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CONSUMER LOANS RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2019

CONSUMER LOANS RECEIVABLE

Schedule of Consumer loans receivable, net of allowance for loan losses and deferred financing fees

		2019			2018
Consumer loans receivable		$	109,005		$	101,049
Loan discount and deferred financing fees, net			(3,050)			(3,162)
Allowance for loan losses			(913)			(712)
Consumer loans receivable, net		$	105,042		$	97,175

Schedule of allowance for loan losses

		2019			2018
Allowance for loan losses, beginning of period		$	712		$	805
Provision for loan losses			769			851
Charge offs			(568)			(944)
Allowance for loan losses		$	913		$	712

Schedule of impaired and general reserve for allowance for loan losses

		2019			2018
Total consumer loans		$	109,005		$	101,049
Total allowance for loan losses			913			712
Impaired loans individually evaluated for impairment			1,677			1,445
Specific reserve against impaired loans			529			427
Other loans collectively evaluated for allowance			107,328			99,604
General allowance for loan losses			384			285

Schedule of consumer loans receivable that are past due

		2019			%		2018			%
Total consumer loans receivable		$	109,005		100.0		$	101,049		100.0
Past due consumer loans:
31 - 60 days past due		$	267		0.2		$	968		1.0
61 - 90 days past due			122		0.1			404		0.4
91 - 120 days past due			103		0.1			133		0.1
Greater than 120 days past due			1,065		1.0			843		0.8
Total past due		$	1,557		1.4		$	2,348		2.3

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Tabular disclosure of impaired and general reserve for allowance for loan losses.

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Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
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- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
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-Paragraph 7A
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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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