FINANCIAL INSTRUMENTS (Tables)

6 Months Ended

Jun. 30, 2018

Fair Value Disclosures [Abstract]

Summary of Assets and Liabilities Not Measured At Fair Value

The table below presents the carrying amounts and estimated fair values of assets and liabilities that were not recorded at fair value on the Condensed Consolidated Balance Sheets at June 30, 2018.

			Estimated Fair Value
(dollars in thousands)	Carrying Value June 30, 2018		Level 1		Level 2		Level 3		June 30, 2018
Financial assets:
Cash	$	115,105	$	115,105	$	—	$	—	$	115,105
Restricted cash	12,448		12,448		—		—		12,448
Loans receivable, net	384,873		—		—		384,873		384,873
Investment in Cognical	6,600		—		—		6,600		6,600
Financial liabilities:
Credit services organization guarantee liability	$	11,619	$	—	$	—	$	11,619	$	11,619
Senior secured notes	512,136		—		—		553,308		553,308
Non-Recourse U.S. SPV facility	114,697		—		—		118,427		118,427

The table below presents the carrying amounts and estimated fair values of assets and liabilities that were not recorded at fair value on the Condensed Consolidated Balance Sheets at December 31, 2017.

			Estimated Fair Value
(dollars in thousands)	Carrying Value December 31, 2017		Level 1		Level 2		Level 3		December 31, 2017
Financial assets:
Cash	$	162,374	$	162,374	$	—	$	—	$	162,374
Restricted cash	12,117		12,117		—		—		12,117
Loans receivable, net	363,269		—		—		363,269		363,269
Investment in Cognical	5,600		—		—		5,600		5,600
Financial liabilities:
Credit services organization guarantee liability	17,795		—		—		17,795		17,795
2017 Senior Secured notes	585,823		—		—		663,475		663,475
Non-Recourse U.S. SPV facility	120,402		—		—		124,590		124,590