XML 36 R23.htm IDEA: XBRL DOCUMENT v3.26.1
Accrued Expenses & Other Current Liabilities
6 Months Ended
Jun. 30, 2026
Payables and Accruals [Abstract]  
Accrued Expenses & Other Current Liabilities Accrued Expenses & Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following as of June 30, 2026 and December 31, 2025:
June 30,December 31,
(in thousands)20262025
Trade settlement liability(1)
$46,643 $34,884 
Accrued transaction expense28,751 34,673 
Accrued marketing expense21,727 17,307 
Accrued salary, benefits, and related taxes
15,669 12,996 
Reserve for transaction losses
5,961 5,440 
Other accrued expenses39,321 36,648 
Accrued expenses & other current liabilities
$158,072 $141,948 
_________________
(1) The trade settlement liability amount represents the total of disbursement postfunding liabilities and book overdrafts owed to the Company’s disbursement partners. Refer to Note 2. Basis of Presentation and Summary of Significant Accounting Policies within the notes to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025 for further discussion.