Everi (EVRI) 10-Q 5 Nov 19 2019 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2019	Nov. 01, 2019
Cover Page [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2019
Document Transition Report	false
Entity File Number	001-32622
Entity Registrant Name	EVERI HOLDINGS INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	20-0723270
Entity Address, Address Line One	7250 S. TENAYA WAY, SUITE 100
Entity Address, City or Town	LAS VEGAS
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89113
City Area Code	800
Local Phone Number	833-7110
Title of 12(b) Security	Common Stock, $0.001 par value
Trading Symbol	EVRI
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		72,297,697
Entity Central Index Key	0001318568
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3

UNAUDITED CONDENSED CONSOLIDATE

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenues
Total revenues		$ 134,569	$ 120,330	$ 388,050	$ 350,013
Cost of Goods and Services Sold		28,278	24,602	78,956	69,153
Costs and expenses
Operating expenses		37,631	35,419	111,446	105,176
Research and development		8,196	5,407	22,399	14,313
Depreciation		16,015	17,304	46,062	43,830
Amortization		17,156	16,088	51,143	48,943
Total costs and expenses		107,276	98,820	310,006	281,415
Operating income		27,293	21,510	78,044	68,598
Other expenses
Interest expense, net of interest income		19,297	20,160	60,130	62,589
Loss on extinguishment of debt		0	0	0	166
Total other expenses		19,297	20,160	60,130	62,755
Income before income tax		7,996	1,350	17,914	5,843
Income tax benefit		(1,319)	(719)	(2,747)	(2,310)
Net income		9,315	2,069	20,661	8,153
Foreign currency translation		(658)	(9)	(189)	(744)
Comprehensive income		$ 8,657	$ 2,060	$ 20,472	$ 7,409
Earnings per share
Basic (in dollars per share)		$ 0.13	$ 0.03	$ 0.29	$ 0.12
Diluted (in dollars per share)		$ 0.12	$ 0.03	$ 0.27	$ 0.11
Weighted average common shares outstanding
Basic (in shares)		72,251	69,750	71,361	69,217
Diluted (in shares)		79,125	74,594	77,854	73,712
Games
Revenues
Total revenues		$ 69,273	$ 65,839	$ 206,079	$ 192,004
Cost of Goods and Services Sold		17,185	17,573	51,343	49,311
Costs and expenses
Operating expenses		13,968	13,969	44,599	42,186
Research and development		6,369	5,407	17,481	14,313
Depreciation		14,420	15,847	41,283	39,099
Amortization		14,258	13,789	42,644	41,181
Total costs and expenses		66,200	66,585	197,350	186,090
Operating income		3,073	(746)	8,729	5,914
Games | Gaming operations
Revenues
Total revenues		48,515	43,540	138,377	126,618
Cost of Goods and Services Sold	[1]	4,942	4,607	12,792	13,000
Games | Gaming equipment and systems
Revenues
Total revenues		19,584	21,068	66,083	63,499
Cost of Goods and Services Sold	[1]	11,126	11,907	37,087	34,693
Games | Gaming other
Revenues
Total revenues		1,174	1,231	1,619	1,887
Cost of Goods and Services Sold		1,117	1,059	1,464	1,618
Gaming other
Revenues
Total revenues		1,174	1,231	1,619	1,887
Cost of Goods and Services Sold	[1]	1,117	1,059	1,464	1,618
FinTech
Revenues
Total revenues		65,296	54,491	181,971	158,009
Cost of Goods and Services Sold		11,093	7,029	27,613	19,842
Costs and expenses
Operating expenses		23,663	21,450	66,847	62,990
Research and development		1,827	0	4,918	0
Depreciation		1,595	1,457	4,779	4,731
Amortization		2,898	2,299	8,499	7,762
Total costs and expenses		41,076	32,235	112,656	95,325
Operating income		24,220	22,256	69,315	62,684
FinTech | Cash access services
Revenues
Total revenues		43,152	39,406	123,680	117,364
Cost of Goods and Services Sold		4,112	2,234	9,777	6,910
FinTech | Equipment
Revenues
Total revenues		10,188	7,155	25,051	16,338
Cost of Goods and Services Sold		5,957	3,846	14,884	9,786
FinTech | Information services and other
Revenues
Total revenues		11,956	7,930	33,240	24,307
Cost of Goods and Services Sold		$ 1,024	$ 949	$ 2,952	$ 3,146
[1]	(1) Exclusive of depreciation and amortization.

UNAUDITED CONDENSED CONSOLIDA_2

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 275,706,000	$ 297,532,000
Settlement receivables	56,035,000	82,359,000
Trade and other receivables, net of allowances for doubtful accounts of $5,712,000 and $6,425 at September 30, 2019 and December 31, 2018, respectively	75,123,000	64,387,000
Inventory	26,449,000	24,403,000
Prepaid expenses and other assets	31,027,000	20,259,000
Total current assets	464,340,000	488,940,000
Non-current assets
Property, equipment and leased assets, net	122,095,000	116,288,000
Goodwill	673,582,000	640,537,000
Other intangible assets, net	274,092,000	287,397,000
Other receivables	13,599,000	8,847,000
Other assets	19,864,000	6,252,000
Total non-current assets	1,103,232,000	1,059,321,000
Total assets	1,567,572,000	1,548,261,000
Current liabilities
Settlement liabilities	298,490,000	334,198,000
Accounts payable and accrued expenses	147,376,000	129,238,000
Current portion of long-term debt	8,200,000	8,200,000
Total current liabilities	454,066,000	471,636,000
Non-current liabilities
Deferred tax liability	24,695,000	27,867,000
Long-term debt, less current portion	1,131,867,000	1,155,016,000
Other accrued expenses and liabilities	28,959,000	2,637,000
Total non-current liabilities	1,185,521,000	1,185,520,000
Total liabilities	1,639,587,000	1,657,156,000
Commitments and contingencies (Note 13)
Stockholders’ deficit
Common stock, $0.001 par value, 500,000 shares authorized and 97,279 and 95,100 shares issued at September 30, 2019 and December 31, 2018, respectively	97,000	95,000
Convertible preferred stock, $0.001 par value, 50,000 shares authorized and no shares outstanding at September 30, 2019 and December 31, 2018, respectively	0	0
Additional paid-in capital	316,356,000	298,929,000
Accumulated deficit	(208,796,000)	(229,457,000)
Accumulated other comprehensive loss	(2,187,000)	(1,998,000)
Treasury stock, at cost, 24,992 and 24,900 shares at September 30, 2019 and December 31, 2018, respectively	(177,485,000)	(176,464,000)
Total stockholders’ deficit	(72,015,000)	(108,895,000)
Total liabilities and stockholders’ deficit	1,567,572,000	1,548,261,000
Allowances for doubtful accounts	$ 5,712,000	$ 6,425,000
Common stock par value (in dollars per share)	$ 0.001	$ 0.001
Common stock authorized (in shares)	500,000,000	500,000,000
Common stock issued (in shares)	97,278,570	95,099,532
Convertible preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Convertible preferred stock authorized (in shares)	50,000,000	50,000,000
Convertible preferred stock outstanding (in shares)	0	0
Treasury stock (in shares)	24,992	24,900

UNAUDITED CONDENSED CONSOLIDA_3

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Current assets
Allowances for doubtful accounts	$ 5,712,000	$ 6,425,000
Stockholders’ deficit
Common stock par value (in dollars per share)	$ 0.001	$ 0.001
Common stock authorized (in shares)	500,000,000	500,000,000
Common stock issued (in shares)	97,278,570	95,099,532
Convertible preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Convertible preferred stock authorized (in shares)	50,000,000	50,000,000
Convertible preferred stock outstanding (in shares)	0	0
Treasury stock (in shares)	24,992	24,900

UNAUDITED CONDENSED CONSOLIDA_4

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities
Net income	$ 20,661	$ 8,153
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation	46,062	43,830
Amortization	51,143	48,943
Amortization of financing costs and discounts	2,697	3,969
Loss on sale or disposal of assets	1,375	687
Accretion of contract rights	6,539	6,299
Provision for bad debts	10,010	8,342
Deferred income taxes	(3,173)	(2,804)
Write-down of inventory and fixed assets	843	2,575
Reserve for obsolescence	1,830	1,386
Loss on extinguishment of debt	0	166
Stock-based compensation	6,141	6,117
Adjustments To Purchase Accounting Liabilities	0	(550)
Changes in operating assets and liabilities:
Settlement receivables	26,774	1,703
Trade and other receivables	(23,820)	(23,856)
Inventory	(3,341)	(4,824)
Other assets	(17,806)	(1,146)
Settlement liabilities	(34,573)	(12,889)
Other liabilities	29,002	6,281
Net cash provided by operating activities	120,364	92,382
Cash flows from investing activities
Capital expenditures	(81,642)	(78,545)
Acquisition	(20,000)	0
Proceeds from sale of fixed assets	56	83
Placement fee agreements	(17,102)	(15,300)
Net cash used in investing activities	(118,688)	(93,762)
Cash flows from financing activities
Repayments of credit facilities	(25,700)	(6,150)
Debt issuance costs and discounts	0	(1,276)
Proceeds from exercise of stock options	11,288	9,529
Purchase of treasury stock	(1,021)	(57)
Net cash (used in) provided by financing activities	(15,433)	2,046
Effect of exchange rates on cash	(1,314)	(432)
Cash, cash equivalents and restricted cash
Net (decrease) increase for the period	(15,071)	234
Balance, beginning of the period	299,181	129,604
Balance, end of the period	284,110	129,838
Supplemental cash disclosures
Cash paid for interest	52,077	54,930
Cash paid for income tax	545	350
Cash refunded for income tax	614	4
Supplemental non-cash disclosures
Accrued and unpaid capital expenditures	3,989	2,591
Accrued and unpaid placement fees added during the year	585	0
Transfer of leased gaming equipment to inventory	9,118	7,284
Operating lease right-of-use assets obtained in exchange for lease obligations	14,595	0
Fair value of assets acquired	50,240	0
Cash paid	20,000	0
Accrued and unpaid liability for loyalty acquisition	27,556	0
Liabilities assumed	$ 2,684	$ 0

UNAUDITED CONDENSED CONSOLIDA_5

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT - USD ($) shares in Thousands	Total	Common Stock— Series A	Additional Paid-in Capital	Retained Earnings (Accumulated Deficit)	Accumulated Other Comprehensive Income (Loss)	Treasury Stock
Balance, beginning of period (in shares) at Dec. 31, 2017		93,120
Balance, beginning of period at Dec. 31, 2017	$ (140,633,000)	$ 93,000	$ 282,070,000	$ (246,202,000)	$ (253,000)	$ (176,341,000)
Increase (Decrease) in Stockholders' Equity
Net income	4,609,000			4,609,000
Foreign currency translation	324,000				324,000
Stock-based compensation expense	2,350,000		2,350,000
Exercise of options (in shares)		707
Exercise of options	4,299,000	$ 1,000	4,298,000
Restricted shares (in shares)		5
Restricted share vesting and withholding	(38,000)					(38,000)
Balance, end of period (in shares) at Mar. 31, 2018		93,832
Balance, end of period at Mar. 31, 2018	(124,700,000)	$ 94,000	288,718,000	(237,204,000)	71,000	(176,379,000)
Balance, beginning of period (in shares) at Dec. 31, 2017		93,120
Balance, beginning of period at Dec. 31, 2017	(140,633,000)	$ 93,000	282,070,000	(246,202,000)	(253,000)	(176,341,000)
Increase (Decrease) in Stockholders' Equity
Net income	8,153,000
Restricted share vesting and withholding						(56,702)
Balance, end of period (in shares) at Sep. 30, 2018		95,083
Balance, end of period at Sep. 30, 2018	(113,215,000)	$ 95,000	297,745,000	(233,660,000)	(997,000)	(176,398,000)
Balance, beginning of period (in shares) at Mar. 31, 2018		93,832
Balance, beginning of period at Mar. 31, 2018	(124,700,000)	$ 94,000	288,718,000	(237,204,000)	71,000	(176,379,000)
Increase (Decrease) in Stockholders' Equity
Net income	1,475,000			1,475,000
Foreign currency translation	(1,059,000)				(1,059,000)
Stock-based compensation expense	1,955,000		1,955,000
Exercise of options (in shares)		575
Exercise of options	2,076,000	$ 0	2,076,000
Restricted shares (in shares)		1
Restricted share vesting and withholding	(10,000)					(10,000)
Balance, end of period (in shares) at Jun. 30, 2018		94,408
Balance, end of period at Jun. 30, 2018	(120,263,000)	$ 94,000	292,749,000	(235,729,000)	(988,000)	(176,389,000)
Increase (Decrease) in Stockholders' Equity
Net income	2,069,000			2,069,000
Foreign currency translation	(9,000)				(9,000)
Stock-based compensation expense	1,812,000		1,812,000
Exercise of options (in shares)		674
Exercise of options	3,185,000	$ 1,000	3,184,000
Restricted shares (in shares)		1
Restricted share vesting and withholding	(9,000)					(9,424)
Balance, end of period (in shares) at Sep. 30, 2018		95,083
Balance, end of period at Sep. 30, 2018	(113,215,000)	$ 95,000	297,745,000	(233,660,000)	(997,000)	(176,398,000)
Balance, beginning of period (in shares) at Dec. 31, 2018		95,100
Balance, beginning of period at Dec. 31, 2018	(108,895,000)	$ 95,000	298,929,000	(229,457,000)	(1,998,000)	(176,464,000)
Increase (Decrease) in Stockholders' Equity
Net income	5,860,000			5,860,000
Foreign currency translation	504,000				504,000
Stock-based compensation expense	1,773,000		1,773,000
Exercise of options (in shares)		864
Exercise of options	4,971,000	$ 1,000	4,970,000
Restricted shares (in shares)		2
Restricted share vesting and withholding	(15,000)					(15,000)
Balance, end of period (in shares) at Mar. 31, 2019		95,966
Balance, end of period at Mar. 31, 2019	(95,802,000)	$ 96,000	305,672,000	(223,597,000)	(1,494,000)	(176,479,000)
Balance, beginning of period (in shares) at Dec. 31, 2018		95,100
Balance, beginning of period at Dec. 31, 2018	(108,895,000)	$ 95,000	298,929,000	(229,457,000)	(1,998,000)	(176,464,000)
Increase (Decrease) in Stockholders' Equity
Net income	20,661,000
Restricted share vesting and withholding						(1,021,082)
Balance, end of period (in shares) at Sep. 30, 2019		97,279
Balance, end of period at Sep. 30, 2019	(72,015,000)	$ 97,000	316,356,000	(208,796,000)	(2,187,000)	(177,485,000)
Balance, beginning of period (in shares) at Mar. 31, 2019		95,966
Balance, beginning of period at Mar. 31, 2019	(95,802,000)	$ 96,000	305,672,000	(223,597,000)	(1,494,000)	(176,479,000)
Increase (Decrease) in Stockholders' Equity
Net income	5,486,000			5,486,000
Foreign currency translation	(35,000)				(35,000)
Stock-based compensation expense	2,387,000		2,387,000
Exercise of options (in shares)		764
Exercise of options	4,492,000	$ 1,000	4,491,000
Restricted shares (in shares)		275
Restricted share vesting and withholding	(965,000)					(965,000)
Balance, end of period (in shares) at Jun. 30, 2019		97,005
Balance, end of period at Jun. 30, 2019	(84,437,000)	$ 97,000	312,550,000	(218,111,000)	(1,529,000)	(177,444,000)
Increase (Decrease) in Stockholders' Equity
Net income	9,315,000			9,315,000
Foreign currency translation	(658,000)				(658,000)
Stock-based compensation expense	1,981,000		1,981,000
Exercise of options (in shares)		263
Exercise of options	1,825,000	$ 0	1,825,000
Restricted shares (in shares)		11
Restricted share vesting and withholding	(41,000)					(41,433)
Balance, end of period (in shares) at Sep. 30, 2019		97,279
Balance, end of period at Sep. 30, 2019	$ (72,015,000)	$ 97,000	$ 316,356,000	$ (208,796,000)	$ (2,187,000)	$ (177,485,000)

