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Selected Balance Sheet Data (Tables) | 3 Months Ended
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Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Other Assets | Other assets consisted of the following (in thousands):
|  | Current |  |  | Non-Current |
|  | March 31, |  |  | December 31, |  |  | March 31, |  |  | December 31, |
|  | 2015 |  |  | 2014 |  |  | 2015 |  |  | 2014 |
Due from independent contractors, net (1) (2) |  | $ | 1,423 |  |  | $ | 1,577 |  |  | $ | 2,926 |  |  | $ | 1,820 |
Security deposits |  |  | — |  |  |  | — |  |  |  | 1,275 |  |  |  | 1,240 |
Customer trust accounts and other |  |  | 2,078 |  |  |  | 1,262 |  |  |  | 95 |  |  |  | 222 |
|  | $ | 3,501 |  |  | $ | 2,839 |  |  | $ | 4,296 |  |  | $ | 3,282 |
(1) | Includes allowance for doubtful accounts related to current of $208,000 as of March 31, 2015 and $193,000 as of December 31, 2014, respectively. The Company recorded a provision for bad debt expense of $21,000 and $11,000 and wrote off $6,000 and $41,000 of these receivables for the three months ended March 31, 2015 and, 2014, respectively.
(2) | Represents amounts advanced, notes receivable and other receivables due from the Company’s sales and financing professionals. The notes receivable along with interest, are typically collected from future commissions and are generally due in one to five years. Any cash receipts on notes are applied first to unpaid principal balance prior to any income being recognized.
Components of Deferred Compensation and Commissions | Deferred compensation and commissions consisted of the following (in thousands):
|  | March 31, 2015 |  |  | December 31, 2014 |
SARs liability |  | $ | 20,756 |  |  | $ | 20,542 |
Commissions payable to sales and financing professionals |  |  | 8,083 |  |  |  | 12,176 |
Deferred compensation liability |  |  | 5,209 |  |  |  | 3,863 |
|  | $ | 34,048 |  |  | $ | 36,581 |

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