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FINANCING RECEIVABLES (Tables)
3 Months Ended
Mar. 31, 2022
Receivables [Abstract]  
Schedule of Components of Short Term Payment Plans These receivables, included in the current portion of financing receivables, were comprised of the following at March 31, 2022 and December 31, 2021:
(In thousands)March 31,
2022
December 31, 2021
Short-term payment plans, gross$74 $121 
Less: allowance for losses(4)(6)
Short-term payment plans, net$70 $115 
Components of Lease Receivables The components of these receivables were as follows at March 31, 2022 and December 31, 2021:
(In thousands)March 31,
2022
December 31, 2021
Long-term financing arrangements, gross$13,704 $15,659 
Less: allowance for expected credit losses(875)(716)
Less: unearned income(1,147)(1,339)
Long-term financing arrangements, net$11,682 $13,604 
Future Minimum Lease Payments to be Received Future minimum payments to be received subsequent to March 31, 2022 are as follows:
(In thousands)
Years Ending December 31,
2022$4,837 
20234,658 
20242,729 
20251,309 
2026153 
Thereafter18 
Total minimum payments to be received13,704 
Less: allowance for expected credit losses(875)
Less: unearned income(1,147)
Receivables, net$11,682 
Allowance for Financing Credit Losses The following table is a roll-forward of the allowance for expected credit losses for the three months ended March 31, 2022 and year ended December 31, 2021:
(In thousands)Balance at Beginning of PeriodProvisionCharge-offsRecoveriesBalance at End of Period
March 31, 2022$722 $157 $— $— $879 
December 31, 2021$1,489 $481 $(1,248)$— $722 
Analysis of Age of Financing Receivables Amounts The following is an analysis of the age of financing receivables amounts (excluding short-term payment plans) that have been reclassified to trade accounts receivable and were past due as of March 31, 2022 and December 31, 2021:
(In thousands)1 to 90 Days Past Due91 to 180 Days Past Due181 + Days Past DueTotal Past Due
March 31, 2022$771 $382 $123 $1,276 
December 31, 2021$713 $78 $73 $864 
Schedule of Financing Receivable Credit Quality Indicators The table below categorizes customer financing receivable balances (excluding short-term payment plans) based on the age of the oldest payment outstanding that has been reclassified to trade accounts receivable:
(In thousands)March 31,
2022
December 31, 2021
Stratification of uninvoiced client financing receivables based on aging of related trade accounts receivable:
Uninvoiced client financing receivables related to trade accounts receivable that are 1 to 90 Days Past Due$6,555 $9,100 
Uninvoiced client financing receivables related to trade accounts receivable that are 91 to 180 Days Past Due
556 329 
Uninvoiced client financing receivables related to trade accounts receivable that are 181 + Days Past Due
342 386 
Total uninvoiced client financing receivables balances of clients with a trade accounts receivable$7,453 $9,815 
Total uninvoiced client financing receivables of clients with no related trade accounts receivable5,104 4,505 
Total financing receivables with contractual maturities of one year or less74 121 
Less: allowance for expected credit losses(879)(722)
Total financing receivables$11,752 $13,719