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Segment Financial Information
 9 Months Ended
Sep. 30, 2022
Segment Reporting [Abstract]  
Segment Financial Information Segment Financial Information
The Company discloses segment information in accordance with ASC Topic 280. ASC Topic 280 requires companies to determine segments based on how Management makes decisions about allocating resources to segments and measuring their performance.
The Company has eight divisions which comprise its operations: Division I through Division V, Division VII, Division VIII and Division IX. Each division consists of branch offices that are aggregated based on vice president responsibility and geographic location. Division I consists of offices located in South Carolina. Offices in North Georgia comprises Division II, Division III consists of offices in South Georgia and Division IX consists of offices in West Georgia. Division IV represents our Alabama offices, Division V represents our Mississippi offices, Division VII represents our Kentucky and Tennessee branch offices and Division VIII represents our Louisiana and Texas offices.
Accounting policies of each of the divisions are the same as those for the Company as a whole. Performance is measured based on objectives set at the beginning of each year and include various factors such as division profit, growth in earning assets and delinquency and loan loss management. All division revenues result from transactions with third parties. The Company does not allocate income taxes or corporate headquarter expenses to the divisions.
Below is a performance recap of each of the Company’s divisions for the three- and nine-month periods ended September 30, 2022, and 2021, followed by a reconciliation to consolidated Company data.
Division
I		Division
II		Division
III		Division
IV		Division
V		Division
VII		Division
VIII		Division
IX		Total
(in thousands)
Division Revenues:
3 Months Ended 09/30/2022$11,334 $11,092 $11,405 $12,737 $8,968 $8,882 $8,751 $9,735 $82,904 
3 Months Ended 09/30/2021$10,020 $10,174 $10,592 $11,469 $7,756 $7,223 $6,450 $8,916 $72,600 
9 Months Ended 09/30/2022$32,518 $31,983 $33,367 $37,203 $26,008 $24,709 $24,959 $28,108 $238,855 
9 Months Ended 09/30/2021$29,246 $29,304 $31,083 $32,653 $22,258 $20,941 $18,400 $26,056 $209,941 
Division Profit:        
3 Months Ended 09/30/2022$3,227 $4,170 $4,724 $4,091 $2,717 $1,916 $1,770 $3,326 $25,941 
3 Months Ended 09/30/2021$3,711 $5,231 $5,219 $5,573 $3,234 $2,691 $1,166 $3,429 $30,254 
9 Months Ended 09/30/2022$11,006 $13,512 $14,598 $14,299 $9,230 $6,860 $6,616 $10,641 $86,762 
9 Months Ended 09/30/2021$11,193 $15,042 $15,746 $15,381 $9,244 $7,442 $4,035 $10,991 $89,074 
Division Assets:
09/30/2022$122,641 $133,286 $128,703 $161,811 $98,914 $100,318 $100,890 $116,938 $963,501 
12/31/2021$115,423 $123,844 $125,568 $152,409 $91,774 $91,753 $90,425 $109,411 $900,607 

3 Months Ended 09/30/20223 Months Ended 09/30/20219 Months Ended 09/30/20229 Months Ended 09/30/2021
(in 000’s)(in 000’s)(in 000’s)(in 000’s)
Reconciliation of Revenues:
Total revenues from reportable divisions$82,904 $72,600 $238,855 $209,941 
Corporate finance charges earned, not allocated to divisions30 22 76 67 
Corporate investment income earned, not allocated to divisions2,040 1,811 5,834 5,549 
Timing difference of insurance income allocation to divisions2,356 2,613 8,315 7,557 
Other revenue not allocated to divisions2 4 21 10 
Consolidated Revenues (1)$87,332 $77,050 $253,101 $223,124 
3 Months Ended 09/30/20223 Months Ended 09/30/20219 Months Ended 09/30/20229 Months Ended 09/30/2021
(in 000’s)(in 000’s)(in 000’s)(in 000’s)
Reconciliation of Profit:
Profit per division$25,941 $30,254 $86,762 $89,074 
Corporate earnings not allocated4,429 4,450 14,245 13,183 
Corporate expenses not allocated(27,229)(23,419)(80,844)(67,231)
Consolidated Income Before Income Taxes$3,141 $11,285 $20,162 $35,026 

Note 1: Includes Finance Charge Income, Investment Income, Insurance Premium Revenues and Other Revenue.