DISCONTINUED OPERATIONS (Tables)

12 Months Ended

Dec. 31, 2022

Discontinued Operations and Disposal Groups [Abstract]

Disposal Groups, Including Discontinued Operations

Major classes of assets and liabilities consist of the following:

	As of December 31,
$ in thousands	2022		2021
Assets:
Accounts receivable	$	3,996	$	5,287
Prepaid expenses and other current assets	1,253		1,662
Current assets held for sale	5,249		6,949
Property and equipment	743		1,079
Intangible assets, net	—		3,537
Goodwill	—		3,062
Other assets	481		264
Long-term assets held for sale	1,224		7,942
Assets held for sale	6,473		14,891
Liabilities:
Accounts payable	191		174
Accrued expenses	3,351		3,692
Income taxes payable	—		137
Current liabilities held for sale	3,542		4,003
Other long-term liabilities	432		368
Long-term liabilities held for sale	432		368
Liabilities held for sale	3,974		4,371

Financial results from discontinued operations consist of the following:

	For the Year Ended December 31,
$ in thousands	2022		2021
Revenue	$	31,464	$	9,952
Cost of revenue - services and other (exclusive of depreciation and amortization)	(14,791)		(5,430)
Depreciation and amortization	(1,298)		(381)
Selling, general and administrative	(9,852)		(3,352)
Merger and other costs	(1,343)		(32,087)
Goodwill and intangibles asset impairment charge	(5,672)		(42,307)
Other income, net	353		32
Pretax loss of discontinued operations	(1,139)		(73,573)
Income tax provision (benefit)	188		(7,493)
Loss from discontinued operations, net of tax	$	(1,327)	$	(66,080)

Changes in the carrying amount of goodwill related to the Company's discontinued operations were as follows:

$ in thousands
Balance December 31, 2020	$	—
Support acquisition (Note 3)	45,369
Impairment charge – Fourth Quarter 2021 (see below)	(42,307)
Balance December 31, 2021	3,062
Impairment charge – Fourth Quarter 2022 (see below)	(3,062)
Balance December 31, 2022	$	—

Changes in the carrying amount of intangible assets related to the Company's discontinued operations were as follows:

$ in thousands	Customer Relationships		Tradename		Total
Balance December 31, 2020	$	—	$	—	$	—
Support acquisition (Note 3)	3,320		490		3,810
Amortization expense	(244)		(29)		(273)
Balance December 31, 2021	3,076		461		3,537
Amortization expense	(830)		(97)		(927)
Impairment charge – Fourth Quarter 2022 (see below)	(2,246)		(364)		(2,610)
Balance December 31, 2022	$	—	$	—	$	—