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PREMISES AND EQUIPMENT AND DEVELOPED SOFTWARE (Tables)
 12 Months Ended
Dec. 31, 2021
Property, Plant and Equipment [Abstract]  
Components of Premises and Equipment and Developed Software
The components of premises and equipment were as follows:
(amounts in thousands)Expected Useful LifeDecember 31,
2021		December 31,
2020
Leasehold improvements5 years$28 $28 
Furniture, fixtures and equipment10 years243 243 
IT equipment
3 to 5 years
1,813 1,675 
2,084 1,946 
Accumulated depreciation(1,738)(1,545)
Total$346 $401 
The components of developed software were as follows:
(amounts in thousands)Expected Useful LifeDecember 31,
2021		December 31,
2020
Higher One Disbursement business developed software10 years$27,400 $27,400 
Internally developed software
3 to 7 years
41,683 40,104 
Work-in-process421 1,620 
69,504 69,124 
Accumulated amortization(40,911)(29,467)
Total$28,593 $39,657