RESTRUCTURING EXPENSES (Tables)

6 Months Ended

Jun. 30, 2024

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs

The following tables summarize restructuring charges recorded within operating expenses in the condensed consolidated statements of earnings for the three and six months ended June 30, 2024 and 2023:


	Three Months Ended June 30, 2024								Three Months Ended June 30, 2023
(In Thousands)	Progressive Leasing		Vive		Other		Total		Progressive Leasing		Vive		Other		Total
Severance	$	230	$	—	$	628	$	858	$	930	$	—	$	—	$	930


Early Contract Termination Costs	—		—		2,000		2,000		—		—		—		—
Other Restructuring Activities	28		—		—		28		33		—		—		33
Total Restructuring Expenses	$	258	$	—	$	2,628	$	2,886	$	963	$	—	$	—	$	963


	Six Months Ended June 30, 2024								Six Months Ended June 30, 2023
(In Thousands)	Progressive Leasing		Vive		Other		Total		Progressive Leasing		Vive		Other		Total
Severance	$	4,336	$	—	$	628	$	4,964	$	1,723	$	—	$	—	$	1,723
Right-of-Use Asset Impairment1	4,515		—		—		4,515		—		—		—		—
Property and Equipment Impairment	1,503		—		—		1,503		—		—		—		—
Early Contract Termination Costs	7,750		—		2,000		9,750		—		—		—		—
Other Restructuring Activities	168		—		—		168		(3)		—		—		(3)
Total Restructuring Expenses	$	18,272	$	—	$	2,628	$	20,900	$	1,720	$	—	$	—	$	1,720

1 To determine the amount of impairment for vacated office space, the fair value of the ROU asset is calculated based on the present value of the estimated net cash flows related to asset.

Schedule of Restructuring Reserve

The following table summarizes the accrual and payment activity related to the restructuring program for the six months ended June 30, 2024 and 2023:


(In Thousands)	Severance		Early Contract Termination Costs		Other Restructuring Activities		Total
Balance at December 31, 2023	$	2,675	$	2,500	$	—	$	5,175
Charges	4,964		9,750		168		14,882
Cash Payments	(5,888)		(10,650)		(135)		(16,673)
Balance at June 30, 2024	$	1,751	$	1,600	$	33	$	3,384


(In Thousands)	Severance		Other Restructuring Activities		Total
Balance at December 31, 2022	$	3,061	$	42	$	3,103
Charges	1,723		(3)		1,720
Cash Payments	(1,564)		(4)		(1,568)
Balance at June 30, 2023	$	3,220	$	35	$	3,255