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GOODWILL AND LONG-LIVED ASSETS (Tables) | 9 Months Ended
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Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Goodwill | The following table summarizes goodwill activity by segment for the nine months ended September 30, 2021 (in thousands):
| North America |  | International |  | Consolidated
Balance as of December 31, 2020 | $ | 178,685 |  |  | $ | 36,014 |  |  | $ | 214,699 |
Other (1) | — |  |  | 3,776 |  |  | 3,776 |
Foreign currency translation | — |  |  | (1,576) |  |  | (1,576) |
Balance as of September 30, 2021 | $ | 178,685 |  |  | $ | 38,214 |  |  | $ | 216,899 |
(1)Represents the reclassification between Right-of-use assets - operating leases, net and Goodwill due to an adjustment in the allocation of impairments recorded in 2020 between those two accounts.
Schedule of Long-lived Assets Impairment | Impairment charges are presented within the following line items of the condensed consolidated statements of operations for the three and nine months ended September 30, 2021 and 2020 (in thousands):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2021 |  | 2020 |  | 2021 |  | 2020
Long-lived asset impairment: |  |  |  |  |  |  |
North America | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
International | — |  |  | — |  |  | — |  |  | 22,351 |
Total Long-lived asset impairment | — |  |  | — |  |  | — |  |  | 22,351 |
Restructuring and related charges: |  |  |  |  |  |  |
North America | 5,430 |  |  | 834 |  |  | 5,430 |  |  | 14,322 |
International | 2,221 |  |  | 2,462 |  |  | 2,221 |  |  | 2,877 |
Total Restructuring and related charges impairment | 7,651 |  |  | 3,296 |  |  | 7,651 |  |  | 17,199 |
Total impairment | $ | 7,651 |  |  | $ | 3,296 |  |  | $ | 7,651 |  |  | $ | 39,550 |
The following table summarizes impairment for long-lived assets and restructuring and related charges by asset type for the three and nine months ended September 30, 2021 and 2020 (in thousands):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2021 |  | 2020 |  | 2021 |  | 2020
Property, equipment and software, net |  |  |  |  |  |  |
Leasehold improvements | $ | 870 |  |  | $ | 191 |  |  | $ | 870 |  |  | $ | 7,749 |
Computer hardware | — |  |  | — |  |  | — |  |  | 2,842 |
Right-of-use assets - finance leases, net | — |  |  | 70 |  |  | — |  |  | 1,388 |
Internally-developed software | — |  |  | — |  |  | — |  |  | 2,988 |
Other Property, equipment and software, net | — |  |  | — |  |  | — |  |  | 929 |
Total Property, equipment and software, net | 870 |  |  | 261 |  |  | 870 |  |  | 15,896 |
Right-of-use assets - operating leases, net | 6,781 |  |  | 3,035 |  |  | 6,781 |  |  | 22,680 |
Intangible assets, net | — |  |  | — |  |  | — |  |  | 103 |
Other non-current assets | — |  |  | — |  |  | — |  |  | 871 |
Total long-lived assets | $ | 7,651 |  |  | $ | 3,296 |  |  | $ | 7,651 |  |  | $ | 39,550 |
Schedule of Intangible Assets | The following table summarizes intangible assets as of September 30, 2021 and December 31, 2020 (in thousands):
| September 30, 2021 |  | December 31, 2020
| Gross Carrying Value |  | Accumulated Amortization |  | Net Carrying Value |  | Gross Carrying Value |  | Accumulated Amortization |  | Net Carrying Value
Merchant relationships | $ | 19,914 |  |  | $ | 11,662 |  |  | $ | 8,252 |  |  | $ | 20,208 |  |  | $ | 9,236 |  |  | $ | 10,972 |
Trade names | 9,597 |  |  | 8,132 |  |  | 1,465 |  |  | 9,651 |  |  | 7,921 |  |  | 1,730 |
Developed technology | 538 |  |  | 538 |  |  | — |  |  | 2,121 |  |  | 1,863 |  |  | 258 |
Patents | 12,225 |  |  | 5,462 |  |  | 6,763 |  |  | 10,813 |  |  | 4,697 |  |  | 6,116 |
Other intangible assets | 17,706 |  |  | 8,376 |  |  | 9,330 |  |  | 17,823 |  |  | 6,748 |  |  | 11,075 |
Total | $ | 59,980 |  |  | $ | 34,170 |  |  | $ | 25,810 |  |  | $ | 60,616 |  |  | $ | 30,465 |  |  | $ | 30,151 |
Schedule of Estimated Future Amortization Expense | As of September 30, 2021, estimated future amortization expense related to intangible assets is as follows (in thousands):
Remaining amounts in 2021 | $ | 2,153 |
2022 | 8,398 |
2023 | 7,229 |
2024 | 3,544 |
2025 | 1,974 |
Thereafter | 2,512 |
Total | $ | 25,810 |

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- Definition Tabular disclosure for impairment of long-lived assets held and used by an entity which includes a description of the impaired long-lived asset and facts and circumstances leading to the impairment, aggregate amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109226691&loc=d3e2921-110230 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.CC) -URI http://asc.fasb.org/extlink&oid=27011434&loc=d3e125687-122742 + Details
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