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Accounts Receivable - Net | 3 Months Ended
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Mar. 31, 2026
Receivables [Abstract] |
Accounts Receivable - Net | 5. Accounts Receivable - Net The following table presents the major components of accounts receivable at March 31, 2026 and December 31, 2025 (in thousands):
|  | March 31, |  |  | December 31, |
|  | 2026 |  |  | 2025 |
Uncollateralized payment processor obligations |  | $ | 12,450 |  |  | $ | 11,938 |
Due from ticket sellers for cancellation charges |  |  | 7,684 |  |  |  | 7,600 |
Due from distribution partners for cancellation charges |  |  | 13,920 |  |  |  | 14,139 |
Event insurance and other commissions receivable |  |  | 4,134 |  |  |  | 3,481 |
Other trade receivables |  |  | 11,152 |  |  |  | 6,369 |
Accounts receivable |  |  | 49,340 |  |  |  | 43,527 |
Less: allowance for credit losses |  |  | (12,919 | ) |  |  | (12,863 | )
Accounts receivable – net |  | $ | 36,421 |  |  | $ | 30,664 |
Accounts receivable is recorded net of the cumulative allowance for credit losses. As of March 31, 2026 and December 31, 2025, we recorded a cumulative allowance for credit losses of $12.9 million to reflect potential challenges in collecting funds from distribution partners and ticket sellers, particularly for amounts due upon usage of store credit previously issued to ticket buyers. There were no write-offs for uncollectible accounts receivable balances during the three months ended March 31, 2026 and 2025.

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