Transactions with Variable Interest Entities	12 Months Ended
Dec. 31, 2019
Transactions with Variable Interest Entities
Transactions with Variable Interest Entities	Note 17. Transactions with Variable Interest Entities Certain subsidiaries of the Company have limited agency agreements with unaffiliated third-party lenders under the CSO program. The agreements govern the terms by which the Company refers customers to that lender, on a non-exclusive basis, for a possible extension of credit, processes loan applications, and commits to reimburse the lender for any loans or related fees that were not collected from such customers. As of December 31, 2019, and December 31, 2018, the outstanding amount of active consumer loans guaranteed by the Company, which represents the Company’s maximum exposure, was $12,096 and $34,144, respectively. The outstanding amount of consumer loans with unaffiliated third-party lenders consists of $4,953 and $33,841 in short-term and $7,143 and $303 in medium-term loans at December 31, 2019, and December 31, 2018, respectively. The accrual for third party lender losses related to these obligations totaled $2,570 and $4,513 as of December 31, 2019, and December 31, 2018, respectively. This obligation is recorded as a current liability on the Company’s consolidated balance sheet. Additionally, certain of our subsidiaries entered into a debt buying agreement with other third parties whereby that subsidiary will purchase certain delinquent loans. Total gross finance receivables for which the Company recorded a debt buyer liability were $28,444 as of December 31, 2019. The debt buyer liability was $3,474 as of December 31, 2019, and is recorded as a current liability on the consolidated balance sheet. The Company has determined that the lenders are Variable Interest Entities (“VIEs”) but that the Company is not the primary beneficiary of the VIEs. Therefore, the Company has not consolidated the lenders.

Note 17. Transactions with Variable Interest Entities

Certain subsidiaries of the Company have limited agency agreements with unaffiliated third-party lenders under the CSO program. The agreements govern the terms by which the Company refers customers to that lender, on a non-exclusive basis, for a possible extension of credit, processes loan applications, and commits to reimburse the lender for any loans or related fees that were not collected from such customers. As of December 31, 2019, and December 31, 2018, the outstanding amount of active consumer loans guaranteed by the Company, which represents the Company’s maximum exposure, was $12,096 and $34,144, respectively. The outstanding amount of consumer loans with unaffiliated third-party lenders consists of $4,953 and $33,841 in short-term and $7,143 and $303 in medium-term loans at December 31, 2019, and December 31, 2018, respectively. The accrual for third party lender losses related to these obligations totaled $2,570 and $4,513 as of December 31, 2019, and December 31, 2018, respectively. This obligation is recorded as a current liability on the Company’s consolidated balance sheet.

Additionally, certain of our subsidiaries entered into a debt buying agreement with other third parties whereby that subsidiary will purchase certain delinquent loans. Total gross finance receivables for which the Company recorded a debt buyer liability were $28,444 as of December 31, 2019. The debt buyer liability was $3,474 as of December 31, 2019, and is recorded as a current liability on the consolidated balance sheet. The Company has determined that the lenders are Variable Interest Entities (“VIEs”) but that the Company is not the primary beneficiary of the VIEs. Therefore, the Company has not consolidated the lenders.