SCHEDULE II Valuation & Qualifying Accounts

12 Months Ended

Dec. 31, 2023

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

SCHEDULE II Valuation & Qualifying Accounts

SCHEDULE II

Valuation & Qualifying Accounts

(in thousands)


(a)	(b)		(c)		(d)		(e)
Description	Balance at Beginning of Period		Additions: Charged to Costs and Expenses(2)		Deductions: Uncollectible Accounts Write-Offs (Recoveries)		Balance at End of Period

Allowance for credit losses - accounts receivable
December 31, 2021	$	20,608	$	12,835	$	16,054	$	17,389
December 31, 2022	$	17,389	$	14,951	$	11,320	$	21,020
December 31, 2023 (3)	$	21,020	$	23,267	$	25,282	$	19,005

Allowance for credit losses - settlement assets (1)
December 31, 2021	$	6,171	$	3,553	$	6,750	$	2,974
December 31, 2022	$	2,974	$	12,984	$	13,671	$	2,287
December 31, 2023	$	2,287	$	19,242	$	11,799	$	9,730

Reserve for sales allowances
December 31, 2021	$	10,871	$	16,881	$	19,236	$	8,516
December 31, 2022	$	8,516	$	24,517	$	25,073	$	7,960
December 31, 2023	$	7,960	$	29,498	$	28,425	$	9,033

Allowance for credit and operating losses - check guarantee
December 31, 2021	$	2,102	$	10,160	$	9,725	$	2,536
December 31, 2022	$	2,536	$	12,291	$	11,383	$	3,444
December 31, 2023 (3)	$	3,444	$	3,074	$	6,518	$	—

Reserve for contract contingencies and processing errors
December 31, 2021	$	3,589	$	734	$	2,986	$	1,337
December 31, 2022	$	1,337	$	1,212	$	972	$	1,577
December 31, 2023	$	1,577	$	3,194	$	3,158	$	1,613

Reserve for cardholder losses
December 31, 2021	$	10,075	$	62,751	$	62,769	$	10,058
December 31, 2022	$	10,058	$	58,673	$	58,541	$	10,190
December 31, 2023 (3)	$	10,190	$	15,861	$	26,051	$	—

Deferred income tax asset valuation allowance
December 31, 2021	$	132,531	$	(20,272)	$	—	$	112,259
December 31, 2022	$	112,259	$	(2,216)	$	—	$	110,043
December 31, 2023	$	110,043	$	104,280	$	3,274	$	211,049

Allowance for credit losses - notes receivable
December 31, 2023	$	—	$	15,245	$	—	$	15,245

(1) Included in settlement processing obligations.

(2) In addition to amounts charged to costs and expenses, amounts in this column include additions, as applicable, resulting from business combinations.

(3) Includes certain amounts related to our consumer and gaming business disposal groups that were presented as held for sale in the consolidated balance sheet as of December 31, 2022. During the second quarter of 2023, we completed the sale of our gaming business and the consumer portion of our Netspend business. The results relating to our consumer and gaming business are included for the periods prior to disposition, and the amounts divested are included in the deductions column above.