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Organization, Business Environment and Basis of Presentation - (Tables) | 9 Months Ended
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Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Right of Use Asset and Lease Liability | The adoption resulted in the recognition of a cumulative-effect adjustment to the opening balance of Retained earnings, the recognition of a gross ROU asset and lease liability, and the reclassification of existing balances for our leases as follows:
| Balances as of December 31, 2018 (1) |  | Recognition of Gross ROU Asset and Lease Liability |  | Reclassification of Existing Balances |  | Balances January 1, 2019 after Transition Adjustments (2)
Premises and Equipment: |  |  |  |  |  |  |
Right-of-use assets | $ | — |  |  | $ | 66,231 |  |  | $ | (21,438 | ) |  | $ | 44,793 |
Other Assets: |  |  |  |  |  |  |
Prepaid expenses (rent) | 977 |  |  | — |  |  | (977 | ) |  | — |
Other Liabilities: |  |  |  |  |  |  |
Liability for lease abandonments and deferred rent | (5,498 | ) |  | — |  |  | 5,498 |  |  | — |
Lease liability | — |  |  | (66,247 | ) |  | 977 |  |  | (65,270 | )
Liabilities related to discontinued operations: |  |  |  |  |  |  |
Liability for lease abandonments (3) | (15,940 | ) |  | — |  |  | 15,940 |  |  | — |
Retained Earnings: |  |  |  |  |  |  |
Cumulative effect of adopting ASU 2016-02 | — |  |  | 16 |  |  | — |  |  | 16 |
(1) | Represents amounts related to leases impacted by the adoption of this ASU that were included in our December 31, 2018 consolidated balance sheet.
(2) | ROU assets as of January 1, 2019 after transition adjustments includes $30.4 million related to premises located in the U.S., $13.6 million related to premises located in India and the Philippines, and $0.7 million related to equipment.
(3) | Represents lease impairments recognized by PHH prior to the acquisition.
Schedule of Maturity Analysis of our Lease Liability | A maturity analysis of our lease liability as of September 30, 2019 is summarized as follows:
Annual obligation for the twelve months ended September 30, |
2020 | $ | 17,534 |
2021 | 15,533 |
2022 | 14,215 |
2023 | 5,182 |
2024 | 1,089 |
Thereafter | 829 |
| 54,382 |
Less: Adjustment to present value | (6,136 | )
Total lease payments, net | $ | 48,246 |

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- Definition Tabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918701-209980 + Details
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- Definition Tabular disclosure for lessee's operating leases. Includes, but is not limited to, description of lessee's operating lease, existence and terms of renewal or purchase options and escalation clauses, restrictions imposed by lease, such as those concerning dividends, additional debt, and further leasing, rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 10 -Section 55 -Paragraph 40 -Subparagraph (Note 1,3) -URI http://asc.fasb.org/extlink&oid=82846649&loc=d3e38371-112697 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=77902758&loc=d3e41499-112717 Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=118943654&loc=d3e12069-110248 Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=77902758&loc=d3e41502-112717 Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84164451&loc=d3e36991-112694 + Details
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