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VARIABLE INTEREST ENTITIES
 9 Months Ended
Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
VARIABLE INTEREST ENTITIES VARIABLE INTEREST ENTITIES
As of September 30, 2021, the Company had three credit facilities whereby certain loans receivable were sold to VIEs to collateralize debt incurred under each facility. See Note 5, "Debt" for additional details on the Non-Recourse U.S. SPV Facility, entered into in April 2020, the Non-Recourse Canada SPV Facility, entered into in August 2018, and the Non-Recourse Flexiti SPE Facility, entered into concurrent with the Company's acquisition of Flexiti in March 2021.

The Company has determined that it is the primary beneficiary of the VIEs and is required to consolidate them. The Company includes the assets and liabilities related to the VIEs in the unaudited Condensed Consolidated Financial Statements.

The carrying amounts of consolidated VIEs' assets and liabilities were as follows (in thousands):
September 30,
2021		December 31,
2020
Assets
Restricted cash$42,214 $31,994 
Loans receivable, net649,192 306,302 
Intercompany receivable(1)
84,811 15,382 
Prepaid expenses and other— 388 
Deferred tax assets105 105 
      Total Assets$776,322 $354,171 
Liabilities
Accounts payable and accrued liabilities$6,840 $34,055 
Deferred revenue110 136 
Accrued interest 1,418 1,147 
Debt397,465 139,661 
      Total Liabilities$405,833 $174,999 
(1) Intercompany receivable VIE balances eliminate upon consolidation.