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Summary of Significant Accounting Policies (Q2) (Tables) | 6 Months Ended | 12 Months Ended
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Jun. 30, 2024 | Dec. 31, 2023
Accounting Policies [Abstract] |  |
Schedule of Error Corrections and Prior Period Adjustments | The Company has restated its unaudited condensed consolidated statements of operations for the period ended June 30, 2023 as follows (in thousands):
| ​ | ​ | Three Months Ended June 30, 2023 | ​ | ​ | Six Months Ended June 30, 2023
| ​ | ​ | Previously Reported | ​ | ​ | Adjustment | ​ | ​ | As Restated | ​ | ​ | Previously Reported | ​ | ​ | Adjustment | ​ | ​ | As Restated
Net revenues | ​ | ​ | $50,852 | ​ | ​ | $(2,429) | ​ | ​ | $48,423 | ​ | ​ | $98,859 | ​ | ​ | $(4,020) | ​ | ​ | $94,839
General and administrative expenses | ​ | ​ | $19,208 | ​ | ​ | $(2,429) | ​ | ​ | $16,779 | ​ | ​ | $41,708 | ​ | ​ | $(4,020) | ​ | ​ | $37,688
Total costs and expenses | ​ | ​ | $47,069 | ​ | ​ | $(2,429) | ​ | ​ | $44,640 | ​ | ​ | $99,224 | ​ | ​ | $(4,020) | ​ | ​ | $95,204
The Company has restated its unaudited condensed consolidated Statements of Cash Flows for period ended June 30, 2023 as follows (in thousands):
| ​ | ​ | Six Months Ended June 30, 2023
| ​ | ​ | Previously Reported | ​ | ​ | Adjustment | ​ | ​ | As Restated
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Provision for credit losses | ​ | ​ | $3,605 | ​ | ​ | $(4,020) | ​ | ​ | $(415)
Changes in operating assets and liabilities: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Accounts receivable | ​ | ​ | $(1,138) | ​ | ​ | $4,020 | ​ | ​ | $2,882
| The Company has restated its unaudited condensed consolidated statements of operations for the periods ended March 31, 2023, June 30, 2023 and September 30, 2023, as follows (in thousands):
| ​ | ​ | Three Months Ended March 31, 2023
| ​ | ​ | Previously Reported | ​ | ​ | Adjustment | ​ | ​ | As Restated
Net revenues | ​ | ​ | $48,007 | ​ | ​ | $(1,591) | ​ | ​ | $46,416
General and administrative expenses | ​ | ​ | $22,500 | ​ | ​ | $(1,591) | ​ | ​ | $20,909
Total costs and expenses | ​ | ​ | $52,155 | ​ | ​ | $(1,591) | ​ | ​ | $50,564
| ​ | ​ | Three Months Ended June 30, 2023 | ​ | ​ | Six Months Ended June 30, 2023
| ​ | ​ | Previously Reported | ​ | ​ | Adjustment | ​ | ​ | As Restated | ​ | ​ | Previously Reported | ​ | ​ | Adjustment | ​ | ​ | As Restated
Net revenues | ​ | ​ | $50,852 | ​ | ​ | $(2,429) | ​ | ​ | $48,423 | ​ | ​ | $98,859 | ​ | ​ | $(4,020) | ​ | ​ | $94,839
General and administrative expenses | ​ | ​ | $19,208 | ​ | ​ | $(2,429) | ​ | ​ | $16,779 | ​ | ​ | $41,708 | ​ | ​ | $(4,020) | ​ | ​ | $37,688
Total costs and expenses | ​ | ​ | $47,069 | ​ | ​ | $(2,429) | ​ | ​ | $44,640 | ​ | ​ | $99,224 | ​ | ​ | $(4,020) | ​ | ​ | $95,204
| ​ | ​ | Three Months Ended September 30, 2023 | ​ | ​ | Nine Months Ended September 30, 2023
| ​ | ​ | Previously Reported | ​ | ​ | Adjustment | ​ | ​ | As Restated | ​ | ​ | Previously Reported | ​ | ​ | Adjustment | ​ | ​ | As Restated
Net revenues | ​ | ​ | $47,725 | ​ | ​ | $(1,038) | ​ | ​ | $46,687 | ​ | ​ | $146,584 | ​ | ​ | $(5,058) | ​ | ​ | $141,526
