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Other Charges (Tables) | 12 Months Ended
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Dec. 31, 2023
Other Charges - Operating Expenses [Abstract] |
Other Charges (Gains) | Activity with respect to Other charges for the years ended December 31, 2023 and 2022 is summarized in the below table:
(in thousands) | Accrued Charges at December 31, 2021 |  | Charges & Adjustments |  | Payments & Adjustments |  | Accrued Charges at December 31, 2022 |  | Charges & Adjustments |  | Payments & Adjustments |  | Accrued Charges at December 31, 2023
Cash: |  |  |  |  |  |  |  |  |  |  |  |  |
Acima Holdings transaction costs | $ | — |  |  | $ | 187 |  |  | $ | (187) |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Labor reduction costs(1) | 1,593 |  |  | 4,983 |  |  | (4,374) |  |  | 2,202 |  |  | — |  |  | (2,202) |  |  | — |
Other cash charges(2) | — |  |  | 406 |  |  | (406) |  |  | — |  |  | — |  |  | — |  |  | — |
Total cash charges | $ | 1,593 |  |  | 5,576 |  |  | $ | (4,967) |  |  | $ | 2,202 |  |  | — |  |  | $ | (2,202) |  |  | $ | — |
Non-cash: |  |  |  |  |  |  |  |  |  |  |  |  |
Acima Holdings restricted stock agreements(3) |  |  | 143,210 |  |  |  |  |  |  | 137,507 |  |  |  |  |
Depreciation and amortization of acquired assets(4) |  |  | 80,792 |  |  |  |  |  |  | 72,935 |  |  |  |  |
Asset impairments(5) |  |  | 6,764 |  |  |  |  |  |  | — |  |  |  |  |
Accelerated software depreciation |  |  | — |  |  |  |  |  |  | 9,218 |  |  |  |  |
Other(6) |  |  | (1,059) |  |  |  |  |  |  | (2,751) |  |  |  |  |
Total other charges |  |  | $ | 235,283 |  |  |  |  |  |  | $ | 216,909 |  |  |  |  |
(1) Represents charges incurred and payments related to employee severance. (2) Represents shutdown and holding expenses related to store closures. (3) Represents stock compensation expense related to common stock issued to Acima Holdings employees under restricted stock agreements as part of the acquisition proceeds subject to vesting restrictions, as described in Note B and Note O. (4) Represents amortization of the total fair value of acquired intangible assets and incremental depreciation related to the fair value increase over net book value of acquired software assets in connection with the acquisition of Acima Holdings as described in Note B. (5) Asset impairments primarily represent impairment of software assets in 2022. (6) Primarily represents interest income on tax refunds for prior years received in 2023.

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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