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ACCRUED AND OTHER LIABILITIES (Tables)
9 Months Ended
Sep. 30, 2022
Payables and Accruals [Abstract]  
Accrued and Other Liabilities
Accrued and other liabilities consisted of the following (in thousands):

September 30, 2022December 31, 2021
Commissions payable to sending agents$17,243 $16,303 
Accrued salaries and benefits4,200 4,892 
Accrued bank charges1,412 1,371 
Accrued legal fees176 422 
Accrued other professional fees1,316 1,619 
Accrued taxes1,355 4,908 
Lease liabilities, current portion1,273 — 
Deferred revenue loyalty program4,090 3,391 
Other1,158 854 
$32,223 $33,760 
Changes in Deferred Revenue Loyalty Program Liability
The following table shows the changes in the deferred revenue loyalty program liability (in thousands):

Balance, December 31, 2021$3,391 
Revenue deferred during the period2,184 
Revenue recognized during the period(1,485)
Balance, September 30, 2022$4,090