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PREMISES AND EQUIPMENT AND DEVELOPED SOFTWARE (Tables)
 9 Months Ended
Sep. 30, 2022
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 LifeSeptember 30,
2022		December 31,
2021
Leasehold improvements5 years$— $28 
Furniture, fixtures and equipment10 years135 243 
IT equipment
3 to 5 years
1,383 1,813 
1,518 2,084 
Accumulated depreciation(943)(1,738)
Total$575 $346 
The components of developed software were as follows:
(amounts in thousands)Expected Useful LifeSeptember 30,
2022		December 31,
2021
Higher One Disbursement business developed software10 years$27,400 $27,400 
Internally developed software
3 to 7 years
41,885 41,683 
Work-in-process2,533 421 
71,818 69,504 
Accumulated amortization(47,793)(40,911)
Total$24,025 $28,593