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FINANCING RECEIVABLES (Tables)
6 Months Ended
Jun. 30, 2020
Receivables [Abstract]  
Schedule of Components of Short Term Payment Plans These receivables, included in the current portion of financing receivables, were comprised of the following at June 30, 2020 and December 31, 2019:
(In thousands)June 30,
2020
December 31, 2019
Short-term payment plans, gross$1,828  $2,361  
Less: allowance for losses(128) (165) 
Short-term payment plans, net$1,700  $2,196  
Components of Lease Receivables
The components of these receivables were as follows at June 30, 2020 and December 31, 2019:
(In thousands)June 30,
2020
December 31, 2019
Long-term financing arrangements, gross$30,155  $34,483  
Less: allowance for expected credit losses(2,221) (2,806) 
Less: unearned income(3,067) (3,574) 
Long-term financing arrangements, net$24,867  $28,103  
Future Minimum Lease Payments to be Received
Future minimum payments to be received subsequent to June 30, 2020 are as follows:
(In thousands)
Years Ending December 31,
2020$6,385  
202110,200  
20226,666  
20233,846  
20242,228  
Thereafter830  
Total minimum payments to be received30,155  
Less: allowance for expected credit losses(2,221) 
Less: unearned income(3,067) 
Receivables, net$24,867  
Allowance for Financing Credit Losses
The following table is a roll-forward of the allowance for expected credit losses for the six months ended June 30, 2020 and year ended December 31, 2019:
(In thousands)Balance at Beginning of PeriodProvisionCharge-offsRecoveriesBalance at End of Period
June 30, 2020$2,971  $703  $(1,325) $—  $2,349  
December 31, 2019$2,567  $970  $(566) $—  $2,971  
Analysis of Age of Financing Receivables Amounts The following is an analysis of the age of financing receivables amounts (excluding short-term payment plans) that have been reclassified to trade accounts receivable and were past due as of June 30, 2020 and December 31, 2019:
(In thousands)1 to 90 Days Past Due91 to 180 Days Past Due181 + Days Past DueTotal Past Due
June 30, 2020$974  $406  $342  $1,722  
December 31, 2019$1,480  $150  $207  $1,837  
Schedule of Financing Receivable Credit Quality Indicators The table below categorizes customer financing receivable balances (excluding short-term payment plans) based on the age of the oldest payment outstanding that has been reclassified to trade accounts receivable:
(In thousands)June 30,
2020
December 31, 2019
Stratification of uninvoiced client financing receivables based on aging of related trade accounts receivable:
Uninvoiced client financing receivables related to trade accounts receivable that are 1 to 90 Days Past Due$10,663  $18,015  
Uninvoiced client financing receivables related to trade accounts receivable that are 91 to 180 Days Past Due
2,905  2,136  
Uninvoiced client financing receivables related to trade accounts receivable that are 181 + Days Past Due
3,164  1,972  
Total uninvoiced client financing receivables balances of clients with a trade accounts receivable$16,732  $22,123  
Total uninvoiced client financing receivables of clients with no related trade accounts receivable10,356  8,786  
Total financing receivables with contractual maturities of one year or less1,828  2,361  
Less: allowance for expected credit losses(2,349) (2,971) 
Total financing receivables$26,567  $30,299