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES There were no material changes in our commitments under contractual obligations as compared to those disclosed in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018, aside from the cash consideration and contingent consideration payable for acquisition of certain assets of Atrient as discussed in “Note 4 — Business Combinations.” We are involved in various legal proceedings in the ordinary course of our business. While we believe resolution of the claims brought against us, both individually and in aggregate, will not have a material adverse impact on our financial condition or results of operations, litigation of this nature is inherently unpredictable. Our views on these legal proceedings, including those described below, may change in the future. We intend to vigorously defend against these actions, and ultimately believe we should prevail. We evaluate matters and record an accrual for legal contingencies when it is both probable that a liability has been incurred and the amount or range of the loss can be reasonably estimated in accordance with ASC 450. We evaluate legal contingencies at least quarterly and, as appropriate, establish new accruals or adjust existing accruals to reflect: (1) the facts and circumstances known to us at the time, including information regarding negotiations, settlements, rulings, and other relevant events and developments; (2) the advice and analyses of counsel; and (3) the assumptions and judgment of management. Legal costs associated with our legal proceedings are expensed as incurred. We currently have no accrued liabilities for outstanding legal matters. Given there are procedural, factual, and legal issues to be resolved that could significantly affect our assessment as to the probability of liability, we are not able to reasonably estimate the size or range of the possible loss, if any, with respect to these legal proceedings. FACTA-related matters: Oneeb Rehman, et. al. v. Everi Payments Inc. and Everi Holdings Inc. , is a putative class action matter pending in the U.S. District Court for the Southern District of Florida, Ft. Lauderdale Division filed on October 16, 2018. The original defendant was dismissed and the Company was substituted as defendant on April 22, 2019. Plaintiff, on behalf of himself and others similarly situated, alleges that Everi Payments Inc. (“Everi Payments”) and the Company have violated certain provisions of the Fair and Accurate Credit Transactions Act (FACTA). Plaintiff seeks an award of statutory damages, attorney’s fees, and costs. Mat Jessop, et. al. v. Penn National Gaming, Inc. , is a putative class action matter filed on October 15, 2018, pending in the U.S. District Court for the Middle District of Florida, Orlando Division. Everi Payments was added as a defendant on December 21, 2018. Penn National Gaming, Inc. (“Penn National”) was dismissed by the Court with prejudice on October 28, 2019, leaving only claims against Everi Payments. Plaintiff, on behalf of himself and others similarly situated, alleges that Everi Payments has been unjustly enriched through the charging of service fees for transactions conducted at Penn National facilities. Plaintiff seeks injunctive relief against both parties, and an award of statutory damages, attorney’s fees, and costs. Geraldine Donahue, et. al. v. Everi Payments Inc., et. al. , is a putative class action matter filed on December 12, 2018, in Cook County, Illinois. The original defendant was dismissed and the Company was substituted as defendant on April 22, 2019. Plaintiff, on behalf of himself and others similarly situated, alleges that Everi Payments and the Company have violated certain provisions of FACTA. Plaintiff seeks an award of statutory damages, attorney’s fees, and costs. NRT matter: NRT Technology Corp., et. al. v. Everi Holdings Inc., et. al. , is a civil action filed on April 30, 2019 against the Company and Everi Payments in the United States District Court for the District of Delaware alleging monopolization of the market for unmanned, integrated kiosks in violation of federal antitrust laws, fraudulent procurement of patents on functionality related to such unmanned, integrated kiosks and sham litigation related to prior litigation brought by Everi Payments (operating as Global Cash Access Inc.) against the plaintiffs. Plaintiffs seek compensatory damages, trebled damages and injunctive and declaratory relief.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTSAs of the filing date, we had not identified, and were not aware of, any subsequent event for the period.

BUSINESS

BUSINESS	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BUSINESS	BUSINESS Everi Holdings Inc. (“Everi Holdings,” “Holdings,” or “Everi”) is a holding company, the assets of which are the issued and outstanding shares of capital stock of each of Everi Games Holding Inc. (“Everi Games Holding”), which owns all of the issued and outstanding shares of capital stock of Everi Games Inc. (“Everi Games” or “Games”), and Everi Payments Inc. (“Everi Payments,” “Everi FinTech,” or “FinTech”). Unless otherwise indicated, the terms the “Company,” “we,” “us,” and “our” refer to Everi Holdings together with its consolidated subsidiaries. Everi is a leading supplier of entertainment and technology solutions for the casino, interactive, and gaming industry. With a focus on both customers and players, Everi develops games and gaming machines, gaming systems and services, and is the provider of core financial products and services, player loyalty tools and applications, and intelligence and regulatory compliance solutions. Everi’s mission is to provide casino operators with games that facilitate memorable player experiences, offer secure financial transactions for casinos and their patrons, and deliver software tools and applications to improve casino operations efficiencies and fulfill regulatory compliance requirements. Everi Holdings reports its results of operations based on two operating segments: Games and FinTech. Everi Games provides gaming operators products and services, including: (a) gaming machines primarily comprised of Class II and Class III slot machines placed under participation or fixed fee lease arrangements or sold to casino customers, including TournEvent ® terminals that allow operators to switch from in-revenue gaming to out-of-revenue tournaments; (b) system software, licenses, and ancillary equipment; and (c) business-to-consumer (“B2C”) and business-to-business (“B2B”) interactive activities. In addition, Everi Games develops and manages the central determinant system for the video lottery terminals (“VLTs”) installed in the State of New York, and it also provides similar technology in certain tribal jurisdictions. Everi FinTech provides gaming operators cash access and related products and services, including: (a) access to cash at gaming facilities via Automated Teller Machine (“ATM”) cash withdrawals, credit card cash access transactions, point of sale (“POS”) debit card cash access transactions, and check verification and warranty services; (b) equipment that provides cash access and efficiency-related services; (c) self-service enrollment, player loyalty and marketing equipment; (d) products and services that improve credit decision making, automate cashier operations, and enhance patron marketing activities for gaming establishments; (e) compliance, audit, and data solutions; and (f) online payment processing solutions for gaming operators in states that offer intrastate, Internet-based gaming and lottery activities.

