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INVESTMENTS AND FAIR VALUE MEASUREMENTS - Debt Securities, Available-for-sale (Details)
$ in Thousands
Sep. 30, 2023
USD ($)
security
Dec. 31, 2022
USD ($)
security
Funds Held for Clients    
Funds Held For Clients, Restricted Cash, Amortized Cost $ 4,711 $ 2,829
Funds Held For Clients, Restricted Cash and Debt Securities, Amortized Cost 76,392 61,860
Funds Held For Clients, Restricted Cash, Gross Unrealized Gains 0 0
Funds Held For Clients, Restricted Cash and Debt Securities, Gross Unrealized Gains 20 5
Funds Held For Clients, Restricted Cash, Gross Unrealized Losses (7) 0
Gross Unrealized Losses (2,719)  
Funds Held For Clients, Restricted Cash and Debt Securities, Gross Unrealized Losses (2,719) (2,480)
Funds Held For Clients, Restricted Cash 4,704 2,829
Funds Held For Clients, Restricted Cash and Debt Securities $ 73,693 $ 59,385
Number of securities in unrealized gain position | security 7 3
Number of securities in unrealized loss position | security 159 124
Individually    
Funds Held for Clients    
Gross Unrealized Losses $ (79) $ (96)
Aggregate    
Funds Held for Clients    
Gross Unrealized Losses   (2,480)
Certificates of deposit    
Funds Held for Clients    
Amortized Cost 973 983
Gross Unrealized Gains 3 4
Gross Unrealized Losses (2) (2)
Aggregate Estimated Fair Value 974 985
Corporate debt securities    
Funds Held for Clients    
Amortized Cost 65,946 52,251
Gross Unrealized Gains 17 1
Gross Unrealized Losses (2,341) (2,023)
Aggregate Estimated Fair Value 63,622 50,229
Municipal bonds    
Funds Held for Clients    
Amortized Cost 4,262 5,297
Gross Unrealized Gains 0 0
Gross Unrealized Losses (325) (405)
Aggregate Estimated Fair Value 3,937 4,892
U.S. Government agency securities    
Funds Held for Clients    
Amortized Cost 500 500
Gross Unrealized Gains 0 0
Gross Unrealized Losses (44) (50)
Aggregate Estimated Fair Value 456 450
Available-for-sale securities    
Funds Held for Clients    
Amortized Cost 71,681 59,031
Gross Unrealized Gains 20 5
Gross Unrealized Losses (2,712) (2,480)
Aggregate Estimated Fair Value $ 68,989 $ 56,556