XML 65 R49.htm IDEA: XBRL DOCUMENT
v3.6.0.2

Acquisitions Purchase Price Allocation Table (Details) - USD ($) $ in Thousands | 12 Months Ended |  |  |  |
--- | --- | --- | --- | --- | ---
Dec. 31, 2016 | Sep. 01, 2016 | Jan. 06, 2016 | Dec. 31, 2015 | Dec. 31, 2014
Business Acquisition [Line Items] |  |  |  |  |  |
Goodwill |  | $ 831,151 |  |  | $ 295,609 | $ 276,882
Revolving unsecured credit facility |  | (232,000) |  |  | 0 | 0
Notes payable assumed in acquisition |  | $ (6,630) |  |  | $ 0 | $ 0
Customer Relationships |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Intangible assets amortization period |  | 5 years |  |  |  |
Cash America Merger |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Cash and cash equivalents |  |  | $ 42,520 |  |  |
Pawn loans |  |  | 234,761 |  |  |
Fees and service charges receivable |  |  | 26,893 |  |  |
Consumer loans |  |  | 27,549 |  |  |
Inventory |  |  | 224,644 |  |  |
Income taxes receivable |  |  | 23,095 |  |  |
Other current assets |  |  | 28,324 |  |  |
Investment in common stock of Enova International, Inc. | [1] |  | 60,785 |  |  |
Property and equipment |  |  | 118,381 |  |  |
Goodwill | [2] |  | 522,064 |  |  |
Intangible assets | [3] |  | 103,250 |  |  |
Other assets |  |  | 62,994 |  |  |
Current liabilities |  |  | (95,268) |  |  |
Customer deposits |  |  | (21,536) |  |  |
Revolving unsecured credit facility | [4] |  | (232,000) |  |  |
Deferred tax liabilities |  |  | (28,002) |  |  |
Other liabilities |  |  | (32,177) |  |  |
Aggregate merger consideration |  |  | $ 1,066,277 |  |  |
U.S. Acquisitions |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Pawn loans |  | $ 385 |  |  |  |
Fees and service charges receivable |  | 18 |  |  |  |
Inventory |  | 359 |  |  |  |
Other current assets |  | 0 |  |  |  |
Property and equipment |  | 10 |  |  |  |
Goodwill | [5] | 1,239 |  |  |  |
Intangible assets | [6] | 36 |  |  |  |
Other assets |  | 0 |  |  |  |
Deferred tax assets |  | 0 |  |  |  |
Current liabilities |  | (96) |  |  |  |
Notes payable assumed in acquisition |  | 0 |  |  |  |
Aggregate merger consideration |  | 1,951 |  |  |  |
Latin America Acquisition |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Pawn loans |  | 10,586 |  |  |  |
Fees and service charges receivable |  | 885 |  |  |  |
Inventory |  | 3,014 |  |  |  |
Other current assets |  | 1,795 |  |  |  |
Property and equipment |  | 6,821 |  |  |  |
Goodwill | [5] | 20,413 |  |  |  |
Intangible assets | [6] | 405 |  |  |  |
Other assets |  | 512 |  |  |  |
Deferred tax assets |  | 2,392 |  |  |  |
Current liabilities |  | (10,299) |  |  |  |
Notes payable assumed in acquisition |  | (6,630) |  | $ (6,630) |  |
Aggregate merger consideration |  | 29,894 |  |  |  |
Business Acquisition |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Pawn loans |  | 10,971 |  |  |  |
Fees and service charges receivable |  | 903 |  |  |  |
Inventory |  | 3,373 |  |  |  |
Other current assets |  | 1,795 |  |  |  |
Property and equipment |  | 6,831 |  |  |  |
Goodwill | [5] | 21,652 |  |  |  |
Intangible assets | [6] | 441 |  |  |  |
Other assets |  | 512 |  |  |  |
Deferred tax assets |  | 2,392 |  |  |  |
Current liabilities |  | (10,395) |  |  |  |
Notes payable assumed in acquisition |  | (6,630) |  |  |  |
Aggregate merger consideration |  | $ 31,845 |  |  |  |
[1] | Represents Cash America’s investment in the common stock of Enova International, Inc. (“Enova”), a publicly traded company focused on providing online consumer lending products. Prior to December 31, 2016, all of the Enova shares acquired were sold in open market transactions at an average price of $10.40 per share, which resulted in a net gain on sale of $1,299 and generated net proceeds of $62,084.