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation Our unaudited condensed consolidated financial statements included herein have been prepared by us pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Some of the information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) have been condensed or omitted pursuant to such rules and regulations, although we believe the disclosures are adequate to make the information presented not misleading. In the opinion of management, all adjustments (which include normal recurring adjustments) necessary for a fair statement of results for the interim periods have been made. The results for the three and nine months ended September 30, 2019 are not necessarily indicative of results to be expected for the full fiscal year. The Financial Statements should be read in conjunction with the consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018. Other than the adoption of the Financial Accounting Standard Board’s (the “FASB”) Accounting Standards Update (“ASU”) No. 2016-02 (“Leases”) and all subsequent amendments (collectively, “Accounting Standards Codification 842,” or “ASC 842”), there have been no changes to our basis of presentation and significant accounting policies since the most recent filing of our Annual Report on Form 10-K for the fiscal year ended December 31, 2018. We evaluate the composition of our revenues to ensure compliance with SEC Regulation S-X Section 210.5-3, which requires us to separately present certain categories of revenues that exceed the quantitative threshold on our Statements of Income. Revenue Recognition Overview We evaluate the recognition of revenue based on the criteria set forth in ASC 606 (“Revenue from Contracts with Customers”) and ASC 842, as appropriate. We recognize revenue upon transferring control of goods or services to our customers in an amount that reflects the consideration we expect to receive in exchange for those goods or services. We enter into contracts with customers that include various performance obligations consisting of goods, services, or combinations of goods and services. Timing of the transfer of control varies based on the nature of the contract. We recognize revenue net of any sales and other taxes collected from customers, which are subsequently remitted to governmental authorities and are not included in revenues or operating expenses. We measure revenue based on the consideration specified in a contract with a customer and adjusted, as necessary. Significant Judgments We apply judgments or estimates to determine the performance obligations and the Stand-Alone Selling Price (“SSP”) of each identified performance obligation. The establishment of SSP requires judgment as to whether there is a sufficient quantity of items sold or renewed on a stand-alone basis and those prices demonstrate an appropriate level of concentration to conclude that an SSP exists. The SSP of our goods and services is generally determined based on observable prices, an adjusted market assessment approach, or an expected cost plus margin approach. We utilize a residual approach only when the SSP for performance obligations with observable prices has been established and the remaining performance obligation in the contract with a customer does not have an observable price as it is uncertain or highly variable and, therefore, is not discernible. Collectability To assess collectability, we determine whether it is probable that we will collect substantially all of the consideration to which we are entitled in exchange for the goods and services transferred to the customer in accordance with the terms and conditions of the contract. In connection with these procedures, we evaluate the customer using internal and external information available, including, but not limited to, research and analysis of our credit history with the customer. Based on the nature of our transactions and historical trends, we determine whether our customers have the ability and intention to pay the amounts of consideration when they become due to identify potentially significant credit risk exposure. Contract Combinations — Multiple Promised Goods and Services Our contracts may include various performance obligations for promises to transfer multiple goods and services to a customer, especially since our Games and FinTech businesses may enter into multiple agreements with the same customer that meet the criteria to be combined for accounting purposes under ASC 606. When this occurs, an SSP will be determined for each performance obligation in the combined arrangement, and the consideration will be allocated between the respective performance obligations. We use our judgment to analyze the nature of the promises made and determine whether each is distinct or should be combined with other promises in the contract based on the level of integration and interdependency between the individual deliverables. Disaggregation of Revenues We disaggregate revenues based on the nature and timing of the cash flows generated by such revenues as presented in “Note 18 — Segment Information.” Outbound Freight Costs, Installation and Training Upon transferring control of goods to a customer, the shipping and handling costs in connection with sale transactions are generally accounted for as fulfillment costs and included in cost of revenues. Our performance of installation and training services relating to the sales of gaming equipment and systems and FinTech equipment does not modify the software or hardware in those equipment and systems. Such installation and training services are generally immaterial in the context of the contract; and therefore, such items do not represent a separate performance obligation. Costs to Acquire a Contract with a Customer We typically incur incremental costs to acquire customer contracts in the form of sales commissions. We evaluate such costs for groups of contracts with similar characteristics based on the nature of the transactions. If recognized, the asset related to the incremental costs to acquire customer contracts would be amortized within one year or less and, as a result, we elected to utilize the practical expedient set forth in ASC 340 (“Contract Costs - Incremental Costs of Obtaining a Contract”) to expense these amounts as incurred. Contract Balances Since our contracts may include multiple performance obligations, there is often a timing difference between cash collections and the satisfaction of such performance obligations and revenue recognition. Such arrangements are evaluated to determine whether contract assets and liabilities exist. We generally record contract assets when the timing of cash collections differs from when revenue is recognized due to contracts containing specific performance obligations that are required to be met prior to a customer being invoiced. We generally record contract liabilities when cash is collected in advance of us satisfying performance obligations, including those that are satisfied over a period of time. The following table summarizes our contract assets and contract liabilities arising from contracts with customers: Nine Months Ended September 30, 2019 Contract assets (1) Balance at January 1 $ 11,310 Balance at September 30 12,086 Increase $ 776 Contract liabilities (2) Balance at January 1 $ 15,470 Balance at September 30 (3) 29,625 Increase $ 14,155 (1) The current portion of contract assets is included within trade and other receivables, net, and the non-current portion is included within other receivables in our Balance Sheets. (2) The current portion of contract liabilities is included within accounts payable and accrued expenses, and the non-current portion is included within other accrued expenses and liabilities in our Balance Sheets. (3) Primarily relates to sales generated by our FinTech segment. We recognized revenue of approximately $10.7 million that was included in the beginning contract liability balance during the nine months ended September 30, 2019. Games Revenues Our Games products and services include commercial products, such as Native American Class II products and other bingo products, Class III products, video lottery terminals, accounting and central determinant systems, B2C and B2B interactive activities, and other back office systems. We conduct our Games segment business based on results generated from the following major revenue streams: (a) Gaming Operations; (b) Gaming Equipment and Systems; and (c) Gaming Other. Gaming Operations Games revenues are primarily generated by our gaming operations under placement, participation, and development arrangements in which we provide our customers with player terminals, including TournEvent ® terminals that allow operators to switch from in-revenue gaming to out-of-revenue tournaments, player terminal-content licenses, local-area progressive machines, and back-office equipment, collectively referred to herein as leased gaming equipment. We evaluate the recognition of lease revenues based on criteria set forth in ASC 842. Generally, under these arrangements, we retain ownership of the machines installed at customer facilities. We receive recurring revenue generally based on a percentage of the net win per day generated by the leased gaming equipment or a fixed daily fee. Such revenues are generated daily and are limited to the lesser of the net win per day generated by the leased gaming equipment or the fixed daily fee and the lease payments that have been collected from the lessee. Gaming operations revenues generated by leased gaming equipment deployed at sites under development or placement fee agreements give rise to contract rights, which are amounts recorded to intangible assets for dedicated floor space resulting from such agreements. The gaming operations revenues generated by these arrangements are reduced by the accretion of contract rights, which represents the related amortization of the contract rights recorded in connection with such agreements. Gaming operations lease revenues accounted for under ASC 842 are generally short-term in nature with payment terms ranging from 30 to 90 days. We recognized lease revenues of approximately $36.6 million and $104.3 million for the three and nine months ended September 30, 2019, respectively, and approximately $35.2 million and $103.9 million for the three and nine months ended September 30, 2018, respectively. Gaming operations revenues include amounts generated by Wide Area Progressive (“WAP”) systems, which are recognized under ASC 606. WAP consists of linked slot machines located in multiple casino properties that are connected to a central system. WAP-based gaming machines have a progressive jackpot administered by us that increases with every wager until a player wins the top award combination. Casino operators pay us a percentage of the coin-in (the total amount wagered), a percentage of net win, or a combination of both for services related to the design, assembly, installation, operation, maintenance, administration, and marketing of the WAP offering. The gaming operations revenues with respect to WAP machines represent a separate performance obligation. Such revenues are recognized over time as earned and the customer simultaneously receives and consumes the benefits as the performance obligations occur. These arrangements are generally short-term in nature with a majority of invoices payable within 30 to 90 days. Such revenues are presented in the Statements of Income, net of the jackpot expense, which are composed of incremental amounts funded by a portion of coin-in from the players. At the time a jackpot is won by a player, an additional jackpot expense is recorded in connection with the base seed amount required to fund the minimum level as set forth in the WAP arrangements with the casino operators. Gaming operations revenues include amounts received in connection with our relationship with the New York State Gaming Commission (the “NYSGC”) to provide an accounting and central determinant system for the VLTs in operation at licensed State of New York gaming facilities. Pursuant to our agreement with the NYSGC, we receive a portion of the network-wide net win (generally, cash-in less prizes paid) per day in exchange for the provision and maintenance of the central determinant system and recognize revenue over time in accordance with ASC 606 as the customer simultaneously receives and consumes the benefits as the performance obligations occur. We also provide the central determinant system technology to Native American tribes in other licensed jurisdictions, for which we receive a portion of the revenue generated from the VLTs connected to the system. These arrangements are generally short-term in nature with payments due monthly. Gaming operations revenues include amounts generated by our Interactive offering comprised of B2C and B2B activities. Our B2C operations relate to games offered directly to consumers for play with virtual currency, which can be purchased through our web and mobile applications. Control transfers, and we recognize revenues over time in accordance with ASC 606 from player purchases of virtual currency, as it is consumed for game play, which is based on a historical data analysis. Our B2B operations relate to games offered to our business partners, including social and regulated real money casinos that offer the games to consumers. Our B2B arrangements primarily provide access to our game content, and revenue is recognized over time in accordance with ASC 606 as the control transfers upon our business partners’ daily access to such content based on either a flat fee or revenue share arrangements with the social and regulated real money casinos. The customer simultaneously receives and consumes the benefits as the performance obligations occur. Gaming Equipment and Systems Gaming equipment and systems revenues are derived from the sale of some combination of: (a) gaming equipment and player terminals, including TournEvent ® terminals; (b) game content; (c) license fees; and (d) ancillary equipment. Such arrangements are predominately short-term in nature with payment terms ranging from 30 to 180 days, and with certain agreements providing for extended payment terms, ranging from 12 to 24 months. Each contract containing extended payment terms over a period of 12 months is evaluated for the presence of a financing component. For those arrangements in which the financing component is determined to be significant to the contract, the transaction price is adjusted for the time value of money. Generally, our contracts with customers do not contain a financing component that has been determined to be significant to the contract. Performance obligations for gaming equipment and systems arrangements include gaming equipment, player terminals, content, system software, license fees, ancillary equipment, or various combinations thereof. Gaming equipment and systems revenues are recognized at a point in time when control of the promised goods and services transfers to the customer, which is generally upon shipment or delivery pursuant to the terms of the contract. The performance obligations are generally satisfied at the same time or within a short period of time. Gaming Other Gaming other revenues consist of amounts generated by our TournEvent of Champions ® national tournament that allows winners of local and regional tournaments throughout the year to participate in a national tournament that results in the determination of a final champion. As the customer simultaneously receives and consumes the benefits of our performance as it occurs, revenues are recognized as earned over a period of time using an output method depicting the transfer of control to the customer. These arrangements are generally short-term in nature with payment terms ranging from 30 to 90 days. FinTech Revenues Cash Access Services Cash access services revenues are generally comprised of the following distinct performance obligations: cash advance, ATM, and check services. We do not control the cash advance and ATM services provided to a customer and, therefore, we are acting as an agent whose performance obligation is to arrange for the provision of these services. Our cash access services involve the movement of funds between the various parties associated with cash access transactions and give rise to settlement receivables and settlement liabilities, both of which are settled in days following the transaction. Cash advance revenues are primarily comprised of transaction fees assessed to gaming patrons in connection with credit card cash access and POS debit card cash access transactions. Such fees are primarily based on a combination of a fixed amount plus a percentage of the face amount of the credit card cash access or POS debit card cash access transaction amount. In connection with these types of transactions, we report certain direct costs incurred as reductions to revenues on a net basis, which generally include: (a) commission expenses payable to casino operators; (b) interchange fees payable to the network associations; and (c) processing and related costs payable to other third-party partners. ATM revenues are primarily comprised of transaction fees in the form of cardholder surcharges assessed to gaming patrons in connection with ATM cash withdrawals at the time the transactions are authorized and reverse interchange fees paid to us by the patrons’ issuing banks. The cardholder surcharges assessed to gaming patrons in connection with ATM cash withdrawals are currently a fixed dollar amount and not a percentage of the transaction amount. In connection with these types of transactions, we report certain direct costs incurred as reductions to revenues on a net basis, which generally include: (a) commission expenses payable to casino operators; (b) interchange fees payable to the network associations; and (c) processing and related costs payable to other third-party partners. Check services revenues are principally comprised of check warranty revenues and are generally based upon a percentage of the face amount of checks warranted. These fees are paid to us by gaming establishments. For cash access services arrangements, since the customer simultaneously receives and consumes the benefits as the performance obligations occur, we recognize revenues as earned over a period of time using an output method depicting the transfer of control to the customer based on variable consideration, such as volume of transactions processed with variability generally resolved in the reporting period. Equipment Equipment revenues are derived from the sale of our cash access kiosks and related equipment and are accounted for under ASC 606, unless such transactions meet definition of a sales type or direct financing lease which are accounted for under ASC 842. Revenues are recognized at a point in time when control of the promised goods and services transfers to the customer generally upon shipment or delivery pursuant to the terms of the contract. The sales contracts are generally short-term in nature with payment terms ranging from 30 to 90 days, while certain agreements provide for extended payment terms of up to 60 months. Each contract containing extended payment terms over a period of 12 months is evaluated for the presence of a financing component. For those arrangements in which the financing component is determined to be significant to the contract, the transaction price is adjusted for the time value of money. Generally, our contracts with customers do not contain a financing component that has been determined to be significant to the contract. The cash access kiosk and related equipment sales contracts accounted for under ASC 842 were approximately $0.1 million and $2.7 million in aggregate revenue for the three and nine months ended September 30, 2019, respectively. We did not have any cash access kiosk and related equipment sales transactions that qualified for sales type lease accounting treatment in 2018. In addition, equipment revenues are derived from the sale of our loyalty kiosks and related equipment. Revenues are recognized at a point in time when control of the promised goods and services transfers to the customer generally upon installation and customer acceptance based on connectivity to a casino management system pursuant to the terms of the contract. These sales contracts are generally short-term in nature with payment terms ranging from 30 to 90 days. Information Services and Other Information services and other revenues include amounts derived from our cash access, loyalty kiosk, compliance, and loyalty related revenue streams from the sale of: (a) software licenses, software subscriptions, professional services, and certain other ancillary fees; (b) service-related fees associated with the sale, installation, training, and maintenance of equipment directly to our customers under contracts, which are generally short-term in nature with payment terms ranging from 30 to 90 days, secured by the related equipment; (c) credit worthiness-related software subscription services that are based upon either a flat monthly unlimited usage fee or a variable fee structure driven by the volume of patron credit histories generated; and (d) ancillary marketing, database, and Internet-based gaming-related activities. Our software represents a functional right-to-use license, and the revenues are recognized as earned at a point in time. Subscription services are recognized over a period of time using an input method based on time elapsed as we transfer the control ratably by providing a stand-ready service. Professional services, training, and other revenues are recognized over a period of time using an input method based on time elapsed as services are provided, thereby reflecting the transfer of control to the customer. Restricted Cash Our restricted cash primarily consists of: (a) funds held in connection with certain customer agreements; (b) deposits held in connection with a sponsorship agreement; (c) WAP-related restricted funds; and (d) Internet-related cash access activities. The current portion of restricted cash, which is included in prepaid expenses and other assets, was approximately $8.3 million and $1.5 million as of September 30, 2019 and December 31, 2018, respectively. The non-current portion of restricted cash, which is included in other assets, was approximately $0.1 million as of September 30, 2019 and December 31, 2018. The current portion of restricted cash was approximately $1.0 million and $0.9 million as of September 30, 2018 and December 31, 2017, respectively, and the non-current portion of restricted cash was approximately $0.1 million as of September 30, 2018 and December 31, 2017. Fair Values of Financial Instruments The fair value of a financial instrument represents the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. Fair value estimates are made at a specific point in time, based upon relevant market information about the financial instrument. The carrying amount of cash and cash equivalents, settlement receivables, short-term trade and other receivables, settlement liabilities, accounts payable, and accrued expenses approximate fair value due to the short-term maturities of these instruments. The fair value of the long-term trade and loans receivable is estimated by discounting expected future cash flows using current interest rates at which similar loans would be made to borrowers with similar credit ratings and remaining maturities. As of September 30, 2019 and December 31, 2018, the fair value of notes receivable, net approximated the carrying value due to contractual terms of trade and loans receivable generally being under 24 months. The fair value of our borrowings is estimated based on various inputs to determine a market price, such as: market demand and supply, size of tranche, maturity, and similar instruments trading in more active markets. The estimated fair value and outstanding balances of our borrowings are as follows (in thousands): Level of Fair Value Outstanding September 30, 2019 Term loan 2 $ 783,916 $ 782,000 Senior unsecured notes 2 $ 394,688 $ 375,000 December 31, 2018 Term loan 2 $ 784,479 $ 807,700 Senior unsecured notes 2 $ 354,863 $ 375,000 The term loan and senior unsecured notes were reported at fair value using Level 2 inputs based on quoted market prices for these securities. Recent Accounting Guidance Recently Adopted Accounting Guidance In June 2018, the FASB issued ASU No. 2018-07, which expands the scope of Topic 718, Compensation — Stock Compensation (which currently only includes share-based payments to employees) to include share-based payments issued to non-employees for goods or services. Consequently, the accounting for share-based payments to non-employees and employees will be substantially aligned. The new standard became effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We adopted this guidance in the quarter ended March 31, 2019. The adoption of this ASU did not have a material impact on our Financial Statements. In February 2018, the FASB issued ASU No. 2018-02, which provides financial statement preparers with an option to reclassify stranded tax effects within accumulated other comprehensive income to retained earnings in each period in which the effect of the change in the U.S. federal corporate income tax rate in the Tax Cuts and Jobs Act of 2017 (or portion thereof) is recorded. The new standard became effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We adopted this guidance in the quarter ended March 31, 2019. The adoption of this ASU did not have a material impact on our Financial Statements. In February 2016, the FASB issued ASU No. 2016-02, to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing transactions. The guidance establishes a right-of-use (“ROU”) model that requires a lessee to record a lease ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. We made an accounting policy election where leases that are 12 months or less and do not include an option to purchase the underlying asset are treated similarly to the operating lease accounting under ASC 840 and are not recorded on the balance sheet. For lessees, leases are classified as either financing or operating, with classification affecting the pattern of expense recognition in the income statement. For lessors, leases are classified as operating, sales-type, or direct financing with classification affecting the pattern of revenue and profit recognition in the income statement. In July 2018, the FASB issued ASU No. 2018-10 — Codification Improvements to Topic 842, Leases and ASU No. 2018-11 — Leases (Topic 842): Targeted Improvements. ASU No. 2018-10 affected narrow aspects of the guidance previously issued, and ASU No. 2018-11 provided a practical expedient for lessors on separating components of a contract and also included an additional optional transition relief methodology for adopting the new standard. In December 2018, the FASB issued ASU No. 2018-20 — Leases (Topic 842): Narrow-Scope Improvements for Lessors, which addressed the following issues facing lessors when applying the standard: sales taxes and other similar taxes collected from lessees, certain lessor costs paid directly by lessees, and recognition of variable payments for contracts with lease and non-lease components. The guidance requires an entity to adopt the new standard, as amended, under a modified retrospective application to each prior reporting period presented in the financial statements with the cumulative effect recognized at the beginning of the earliest comparative period. With the optional transition relief methodology available, entities had an opportunity to adopt the new lease standard retrospectively at the beginning of the period of adoption through a cumulative-effect adjustment, with certain practical expedients available. Based on the guidance, we adopted the new standard effective January 1, 2019 and applied certain practical expedients offered in the aforementioned guidance, such as those that stated that the Company need not reassess: (a) whether expired or existing contracts contain leases, (b) the lease classification of expired or existing leases, or (c) initial direct costs for any existing leases. We have provided additional information with respect to the new guidance in “Note 3 — Leases.” Recent Accounting Guidance Not Yet Adopted In August 2018, the FASB issued ASU No. 2018-15, which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal use software license). The new standard is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted, including adoption in any interim period. We are currently evaluating the impact of adopting this guidance on our Financial Statements; however, we do not expect the impact to be material. In June 2016, the FASB issued ASU No. 2016-13, which provides updated guidance on how an entity should measure credit losses on financial instruments. Subsequently, in November 2018 the FASB issued ASU No. 2018-19, which clarified that receivables arising from operating leases are not within the scope of Subtopic 326-20, but should rather be accounted for in accordance with ASC 842. In May 2019, the FASB issued ASU No. 2019-05 providing targeted transition relief to all reporting entities within the scope of Topic 326. The new standard and related amendments are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. This guidance is expected to be applied using a modified retrospective approach for the cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective and using a prospective approach for debt securities for which any other- than-temporary impairment had been recognized before the effective date. This guidance replaces the current incurred loss measurement methodology with a current expected credit loss (“CECL”) measurement methodology over the lifetime of the receivables. This guidance primarily impacts our trade and other receivables, including those related to revenues from contracts with customers that may contain contract assets with respect to performance obligations that are satisfied for which the customers have not yet been invoiced. From a segment management perspective, our operations are not expected to be significantly impacted: (a) Our FinTech business acts as a merchant of record for settlement transactions for our cash access related customers wherein cash is held by the Company; therefore, we generally have the ability to withhold the necessary funds from customers to satisfy the outstanding receivables associated with equipment, information and other products and services; and (b) Our Games business sells EGMs to gaming establishments on a relatively short-term basis and collections are reasonably certain based on historical experience. Overall, we are currently continuing to evaluate the impact of adopting this guidance on our Financial Statements, including accounting policies and processes, controls and systems; however, we do not expect this guidance to have a material impact on our results of operations or financial position. As of September 30, 2019, other than what has been described above, we do not anticipate recently issued accounting guidance to have a significant impact on our consolidated financial statements.

LEASES

LEASES	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
LEASES	LEASES We determine if a contract is, or contains, a lease at the inception, or modification, of a contract based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Control over the use of an asset is predicated upon the notion that a lessee has both the right to (a) obtain substantially all of the economic benefit from the use of the asset; and (b) direct the use of the asset. Operating lease ROU assets and liabilities are recognized based on the present value of minimum lease payments over the expected lease term at commencement date. Lease expense is recognized on a straight-line basis over the expected lease term. Our lease arrangements have both lease and non-lease components. For leases in which the Company is the lessee, it accounts for the lease and non-lease elements as a single lease component for the various classes of underlying assets, primarily real estate that consists of buildings for office space and warehouses for manufacturing purposes. For leases in which the Company is the lessor, it accounts for the lease and non-lease elements as a single lease component, primarily electronic gaming machines (“EGMs”). Certain of our lease arrangements contain options to renew with terms that generally have the ability to extend the lease term to a range of approximately 1 to 15 years. The exercise of lease renewal options is generally at our sole discretion. The expected lease terms include options to extend or terminate the lease when it is reasonably certain that we will exercise such option. The depreciable life of leased assets and leasehold improvements are limited by the expected term of such assets, unless there is a transfer of title or purchase option reasonably certain to be exercised. Lessee We enter into operating lease agreements for real estate purposes that generally consist of buildings for office space and warehouses for manufacturing purposes. Certain of our lease agreements consist of rental payments that are periodically adjusted for inflation. Our lease agreements do not contain material residual value guarantees or material restrictive covenants. Our lease agreements do not generally provide explicit rates of interest; therefore, we use our incremental collateralized borrowing rate based on the information available at the commencement date to determine the present value of lease payments. Leases with an expected term of 12 months or less are not accounted for on our Balance Sheets. Supplemental balance sheet information related to our operating leases is as follows (in thousands): Classification on our Balance Sheets At September 30, 2019 Assets Operating lease ROU assets Other assets, non-current $ 11,452 Liabilities Current operating lease liabilities Accounts payable and accrued expenses $ 5,362 Non-current operating lease liabilities Other accrued expenses and liabilities $ 9,490 Supplemental cash flow information related to leases is as follows (in thousands): Three Months Ended Nine Months Ended September 30, 2019 September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities $ 1,438 $ 4,396 Operating lease ROU assets obtained in exchange for lease obligations (1) $ — $ 14,595 (1) The amount includes approximately $13.7 million of operating lease ROU assets obtained in exchange for existing lease obligations and approximately $0.9 million of operating lease ROU assets obtained in exchange for new lease obligations entered into during the nine months ended September 30, 2019. The amounts are presented net of current year terminations and exclude amortization for the period. There were no new operating lease ROU assets obtained in exchange for lease obligations during the three months ended September 30, 2019. Other information related to lease terms and discount rates is as follows: At September 30, 2019 Weighted average remaining lease term (in years) 2.89 Weighted average discount rate 5.25 % Components of lease expense are as follows (in thousands): Three Months Ended Nine Months Ended September 30, 2019 September 30, 2019 Lease Cost: Operating lease cost $ 1,354 $ 3,629 Variable lease cost $ 401 $ 1,240 Maturities of lease liabilities are summarized as follows as of September 30, 2019 (in thousands): Year ending December 31, Amount 2019 (excluding the nine months ended September 30, 2019) $ 1,477 2020 6,044 2021 4,866 2022 2,622 2023 980 Thereafter — Total future minimum lease payments $ 15,989 Amount representing interest 1,137 Present value of future minimum lease payments $ 14,852 Current operating lease obligations 5,362 Long-term lease obligations $ 9,490 As previously disclosed in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018 and under the previous lease accounting, maturities of lease liabilities were as follows as of December 31, 2018 (in thousands): Year ending December 31, Amount 2019 $ 5,570 2020 5,680 2021 4,598 2022 2,799 2023 1,074 Thereafter — Total future minimum lease payments $ 19,721 Lessor We generate lease revenues primarily from our gaming operations activities, and the majority of our leases are month-to-month leases. Under these arrangements, we retain ownership of the EGMs installed at customer facilities. We receive recurring revenues based on a percentage of the net win per day generated by the leased gaming equipment or a fixed daily fee. Such revenues are generated daily and are limited to the lesser of the net win per day generated by the leased gaming equipment or the fixed daily fee and the lease payments that have been collected from the lessee. Certain of our leases have terms and conditions with options for a lessee to purchase the underlying assets. Refer to “Note 2 — Basis of Presentation and Summary of Significant Accounting Policies” for further discussion of lease revenue. The cost of property and equipment the Company is leasing to third-parties as of September 30, 2019 is approximately $188.7 million , which includes accumulated depreciation of approximately $102.5 million . In addition, we generated lease revenue from sales-type leases in the FinTech segment in the amount of approximately $0.1 million and $2.7 million for the three and nine months ended September 30, 2019. Our interest income recognized in connectio n with sales-type leases is immaterial. Supplemental balance sheet information related to our sales-type leases is as follows (in thousands): Classification on our Balance Sheets At September 30, 2019 Assets Net investment in sales-type leases - current Trade and other receivables, net $ 886 Net investment in sales-type leases - non-current Other receivables $ 1,527
LEASES	LEASES We determine if a contract is, or contains, a lease at the inception, or modification, of a contract based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Control over the use of an asset is predicated upon the notion that a lessee has both the right to (a) obtain substantially all of the economic benefit from the use of the asset; and (b) direct the use of the asset. Operating lease ROU assets and liabilities are recognized based on the present value of minimum lease payments over the expected lease term at commencement date. Lease expense is recognized on a straight-line basis over the expected lease term. Our lease arrangements have both lease and non-lease components. For leases in which the Company is the lessee, it accounts for the lease and non-lease elements as a single lease component for the various classes of underlying assets, primarily real estate that consists of buildings for office space and warehouses for manufacturing purposes. For leases in which the Company is the lessor, it accounts for the lease and non-lease elements as a single lease component, primarily electronic gaming machines (“EGMs”). Certain of our lease arrangements contain options to renew with terms that generally have the ability to extend the lease term to a range of approximately 1 to 15 years. The exercise of lease renewal options is generally at our sole discretion. The expected lease terms include options to extend or terminate the lease when it is reasonably certain that we will exercise such option. The depreciable life of leased assets and leasehold improvements are limited by the expected term of such assets, unless there is a transfer of title or purchase option reasonably certain to be exercised. Lessee We enter into operating lease agreements for real estate purposes that generally consist of buildings for office space and warehouses for manufacturing purposes. Certain of our lease agreements consist of rental payments that are periodically adjusted for inflation. Our lease agreements do not contain material residual value guarantees or material restrictive covenants. Our lease agreements do not generally provide explicit rates of interest; therefore, we use our incremental collateralized borrowing rate based on the information available at the commencement date to determine the present value of lease payments. Leases with an expected term of 12 months or less are not accounted for on our Balance Sheets. Supplemental balance sheet information related to our operating leases is as follows (in thousands): Classification on our Balance Sheets At September 30, 2019 Assets Operating lease ROU assets Other assets, non-current $ 11,452 Liabilities Current operating lease liabilities Accounts payable and accrued expenses $ 5,362 Non-current operating lease liabilities Other accrued expenses and liabilities $ 9,490 Supplemental cash flow information related to leases is as follows (in thousands): Three Months Ended Nine Months Ended September 30, 2019 September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities $ 1,438 $ 4,396 Operating lease ROU assets obtained in exchange for lease obligations (1) $ — $ 14,595 (1) The amount includes approximately $13.7 million of operating lease ROU assets obtained in exchange for existing lease obligations and approximately $0.9 million of operating lease ROU assets obtained in exchange for new lease obligations entered into during the nine months ended September 30, 2019. The amounts are presented net of current year terminations and exclude amortization for the period. There were no new operating lease ROU assets obtained in exchange for lease obligations during the three months ended September 30, 2019. Other information related to lease terms and discount rates is as follows: At September 30, 2019 Weighted average remaining lease term (in years) 2.89 Weighted average discount rate 5.25 % Components of lease expense are as follows (in thousands): Three Months Ended Nine Months Ended September 30, 2019 September 30, 2019 Lease Cost: Operating lease cost $ 1,354 $ 3,629 Variable lease cost $ 401 $ 1,240 Maturities of lease liabilities are summarized as follows as of September 30, 2019 (in thousands): Year ending December 31, Amount 2019 (excluding the nine months ended September 30, 2019) $ 1,477 2020 6,044 2021 4,866 2022 2,622 2023 980 Thereafter — Total future minimum lease payments $ 15,989 Amount representing interest 1,137 Present value of future minimum lease payments $ 14,852 Current operating lease obligations 5,362 Long-term lease obligations $ 9,490 As previously disclosed in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018 and under the previous lease accounting, maturities of lease liabilities were as follows as of December 31, 2018 (in thousands): Year ending December 31, Amount 2019 $ 5,570 2020 5,680 2021 4,598 2022 2,799 2023 1,074 Thereafter — Total future minimum lease payments $ 19,721 Lessor We generate lease revenues primarily from our gaming operations activities, and the majority of our leases are month-to-month leases. Under these arrangements, we retain ownership of the EGMs installed at customer facilities. We receive recurring revenues based on a percentage of the net win per day generated by the leased gaming equipment or a fixed daily fee. Such revenues are generated daily and are limited to the lesser of the net win per day generated by the leased gaming equipment or the fixed daily fee and the lease payments that have been collected from the lessee. Certain of our leases have terms and conditions with options for a lessee to purchase the underlying assets. Refer to “Note 2 — Basis of Presentation and Summary of Significant Accounting Policies” for further discussion of lease revenue. The cost of property and equipment the Company is leasing to third-parties as of September 30, 2019 is approximately $188.7 million , which includes accumulated depreciation of approximately $102.5 million . In addition, we generated lease revenue from sales-type leases in the FinTech segment in the amount of approximately $0.1 million and $2.7 million for the three and nine months ended September 30, 2019. Our interest income recognized in connectio n with sales-type leases is immaterial. Supplemental balance sheet information related to our sales-type leases is as follows (in thousands): Classification on our Balance Sheets At September 30, 2019 Assets Net investment in sales-type leases - current Trade and other receivables, net $ 886 Net investment in sales-type leases - non-current Other receivables $ 1,527

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS We account for business combinations in accordance with ASC 805, which requires that the identifiable assets acquired and liabilities assumed be recorded at their estimated fair values on the acquisition date separately from goodwill, which is the excess of the fair value of the purchase price over the fair values of these identifiable assets and liabilities. We include the results of operations of an acquired business as of the acquisition date. Atrient, Inc. On March 8, 2019, we acquired certain assets of Atrient, Inc. (“Atrient”), a privately held company that develops and distributes hardware and software applications to gaming operators to enhance gaming patron loyalty, in an asset purchase agreement. This acquisition includes existing contracts with gaming operators, technology, and intellectual property that allow us to provide gaming operators a self-service enrollment, player loyalty and marketing equipment, a mobile application to offer a gaming operator’s patrons additional flexibility in accessing casino promotions, and a marketing platform that manages and delivers a gaming operator’s marketing programs through these patron interfaces. This acquisition expands our financial technology solutions offerings within our FinTech segment. Under the terms of the asset purchase agreement, we paid the Seller $20 million at the closing of the transaction and will pay an additional $10 million one year following the closing and another $10 million two years following the date of closing. In addition, we expect that an additional $10 million in contingent consideration will be earned by the Seller based upon the achievement of certain revenue targets over the first two years post-closing. We expect the total consideration for this acquisition, inclusive of the contingent consideration, to be approximately $50 million. The acquisition did not have a significant impact on our results of operations or financial condition. The total purchase consideration for certain assets of Atrient was as follows (in thousands): Amount Purchase consideration Cash consideration paid at closing $ 20,000 Cash consideration to be paid in subsequent periods (at fair value) 18,528 Total cash consideration 38,528 Contingent consideration (at fair value) 9,028 Total purchase consideration $ 47,556 Cash consideration is comprised of a short-term component that is recorded in accounts payable and accrued expenses and a long-term component payable within two years recorded in other accrued expenses and liabilities of our Balance Sheets. The contingent consideration is comprised of a long-term component recorded in other accrued expenses and liabilities of our Balance Sheets. The transaction was recorded using the acquisition method of accounting, which requires, among other things, the assets acquired and liabilities assumed be recognized at their respective fair values as of the closing date of the transaction. The excess of the fair value of the purchase consideration over those fair value amounts was recorded as goodwill, which will be amortized over a period of 15 years for tax purposes. The goodwill recognized is primarily attributable to the income potential from the expansion of our footprint in the gaming space by enhancing our existing financial technology solution portfolio to add new touch-points for gaming patrons at customer locations and a new player loyalty and marketing-focused business line, assembled workforce, among other strategic benefits. The estimates and assumptions incorporated included the projected timing and amount of future cash flows and discount rates reflecting risk inherent in the future cash flows. The estimated fair values of assets acquired and liabilities assumed and resulting goodwill are subject to adjustment as the Company finalizes its purchase price accounting. The significant items for which a final fair value has not been determined include, but are not limited to: the valuation and estimated useful lives of intangible assets, contract liabilities, including deferred and unearned revenues, and deferred income taxes. We do not expect our fair value determinations to materially change; however, there may be differences between the amounts recorded at the closing date of the transaction and the final fair value analysis, which we expect to complete no later than the first quarter of 2020. The information below reflects the preliminary amounts of identifiable assets acquired and liabilities assumed as of the closing date of the transaction (in thousands): Amount Current assets $ 2,896 Property, equipment and leased assets, net 8 Operating lease ROU assets 239 Goodwill 32,897 Other intangible assets, net 14,200 Total assets 50,240 Contract liabilities (2,445) Current operating lease liabilities (105) Non-current operating lease liabilities (134) Total liabilities (2,684) Net assets acquired $ 47,556 Receivables acquired of approximately $1.8 million were short-term in nature and considered to be collectible, and therefore, the carrying amounts of these assets were determined to represent their fair values. Inventory acquired of approximately $1.0 million consisted of raw materials and finished goods and was fair valued based on the estimated net realizable value of these assets. Property, equipment, and leased assets acquired were not material in size or scope, and the carrying amounts of these assets represented their fair values. The operating lease ROU assets of approximately $0.2 million were recorded at their fair values based on the present value of future lease payments discounted in accordance with the policy disclosed in “Note 3 — Leases.” Other intangible assets acquired of approximately $14.2 million were comprised of customer contracts and developed technology. The fair value of customer contracts of approximately $9.2 million was determined by applying the income approach utilizing the excess earnings methodology with a discount rate utilized of 17%. The fair value of developed technology of approximately $5.0 million was determined by applying the income approach utilizing the relief from royalty methodology with a royalty rate of 15% and a discount rate utilized of 18%. The following table summarizes acquired intangible assets (dollars in thousands): Useful Life (Years) Estimated Fair Value Other Intangible Assets Developed technology 3 $ 5,000 Customer contracts 5 9,200 Total other intangible assets $ 14,200 The financial results included in our Statements of Income since the acquisition date reflected revenues of approximately $4.6 million and $10.0 million for the three and nine months ended September 30, 2019, respectively. Net income was approximately $0.7 million and $2.1 million for the three and nine months ended September 30, 2019, respectively. We incurred acquisition-related costs of approximately $0.2 million during the nine months ended September 30, 2019. The unaudited pro forma financial data with respect to the revenue and earnings on a consolidated basis as if the acquisition of certain assets of Atrient occurred on January 1, 2018 included revenues of approximately $134.6 million and $391.0 million and net income of approximately $9.3 million and $21.0 million for the three and nine months ended September 30, 2019, respectively; revenues of approximately $124.2 million and $359.7 million; and net income of approximately $2.7 million and $9.1 million for the three and nine months ended September 30, 2018, respectively.

FUNDING AGREEMENTS

FUNDING AGREEMENTS	9 Months Ended
	Sep. 30, 2019
A T M Funding Agreement Disclosure [Abstract]
FUNDING AGREEMENTS	FUNDING AGREEMENTS Commercial Cash Arrangements We have commercial arrangements with third-party vendors to provide cash for certain of our ATMs. For the use of these funds, we pay a cash usage fee on either the average daily balance of funds utilized multiplied by a contractually defined cash usage rate or the amounts supplied multiplied by a contractually defined cash usage rate. These cash usage fees, reflected as interest expense within the Statements of Income, were approximately $1.8 million and $5.5 million for the three and nine months ended September 30, 2019, respectively, and approximately $1.6 million and $5.3 million for the three and nine months ended September 30, 2018, respectively. We are exposed to interest rate risk to the extent that the applicable rates increase. Under these agreements, the currency supplied by third-party vendors remains their sole property until the funds are dispensed. As these funds are not our assets, supplied cash is not reflected in our Balance Sheets. The outstanding balances of ATM cash utilized by us from the third-parties were approximately $189.6 million and $224.7 million as of September 30, 2019 and December 31, 2018, respectively. Our primary commercial arrangement, the Contract Cash Solutions Agreement, as amended, is with Wells Fargo, N.A. (“Wells Fargo”). Wells Fargo provides us with cash in the maximum amount of $300 million with the ability to increase the amount by $75 million over a 5-day period for holidays, such as the period around New Year’s Day. The term of the agreement expires on June 30, 2022 and will automatically renew for additional one-year periods unless either party provides a 90-day written notice of its intent not to renew. We are responsible for any losses of cash in the ATMs under this agreement, and we self-insure for this risk. We incurred no material losses related to this self-insurance for the three and nine months ended September 30, 2019 and 2018. Site-Funded ATMs We operate ATMs at certain customers’ gaming establishments where the gaming establishment provides the cash required for the ATMs’ operational needs. We are required to reimburse the customer for the amount of cash dispensed from these site-funded ATMs. The site-funded ATM liability included within settlement liabilities in the accompanying Balance Sheets was approximately $227.7 million and $249.6 million as of September 30, 2019 and December 31, 2018, respectively. Everi-Funded ATMs We enter into agreements with international customers for certain of our ATMs whereby we provide the cash required to operate the ATMs. We had supplied approximately $3.8 million and $4.8 million of our cash for these ATMs as of September 30, 2019 and December 31, 2018, respectively, which represents an outstanding balance under such agreements at the end of the period. Such amounts are reported within the settlement receivables line of our Balance Sheets. Prefunded Cash Access Agreements Due to regulatory requirements in certain jurisdictions, some international gaming establishments require prefunding of cash to cover the outstanding settlement amounts in order for us to provide cash access services to their properties. We enter into agreements with these gaming operators for which we supply our cash access services to their properties. Under these agreements, we maintain sole discretion to either continue or cease operations as well as discretion over the amounts prefunded to the properties and may request amounts to be refunded to us, with appropriate notice to the operator, at any time. The initial prefunded amounts and subsequent amounts from the settlement of transactions are deposited into a bank account that is to be used exclusively for cash access services, and we maintain the right to monitor the transaction activity in that account. The total amount of prefunded cash outstanding was approximately $5.9 million and $6.1 million at September 30, 2019 and December 31, 2018, respectively, and is included in the prepaid expenses and other assets line on our Balance Sheets.

TRADE AND OTHER RECEIVABLES

TRADE AND OTHER RECEIVABLES	9 Months Ended
	Sep. 30, 2019
Receivables [Abstract]
TRADE AND OTHER RECEIVABLES	TRADE AND OTHER RECEIVABLES Trade and other receivables represent short-term credit granted to customers and long-term loans receivable in connection with our Games and FinTech equipment and compliance products. Trade and loans receivables generally do not require collateral. The balance of trade and loans receivables consists of outstanding balances owed to us by gaming establishments. Other receivables include income tax receivables and other miscellaneous receivables. The balance of trade and other receivables consisted of the following (in thousands): At September 30, At December 31, 2019 2018 Trade and other receivables, net Games trade and loans receivables $ 51,082 $ 53,011 FinTech trade and loans receivables 33,208 18,890 Other receivables 2,019 1,333 Net investment in sales-type leases (1) 2,413 — Total trade and other receivables, net 88,722 73,234 Non-current portion of receivables Games trade and loans receivables (1,742) (2,922) FinTech trade and loans receivables (10,330) (5,925) Net investment in sales-type leases (1) (1,527) — Total non-current portion of receivables (13,599) (8,847) Total trade and other receivables, current portion $ 75,123 $ 64,387 (1) Refer to “Note 3 — Leases” for discussion on net investment in sales-type leases recorded on the Balance Sheets as a result of the implementation of ASC 842.

INVENTORY

INVENTORY	9 Months Ended
	Sep. 30, 2019
Inventory Disclosure [Abstract]
INVENTORY	INVENTORY Our inventory primarily consists of component parts as well as work-in-progress and finished goods. The cost of inventory includes cost of materials, labor, overhead, and freight. The inventory is stated at the lower of cost or net realizable value and accounted for using the first in, first out method. Inventory consisted of the following (in thousands): At September 30, At December 31, 2019 2018 Inventory Component parts, net of reserves of $1,839 and $1,468 at September 30, 2019 and December 31, 2018, respectively $ 21,451 $ 23,197 Work-in-progress 2,691 280 Finished goods 2,307 926 Total inventory $ 26,449 $ 24,403

PREPAID EXPENSES AND OTHER ASSE

PREPAID EXPENSES AND OTHER ASSETS	9 Months Ended
	Sep. 30, 2019
Prepaid Expense and Other Assets [Abstract]
PREPAID EXPENSES AND OTHER ASSETS	PREPAID EXPENSES AND OTHER ASSETS Prepaid expenses and other assets include the balance of prepaid expenses, deposits, debt issuance costs on our Revolving Credit Facility (defined herein), restricted cash, operating lease ROU assets, and other assets. The current portion of these assets is included in prepaid expenses and other assets and the non-current portion is included in other assets, both of which are contained within the Balance Sheets. The balance of the current portion of prepaid expenses and other assets consisted of the following (in thousands): At September 30, At December 31, 2019 2018 Prepaid expenses and other assets Prepaid expenses $ 12,271 $ 8,351 Deposits 8,488 8,241 Restricted Cash 8,303 $ 1,548 Other 1,965 2,119 Total prepaid expenses and other assets $ 31,027 $ 20,259 The balance of the non-current portion of other assets consisted of the following (in thousands): At September 30, At December 31, 2019 2018 Other assets Operating lease ROU assets (1) $ 11,452 $ — Prepaid expenses and deposits 7,627 5,289 Debt issuance costs of revolving credit facility 508 654 Other 277 309 Total other assets $ 19,864 $ 6,252 (1) Refer to “Note 3 — Leases” for discussion on operating lease ROU assets recorded on the Balance Sheets as a result of the implementation of ASC 842.

PROPERTY, EQUIPMENT AND LEASED

PROPERTY, EQUIPMENT AND LEASED ASSETS	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
PROPERTY, EQUIPMENT AND LEASED ASSETS	PROPERTY, EQUIPMENT AND LEASED ASSETS Property, equipment and leased assets consist of the following (dollars in thousands): At September 30, 2019 At December 31, 2018 Useful Life Cost Accumulated Net Book Cost Accumulated Net Book Property, equipment, and leased assets Rental pool - deployed 2-4 $ 188,661 $ 102,532 $ 86,129 $ 183,309 $ 105,038 $ 78,271 Rental pool - undeployed 2-4 27,673 19,593 8,080 23,825 14,680 9,145 FinTech equipment 3-5 27,252 21,463 5,789 27,285 21,000 6,285 Leasehold and building improvements Lease Term 11,966 7,867 4,099 11,857 6,938 4,919 Machinery, office, and other equipment 2-5 46,576 28,578 17,998 46,322 28,654 17,668 Total $ 302,128 $ 180,033 $ 122,095 $ 292,598 $ 176,310 $ 116,288 Depreciation expense related to property, equipment, and leased assets totaled approximately $16.0 million and $46.1 million for the three and nine months ended September 30, 2019, respectively, and approximately $17.3 million and $43.8 million for the three and nine months ended September 30, 2018, respectively.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill Goodwill represents the excess of the purchase price over the identifiable tangible and intangible assets acquired plus liabilities assumed arising from business combinations. The balance of goodwill was approximately $673.6 million and $640.5 million at September 30, 2019 and December 31, 2018, respectively. Change in the amount of goodwill since December 31, 2018 is primarily attributable to the goodwill recorded as a result of the acquisition of our player loyalty business during the first quarter of 2019 of approximately $33.1 million. In accordance with ASC 350 (“Intangibles-Goodwill and Other”), we test goodwill at the reporting unit level, which is identified as an operating segment or one level below, for impairment on an annual basis and between annual tests if events and circumstances indicate it is more likely than not that the fair value of a reporting unit is less than its carrying amount. We test for impairment annually on a reporting unit basis at the beginning of our fourth fiscal quarter, or more often under certain circumstances. The annual impairment test is completed using either: a qualitative Step 0 assessment based on reviewing relevant events and circumstances; or a quantitative Step 1 assessment, which determines the fair value of the reporting unit using an income approach that discounts future cash flows based on the estimated future results of our reporting units and a market approach that compares market multiples of comparable companies to determine whether or not any impairment exists. If the fair value of a reporting unit is less than its carrying amount, we will use the Step 1 assessment to determine the impairment. There was no impairment identified for our goodwill for the three and nine months ended September 30, 2019 and 2018. Other Intangible Assets Other intangible assets consist of the following (dollars in thousands): At September 30, 2019 At December 31, 2018 Weighted Average Cost Accumulated Net Book Cost Accumulated Net Book Other intangible assets Contract rights under placement fee agreements 5 $ 58,941 $ 18,717 $ 40,224 $ 57,440 $ 12,178 $ 45,262 Customer contracts 4 60,375 48,570 11,805 51,175 46,162 5,013 Customer relationships 7 231,100 100,343 130,757 231,100 84,619 146,481 Developed technology and software 1 302,725 214,658 88,067 277,243 190,886 86,357 Patents, trademarks, and other 3 29,082 25,843 3,239 29,168 24,884 4,284 Total $ 682,223 $ 408,131 $ 274,092 $ 646,126 $ 358,729 $ 287,397 Amortization expense related to other intangible assets was approximately $17.2 million and $51.1 million for the three and nine months ended September 30, 2019, respectively, and approximately $16.1 million and $48.9 million for the three and nine months ended September 30, 2018, respectively. We evaluate our other intangible assets for potential impairment in connection with our quarterly review process. We enter into placement fee agreements to secure a long-term revenue share percentage and a fixed number of player terminal placements in a gaming facility, for which the funding under placement fee agreements is not reimbursed. In return for the fees under these agreements, each facility dedicates a percentage of its floor space, or an agreed upon unit count, for the placement of our EGMs over the term of the agreement, generally 12 to 83 months, and we receive a fixed percentage or flat fee of those machines’ hold per day. Certain of the agreements contain EGM performance standards that could allow the respective facility to reduce a portion of our guaranteed floor space. Placement fees and amounts advanced in excess of those to be reimbursed by the customer for real property and land improvements are allocated to intangible assets and are generally amortized over the term of the contract, which is recorded as a reduction of revenue generated from the facility. In the past we have, and in the future, we may, by mutual agreement, amend these agreements to reduce our floor space at the facilities. Any proceeds received for the reduction of floor space are first applied against the intangible asset for that particular placement fee agreement, if any, and the remaining net book value of the intangible asset is prospectively amortized on a straight-line method over the remaining estimated useful life. We paid approximately $5.6 million and $17.7 million in placement fees, including $0.1 million and $0.6 million of impu ted interest, for the three and nine months ended September 30, 2019, respectively, and approximately $5.6 million and $17.1 million in placement fees, including $0.4 million and $1.8 million of imputed interest, for the three and nine months ended September 30, 2018, respectively.

