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DEALER FINANCED RECEIVABLES (Tables) - Dealer Finance Receivable

3 Months Ended

Mar. 31, 2024

Receivables

Schedule of dealer financed notes receivable, net of allowance for loan losses and deferred financing fees

​

​	​	​	​	​	​	​
​	​	As of March 31,		​	As of December 31,
​	​	2024		​	2023
Outstanding principal balance	​	$	34,207	​	$	32,980
Loan discount and deferred financing fees	​	​	—	​	​	—
Allowance for loan losses	​		(166)	​		(442)
Total	​	$	34,041	​	$	32,538

Schedule of allowance for loan losses

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​	​	​	​	​	​	​
​	​	Three months ended March 31,		​	Three months ended March 31,
​	​	2024		​	2023
Allowance for loan losses, beginning of period	​	$	442	​	$	13
Provision for loan losses	​	​	(276)	​	​	260
Charge offs (recoveries)	​		—	​		—
Allowance for loan losses, end of period	​	$	166	​	$	273

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- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-13

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B

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- Definition

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

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

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