[2] | The goodwill is attributable to the excess of the aggregate merger consideration over the fair value of the net tangible and intangible assets acquired and liabilities assumed and is considered to represent the synergies and economies of scale expected from combining the operations of the Company and Cash America. This goodwill has been assigned to the U.S. operations reporting unit. Approximately $223,000 of the goodwill arising from the Merger is expected to be deductible for U.S. income tax purposes.
[3] | Intangible assets acquired and the respective useful lives assigned consist of the following: Amount Useful life (in years)Trade names $46,300 IndefinitePawn licenses 32,300 IndefiniteCustomer relationships 14,700 FiveExecutive non-compete agreements 8,700 TwoFranchise agreements related to check cashing operation 1,250 Indefinite $103,250 The customer relationships are being amortized using an accelerated amortization method that reflects the future cash flows expected from the returning pawn customers of Cash America. The non-compete agreements are being amortized over a straight-line basis over the life of the non-compete agreements. As the trade names, pawn licenses and franchise agreements have indefinite lives, they are not amortized.
[4] | Represents outstanding borrowings under Cash America’s revolving unsecured credit facility that became due upon completion of the Merger. The Cash America revolving unsecured credit facility was repaid by the Company using proceeds from the 2016 Credit Facility (as described in Note 11) and was terminated upon completion of the Merger.
[5] | Substantially all of the goodwill for the U.S. Acquisitions is expected to be deductible for U.S. income tax purposes. However, the goodwill for the Latin America Acquisition is not expected to be deductible for Mexico and El Salvador income tax purposes.
[6] | Intangible assets primarily consist of customer relationships, which are generally amortized over five years.

X
- Definition Business Acquisition, net debt assumed + References No definition available. + Details
Name: | fcfs_BusinessAcquisitionnetdebtassumed
Namespace Prefix: | fcfs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of acquisition cost of a business combination allocated to single payment short-term loans or installment loans. Amount is net of allowance. + References No definition available. + Details
Name: | fcfs_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedConsumerLoansNet
Namespace Prefix: | fcfs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of acquisition cost of a business combination allocated to short-term collateralized pawn loans. + References No definition available. + Details
Name: | fcfs_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPawnLoans
Namespace Prefix: | fcfs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Investments + References No definition available. + Details
Name: | fcfs_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedInvestments
Namespace Prefix: | fcfs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Revolving Credit Facility + References No definition available. + Details
Name: | fcfs_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedRevolvingCreditFacility
Namespace Prefix: | fcfs_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Business Combination, Recognized Identifiable Assets Acquired and liabilities Assumed, Pawn Loan Fees and Service Charge Receivables + References No definition available. + Details
Name: | fcfs_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandliabilitiesAssumedPawnLoanFeesandServiceChargeReceivables
Namespace Prefix: | fcfs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Weighted average amortization period of finite-lived intangible assets acquired either individually or as part of a group of assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
Name: | us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_BusinessAcquisitionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred revenue expected to be recognized as such within one year or the normal operating cycle, if longer, assumed at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDeferredRevenue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of other liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, after allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences and carryforwards acquired at the acquisition date, classified as current. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxAssetsCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, after allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences and carryforwards acquired at the acquisition date, classified as noncurrent. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxAssetsNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences assumed at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=75116654&loc=d3e31917-109318 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of intangible assets, excluding goodwill, acquired at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of inventory recognized as of the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=73531372&loc=d3e2207-128464 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of other liabilities due after one year or the normal operating cycle, if longer, assumed at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of property, plant, and equipment recognized as of the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=73531372&loc=d3e2207-128464 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=64834752&loc=SL49117168-202975 + Details
Name: | us-gaap_Goodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=fcfs_CashAmericaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=fcfs_U.S.AcquisitionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=us-gaap_LatinAmericaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=fcfs_BusinessAcquisitionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |