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FINANCING RECEIVABLES (Tables)

9 Months Ended

Sep. 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 September 30, 2024 and December 31, 2023:

(In thousands)			September 30, 2024						December 31, 2023
Short-term payment plans, gross			$	913					$	788
Less: allowance for losses			(46)						(39)
Short-term payment plans, net			$	867					$	749

Schedule of Components of Lease Receivables

The components of these receivables were as follows at September 30, 2024 and December 31, 2023:

(In thousands)			September 30, 2024						December 31, 2023
Long-term financing arrangements, gross			$	5,129					$	5,212
Less: allowance for expected credit losses			(377)						(377)
Less: unearned income			(255)						(361)
Long-term financing arrangements, net			$	4,497					$	4,474

Schedule of Future Minimum Lease Payments to be Received

Future minimum payments to be received subsequent to September 30, 2024 are as follows:

(In thousands)
Years Ending December 31,
2024			$	2,420
2025			2,225
2026			309
2027			100
2028			62
Thereafter			13
Total minimum payments to be received			5,129
Less: allowance for expected credit losses			(377)
Less: unearned income			(255)
Receivables, net			$	4,497

Schedule of Allowance for Financing Credit Losses

The following table is a roll-forward of the allowance for expected credit losses for the nine months ended September 30, 2024 and year ended December 31, 2023:

(In thousands)			Balance at Beginning of Period						Change in Provision						Charge-offs						Recoveries						Sale of AHT						Balance at End of Period
September 30, 2024			$	416					$	9					$	—					$	—					$	(2)					$	423
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 September 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
September 30, 2024			$	455					$	267					$	572					$	1,294
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)			September 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			$	973					$	1,068
Uninvoiced client financing receivables related to trade accounts receivable that are 91 to 180 Days Past Due			839						1,720
Uninvoiced client financing receivables related to trade accounts receivable that are 181 + Days Past Due			1,413						965
Total uninvoiced client financing receivables balances of clients with a trade accounts receivable			$	3,225					$	3,753
Total uninvoiced client financing receivables of clients with no related trade accounts receivable			1,649						1,098
Total financing receivables with contractual maturities of one year or less			913						788
Less: allowance for expected credit losses			(423)						(416)
Total financing receivables			$	5,364					$	5,223

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Tabular disclosure of allowance for credit loss on financing receivable.

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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.

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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.

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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.

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