Financing Receivables (Tables)
 3 Months Ended
Mar. 31, 2015
Receivables [Abstract]  
Company's Financing Receivables by Classification
The table below identifies the Company’s financing receivables by classification amount at March 31, 2015 and December 31, 2014.
 
 
March 31
2015
 
December 31
2014
Receivables:
 
 
 
Agent receivables, net
(allowance $1,719; 2014 - $2,003)
$
1,652

 
$
1,727

Investment-related financing receivables:
 
 
 
Mortgage loans, net
(allowance $1,923; 2014 - $1,914)
544,940

 
541,180

Total financing receivables
$
546,592

 
$
542,907
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 March 31, 2015 and December 31, 2014. Any recoveries are reflected as deductions.
 
March 31
2015
 
December 31
2014
Beginning of year
$
2,003

 
$
2,245

Additions
13

 
306

Deductions
(297
)
 
(548
)
End of period
$
1,719

 
$
2,003
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 March 31, 2015 and December 31, 2014.
 
March 31
2015
 
December 31
2014
Mortgage loans collectively evaluated
for impairment
$
539,237

 
$
535,398

Mortgage loans individually evaluated
for impairment
7,626

 
7,696

Allowance for loan losses
(1,923
)
 
(1,914
)
Carrying value
$
544,940

 
$
541,180
Schedule of Activity of the Allowance for Potential Future Losses on Mortgage Loans
The following table details the activity of the allowance for mortgage loan losses at March 31, 2015 and December 31, 2014. Any recoveries are reflected as deductions.
 
March 31
2015
 
December 31
2014
Beginning of year
$
1,914

 
$
3,251

Provision
9

 
—

Deductions
—

 
(1,337
)
End of period
$
1,923

 
$
1,914
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 March 31, 2015 and December 31, 2014, by property type.
 
 
 
Amount of Payments Past Due
 
Book Value
 
30-59 Days
 
60-89 Days
 
> 90 Days
 
Total
March 31, 2015
 
 
 
 
 
 
 
 
 
Industrial
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Office
3,394

 
35

 
—

 
—

 
35

Medical
—

 
—

 
—

 
—

 
—

Other
—

 
—

 
—

 
—

 
—

Total
$
3,394

 
$
35

 
$
—

 
$
—

 
$
35

 
 
 
 
 
 
 
 
 
 
December 31, 2014
 
 
 
 
 
 
 
 
 
Industrial
$
—

 
$
—

 
$
—

 
$
—

 
$
—

Office
—

 
—

 
—

 
—

 
—

Medical
—

 
—

 
—

 
—

 
—

Other
—

 
—

 
—

 
—

 
—

Total
$
—

 
$
—

 
$
—

 
$
—

 
$
—