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SUPPLEMENTAL BALANCE SHEET INFORMATION (Tables)
12 Months Ended
Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Activity Related to Allowance for Accounts Receivable
Accounts receivable allowance for credit losses
(in thousands)202320222021
Beginning balance$3,212 $6,687 $2,921 
Current period provision4,972 4,462 6,493 
Write-offs(6,184)(7,917)(2,713)
Foreign currency translation(20)(14)
Ending balance$2,005 $3,212 $6,687 
Prepaid Expense and Other Current Assets
Prepaid expenses and other current assets
(in thousands)December 31,
2023
December 25,
2022
Prepaid software agreements$8,435 $9,994 
Other prepaid expenses9,355 9,455 
Assets held-for-sale
4,845 — 
Other current assets6,259 13,081 
Prepaid expenses and other current assets$28,894 $32,530 
Other Current Liabilities
Other current liabilities
(in thousands)December 31,
2023
December 25,
2022
Contract liabilities
$1,844 $3,812 
Liabilities held-for-sale
1,998 — 
Other current liabilities
6,529 7,077 
Other current liabilities
$10,371 $10,889 
Schedule of Property and Equipment We compute depreciation using the straight-line method over the estimated useful lives of the assets as follows:
 Years
Buildings40
Software
3 - 8
Computers, furniture and equipment
3 - 10
Property and equipment
(in thousands)December 31,
2023
December 25,
2022
Buildings and land$46,818 $49,359 
Software201,235 150,198 
Computers, furniture and equipment38,706 48,670 
Construction in progress2,670 31,958 
Gross property and equipment289,429 280,185 
Less accumulated depreciation(184,523)(184,362)
Property and equipment, net$104,906 $95,823 
Disposal Groups, Including Discontinued Operations The following represents the carrying amounts of the major classes of assets and liabilities included as part of the disposal group classified as held-for-sale:
(in thousands)December 31,
2023
Current assets held-for-sale:
Cash and cash equivalents
$300 
Accounts receivable, net
1,919 
Prepaid expenses and other current assets
80 
Income tax receivable
201 
Property and equipment, net
156 
Deferred income taxes, net
23 
Goodwill (1)
1,020 
Operating lease right-of-use assets, net
1,146 
Total current assets held-for-sale
$4,845 
Current liabilities held-for-sale:
Accounts payable and other accrued expenses
$289 
Accrued wages and benefits
427 
Operating lease liabilities
1,180 
Other current liabilities102 
Total current liabilities held-for-sale
$1,998 
(1) Goodwill was allocated based on the relative fair value of LRTS to the total PeopleReady reporting unit prior to being reclassified as held-for-sale.