitization trust for which the Company determined that its investment provided the Company with both (i) the power to direct the activities that most significantly impact the economic performance of the VIE and (ii) the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE.  The Company was not required to consolidate for financial reporting purposes any other VIEs as of December 31, 2021 and 2020, as the Company did not have the power to direct the activities that most significantly impact the economic performance of such entities. As of December 31, 2021 and 2020, the Company had not guaranteed any obligations of unconsolidated entities. As of December 31, 2021, the Company had not entered into any commitment or intent to provide funding to unconsolidated entities other than the aforementioned asset-back revolving credit facility funding commitment. As of December 31, 2020, the Company had not entered into any commitment or intent to provide funding to unconsolidated entities.