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Accounts Receivable (Tables)
 9 Months Ended
Sep. 30, 2021
Receivables [Abstract]  
Schedule of Changes in Reserves for Credit Losses Related to Accounts Receivable The following tables present changes in the accounts receivable allowances by portfolio segment:
Three Months Ended September 30, 2021
  (In thousands)Fleet SolutionsTravel and Corporate SolutionsHealth and Employee Benefit SolutionsTotal
Balance, beginning of period$49,716 $7,519 $536 $57,771 
Provision for credit losses1
10,231 3,816 80 14,127 
Charges to other accounts2
4,046 5 — 4,051 
Charge-offs(10,872)(602)(92)(11,566)
Recoveries of amounts previously charged-off1,691 163 53 1,907 
Currency translation(392)(206)— (598)
Balance, end of period$54,420 $10,695 $577 $65,692 
Three Months Ended September 30, 2020
  (In thousands)Fleet Solutions
Travel and Corporate Solutions
Health and Employee Benefit SolutionsTotal
Balance, beginning of period$47,109 $16,142 $592 $63,843 
Provision for credit losses1,3
8,526 3,725 32 12,283 
Charges to other accounts2
3,200 — — 3,200 
Charge-offs(18,334)(10,149)(63)(28,546)
Recoveries of amounts previously charged-off3,213 — — 3,213 
Currency translation504 31 (263)272 
Balance, end of period$44,218 $9,749 $298 $54,265 
Nine Months Ended September 30, 2021
(In thousands)Fleet SolutionsTravel and Corporate SolutionsHealth and Employee Benefit SolutionsTotal
Balance, beginning of period$49,267 $9,610 $270 $59,147 
Provision for credit losses1
26,359 5,568 221 32,148 
Charges to other accounts2
12,267 5 — 12,272 
Charge-offs(37,239)(4,462)(120)(41,821)
Recoveries of amounts previously charged-off4,572 176 206 4,954 
Currency translation(806)(202)— (1,008)
Balance, end of period$54,420 $10,695 $577 $65,692 

Nine Months Ended September 30, 2020
(In thousands)Fleet Solutions
Travel and Corporate Solutions
Health and Employee Benefit SolutionsTotal
Balance, beginning of period$50,010 $5,765 $8,076 63,851 
Provision for credit losses1,3
47,418 19,230 203 66,851 
Charges to other accounts2
13,930 — — 13,930 
Charge-offs(75,711)(15,214)(5,381)(96,306)
Recoveries of amounts previously charged-off8,101 28 17 8,146 
Currency translation470 (60)(2,617)(2,207)
Balance, end of period$44,218 $9,749 $298 $54,265 
1 The provision is comprised of estimated credit losses based on the Company’s loss-rate experience and adjustments required for forecasted credit loss information. The provision for credit losses reported within this table also includes the provision for fraud losses.
2 The Company earns revenue by assessing monthly finance fees on accounts with overdue balances. These fees are recognized as revenue at the time the fees are assessed. The finance fee is calculated using the greater of a minimum charge or a stated late fee rate multiplied by the outstanding balance that is subject to a late fee charge. On occasion, these fees are waived to maintain customer relationship goodwill. Charges to other accounts represents the offset against the late fee revenue recognized when the Company establishes a reserve for such waived amounts.
3 The provision for the three and nine months ended September 30, 2020 reflects an increase in expected credit losses as a result of COVID-19.
Schedule of Past Due Financing Receivables The following table presents the outstanding balance of trade accounts receivable that are less than 30 and 60 days past due, in each case, as a percentage of total trade accounts receivable:
Delinquency StatusSeptember 30, 2021December 31, 2020
29 days or less past due99 %97 %
59 days or less past due99 %98 %