FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 2019

Fair Value Disclosures [Abstract]

Nonrecurring fair value measurements

Information regarding the impairment analyses completed during each year was as follows:

			Fair value measurements using
	Fair value as of measurement date		Quoted prices in active markets for identical assets		Significant other observable inputs		Significant unobservable inputs		Asset impairment charge
(in thousands)			(Level 1)		(Level 2)		(Level 3)
2019 analyses:
Intangible assets (Small Business Services)(1), (2)	$	8,379	$	—	$	—	$	8,379	$	31,316
Customer list (Financial Services)	—		—		—		—		1,923
Goodwill									357,741
Total									$	390,980
2018 analyses:
Indefinite-lived trade name (Small Business Services)	$	—	$	—	$	—	$	—	$	19,100
Customer list (Small Business Services)	—		—		—		—		2,149
Customer lists (Financial Services)(1)	4,223		—		—		4,223		1,882
Goodwill									78,188
Total									$	101,319
2017 analyses:
Trade name (Small Business Services)	$	—	$	—	$	—	$	—	$	14,752
Assets held for sale (Small Business Services)	3,500		—		—		3,500		8,250
Other (Small Business Services)	—		—		—		—		3,499
Goodwill									28,379
Total									$	54,880

⁽¹⁾ The fair value presented is for the entire asset group that includes the impaired assets.

⁽²⁾ The impairment charge consisted of $14,441 related to trade names, $11,655 related to customer lists and $5,220 related to technology-based intangible assets.

Fair value of financial instruments

Information regarding the fair values of our financial instruments was as follows:

								Fair value measurements using
	Balance sheet location	December 31, 2019						Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs (Level 2)			Significant unobservable inputs (Level 3)
(in thousands)		Carrying value			Fair value
Measured at fair value through comprehensive (loss) income:
Cash equivalents	Funds held for customers	$	18,000		$	18,000		$	18,000	$	—		$	—
Available-for-sale debt securities	Funds held for customers	16,450			16,450			—		16,450			—
Derivative liability (Note 7)	Other non-current liabilities	(1,480		)	(1,480		)	—		(1,480		)	—
Amortized cost:
Cash	Cash and cash equivalents	73,620			73,620			73,620		—			—
Cash	Funds held for customers	83,191			83,191			83,191		—			—
Loans and notes receivable from Safeguard distributors	Other current and non-current assets	70,383			68,887			—		—			68,887
Long-term debt	Long-term debt	883,500			883,500			—		883,500			—

						Fair value measurements using
	Balance sheet location	December 31, 2018				Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
(in thousands)		Carrying value		Fair value
Measured at fair value through comprehensive (loss) income:
Cash equivalents	Funds held for customers	$	16,000	$	16,000	$	16,000	$	—	$	—
Available-for-sale debt securities	Funds held for customers	15,463		15,463		—		15,463		—
Amortized cost:
Cash	Cash and cash equivalents	59,740		59,740		59,740		—		—
Cash	Funds held for customers	69,519		69,519		69,519		—		—
Loans and notes receivable from Safeguard distributors	Other current and non-current assets	81,560		60,795		—		—		60,795
Long-term debt(1)	Long-term debt	910,000		910,000		—		910,000		—

⁽¹⁾ Amounts exclude capital lease obligations.