ACCOUNTS RECEIVABLE	9 Months Ended
Sep. 30, 2021
Receivables [Abstract]
ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLEAccounts receivable primarily relate to MasterCard incentive income, uncollected university subscription and disbursement services fees, and receivables from a banking-as-a-service partner, and are recorded at face amounts less an allowance for doubtful accounts. Management evaluates accounts receivable and establishes the allowance for doubtful accounts based on historical experience, analysis of past due accounts and other current available information. Accounts receivable deemed to be uncollectible are individually identified and are charged-off against the allowance for doubtful accounts. Charge-offs of uncollectible accounts have historically been immaterial. The allowance for doubtful accounts was $0.1 million at September 30, 2021 and zero at December 31, 2020.

ACCOUNTS RECEIVABLE

9 Months Ended

Sep. 30, 2021

ACCOUNTS RECEIVABLEAccounts receivable primarily relate to MasterCard incentive income, uncollected university subscription and disbursement services fees, and receivables from a banking-as-a-service partner, and are recorded at face amounts less an allowance for doubtful accounts. Management evaluates accounts receivable and establishes the allowance for doubtful accounts based on historical experience, analysis of past due accounts and other current available information. Accounts receivable deemed to be uncollectible are individually identified and are charged-off against the allowance for doubtful accounts. Charge-offs of uncollectible accounts have historically been immaterial. The allowance for doubtful accounts was $0.1 million at September 30, 2021 and zero at December 31, 2020.