Loans Receivable (Tables)

9 Months Ended

Sep. 30, 2016

Schedule of the Components of Loans Receivable, Net

Accounts receivable, net of allowances, consist of the following:



(In Thousands)	September 30, 2016		December 31, 2015
Customers	$	33,022	$	35,153
Corporate	23,054		26,175
Franchisee	30,708		52,111
	$	86,784	$	113,439

The following is a summary of the Company’s loans receivable, net:



(In Thousands)	September 30, 2016			December 31, 2015
Credit Card Loans	$	56,010		$	13,900
Acquired Loans	39,763			74,866
Loans Receivable, Gross	95,773			88,766

Allowance for Loan Losses	(5,588		)	(937		)
Unamortized Fees	(6,637		)	(2,034		)
Loans Receivable, Net	$	83,548		$	85,795

Aging of the Loans Receivable Balance

The following table summarizes the aging of the Company’s finance receivables portfolio, including delinquency percentage rates. A cardholder account is measured as past due when a current account’s minimum payment due has been outstanding for 30 days or longer. The aging is based on the contractual amounts outstanding for each loan as of period end and does not reflect the fair value of the Acquired Loans.



Aging Category	September 30, 2016			December 31, 2015
30-59 days past due	7.1		%	7.9		%
60-89 days past due	3.4		%	3.3		%
90 or more days past due	4.6		%	4.1		%
Past due loans receivable	15.1		%	15.3		%
Current loans receivable	84.9		%	84.7		%
Balance of loans receivable 90 or more days past due and still accruing interest and fees	$	—		$	—