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	9 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	ACCOUNTS PAYABLE AND ACCRUED EXPENSES The following table presents our accounts payable and accrued expenses (in thousands): At September 30, At December 31, 2019 2018 Accounts payable and accrued expenses Trade accounts payable $ 84,695 $ 70,796 Contract liabilities 28,890 12,887 Payroll and related expenses 9,400 15,055 Accrued interest 8,391 1,374 Cash access processing and related expenses 5,787 4,160 Operating lease liabilities (1) 5,362 — Accrued taxes 2,156 1,917 Other 2,110 6,303 Placement fees 585 16,746 Total accounts payable and accrued expenses $ 147,376 $ 129,238 (1) Refer to “Note 3 — Leases” for discussion on operating lease liabilities recorded on the Balance Sheets as a result of the implementation of ASC 842.

LONG-TERM DEBT

LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT The following table summarizes our outstanding indebtedness (in thousands): At September 30, At December 31, 2019 2018 Long-term debt Senior secured term loan $ 782,000 $ 807,700 Senior unsecured notes 375,000 375,000 Total debt 1,157,000 1,182,700 Debt issuance costs and discount (16,933) (19,484) Total debt after debt issuance costs and discount 1,140,067 1,163,216 Current portion of long-term debt (8,200) (8,200) Long-term debt, less current portion $ 1,131,867 $ 1,155,016 Refinancing On May 9, 2017 (the “Closing Date”), Everi Payments, as borrower, and Holdings entered into a credit agreement with the lenders party thereto and Jefferies Finance LLC, as administrative agent, collateral agent, swing line lender, letter of credit issuer, sole lead arranger and sole book manager (amended as described below, the “Credit Agreement”). The Credit Agreement provides for: (a) a $35.0 million, five seven The proceeds from the Term Loan Facility incurred on the Closing Date were used to: (a) refinance: (i) Everi Payments’ existing credit facility with an outstanding balance of approximately $462.3 million with Bank of America, N.A., as administrative agent, collateral agent, swing line lender and letter of credit issuer, Deutsche Bank Securities Inc., as syndication agent, and Merrill Lynch, Pierce, Fenner & Smith Incorporated and Deutsche Bank Securities Inc., as joint lead arrangers and joint book managers (the “Prior Credit Facility”); and (ii) Everi Payments’ 7.25% Senior Secured Notes due 2021 in the aggregate original principal amount of $335.0 million (the “Refinanced Secured Notes”); and (b) pay related transaction fees and expenses. In connection with the refinancing, we recorded a non-cash charge of approximately $14.6 million during the second quarter of 2017 related to the unamortized deferred financing fees and discounts related to the extinguished term loan under the Prior Credit Facility and the redeemed Refinanced Secured Notes. No prepayment penalties were incurred. On November 13, 2017 (the “Repricing Closing Date”), we entered into an amendment to the Credit Agreement (the “First Amendment”) which, among other things, reduced the interest rate on the approximately $818.0 million then outstanding balance of the Term Loan Facility, but did not change the maturity dates for the Term Loan Facility or the Revolving Credit Facility or the financial covenants or other debt repayments terms set forth in the Credit Agreement. We incurred approximately $3.0 million of debt issuance costs and fees associated with the repricing of the Term Loan Facility. On May 17, 2018, we entered into a Second Amendment (the “Second Amendment”) to the Credit Agreement, which reduced the interest rate on the $813.9 million outstanding balance of the senior secured term loan under the Credit Agreement by 50 basis points to the London Interbank Offered Rate (“LIBOR”) + 3.00% from LIBOR + 3.50% with the LIBOR floor unchanged at 1.00%. The maturity date for the Credit Agreement remains May 9, 2024, and no changes were made to the financial covenants or other debt repayment terms. We incurred approximately $1.3 million of debt issuance costs and fees associated with the repricing of the Term Loan Facility. Credit Facilities The Term Loan Facility matures seven years after the Closing Date and the Revolving Credit Facility matures five years after the Closing Date. The Revolving Credit Facility is available for general corporate purposes, including permitted acquisitions, working capital and the issuance of letters of credit. The interest rate per annum applicable to loans under the Revolving Credit Facility is, at Everi Payments’ option, the base rate or the Eurodollar Rate (defined to be LIBOR or a comparable or successor rate) (the “Eurodollar Rate”) plus, in each case, an applicable margin. The interest rate per annum applicable to the Term Loan Facility also is, at Everi Payments’ option, the base rate or the Eurodollar Rate plus, in each case, an applicable margin. The Eurodollar Rate is reset at the beginning of each selected interest period based on the Eurodollar Rate then in effect; provided that, if the Eurodollar Rate is below zero, then such rate will be equal to zero plus the applicable margin. The base rate is a fluctuating interest rate equal to the highest of: (a) the prime lending rate announced by the administrative agent; (b) the federal funds effective rate from time to time plus 0.50%; and (c) the Eurodollar Rate (after taking account of any applicable floor) applicable for an interest period of one month plus 1.00%. Prior to the effectiveness of the First Amendment on the Repricing Closing Date, the applicable margins for both the Revolving Credit Facility and the Term Loan Facility were: (a) 4.50% in respect of Eurodollar Rate loans, and (b) 3.50% in respect of base rate loans. The applicable margins for the Term Loan Facility from and after the effectiveness of the First Amendment on the Repricing Closing Date through the effectiveness of the Second Amendment were: (a) 3.50% in respect of Eurodollar Rate loans, and (b) 2.50% in respect of base rate loans. The applicable margins for the Term Loan Facility from and after the effectiveness of the Second Amendment are: (a) 3.00% in respect of Eurodollar Rate loans, and (b) 2.00% in respect of base rate loans. Voluntary prepayments of the term loan and the revolving loans and voluntary reductions in the unused commitments are permitted in whole or in part, in minimum amounts as set forth in the Credit Agreement governing the Credit Facilities, with prior notice but without premium or penalty. Subject to certain exceptions, the obligations under the Credit Facilities are secured by substantially all of the present and subsequently acquired assets of each of Everi Payments, Holdings and the subsidiary guarantors party thereto, including: (a) a perfected first priority pledge of all the capital stock of Everi Payments and each domestic direct, wholly owned material restricted subsidiary held by Holdings, Everi Payments or any such subsidiary guarantor; and (b) a perfected first priority security interest in substantially all other tangible and intangible assets of Holdings, Everi Payments, and such subsidiary guarantors (including, but not limited to, accounts receivable, inventory, equipment, general intangibles, investment property, real property, intellectual property and the proceeds of the foregoing). Subject to certain exceptions, the Credit Facilities are unconditionally guaranteed by Holdings and such subsidiary guarantors. The Credit Agreement governing the Credit Facilities contains certain covenants that, among other things, limit Holdings’ ability, and the ability of certain of its subsidiaries, to incur additional indebtedness, sell assets or consolidate or merge with or into other companies, pay dividends or repurchase or redeem capital stock, make certain investments, issue capital stock of subsidiaries, incur liens, prepay, redeem or repurchase subordinated debt, and enter into certain types of transactions with its affiliates. The Credit Agreement governing the Credit Facilities also requires Holdings, together with its subsidiaries, to comply with a consolidated secured leverage ratio. At September 30, 2019, our consolidated secured leverage ratio was 2.97 to 1.00, with a maximum allowable ratio of 4.75 to 1.00 (which maximum allowable ratio is reduced to 4.50 to 1.00 as of December 31, 2019, 4.25 to 1.00 as of December 31, 2020, and 4.00 to 1.00 as of December 31, 2021 and each December 31 thereafter). We were in compliance with the covenants and terms of the Credit Facilities as of September 30, 2019. Events of default under the Credit Agreement governing the Credit Facilities include customary events such as a cross-default provision with respect to other material debt. In addition, an event of default will occur if Holdings undergoes a change of control. This is defined to include the case where Holdings ceases to own 100% of the equity interests of Everi Payments, or where any person or group acquires a percentage of the economic or voting interests of Holdings’ capital stock of 35% or more (determined on a fully diluted basis). We are required to repay the Term Loan Facility in an amount equal to 0.25% per quarter of the initial aggregate principal, with the final principal repayment installment on the maturity date. Interest is due in arrears on each interest payment date applicable thereto and at such other times as may be specified in the Credit Agreement. As to any loan other than a base rate loan, the interest payment dates shall be the last day of each interest period applicable to such loan and the maturity date (provided, however, that if any interest period for a Eurodollar Rate loan exceeds three months, the respective dates that fall every three months after the beginning of such interest period shall also be interest payment dates). As to any base rate loan, the interest payment dates shall be last business day of each March, June, September and December and the maturity date. The Term Loan Facility had an applicable weighted average interest rate of 5.25% and 5.41% for the three and nine months ended September 30, 2019, respectively. At September 30, 2019, we had $782.0 million of borrowings outstanding under the Term Loan Facility and no borrowings outstanding under the Revolving Credit Facility. We had $35.0 million of additional borrowing availability under the Revolving Credit Facility as of September 30, 2019. Refinanced Senior Secured Notes In connection with entering into the Credit Agreement, on May 9, 2017, Everi Payments redeemed in full all outstanding Refinanced Secured Notes in the aggregate principal amount of $335.0 million face value (plus accrued interest) of the Refinanced Secured Notes. As a result of the redemption, we recorded non-cash charges in the amount of approximately $1.7 million, which consisted of unamortized deferred financing fees of approximately $0.2 million and discounts of approximately $1.5 million. These fees were included in the total $14.6 million non-cash charge referred to above. Upon the issuance of the Refinanced Secured Notes on April 15, 2015, the Company issued to CPPIB Credit Investments III Inc. (the “Purchaser”) a warrant to acquire 700,000 shares of Holdings’ common stock, with an exercise price equal to $9.88 per share, representing a 30% premium to the volume-weighted average price of Holdings’ common stock for the ten trading days prior to the issuance of the warrant. Upon issuance, the warrant was valued at approximately $2.2 million during the quarter ended June 30, 2015 using a modified Black-Scholes model and was accounted for as a debt discount, of which the unamortized portion was subsequently written off upon redemption of the Refinanced Secured Notes. The warrant was not impacted by the May 9, 2017 redemption of the Refinanced Secured Notes and expires on the sixth anniversary of the date of issuance. The number of shares issuable pursuant to the warrant and the warrant exercise price are subject to adjustment for stock splits, reverse stock splits, stock dividends, mergers and certain other events. Senior Unsecured Notes In December 2014, we issued $350.0 million in aggregate principal amount of 10.0% Senior Unsecured Notes due 2022 (the “2014 Unsecured Notes”) under an indenture (as supplemented, the “2014 Notes Indenture”), dated December 19, 2014, between Everi Payments (as successor issuer) and Deutsche Bank Trust Company Americas, as trustee. The fees associated with the 2014 Unsecured Notes included original issue discounts of approximately $3.8 million and debt issuance costs of approximately $14.0 million. In December 2015, we completed an exchange offer in which all of the unregistered 2014 Unsecured Notes were exchanged for a like amount of 2014 Unsecured Notes that had been registered under the Securities Act of 1933. In December 2017, we issued $375.0 million in aggregate principal amount of 7.50% Senior Unsecured Notes due 2025 (the “2017 Unsecured Notes”) under an indenture (the “2017 Notes Indenture”), dated December 5, 2017, among Everi Payments (as issuer), Holdings and certain of its direct and indirect domestic subsidiaries as guarantors, and Deutsche Bank Trust Company Americas, as trustee. Interest on the 2017 Unsecured Notes accrues at a rate of 7.50% per annum and is payable semi-annually in arrears on each June 15 and December 15, commencing on June 15, 2018. The 2017 Unsecured Notes will mature on December 15, 2025. We incurred approximately $6.1 million of debt issuance costs and fees associated with the issuance of the 2017 Unsecured Notes. On December 5, 2017, together with the issuance of the 2017 Unsecured Notes, Everi Payments satisfied and discharged the 2014 Notes Indenture relating to the 2014 Unsecured Notes. To effect the satisfaction and discharge, Everi Payments issued an unconditional notice of redemption to Deutsche Bank Trust Company Americas, as trustee, of the redemption in full on January 15, 2018 (the “Redemption Date”) of all outstanding 2014 Unsecured Notes under the terms of the 2014 Notes Indenture. In addition, using the proceeds from the sale of the 2017 Unsecured Notes and cash on hand, Everi Payments irrevocably deposited with the trustee funds sufficient to pay the redemption price of the 2014 Unsecured Notes of 107.5% of the principal amount thereof, plus accrued and unpaid interest to, but not including, the Redemption Date (the “Redemption Price”), and irrevocably instructed the trustee to apply the deposited money toward payment of the Redemption Price for the 2014 Unsecured Notes on the Redemption Date. Upon the trustee’s receipt of such funds and instructions, along with an officer’s certificate of Everi Payments and an opinion of counsel certifying and opining that all conditions under the 2014 Notes Indenture to the satisfaction and discharge of the 2014 Notes Indenture had been satisfied, the 2014 Notes Indenture was satisfied and discharged, and all of the obligations of Everi Payments and the guarantors under the 2014 Notes Indenture ceased to be of further effect, as of December 5, 2017 (subject to certain exceptions). The 2014 Unsecured Notes were thereafter redeemed on the Redemption Date. In connection with the issuance of the 2017 Unsecured Notes and the redemption of the 2014 Unsecured Notes, in December 2017 we incurred a loss on extinguishment of debt of approximately $37.2 million consisting of a make-whole premium related to the satisfaction and redemption of the 2014 Unsecured Notes of approximately $26.3 million and approximately $10.9 million for the write-off of related unamortized debt issuance costs and fees. We were in compliance with the terms of the 2017 Unsecured Notes as of September 30, 2019.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2019
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY Preferred Stock. Our amended and restated certificate of incorporation, allows our Board of Directors, without further action by stockholders, to issue up to 50,000,000 shares of preferred stock in one or more series and to fix the designations, powers, preferences, privileges and relative participating, optional, or special rights as well as the qualifications, limitations or restrictions of the preferred stock, including dividend rights, conversion rights, voting rights, terms of redemption and liquidation preferences. As of September 30, 2019 and December 31, 2018, we had no shares of preferred stock outstanding. Common Stock. Subject to the preferences that may apply to shares of preferred stock that may be outstanding at the time, the holders of outstanding shares of common stock are entitled to receive dividends out of assets legally available at the time and in the amounts as our Board of Directors may from time to time determine. All dividends are non-cumulative. In the event of the liquidation, dissolution, or winding up of Everi, the holders of common stock are entitled to share ratably in all assets remaining after the payment of liabilities, subject to the prior distribution rights of preferred stock, if any, then outstanding. Each stockholder is entitled to one vote for each share of common stock held on all matters submitted to a vote of stockholders. Cumulative voting for the election of directors is not provided for. The common stock is not entitled to preemptive rights and is not subject to conversion or redemption. There are no sinking fund provisions applicable to the common stock. Each outstanding share of common stock is fully paid and non-assessable. As of September 30, 2019 and December 31, 2018, we had 97,278,570 and 95,099,532 shares of common stock issued, respectively. Treasury Stock. Employees may direct us to withhold vested shares of restricted stock to satisfy the minimum statutory withholding requirements applicable to their restricted stock vesting. We repurchased or withheld from restricted stock awards 3,698 and 92,065 shares of common stock for the three and nine months ended September 30, 2019, respectively, at an aggregate purchase price of $41,433 and $1,021,082, respectively, and 1,215 and 7,431 shares of common stock for the three and nine months ended September 30, 2018, respectively, at an aggregate purchase price of $9,424 and $56,702, respectively, to satisfy the minimum applicable tax withholding obligations related to the vesting of such restricted stock awards.

