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INTANGIBLE ASSETS (Tables) | 9 Months Ended
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Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Finite-Lived Intangible Assets | The following table presents information about the Company’s intangible assets (in thousands):
| September 30, 2024 |  | December 31, 2023
| Customer Lists |  | Computer Software |  | Non-Compete Agreements |  | Total |  | Customer Lists |  | Computer Software |  | Non-Compete Agreements |  | Total
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period | $ | 48,997 |  |  | $ | 7,858 |  |  | $ | 275 |  |  | $ | 57,130 |  |  | $ | 29,177 |  |  | $ | 8,472 |  |  | $ | 275 |  |  | $ | 37,924 |
Additions(1) | 46,822 |  |  | 537 |  |  | — |  |  | 47,359 |  |  | 20,678 |  |  | 1,129 |  |  | — |  |  | 21,807 |
Disposals(2) | — |  |  | — |  |  | — |  |  | — |  |  | (858) |  |  | (1,743) |  |  | — |  |  | (2,601) |
Balance, end of period | 95,819 |  |  | 8,395 |  |  | 275 |  |  | 104,489 |  |  | 48,997 |  |  | 7,858 |  |  | 275 |  |  | 57,130 |
Accumulated amortization | 22,765 |  |  | 6,432 |  |  | 268 |  |  | 29,465 |  |  | 14,779 |  |  | 5,684 |  |  | 231 |  |  | 20,694 |
Net carrying amount, end of period | $ | 73,054 |  |  | $ | 1,963 |  |  | $ | 7 |  |  | $ | 75,024 |  |  | $ | 34,218 |  |  | $ | 2,174 |  |  | $ | 44 |  |  | $ | 36,436 |
| 2024 |  | 2023
| Customer Lists |  | Computer Software |  | Non-Compete Agreements |  | Total |  | Customer Lists |  | Computer Software |  | Non-Compete Agreements |  | Total
Three Months Ended September 30, |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization expense | $ | 2,675 |  |  | $ | 240 |  |  | $ | 5 |  |  | $ | 2,920 |  |  | $ | 796 |  |  | $ | 253 |  |  | $ | 29 |  |  | $ | 1,078 |
Nine Months Ended September 30, |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization expense | $ | 7,986 |  |  | $ | 747 |  |  | $ | 38 |  |  | $ | 8,771 |  |  | $ | 2,162 |  |  | $ | 894 |  |  | $ | 87 |  |  | $ | 3,143 |
(1)The acquired customer lists in 2024 and 2023 have a weighted average amortization period of 8 years. (2)For the three and nine months ended September 30, 2024, the Company recognized $0.02 million and $0.08 million gain on sale of customer lists, respectively. For both the three and nine months ended September 30, 2023, $0.01 million loss on sale of customer lists was recognized by the Company.
Schedule of Future Amortization for Intangible Assets | The following table presents the future amortization for intangible assets as of September 30, 2024 (in thousands):
| Customer Lists |  | Computer Software |  | Non-Compete Agreements
Remainder of 2024 | $ | 2,670 |  |  | $ | 224 |  |  | $ | 4 |
2025 | 10,670 |  |  | 606 |  |  | 3 |
2026 | 10,613 |  |  | 497 |  |  | — |
2027 | 10,566 |  |  | 399 |  |  | — |
2028 | 10,530 |  |  | 212 |  |  | — |
Thereafter | 28,005 |  |  | 25 |  |  | — |
Total | $ | 73,054 |  |  | $ | 1,963 |  |  | $ | 7 |

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