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Accounts Receivable | 6 Months Ended
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Jun. 30, 2020
Receivables [Abstract] |
Accounts Receivable | Accounts Receivable Accounts receivable, net consisted of the following:
| June 30, 2020 |  | December 31, 2019
| (In thousands) |  |
Trade receivables | $ | 17,141 |  |  | $ | 14,512 |
Reserve for uncollectible trade receivables | (241) |  |  | (202) |
Net trade receivables | 16,900 |  |  | 14,310 |
Overdrawn cardholder balances from purchase transactions | 6,615 |  |  | 4,327 |
Reserve for uncollectible overdrawn accounts from purchase transactions | (5,070) |  |  | (3,398) |
Net overdrawn cardholder balances from purchase transactions | 1,545 |  |  | 929 |
Overdrawn cardholder balances from maintenance fees | 3,335 |  |  | 2,235 |
Total net overdrawn account balances due from cardholders | 4,880 |  |  | 3,164 |
Receivables due from card issuing banks | 5,382 |  |  | 5,758 |
Fee advances, net | 1,677 |  |  | 26,268 |
Other receivables | 17,723 |  |  | 10,043 |
Accounts receivable, net | $ | 46,562 |  |  | $ | 59,543 |
Our net overdrawn account balances due from cardholders are a result of purchase transactions that we honor or maintenance fee assessments, in each case, in excess of the funds in the cardholder’s account. Reserves for overdrawn account balances from purchase transactions are subject to our recent adoption of ASU 2016-13 and are included as a component of other general and administrative expenses on our consolidated statements of operations. Overdrawn cardholder balances from maintenance fee assessments are presented net of the consideration we expect to receive under ASC 606 and are recorded as contra-revenue within card revenues and other fees. The adoption of ASU 2016-13 did not result in any material changes to our methods for developing allowances for any component within our accounts receivable. Activity in the reserve for uncollectible overdrawn accounts from purchase transactions consisted of the following:
| Three Months Ended June 30, |  |  |  | Six Months Ended June 30, |  |
| 2020 |  | 2019 |  | 2020 |  | 2019
| (In thousands) |  |  |  |  |  |
Balance, beginning of period | $ | 3,680 |  |  | $ | 3,329 |  |  | $ | 3,398 |  |  | $ | 2,710 |
Provision for uncollectible overdrawn accounts from purchase transactions | 3,082 |  |  | 1,316 |  |  | 4,398 |  |  | 4,047 |
Charge-offs | (1,692) |  |  | (2,277) |  |  | (2,726) |  |  | (4,389) |
Balance, end of period | $ | 5,070 |  |  | $ | 2,368 |  |  | $ | 5,070 |  |  | $ | 2,368 |

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 + Details
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- References No definition available. + Details
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