WEIGHTED AVERAGE COMMON SHARES

WEIGHTED AVERAGE COMMON SHARES	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
WEIGHTED AVERAGE COMMON SHARES	WEIGHTED AVERAGE COMMON SHARES The weighted average number of shares of common stock outstanding used in the computation of basic and diluted earnings per share is as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Weighted average shares Weighted average number of common shares outstanding - basic 72,251 69,750 71,361 69,217 Potential dilution from equity awards (1) 6,874 4,844 6,493 4,495 Weighted average number of common shares outstanding - diluted (1) 79,125 74,594 77,854 73,712 (1) The potential dilution excludes the weighted average effect of equity awards to purchase approximately 0.2 million and 1.7 million shares of common stock for the three and nine months ended September 30, 2019 , respectively,

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	SHARE-BASED COMPENSATION Equity Incentive Awards Our 2014 Equity Incentive Plan (as amended and restated effective May 22, 2018, the “Amended and Restated 2014 Plan”) and our 2012 Equity Incentive Plan (as amended, the “2012 Plan”) are used to attract and retain the best available personnel, to provide additional incentives to employees, directors, and consultants, and to promote the success of our business. Our equity incentive plans are administered by the Compensation Committee of our Board of Directors, which has the authority to select individuals who are to receive equity incentive awards and to specify the terms and conditions of grants of such awards, including, but not limited to the vesting provisions and exercise prices. Generally, we grant the following types of awards: (a) time-based options; (b) market-based options; (c) time-based restricted stock; and (d) restricted stock units (“RSUs”) with either time- or performance-based criteria. We estimate forfeiture amounts based on historical patterns. A summary of award activity is as follows (in thousands): Stock Options Restricted Stock Restricted Stock Outstanding, December 31, 2018 15,674 8 1,797 Granted — — 1,976 Exercised options or vested shares (1,891) (8) (288) Canceled or forfeited (1,101) — (79) Outstanding, September 30, 2019 12,682 — 3,406 There are approximately 2.8 million awards of our common stock available for future equity grants under our existing equity incentive plans. Stock Options Our time-based stock options granted under our equity plans generally vest at a rate of 25% per year on each of the first four Our market-based options granted in 2017 and 2016 under our 2014 Plan and 2012 Plan vest at a rate of 25% per year on each of the first four ten The following table presents the options activity for the nine months ended September 30, 2019: Number of Weighted Average Weighted Aggregate Outstanding, December 31, 2018 15,674 $ 5.39 6.0 $ 17,733 Granted — Exercised (1,891) $ 5.82 Canceled or forfeited (1,101) $ 7.43 Outstanding, September 30, 2019 12,682 $ 5.15 5.6 $ 42,917 Vested and expected to vest, September 30, 2019 12,434 $ 5.19 5.6 $ 41,587 Exercisable, September 30, 2019 9,995 $ 5.70 5.2 $ 28,494 There were no time-based or market-based option awards granted during the three and nine months ended September 30, 2019 and 20,000 time-based option awards granted during the three and nine months ended September 30, 2018. The total intrinsic value of options exercised was approximately $1.3 million and $8.8 million for the three and nine months ended September 30, 2019, respectively, and approximately $2.7 million and $6.5 million for the three and nine months ended September 30, 2018, respectively. There was approximately $1.8 million in unrecognized compensation expense related to options expected to vest as of September 30, 2019. This cost is expected to be recognized on a straight-line basis over a weighted average period of 1.3 years. We recorded approximately $2.1 million in non-cash compensation expense related to options granted that were expected to vest as of September 30, 2019. We received approximately $1.8 million and $11.3 million in cash from the exercise of options for the three and nine months ended September 30, 2019, respectively. There was approximately $4.3 million in unrecognized compensation expense related to options expected to vest as of September 30, 2018. This cost was expected to be recognized on a straight-line basis over a weighted average period of 3.0 years. We recorded approximately $4.7 million in non-cash compensation expense related to options granted that were expected to vest as of September 30, 2018. We received approximately $3.2 million and $9.5 million in cash from the exercise of options for the three and nine months ended September 30, 2018, respectively. Restricted Stock Awards The following table presents our time-based restricted stock activity for the nine months ended September 30, 2019: Shares Weighted Outstanding, December 31, 2018 8 $ 6.66 Granted — $ — Vested (8) $ 6.66 Forfeited — $ — Outstanding, September 30, 2019 — $ — There were no shares of restricted stock granted for the three and nine months ended September 30, 2019 and 2018. The total fair value of restricted stock vested was $55,478 for the nine months ended September 30, 2019 and $33,307 and $185,359 for the three and nine months ended September 30, 2018, respectively. There was no remaining unrecognized compensation expense related to shares of restricted stock expected to vest as of September 30, 2019. During the nine months ended September 30, 2019, there were 8,330 shares of restricted stock that vested, and we recorded $48,203 in non-cash compensation expense related to restricted stock expected to vest. There was approximately $0.1 million in unrecognized compensation expense related to shares of restricted stock expected to vest as of September 30, 2018. This cost was expected to be recognized on a straight-line basis over a weighted average period of 0.3 years. During the nine months ended September 30, 2018, there were 27,003 shares of restricted stock that vested, and we recorded $0.4 million in non-cash compensation expense related to the restricted stock expected to vest. Restricted Stock Units The fair value of each RSU grant is based on the market value of our common stock at the time of grant. The time-based RSUs vest at a rate of 25% per year on each of the first four anniversaries of the grant dates. The performance-based RSUs granted during the nine months ended September 30, 2019 will be evaluated by the Compensation Committee of our Board of Directors after a performance period, beginning on the date of grant through December 31, 2021, based on certain revenue and free cash flow growth rate metrics, with achievement of each measure to be determined independently of one another. If the performance criteria of the metrics are approved, the eligible awards will become vested on the third anniversary of the grant dates. The time-based RSUs granted during the nine months ended September 30, 2019 to independent members of our Board of Directors vest in equal installments on each of the first three anniversary dates of the grant date and settle on the earliest of the following events: (a) May 1, 2029; (b) death; (c) the occurrence of a Change in Control (as defined in the Amended and Restated 2014 Plan), subject to qualifying conditions; or (d) the date that is six months following the separation from service, subject to qualifying conditions. The performance-based RSUs granted during the nine months ended September 30, 2018 will be evaluated by the Compensation Committee of our Board of Directors after a performance period, beginning on the date of grant through December 31, 2020, based on certain revenue and Adjusted EBITDA growth rate metrics, with achievement of each measure to be determined independently of one another. If the performance criteria of the metrics are approved, the eligible awards will become vested on the third anniversary of the grant dates. The time-based RSUs granted during the nine months ended September 30, 2018 to independent members of our Board of Directors vest in equal installments on each of the first three anniversary dates of the grant date and settle on the earliest of the following events: (a) March 7, 2028; (b) death; (c) the occurrence of a Change in Control (as defined in the Amended and Restated 2014 Plan), subject to qualifying conditions; or (d) the date that is six months following the separation from service, subject to qualifying conditions. The following table presents our RSU awards activity for the nine months ended September 30, 2019: Shares Weighted Weighted Aggregate Outstanding, December 31, 2018 1,797 $ 7.49 2.0 $ 9,254 Granted 1,976 $ 10.17 Vested (288) $ 7.44 Forfeited (79) $ 8.54 Outstanding, September 30, 2019 3,406 $ 9.02 1.9 $ 28,812 Vested and expected to vest, September 30, 2019 2,334 $ 8.97 1.8 $ 19,743 There were approximately 2.0 million and 1.9 million shares of the RSU awards granted for the nine months ended September 30, 2019 and 2018, respectively. There were approximately 0.3 million RSU awards that vested during the nine months ended September 30, 2019 and no shares that vested during the nine months ended September 30, 2018. There was approximately $15.3 million and $7.3 million in unrecognized compensation expense related to RSU awards expected to vest as of September 30, 2019 and 2018, respectively. This cost is expected to be recognized on a straight-line basis over a weighted average period of 2.7 years and 3.2 years as of September 30, 2019 and 2018, respectively. We recorded approximately $4.0 million and $1.0 million in non-cash compensation expense related to the RSU awards during the nine months ended September 30, 2019 and 2018, respectively.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The income tax benefit reflected an effective income tax rate of negative 16.5% and negative 15.3% for the three and nine months ended September 30, 2019, respectively, which was less than the statutory federal rate of 21.0%, primarily due to a decrease in our valuation allowance for deferred tax assets and the benefit from a research credit. The decrease in our valuation allowance is primarily due to the book income during the year and certain indefinite lived deferred tax assets which can be offset against our indefinite lived deferred tax liabilities. The income tax benefit reflected an effective income tax rate of negative 53.3% and negative 39.5% for the three and nine months ended September 30, 2018, respectively, which was less than the statutory federal rate of 21.0%, primarily due to a decrease in our valuation allowance for deferred tax assets, and the benefit from a research credit. We have analyzed filing positions in all of the federal, state and foreign jurisdictions where we are required to file income tax returns, as well as all open tax years in these jurisdictions. As of September 30, 2019, we recorded approximately $1.1 million of unrecognized tax benefits, all of which would impact our effective tax rate, if recognized. We do not anticipate that our unrecognized tax benefits will materially change within the next 12 months. We have not accrued any penalties and interest for our unrecognized tax benefits. Other than the unrecognized tax benefit recorded, we believe that our income tax filing positions and deductions will be sustained upon audit, and we do not anticipate any other adjustments that will result in a material change to our financial position. We may, from time to time, be assessed interest or penalties by tax jurisdictions, although any such assessments historically have been minimal and immaterial to our financial results. Our policy for recording interest and penalties associated with audits and unrecognized tax benefits is to record such items as a component of income tax in our Statements of Income.

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION Operating segments are components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision-making group (the “CODM”). Our CODM consists of the Chief Executive Officer and the Chief Financial Officer. Our CODM allocates resources and measures profitability based on our operating segments, which are managed and reviewed separately, as each represents products and services that can be sold separately to our customers. Our segments are monitored by management for performance against our internal forecasts. We have reported our financial performance based on our segments in both the current and prior periods. Our CODM determined that our operating segments for conducting business are: (a) Games, and (b) FinTech: • The Games segment provides solutions directly to gaming establishments to offer their patrons gaming entertainment- related experiences including: leased gaming equipment; sales of gaming equipment; gaming systems; interactive solutions; and ancillary products and services. • The FinTech segment provides solutions directly to gaming establishments to offer their patrons cash access-related services and products, including: access to cash at gaming facilities via ATM cash withdrawals; credit card cash access transactions and POS debit card cash access transactions; check-related services; kiosks for cash access and other services; self-service enrollment, player loyalty and marketing equipment; maintenance services; compliance, audit, and data software; casino credit data and reporting services, and other ancillary offerings. Corporate overhead expenses have been allocated to the segments either through specific identification or based on a reasonable methodology. In addition, we record depreciation and amortization expenses to the business segments. Our business is predominantly domestic with no specific regional concentrations and no significant assets in foreign locations. The following tables present segment information (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Games Revenues Gaming operations $ 48,515 $ 43,540 $ 138,377 $ 126,618 Gaming equipment and systems 19,584 21,068 66,083 63,499 Gaming other 1,174 1,231 1,619 1,887 Total revenues 69,273 65,839 206,079 192,004 Costs and expenses Cost of revenues (1) Gaming operations 4,942 4,607 12,792 13,000 Gaming equipment and systems 11,126 11,907 37,087 34,693 Gaming other 1,117 1,059 1,464 1,618 Cost of revenues 17,185 17,573 51,343 49,311 Operating expenses 13,968 13,969 44,599 42,186 Research and development 6,369 5,407 17,481 14,313 Depreciation 14,420 15,847 41,283 39,099 Amortization 14,258 13,789 42,644 41,181 Total costs and expenses 66,200 66,585 197,350 186,090 Operating income (loss) $ 3,073 $ (746) $ 8,729 $ 5,914 (1) Exclusive of depreciation and amortization. Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 FinTech Revenues Cash access services $ 43,152 $ 39,406 $ 123,680 $ 117,364 Equipment 10,188 7,155 25,051 16,338 Information services and other 11,956 7,930 33,240 24,307 Total revenues 65,296 54,491 181,971 158,009 Costs and expenses Cost of revenues (1) Cash access services 4,112 2,234 9,777 6,910 Equipment 5,957 3,846 14,884 9,786 Information services and other 1,024 949 2,952 3,146 Cost of revenues 11,093 7,029 27,613 19,842 Operating expenses 23,663 21,450 66,847 62,990 Research and development 1,827 — 4,918 — Depreciation 1,595 1,457 4,779 4,731 Amortization 2,898 2,299 8,499 7,762 Total costs and expenses 41,076 32,235 112,656 95,325 Operating income $ 24,220 $ 22,256 $ 69,315 $ 62,684 (1) Exclusive of depreciation and amortization. Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Total Games and FinTech Revenues $ 134,569 $ 120,330 $ 388,050 $ 350,013 Costs and expenses Cost of revenues (1) 28,278 24,602 78,956 69,153 Operating expenses 37,631 35,419 111,446 105,176 Research and development 8,196 5,407 22,399 14,313 Depreciation 16,015 17,304 46,062 43,830 Amortization 17,156 16,088 51,143 48,943 Total costs and expenses 107,276 98,820 310,006 281,415 Operating income $ 27,293 $ 21,510 $ 78,044 $ 68,598 (1) Exclusive of depreciation and amortization. At September 30, At December 31, 2019 2018 Total assets Games $ 901,082 $ 912,849 FinTech 666,490 635,412 Total assets $ 1,567,572 $ 1,548,261 Major Customers. No single customer accounted for more than 10% of our revenues for the three and nine months ended September 30, 2019 and 2018. Our five largest customers accounted for approximately 15% of our revenues for the three and nine months ended September 30, 2019 and 18% of our revenues for the three and nine months ended September 30, 2018.

