XML 33 R23.htm IDEA: XBRL DOCUMENT v3.21.2

GOODWILL AND LONG-LIVED ASSETS (Tables)

9 Months Ended

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

X

- 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

Name:	us-gaap_DetailsOfImpairmentOfLongLivedAssetsHeldAndUsedByAssetTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275

+ Details

Name:	us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267

+ Details

Name:	us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275

+ Details

Name:	us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration