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COST OF REVENUE | 9 Months Ended
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Sep. 30, 2025
Cost of Revenue [Abstract] |
COST OF REVENUE | COST OF REVENUE Cost of revenue principally includes payroll and employee benefits associated with personnel employed in customer service, operations and technology roles, fees paid to external providers related to the provision of services, reimbursable expenses, technology and telecommunications costs as well as depreciation and amortization of operating assets. The components of cost of revenue were as follows:
|  | Three months ended September 30, |  | Nine months ended September 30,
(in thousands) |  | 2025 |  | 2024 |  | 2025 |  | 2024
Outside fees and services |  | $ | 17,261 |  |  | $ | 15,534 |  |  | $ | 51,757 |  |  | $ | 44,301 |
Compensation and benefits |  | 8,112 |  |  | 7,457 |  |  | 22,971 |  |  | 21,913 |
Technology and telecommunications |  | 2,945 |  |  | 3,026 |  |  | 8,830 |  |  | 8,256 |
Reimbursable expenses |  | 2,171 |  |  | 2,321 |  |  | 7,067 |  |  | 7,081 |
Depreciation and amortization |  | 72 |  |  | 123 |  |  | 311 |  |  | 479 |
Total |  | $ | 30,561 |  |  | $ | 28,461 |  |  | $ | 90,936 |  |  | $ | 82,030 |
Transactions with Related Parties The Company recognized cost of revenue of $0.8 million and $0.7 million for the nine months ended September 30, 2025 and 2024, respectively ($0.3 million and $0.3 million for the third quarter of 2025 and 2024, respectively), relating to services received from Aldridge Pite. As of September 30, 2025, the Company had no amounts payable to Aldridge Pite.

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