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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

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- 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

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- References

No definition available.

+ Details

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