General and administrative expenses | ​ | ​ | $19,189 | ​ | ​ | $(1,038) | ​ | ​ | $18,151 | ​ | ​ | $60,897 | ​ | ​ | $(5,058) | ​ | ​ | $55,839
Total costs and expenses | ​ | ​ | $53,273 | ​ | ​ | $(1,038) | ​ | ​ | $52,235 | ​ | ​ | $152,497 | ​ | ​ | $(5,058) | ​ | ​ | $147,439
The Company has restated its unaudited condensed consolidated Statements of Cash Flows for the periods ended March 31, 2023, June 30, 2023 and September 30, 2023, as follows (in thousands):
| ​ | ​ | Three Months Ended March 31, 2023
| ​ | ​ | Previously Reported | ​ | ​ | Adjustment | ​ | ​ | As Restated
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Provision for credit losses | ​ | ​ | $1,951 | ​ | ​ | $(1,591) | ​ | ​ | $360
Changes in operating assets and liabilities: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Accounts receivable | ​ | ​ | $86 | ​ | ​ | $1,591 | ​ | ​ | $1,677
| ​ | ​ | Six Months Ended June 30, 2023
| ​ | ​ | Previously Reported | ​ | ​ | Adjustment | ​ | ​ | As Restated
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Provision for credit losses | ​ | ​ | $3,605 | ​ | ​ | $(4,020) | ​ | ​ | $(415)
Changes in operating assets and liabilities: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Accounts receivable | ​ | ​ | $(1,138) | ​ | ​ | $4,020 | ​ | ​ | $2,882
| ​ | ​ | Nine Months Ended September 30, 2023
| ​ | ​ | Previously Reported | ​ | ​ | Adjustment | ​ | ​ | As Restated
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Provision for credit losses | ​ | ​ | $4,862 | ​ | ​ | $(5,058) | ​ | ​ | $(196)
Changes in operating assets and liabilities: | ​ | ​ |  | ​ | ​ |  | ​ | ​ |
Accounts receivable | ​ | ​ | $262 | ​ | ​ | $5,058 | ​ | ​ | $5,320
Schedule of Restatement of Previously Issued Financial Statements | The following table summarizes the changes in the allowance for credit losses:
| ​ | ​ | Three months ended June 30, | ​ | ​ | Six months ended June 30,
| ​ | ​ | 2024 | ​ | ​ | 2023 | ​ | ​ | 2024 | ​ | ​ | 2023
Allowance, beginning of period | ​ | ​ | $6,596 | ​ | ​ | $11,822 | ​ | ​ | $8,748 | ​ | ​ | $12,232
Provision (benefit) for credit losses | ​ | ​ | 42 | ​ | ​ | (775) | ​ | ​ | (616) | ​ | ​ | (415)
Write-offs | ​ | ​ | (3,882) | ​ | ​ | (845) | ​ | ​ | (5,376) | ​ | ​ | (1,615)
Allowance, end of period | ​ | ​ | $2,756 | ​ | ​ | $10,202 | ​ | ​ | $2,756 | ​ | ​ | $10,202
1 | The Provision (benefit) for credit losses for the three and six months ended June 30, 2023 and related allowance at the end of the period June 30, 2023, has been retrospectively adjusted to reflect the restatement of previously reported credit losses. See Restatement of Previously Reported 2023 Quarterly Revenue and Credit Losses above for further information.
| The following table summarizes the changes in the allowance for credit losses:
| ​ | ​ | Years Ended December 31,
| ​ | ​ | 2023 | ​ | ​ | 2022 | ​ | ​ | 2021
Allowance, beginning of year | ​ | ​ | $12,232 | ​ | ​ | $5,169 | ​ | ​ | $857
Provision (benefit) for credit losses | ​ | ​ | 1,792 | ​ | ​ | 17,216 | ​ | ​ | 5,487
Write-off, net of recoveries | ​ | ​ | (5,276) | ​ | ​ | (10,153) | ​ | ​ | (1,175)
Allowance, end of year | ​ | ​ | $8,748 | ​ | ​ | $12,232 | ​ | ​ | $5,169

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