Transactions with Variable Interest Entities	3 Months Ended
Mar. 31, 2020
Transactions with Variable Interest Entities
Transactions with Variable Interest Entities	Note 12. 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 nonexclusive 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 March 31, 2020, and December 31, 2019, the outstanding amount of active consumer loans guaranteed by the Company, which represents the Company’s maximum exposure, was $5,839 and $12,096, respectively. The outstanding amount of consumer loans with unaffiliated third-party lenders consists of $3,254 and $4,953 in short-term and $2,585 and $7,143 in medium-term loans at March 31, 2020, and December 31, 2019, respectively. The accrual for third party lender losses related to these obligations totaled $1,669 and $2,570 as of March 31, 2020, and December 31, 2019, respectively. This obligation is recorded as a current liability on the Company’s consolidated balance sheet. Additionally, certain subsidiaries of ours entered into a debt buying agreement with other third parties whereby the subsidiaries will purchase certain delinquent loans. Total gross finance receivables for which the Company recorded a debt buyer liability were $26,667 and $28,444 as of March 31, 2020 and December 31, 2019, respectively. The debt buyer liability was $3,408 and $3,474 as of March 31, 2020 and December 31, 2019, respectively, 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 12. 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 nonexclusive 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 March 31, 2020, and December 31, 2019, the outstanding amount of active consumer loans guaranteed by the Company, which represents the Company’s maximum exposure, was $5,839 and $12,096, respectively. The outstanding amount of consumer loans with unaffiliated third-party lenders consists of $3,254 and $4,953 in short-term and $2,585 and $7,143 in medium-term loans at March 31, 2020, and December 31, 2019, respectively. The accrual for third party lender losses related to these obligations totaled $1,669 and $2,570 as of March 31, 2020, and December 31, 2019, respectively. This obligation is recorded as a current liability on the Company’s consolidated balance sheet.

Additionally, certain subsidiaries of ours entered into a debt buying agreement with other third parties whereby the subsidiaries will purchase certain delinquent loans. Total gross finance receivables for which the Company recorded a debt buyer liability were $26,667 and $28,444 as of March 31, 2020 and December 31, 2019, respectively. The debt buyer liability was $3,408 and $3,474 as of March 31, 2020 and December 31, 2019, respectively, 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.