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FINANCING RECEIVABLES (Tables)
 12 Months Ended
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)20232022
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)20232022
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 
20251,793 
2026178 
202740 
202836 
Thereafter8 
Total minimum payments to be received5,212 
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
ProvisionCharge-offsRecoveries
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, 2023December 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 Due1,720 1,369 
Uninvoiced client financing receivables related to trade accounts receivable that are 181+ Days Past Due965 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 less788 330 
Less: allowance for credit losses(416)(549)
Total financing receivables$5,223 $7,786