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Current Expected Credit Losses (CECL) (Tables) | 3 Months Ended
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Mar. 31, 2020
Credit Loss [Abstract] |
Schedule of Portfolio Segment by Class of Financing Receivables, Credit Quality Indicator and Origination Year | The below table presents portfolio segmentation of the Company’s receivables disaggregated by credit quality indicators and origination periods as of March 31, 2020 (in thousands):
|  | Amortized Cost Basis by Origination Year and Past-Due Status |
|  | Total |  |  | 2020 |  |  | 2019 |  |  | 2018 |  |  | 2017 |  |  | Prior |
Accrued commissions receivable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Past-due status: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Less than 1 year |  | $ | 371,270 |  |  | $ | 272,074 |  |  | $ | 99,196 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
1 year - less than 2 years |  |  | 34,468 |  |  |  | — |  |  |  | 14,183 |  |  |  | 20,285 |  |  |  | — |  |  |  | — |
2 years and greater |  |  | 16,156 |  |  |  | — |  |  |  | — |  |  |  | 5,114 |  |  |  | 6,878 |  |  |  | 4,164 |
Total Accrued commissions receivable |  | $ | 421,894 |  |  | $ | 272,074 |  |  | $ | 113,379 |  |  | $ | 25,399 |  |  | $ | 6,878 |  |  | $ | 4,164 |
Employee-related receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Past-due status: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Less than 1 year |  | $ | 3,009 |  |  | $ | 605 |  |  | $ | 2,404 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
1 year - less than 2 years |  |  | 1,888 |  |  |  | — |  |  |  | 919 |  |  |  | 969 |  |  |  | — |  |  |  | — |
2 years and greater |  |  | 1,325 |  |  |  | — |  |  |  | — |  |  |  | 83 |  |  |  | 375 |  |  |  | 867 |
Total Employee-related receivables |  | $ | 6,222 |  |  | $ | 605 |  |  | $ | 3,323 |  |  | $ | 1,052 |  |  | $ | 375 |  |  | $ | 867 |
Summary of Allowance for Expected Credit Losses by Portfolio Segment | The following table presents the activity in the CECL reserve by receivable class for the three months ended March 31, 2020 (in thousands):
|  | Allowance Rollforward by Portfolio Segment |
|  | Accrued commissions receivable |  |  | Employee-related receivables |  |  | Total |
Beginning balance, January 1, 2020 |  | $ | 811 |  |  | $ | 1,133 |  |  | $ | 1,944 |
Current-period provision for expected credit losses |  |  | 179 |  |  |  | 586 |  |  |  | 765 |
Write-offs charged against the allowance |  |  | — |  |  |  | — |  |  |  | — |
Recoveries collected |  |  | — |  |  |  | — |  |  |  | — |
Ending balance, March 31, 2020 |  | $ | 990 |  |  | $ | 1,719 |  |  | $ | 2,709 |

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- Definition Tabular disclosure of allowance for credit loss on financing receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919230-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953659-111524 + Details
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