XML 28 R16.htm IDEA: XBRL DOCUMENT
v3.23.3

ACCOUNTS RECEIVABLE | 9 Months Ended
--- | ---
Sep. 30, 2023
Receivables [Abstract] |
ACCOUNTS RECEIVABLE | ACCOUNTS RECEIVABLE The components of accounts receivable, net, include the following:
| September 30, 2023 |  | December 31, 2022
Accounts receivable | $ | 120,550 |  |  | $ | 144,120 |
Investment banking fees, commissions and other receivables | 13,795 |  |  | 8,654 |
Total accounts receivable | 134,345 |  |  | 152,774 |
Allowance for doubtful accounts | (6,927) |  |  | (3,664) |
Accounts receivable, net | $ | 127,418 |  |  | $ | 149,110 |
Additions and changes to the allowance for doubtful accounts consist of the following:
| Three Months Ended September 30, |  | Nine Months Ended September 30, |  |
| 2023 |  | 2022 |  | 2023 |  | 2022 |  |  |  |
Balance, beginning of period | $ | 6,265 |  |  | $ | 2,773 |  |  | $ | 3,664 |  |  | $ | 3,658 |  |  |  |  |
Add: Additions to reserve | 2,079 |  |  | 1,510 |  |  | 5,881 |  |  | 2,786 |  |  |  |  |
Less: Write-offs | (1,417) |  |  | (688) |  |  | (2,618) |  |  | (2,857) |  |  |  |  |
Less: Recovery | — |  |  | — |  |  | — |  |  | 8 |  |  |  |  |
Balance, end of period | $ | 6,927 |  |  | $ | 3,595 |  |  | $ | 6,927 |  |  | $ | 3,595 |  |  |  |  |

X
- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//310-10/tableOfContent + Details
Name: | us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration