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SETTLEMENT PROCESSING ASSETS AND OBLIGATIONS (Tables) | 7 Months Ended
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Dec. 31, 2016
Offsetting [Abstract] |
Offsetting Assets | As of December 31, 2016, May 31, 2016 and 2015, settlement processing assets and obligations consisted of the following:
| December 31, |  | May 31,
| 2016 |  | 2016 |  | 2015
| (in thousands)
Settlement processing assets: |  |  |  |  |
Interchange reimbursement | $ | 150,612 |  |  | $ | 150,644 |  |  | $ | 186,660 |
Receivable from (liability to) Members | 71,590 |  |  | (14,997 | ) |  | 294,837 |
Receivable from networks | 1,325,029 |  |  | 1,203,308 |  |  | 1,919,148 |
Exception items | 6,450 |  |  | 3,003 |  |  | 4,920 |
Merchant Reserves | (6,827 | ) |  | (5,632 | ) |  | (10,743 | )
| $ | 1,546,854 |  |  | $ | 1,336,326 |  |  | $ | 2,394,822 |
Settlement processing obligations: |  |  |  |  |
Interchange reimbursement | $ | 199,202 |  |  | $ | 193,989 |  |  | $ | 68,444 |
Liability to Members | (177,979 | ) |  | (261,945 | ) |  | (628 | )
Liability to merchants | (1,358,271 | ) |  | (1,005,009 | ) |  | (1,931,390 | )
Exception items | 21,194 |  |  | 5,827 |  |  | 5,331 |
Merchant Reserves | (158,419 | ) |  | (149,667 | ) |  | (169,442 | )
Reserve for operating losses and sales allowances | (2,939 | ) |  | (3,510 | ) |  | (6,215 | )
| $ | (1,477,212 | ) |  | $ | (1,220,315 | ) |  | $ | (2,033,900 | )
Offsetting Liabilities | As of December 31, 2016, May 31, 2016 and 2015, settlement processing assets and obligations consisted of the following:
| December 31, |  | May 31,
| 2016 |  | 2016 |  | 2015
| (in thousands)
Settlement processing assets: |  |  |  |  |
Interchange reimbursement | $ | 150,612 |  |  | $ | 150,644 |  |  | $ | 186,660 |
Receivable from (liability to) Members | 71,590 |  |  | (14,997 | ) |  | 294,837 |
Receivable from networks | 1,325,029 |  |  | 1,203,308 |  |  | 1,919,148 |
Exception items | 6,450 |  |  | 3,003 |  |  | 4,920 |
Merchant Reserves | (6,827 | ) |  | (5,632 | ) |  | (10,743 | )
| $ | 1,546,854 |  |  | $ | 1,336,326 |  |  | $ | 2,394,822 |
Settlement processing obligations: |  |  |  |  |
Interchange reimbursement | $ | 199,202 |  |  | $ | 193,989 |  |  | $ | 68,444 |
Liability to Members | (177,979 | ) |  | (261,945 | ) |  | (628 | )
Liability to merchants | (1,358,271 | ) |  | (1,005,009 | ) |  | (1,931,390 | )
Exception items | 21,194 |  |  | 5,827 |  |  | 5,331 |
Merchant Reserves | (158,419 | ) |  | (149,667 | ) |  | (169,442 | )
Reserve for operating losses and sales allowances | (2,939 | ) |  | (3,510 | ) |  | (6,215 | )
| $ | (1,477,212 | ) |  | $ | (1,220,315 | ) |  | $ | (2,033,900 | )

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