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FINANCING RECEIVABLES (Tables) | 6 Months Ended
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Jun. 30, 2024
Receivables [Abstract] |
Schedule of Components of Short Term Payment Plans | These receivables, included in the current portion of financing receivables, were comprised of the following at June 30, 2024 and December 31, 2023:
(In thousands) | June 30, 2024 |  | December 31, 2023
Short-term payment plans, gross | $ | 1,119 |  |  | $ | 788 |
Less: allowance for losses | (56) |  |  | (39) |
Short-term payment plans, net | $ | 1,063 |  |  | $ | 749 |
Schedule of Components of Lease Receivables | The components of these receivables were as follows at June 30, 2024 and December 31, 2023:
(In thousands) | June 30, 2024 |  | December 31, 2023
Long-term financing arrangements, gross | $ | 4,284 |  |  | $ | 5,212 |
Less: allowance for expected credit losses | (332) |  |  | (377) |
Less: unearned income | (271) |  |  | (361) |
Long-term financing arrangements, net | $ | 3,681 |  |  | $ | 4,474 |
Schedule of Future Minimum Lease Payments to be Received | Future minimum payments to be received subsequent to June 30, 2024 are as follows:
(In thousands) |
Years Ending December 31, |
2024 | $ | 1,671 |
2025 | 2,195 |
2026 | 276 |
2027 | 69 |
2028 | 62 |
Thereafter | 11 |
Total minimum payments to be received | 4,284 |
Less: allowance for expected credit losses | (332) |
Less: unearned income | (271) |
Receivables, net | $ | 3,681 |
Schedule of Allowance for Financing Credit Losses | The following table is a roll-forward of the allowance for expected credit losses for the six months ended June 30, 2024 and year ended December 31, 2023:
(In thousands) | Balance at Beginning of Period |  | Provision |  | Charge-offs |  | Recoveries |  | Sale of AHT |  | Balance at End of Period
June 30, 2024 | $ | 416 |  |  | $ | (26) |  |  | $ | — |  |  | $ | — |  |  | $ | (2) |  |  | $ | 388 |
December 31, 2023 | $ | 549 |  |  | $ | (133) |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 416 |
Schedule of 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 June 30, 2024 and December 31, 2023:
(In thousands) | 1 to 90 Days Past Due |  | 91 to 180 Days Past Due |  | 181 + Days Past Due |  | Total Past Due
June 30, 2024 | $ | 594 |  |  | $ | 235 |  |  | $ | 518 |  |  | $ | 1,347 |
December 31, 2023 | $ | 857 |  |  | $ | 231 |  |  | $ | 323 |  |  | $ | 1,411 |
Schedule of Financing Receivable Credit Quality Indicators | The table below categorizes customer financing receivable balances (excluding short-term payment plans) based on the age of the oldest payment outstanding that has been reclassified to trade accounts receivable:
(In thousands) | June 30, 2024 |  | December 31, 2023
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 | $ | 2,347 |  |  | $ | 1,068 |
Uninvoiced client financing receivables related to trade accounts receivable that are 91 to 180 Days Past Due | 579 |  |  | 1,720 |
Uninvoiced client financing receivables related to trade accounts receivable that are 181 + Days Past Due | 975 |  |  | 965 |
Total uninvoiced client financing receivables balances of clients with a trade accounts receivable | $ | 3,901 |  |  | $ | 3,753 |
Total uninvoiced client financing receivables of clients with no related trade accounts receivable | 112 |  |  | 1,098 |
Total financing receivables with contractual maturities of one year or less | 1,119 |  |  | 788 |
Less: allowance for expected credit losses | (388) |  |  | (416) |
Total financing receivables | $ | 4,744 |  |  | $ | 5,223 |

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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://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-29 Reference 2: 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 + 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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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
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