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Contract Assets (Tables)

9 Months Ended

Sep. 30, 2022

Revenue from Contract with Customer [Abstract]

Summary of Contract Assets

Contract assets balances for the periods indicated below are as follows:


						Contract Assets
						Profit Share						TPA Fees						Program Fees						Total
						(in thousands)
Ending balance as of June 30, 2022						$	98,672					$	1,437					$	6,639					$	106,748
Increase due to new business generation						24,853						2,293						21,845						48,991
Change in estimates of revenue from performance obligations satisfied in previous periods						1,670						—						—						1,670
Receivables transferred from contract assets upon billing the lending institutions						—						—						(20,830)						(20,830)
Payments received from insurance carriers						(34,446)						(2,200)						—						(36,646)
Provision for expected credit losses						8						—						(1)						7
Ending balance as of September 30, 2022						$	90,757					$	1,530					$	7,653					$	99,940


						Contract Assets
						Profit Share						TPA Fees						Program Fees						Total
						(in thousands)
Ending balance as of December 31, 2021						$	105,486					$	1,316					$	6,154					$	112,956
Increase due to new business generation						76,855						6,478						62,302						145,635
Change in estimates of revenue from performance obligations satisfied in previous periods						7,135						—						—						7,135
Receivables transferred from contract assets upon billing the lending institutions						—						—						(60,808)						(60,808)
Payments received from insurance carriers						(98,773)						(6,265)						—						(105,038)
Provision for expected credit losses						54						1						5						60
Ending balance as of September 30, 2022						$	90,757					$	1,530					$	7,653					$	99,940