Financing Receivables (Tables)
 9 Months Ended
Sep. 30, 2014
Receivables [Abstract]  
Company's Financing Receivables by Classification
The table below identifies the Company’s financing receivables by classification amount at September 30, 2014 and December 31, 2013.
 
 
September 30
2014
 
December 31
2013
Receivables:
 
 
 
Agent receivables, net (allowance $1,977; 2013 - $2,245)
$
1,841

 
$
1,660

Investment-related financing receivables:
 
 
 
Mortgage loans, net (allowance $2,325; 2013 - $3,251)
570,486

 
629,256

Total financing receivables
$
572,327

 
$
630,916
Schedule of Activity of Allowance for Uncollectible Accounts on Agent Receivables
The following table details the activity of the allowance for doubtful accounts on agent receivables at September 30, 2014 and December 31, 2013. Any recoveries are reflected as deductions.
 
September 30
2014
 
December 31
2013
Beginning of year
$
2,245

 
$
2,261

Additions
275

 
69

Deductions
(543
)
 
(85
)
End of period
$
1,977

 
$
2,245
Mortgage Loan Portfolio as Collectively or Individually Evaluated for Impairment
The following table details the mortgage loan portfolio as collectively or individually evaluated for impairment at September 30, 2014 and December 31, 2013.
 
September 30
2014
 
December 31
2013
Mortgage loans collectively evaluated for impairment
$
539,781

 
$
582,679

Mortgage loans individually evaluated for impairment
33,030

 
49,828

Allowance for potential future losses
(2,325
)
 
(3,251
)
Carrying value
$
570,486

 
$
629,256
Schedule of Activity of the Allowance for Potential Future Losses on Mortgage Loans
The following table details the activity of the allowance for potential future losses on mortgage loans at September 30, 2014 and December 31, 2013. Any recoveries are reflected as deductions.
 
September 30
2014
 
December 31
2013
Beginning of year
$
3,251

 
$
3,346

Provision
—

 
—

Deductions
(926
)
 
(95
)
End of period
$
2,325

 
$
3,251
Schedule for Delinquent Payments for Both Principal and Interest
The following table presents an aging schedule for delinquent payments for both principal and interest at September 30, 2014 and December 31, 2013, by property type.
 
 
 
Amount of Payments Past Due
 
Book Value
 
30-59 Days
 
60-89 Days
 
> 90 Days
 
Total
September 30, 2014
 
 
 
 
 
 
 
 
 
Industrial
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Office
5,712

 
—

 
29

 
408

 
437

Medical
—

 
—

 
—

 
—

 
—

Other
—

 
—

 
—

 
—

 
—

Total
$
5,712

 
$
—

 
$
29

 
$
408

 
$
437

 
 
 
 
 
 
 
 
 
 
December 31, 2013
 
 
 
 
 
 
 
 
 
Industrial
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Office
8,497

 
24

 
—

 
829

 
853

Medical
3,921

 
32

 
—

 
—

 
32

Other
—

 
—

 
—

 
—

 
—

Total
$
12,418

 
$
56

 
$
—

 
$
829

 
$
885