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FINANCING RECEIVABLES (Tables) | 12 Months Ended
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Dec. 31, 2023
Receivables [Abstract] |
Components of Short-Term Payment Plans | These receivables, included in the current portion of financing receivables, were comprised of the following on December 31, 2023 and 2022:
(In thousands) | 2023 |  | 2022
Short-term payment plans, gross | $ | 788 |  |  | $ | 330 |
Less: allowance for credit losses | (39) |  |  | (16) |
Short-term payment plans, net | $ | 749 |  |  | $ | 314 |
Components of Lease Receivables | The components of these receivables were as follows on December 31, 2023 and 2022:
(In thousands) | 2023 |  | 2022
Long-term financing arrangements, gross | $ | 5,212 |  |  | $ | 8,683 |
Less: allowance for credit losses | (377) |  |  | (533) |
Less: unearned income | (361) |  |  | (678) |
Long-term financing arrangements, net | $ | 4,474 |  |  | $ | 7,472 |
Sales-type and Direct Financing Leases, Lease Receivable, Maturity | Future minimum payments to be received subsequent to December 31, 2023 are as follows:
(In thousands) |
2024 | $ | 3,157 |
2025 | 1,793 |
2026 | 178 |
2027 | 40 |
2028 | 36 |
Thereafter | 8 |
Total minimum payments to be received | 5,212 |
Less: allowance for credit losses | (377) |
Less: unearned income | (361) |
Receivables, net | $ | 4,474 |
Roll-Forward of Allowance for Financing Credit Losses | The following table is a roll-forward of the allowance for financing credit losses for the years ended December 31, 2023 and 2022:
(In thousands) | Beginning Balance |  | Provision |  | Charge-offs |  | Recoveries |  | Ending Balance
December 31, 2023 | $ | 549 |  |  | $ | (133) |  |  | $ | — |  |  | $ | — |  |  | $ | 416 |
December 31, 2022 | $ | 722 |  |  | $ | (211) |  |  | $ | 38 |  |  | $ | — |  |  | $ | 549 |
Analysis of Age of Financing Receivables Amounts | The following is an analysis of the age of financing receivables amounts (excluding short-term payment plans) that have been reclassified to trade accounts receivable and were past due as of December 31, 2023 and 2022:
(In thousands) | 1 to 90 Days Past Due |  | 91 to 180 Days Past Due |  | 181 + Days Past Due |  | Total Past Due
December 31, 2023 | $ | 857 |  |  | $ | 231 |  |  | $ | 323 |  |  | $ | 1,411 |
December 31, 2022 | $ | 1,086 |  |  | $ | 278 |  |  | $ | 283 |  |  | $ | 1,647 |
Categories of Customer Financing Receivables | The table below categorizes customer financing receivable balances (excluding short term payment plans), none of which are considered past due, based on the age of the oldest payment outstanding that has been reclassified to trade accounts receivable:
(In thousands) | December 31, 2023 |  | December 31, 2022
Stratification of uninvoiced client financing receivables based on aging of related trade accounts receivable: |  |  |
Uninvoiced client financing receivables related to trade accounts receivable that are 1 to 90 Days Past Due | $ | 1,068 |  |  | $ | 3,876 |
Uninvoiced client financing receivables related to trade accounts receivable that are 91 to 180 Days Past Due | 1,720 |  |  | 1,369 |
Uninvoiced client financing receivables related to trade accounts receivable that are 181+ Days Past Due | 965 |  |  | 1,894 |
Total uninvoiced client financing receivables balances of clients with a trade accounts receivable | $ | 3,753 |  |  | $ | 7,139 |
Total uninvoiced client financing receivables of clients with no related trade accounts receivable | 1,098 |  |  | 866 |
Total financing receivables with contractual maturities of one year or less | 788 |  |  | 330 |
Less: allowance for credit losses | (416) |  |  | (549) |
Total financing receivables | $ | 5,223 |  |  | $ | 7,786 |

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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-29 + Details
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- Definition Tabular disclosure of maturity of undiscounted cash flows to be received on annual basis for sales-type and direct financing leases receivable. Includes, but is not limited to, reconciliation to lease receivable recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479773/842-30-50-10 + Details
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