Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2022

Fair Value Disclosures [Abstract]

Schedule of fair value assets measured on recurring basis

The following table presents financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2022 (in thousands):

	Total Carrying Value in Consolidated Balance Sheets		Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Financial Assets
Warrant assets	$	5,140	$	—	$	—	$	5,140
Marketable investments		588		500		—		88
Financial Liabilities
Contingent consideration payable	$	8,530	$	—	$	—	$	8,530

The following table presents financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2021 (in thousands):

	Total Carrying Value in Consolidated Balance Sheets		Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Financial Assets
Warrant assets	$	3,419	$	—	$	—	$	3,419
Marketable investments		1,153		1,034		—		119
Financial Liabilities
Contingent consideration payable	$	8,530	$	—	$	—	$	8,530

[custom:DisclosureFairValueMeasurementsDetailsAbstract]

	Total Carrying Value in Consolidated Balance Sheets		Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Financial Assets
Warrant assets	$	5,140	$	—	$	—	$	5,140
Marketable investments		588		500		—		88
Financial Liabilities
Contingent consideration payable	$	8,530	$	—	$	—	$	8,530

The following table presents financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2021 (in thousands):

	Total Carrying Value in Consolidated Balance Sheets		Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Financial Assets
Warrant assets	$	3,419	$	—	$	—	$	3,419
Marketable investments		1,153		1,034		—		119
Financial Liabilities
Contingent consideration payable	$	8,530	$	—	$	—	$	8,530

Schedule of fair value assets measured on recurring basis unobservable input reconciliation

The changes in fair value of the warrant assets during the nine months ended September 30, 2022 and 2021 were as follows (in thousands):

Fair Value Measurements (Details 2)

September 30, 2022			September 30, 2021
Fair value - December 31, 2021	$	3,419	Fair value - December 31, 2020	$	2,972
Issued		1,098	Issued		—
Canceled		—	Canceled		—
Change in fair value		623	Change in fair value		678
Fair value - September 30, 2022	$	5,140	Fair value - September 30, 2021	$	3,650

Schedule of weighted average assumptions

Fair Value Measurements (Details 3)

	September 30, 2022	December 31, 2021
Dividend rate range	—	—
Risk-free rate range	4.0% to 4.3%	0.97% to 1.44%
Expected life (years) range	1.8 to 6.9	2.6 to 7.0
Expected volatility range	54.8% to 139.4%	60.2% to 142.0%

Schedule of fair value assets and liabilities measured on nonrecurring basis

Fair Value Measurements (Details 4)

	Total Carrying Value in Consolidated Balance Sheets		Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
September 30, 2022	$	4,071	$	—	$	—	$	4,071
December 31, 2021	$	5,612	$	—	$	—	$	5,612

Schedule of fair value by balance sheet grouping

The following information is provided to help readers gain an understanding of the relationship between amounts reported in the accompanying unaudited condensed consolidated financial statements and the related market or fair value. The disclosures include financial instruments and derivative financial instruments measured at fair value on a recurring and non-recurring basis.

As of September 30, 2022 (in thousands):

	Carrying Value		Fair Value		Level 1		Level 2		Level 3
Financial Assets
Cash and cash equivalents	$	19,399	$	19,399	$	19,399	$	—	$	—
Finance receivables		212,959		212,959		—		—		212,959
Marketable investments		588		588		500		—		88
Warrant assets		5,140		5,140		—		—		5,140
Financial Liabilities
Contingent consideration payable	$	8,530	$	8,530	$	—	$	—	$	8,530

As of December 31, 2021 (in thousands):

	Carrying Value		Fair Value		Level 1		Level 2		Level 3
Financial Assets
Cash and cash equivalents	$	42,863	$	42,863	$	42,863	$	—	$	—
Finance receivables		181,553		181,553		—		—		181,553
Marketable investments		1,153		1,153		1,034		—		119
Warrant assets		3,419		3,419		—		—		3,419
Financial Liabilities
Contingent consideration payable	$	8,530	$	8,530	$	—	$	—	$	8,530

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	Carrying Value		Fair Value		Level 1		Level 2		Level 3
Financial Assets
Cash and cash equivalents	$	19,399	$	19,399	$	19,399	$	—	$	—
Finance receivables		212,959		212,959		—		—		212,959
Marketable investments		588		588		500		—		88
Warrant assets		5,140		5,140		—		—		5,140
Financial Liabilities
Contingent consideration payable	$	8,530	$	8,530	$	—	$	—	$	8,530

As of December 31, 2021 (in thousands):

	Carrying Value		Fair Value		Level 1		Level 2		Level 3
Financial Assets
Cash and cash equivalents	$	42,863	$	42,863	$	42,863	$	—	$	—
Finance receivables		181,553		181,553		—		—		181,553
Marketable investments		1,153		1,153		1,034		—		119
Warrant assets		3,419		3,419		—		—		3,419
Financial Liabilities
Contingent consideration payable	$	8,530	$	8,530	$	—	$	—	$	8,530