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INVESTMENTS AND FAIR VALUE MEASUREMENTS - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands | Sep. 30, 2024 | Dec. 31, 2023
--- | --- | ---
Funds held for clients |  |
Funds Held For Clients, Restricted Cash, Amortized Cost | $ 4,262 | $ 3,447
Funds Held For Clients, Restricted Cash, Gross Unrealized Gains | 1 | 0
Funds Held For Clients, Restricted Cash, Gross Unrealized Losses | (8) | (16)
Funds Held For Clients, Restricted Cash | 4,255 | 3,431
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax | (576) |
Funds Held For Clients, Restricted Cash and Debt Securities, Amortized Cost | 76,379 | 76,320
Funds Held For Clients, Restricted Cash and Debt Securities, Gross Unrealized Gains | 560 | 260
Funds Held For Clients, Restricted Cash and Debt Securities, Gross Unrealized Losses | (575) | (1,379)
Funds Held For Clients, Restricted Cash and Debt Securities | 76,364 | 75,201
Available-for-sale securities |  |
Funds held for clients |  |
Amortized Cost | 72,117 | 72,873
Gross Unrealized Gains | 559 | 260
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax | (567) | (1,363)
Aggregate Estimated Fair Value | 72,109 | 71,770
Certificates of deposit |  |
Funds held for clients |  |
Amortized Cost | 738 | 845
Gross Unrealized Gains | 1 | 2
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax | 0 | (1)
Aggregate Estimated Fair Value | 739 | 846
Corporate debt securities |  |
Funds held for clients |  |
Amortized Cost | 65,241 | 67,277
Gross Unrealized Gains | 528 | 258
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax | (430) | (1,090)
Aggregate Estimated Fair Value | 65,339 | 66,445
Municipal bonds |  |
Funds held for clients |  |
Amortized Cost | 3,716 | 4,251
Gross Unrealized Gains | 0 | 0
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax | (119) | (239)
Aggregate Estimated Fair Value | 3,597 | 4,012
U.S. Government agency securities |  |
Funds held for clients |  |
Amortized Cost | 2,422 | 500
Gross Unrealized Gains | 30 | 0
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax | (18) | (33)
Aggregate Estimated Fair Value | 2,434 | 467
Recurring |  |
Funds held for clients |  |
Total | 76,364 | 75,201
Recurring | Money market funds |  |
Funds held for clients |  |
Funds held for clients | 4,255 | 3,431
Recurring | Available-for-sale securities |  |
Funds held for clients |  |
Funds held for clients | 72,109 | 71,770
Recurring | Level 1 |  |
Funds held for clients |  |
Total | 4,255 | 3,431
Recurring | Level 1 | Money market funds |  |
Funds held for clients |  |
Funds held for clients | 4,255 | 3,431
Recurring | Level 1 | Available-for-sale securities |  |
Funds held for clients |  |
Funds held for clients | 0 | 0
Recurring | Level 2 |  |
Funds held for clients |  |
Total | 72,109 | 71,770
Recurring | Level 2 | Money market funds |  |
Funds held for clients |  |
Funds held for clients | 0 | 0
Recurring | Level 2 | Available-for-sale securities |  |
Funds held for clients |  |
Funds held for clients | 72,109 | 71,770
Recurring | Level 3 |  |
Funds held for clients |  |
Total | 0 | 0
Recurring | Level 3 | Money market funds |  |
Funds held for clients |  |
Funds held for clients | 0 | 0
Recurring | Level 3 | Available-for-sale securities |  |
Funds held for clients |  |
Funds held for clients | $ 0 | $ 0

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