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DISCONTINUED OPERATIONS
 12 Months Ended
Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]  
DISCONTINUED OPERATIONS DISCONTINUED OPERATIONS
On February 9, 2018, in order to focus on our Technology Enabled Solutions and Advisory Services, we announced a plan to abandon our Business Processing Outsourcing (“BPO”) unit which provided labor resources to fulfill a wide range of plan administration functions based on client requirements. All run-off operations of our BPO unit ceased in the first quarter of 2020. We abandoned the BPO unit as we were unable to sell the line due to competitive pricing and the ease of transition to competitors.
The operating results of our discontinued operations through the date of abandonment are as follows:
Year Ended December 31, 2020Period from Inception to December 31, 2019Period from January 1, 2019 to September 3, 2019
(in thousands)(Successor)(Predecessor)
Major line items constituting income from discontinued operations
Service revenue$50 $98 $3,301 
Cost of services— 5 2,550 
Selling, general and administrative— (8)1,718 
Income (loss) from discontinued operations before provision for income taxes50 101 (967)
Provision expense (benefit) for income taxes14 28 (271)
Income (loss) from discontinued operations, net of tax$36 $73 $(696)
There were no assets or liabilities related to discontinued operations as of December 31, 2021, or December 31, 2020.
Supplemental cash flow information and adjustments to reconcile net (loss) income to net cash flow from operating activities for discontinued operations on the BPO unit are below:
Year Ended December 31, 2020Period from Inception to December 31, 2019Period from January 1, 2019 to September 3, 2019
(in thousands) (Successor) (Predecessor)
Operating activities:
Net income (loss) from discontinued operations $36$73$(696)
Decrease in accounts receivable $43$—$2,808
Decrease in deferred revenue $—$—$(64)
There were no other significant operating or investing non-cash items for the year ended December 31, 2020, period from Inception through December 31, 2019 (Successor) and period from January 1, 2019 through September 3, 2019 (Predecessor).
No interest was allocated to discontinued operations as there was no associated debt with the BPO unit during the year ended December 31, 2020, period from Inception through December 31, 2019 (Successor) and period from January 1, 2019 through September 3, 2019 (Predecessor).