CAPITAL ADVANCE ("CA") RECEIVABLES (Tables)

9 Months Ended

Sep. 30, 2024

CAPITAL ADVANCE ("CA") RECEIVABLE

Schedule of purchased and collected principal amounts associated with Capital Advance (CA) receivables

	Nine Months Ended
	September 30,
	2024		2023
Beginning CA receivables, gross	$	50,552	$	42,466
CA extended to customers		260,353		206,187
Change in revenue receivables		82		487
CA collected from customers		(245,143)		(191,157)
Charge-offs, net of recoveries		(2,802)		(3,917)
Ending CA receivables, gross	$	63,042	$	54,066
Allowance for CA losses		(6,094)		(4,910)
CA receivables, net	$	56,948	$	49,156

Schedule of current and overdue amounts of CAs

The outstanding gross balance at September 30, 2024 consists of the following current and overdue amounts:

			1‑30 days	30‑60	60‑90	Above 90
Total		Current	overdue	overdue	overdue	overdue
$	63,042	59,507	2,010	761	279	485

The outstanding gross balance at December 31, 2023 consists of the following current and overdue amounts:

			1‑30 days	30‑60	60‑90	Above 90
Total		Current	overdue	overdue	overdue	overdue
$	50,552	47,332	1,977	692	276	275

Schedule of current and overdue balances CAs that are segregated into the timing of expected collections

The following are current and overdue balances from above that are segregated into the timing of expected collections at September 30, 2024:

			Due in less	Due in 30‑60	Due in 60‑90	Due in more
Total		Overdue	than 30 days	days	days	than 90 days
$	63,042	3,535	13,530	13,132	24,280	8,565

The following are current and overdue balances from above that are segregated into the timing of expected collections at December 31, 2023:

			Due in less	Due in 30‑60	Due in 60‑90	Due in more
Total		Overdue	than 30 days	days	days	than 90 days
$	50,552	3,220	10,841	13,696	17,462	5,333

Schedule of rollforward for the allowance for CA losses ("ALCAL")

	Nine Months Ended
	September 30,
	2024		2023
Beginning balance	$	5,059	$	5,311
Provisions		4,496		3,649
Recoveries		(659)		(133)
Charge-offs		(2,802)		(3,917)
Ending balance	$	6,094	$	4,910