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - (Policies)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Basis of Presentation	Our unaudited condensed consolidated financial statements included herein have been prepared by us pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Some of the information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) have been condensed or omitted pursuant to such rules and regulations, although we believe the disclosures are adequate to make the information presented not misleading. In the opinion of management, all adjustments (which include normal recurring adjustments) necessary for a fair statement of results for the interim periods have been made. The results for the three and nine months ended September 30, 2019 are not necessarily indicative of results to be expected for the full fiscal year. The Financial Statements should be read in conjunction with the consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018. Other than the adoption of the Financial Accounting Standard Board’s (the “FASB”) Accounting Standards Update (“ASU”) No. 2016-02 (“Leases”) and all subsequent amendments (collectively, “Accounting Standards Codification 842,” or “ASC 842”), there have been no changes to our basis of presentation and significant accounting policies since the most recent filing of our Annual Report on Form 10-K for the fiscal year ended December 31, 2018.
Overall - Revenue Recognition	Revenue Recognition Overview We evaluate the recognition of revenue based on the criteria set forth in ASC 606 (“Revenue from Contracts with Customers”) and ASC 842, as appropriate. We recognize revenue upon transferring control of goods or services to our customers in an amount that reflects the consideration we expect to receive in exchange for those goods or services. We enter into contracts with customers that include various performance obligations consisting of goods, services, or combinations of goods and services. Timing of the transfer of control varies based on the nature of the contract. We recognize revenue net of any sales and other taxes collected from customers, which are subsequently remitted to governmental authorities and are not included in revenues or operating expenses. We measure revenue based on the consideration specified in a contract with a customer and adjusted, as necessary. Significant Judgments We apply judgments or estimates to determine the performance obligations and the Stand-Alone Selling Price (“SSP”) of each identified performance obligation. The establishment of SSP requires judgment as to whether there is a sufficient quantity of items sold or renewed on a stand-alone basis and those prices demonstrate an appropriate level of concentration to conclude that an SSP exists. The SSP of our goods and services is generally determined based on observable prices, an adjusted market assessment approach, or an expected cost plus margin approach. We utilize a residual approach only when the SSP for performance obligations with observable prices has been established and the remaining performance obligation in the contract with a customer does not have an observable price as it is uncertain or highly variable and, therefore, is not discernible. Collectability To assess collectability, we determine whether it is probable that we will collect substantially all of the consideration to which we are entitled in exchange for the goods and services transferred to the customer in accordance with the terms and conditions of the contract. In connection with these procedures, we evaluate the customer using internal and external information available, including, but not limited to, research and analysis of our credit history with the customer. Based on the nature of our transactions and historical trends, we determine whether our customers have the ability and intention to pay the amounts of consideration when they become due to identify potentially significant credit risk exposure. Contract Combinations — Multiple Promised Goods and Services Our contracts may include various performance obligations for promises to transfer multiple goods and services to a customer, especially since our Games and FinTech businesses may enter into multiple agreements with the same customer that meet the criteria to be combined for accounting purposes under ASC 606. When this occurs, an SSP will be determined for each performance obligation in the combined arrangement, and the consideration will be allocated between the respective performance obligations. We use our judgment to analyze the nature of the promises made and determine whether each is distinct or should be combined with other promises in the contract based on the level of integration and interdependency between the individual deliverables. Disaggregation of Revenues We disaggregate revenues based on the nature and timing of the cash flows generated by such revenues as presented in “Note 18 — Segment Information.” Outbound Freight Costs, Installation and Training Upon transferring control of goods to a customer, the shipping and handling costs in connection with sale transactions are generally accounted for as fulfillment costs and included in cost of revenues. Our performance of installation and training services relating to the sales of gaming equipment and systems and FinTech equipment does not modify the software or hardware in those equipment and systems. Such installation and training services are generally immaterial in the context of the contract; and therefore, such items do not represent a separate performance obligation. Costs to Acquire a Contract with a Customer We typically incur incremental costs to acquire customer contracts in the form of sales commissions. We evaluate such costs for groups of contracts with similar characteristics based on the nature of the transactions. If recognized, the asset related to the incremental costs to acquire customer contracts would be amortized within one year or less and, as a result, we elected to utilize the practical expedient set forth in ASC 340 (“Contract Costs - Incremental Costs of Obtaining a Contract”) to expense these amounts as incurred. Contract Balances Since our contracts may include multiple performance obligations, there is often a timing difference between cash collections and the satisfaction of such performance obligations and revenue recognition. Such arrangements are evaluated to determine whether contract assets and liabilities exist. We generally record contract assets when the timing of cash collections differs from when revenue is recognized due to contracts containing specific performance obligations that are required to be met prior to a customer being invoiced. We generally record contract liabilities when cash is collected in advance of us satisfying performance obligations, including those that are satisfied over a period of time. The following table summarizes our contract assets and contract liabilities arising from contracts with customers: Nine Months Ended September 30, 2019 Contract assets (1) Balance at January 1 $ 11,310 Balance at September 30 12,086 Increase $ 776 Contract liabilities (2) Balance at January 1 $ 15,470 Balance at September 30 (3) 29,625 Increase $ 14,155 (1) The current portion of contract assets is included within trade and other receivables, net, and the non-current portion is included within other receivables in our Balance Sheets. (2) The current portion of contract liabilities is included within accounts payable and accrued expenses, and the non-current portion is included within other accrued expenses and liabilities in our Balance Sheets. (3) Primarily relates to sales generated by our FinTech segment. We recognized revenue of approximately $10.7 million that was included in the beginning contract liability balance during the nine months ended September 30, 2019. Games Revenues Our Games products and services include commercial products, such as Native American Class II products and other bingo products, Class III products, video lottery terminals, accounting and central determinant systems, B2C and B2B interactive activities, and other back office systems. We conduct our Games segment business based on results generated from the following major revenue streams: (a) Gaming Operations; (b) Gaming Equipment and Systems; and (c) Gaming Other. Gaming Operations Games revenues are primarily generated by our gaming operations under placement, participation, and development arrangements in which we provide our customers with player terminals, including TournEvent ® terminals that allow operators to switch from in-revenue gaming to out-of-revenue tournaments, player terminal-content licenses, local-area progressive machines, and back-office equipment, collectively referred to herein as leased gaming equipment. We evaluate the recognition of lease revenues based on criteria set forth in ASC 842. Generally, under these arrangements, we retain ownership of the machines installed at customer facilities. We receive recurring revenue generally based on a percentage of the net win per day generated by the leased gaming equipment or a fixed daily fee. Such revenues are generated daily and are limited to the lesser of the net win per day generated by the leased gaming equipment or the fixed daily fee and the lease payments that have been collected from the lessee. Gaming operations revenues generated by leased gaming equipment deployed at sites under development or placement fee agreements give rise to contract rights, which are amounts recorded to intangible assets for dedicated floor space resulting from such agreements. The gaming operations revenues generated by these arrangements are reduced by the accretion of contract rights, which represents the related amortization of the contract rights recorded in connection with such agreements. Gaming operations lease revenues accounted for under ASC 842 are generally short-term in nature with payment terms ranging from 30 to 90 days. We recognized lease revenues of approximately $36.6 million and $104.3 million for the three and nine months ended September 30, 2019, respectively, and approximately $35.2 million and $103.9 million for the three and nine months ended September 30, 2018, respectively. Gaming operations revenues include amounts generated by Wide Area Progressive (“WAP”) systems, which are recognized under ASC 606. WAP consists of linked slot machines located in multiple casino properties that are connected to a central system. WAP-based gaming machines have a progressive jackpot administered by us that increases with every wager until a player wins the top award combination. Casino operators pay us a percentage of the coin-in (the total amount wagered), a percentage of net win, or a combination of both for services related to the design, assembly, installation, operation, maintenance, administration, and marketing of the WAP offering. The gaming operations revenues with respect to WAP machines represent a separate performance obligation. Such revenues are recognized over time as earned and the customer simultaneously receives and consumes the benefits as the performance obligations occur. These arrangements are generally short-term in nature with a majority of invoices payable within 30 to 90 days. Such revenues are presented in the Statements of Income, net of the jackpot expense, which are composed of incremental amounts funded by a portion of coin-in from the players. At the time a jackpot is won by a player, an additional jackpot expense is recorded in connection with the base seed amount required to fund the minimum level as set forth in the WAP arrangements with the casino operators. Gaming operations revenues include amounts received in connection with our relationship with the New York State Gaming Commission (the “NYSGC”) to provide an accounting and central determinant system for the VLTs in operation at licensed State of New York gaming facilities. Pursuant to our agreement with the NYSGC, we receive a portion of the network-wide net win (generally, cash-in less prizes paid) per day in exchange for the provision and maintenance of the central determinant system and recognize revenue over time in accordance with ASC 606 as the customer simultaneously receives and consumes the benefits as the performance obligations occur. We also provide the central determinant system technology to Native American tribes in other licensed jurisdictions, for which we receive a portion of the revenue generated from the VLTs connected to the system. These arrangements are generally short-term in nature with payments due monthly. Gaming operations revenues include amounts generated by our Interactive offering comprised of B2C and B2B activities. Our B2C operations relate to games offered directly to consumers for play with virtual currency, which can be purchased through our web and mobile applications. Control transfers, and we recognize revenues over time in accordance with ASC 606 from player purchases of virtual currency, as it is consumed for game play, which is based on a historical data analysis. Our B2B operations relate to games offered to our business partners, including social and regulated real money casinos that offer the games to consumers. Our B2B arrangements primarily provide access to our game content, and revenue is recognized over time in accordance with ASC 606 as the control transfers upon our business partners’ daily access to such content based on either a flat fee or revenue share arrangements with the social and regulated real money casinos. The customer simultaneously receives and consumes the benefits as the performance obligations occur. Gaming Equipment and Systems Gaming equipment and systems revenues are derived from the sale of some combination of: (a) gaming equipment and player terminals, including TournEvent ® terminals; (b) game content; (c) license fees; and (d) ancillary equipment. Such arrangements are predominately short-term in nature with payment terms ranging from 30 to 180 days, and with certain agreements providing for extended payment terms, ranging from 12 to 24 months. Each contract containing extended payment terms over a period of 12 months is evaluated for the presence of a financing component. For those arrangements in which the financing component is determined to be significant to the contract, the transaction price is adjusted for the time value of money. Generally, our contracts with customers do not contain a financing component that has been determined to be significant to the contract. Performance obligations for gaming equipment and systems arrangements include gaming equipment, player terminals, content, system software, license fees, ancillary equipment, or various combinations thereof. Gaming equipment and systems revenues are recognized at a point in time when control of the promised goods and services transfers to the customer, which is generally upon shipment or delivery pursuant to the terms of the contract. The performance obligations are generally satisfied at the same time or within a short period of time. Gaming Other Gaming other revenues consist of amounts generated by our TournEvent of Champions ® national tournament that allows winners of local and regional tournaments throughout the year to participate in a national tournament that results in the determination of a final champion. As the customer simultaneously receives and consumes the benefits of our performance as it occurs, revenues are recognized as earned over a period of time using an output method depicting the transfer of control to the customer. These arrangements are generally short-term in nature with payment terms ranging from 30 to 90 days. FinTech Revenues Cash Access Services Cash access services revenues are generally comprised of the following distinct performance obligations: cash advance, ATM, and check services. We do not control the cash advance and ATM services provided to a customer and, therefore, we are acting as an agent whose performance obligation is to arrange for the provision of these services. Our cash access services involve the movement of funds between the various parties associated with cash access transactions and give rise to settlement receivables and settlement liabilities, both of which are settled in days following the transaction. Cash advance revenues are primarily comprised of transaction fees assessed to gaming patrons in connection with credit card cash access and POS debit card cash access transactions. Such fees are primarily based on a combination of a fixed amount plus a percentage of the face amount of the credit card cash access or POS debit card cash access transaction amount. In connection with these types of transactions, we report certain direct costs incurred as reductions to revenues on a net basis, which generally include: (a) commission expenses payable to casino operators; (b) interchange fees payable to the network associations; and (c) processing and related costs payable to other third-party partners. ATM revenues are primarily comprised of transaction fees in the form of cardholder surcharges assessed to gaming patrons in connection with ATM cash withdrawals at the time the transactions are authorized and reverse interchange fees paid to us by the patrons’ issuing banks. The cardholder surcharges assessed to gaming patrons in connection with ATM cash withdrawals are currently a fixed dollar amount and not a percentage of the transaction amount. In connection with these types of transactions, we report certain direct costs incurred as reductions to revenues on a net basis, which generally include: (a) commission expenses payable to casino operators; (b) interchange fees payable to the network associations; and (c) processing and related costs payable to other third-party partners. Check services revenues are principally comprised of check warranty revenues and are generally based upon a percentage of the face amount of checks warranted. These fees are paid to us by gaming establishments. For cash access services arrangements, since the customer simultaneously receives and consumes the benefits as the performance obligations occur, we recognize revenues as earned over a period of time using an output method depicting the transfer of control to the customer based on variable consideration, such as volume of transactions processed with variability generally resolved in the reporting period. Equipment Equipment revenues are derived from the sale of our cash access kiosks and related equipment and are accounted for under ASC 606, unless such transactions meet definition of a sales type or direct financing lease which are accounted for under ASC 842. Revenues are recognized at a point in time when control of the promised goods and services transfers to the customer generally upon shipment or delivery pursuant to the terms of the contract. The sales contracts are generally short-term in nature with payment terms ranging from 30 to 90 days, while certain agreements provide for extended payment terms of up to 60 months. Each contract containing extended payment terms over a period of 12 months is evaluated for the presence of a financing component. For those arrangements in which the financing component is determined to be significant to the contract, the transaction price is adjusted for the time value of money. Generally, our contracts with customers do not contain a financing component that has been determined to be significant to the contract. The cash access kiosk and related equipment sales contracts accounted for under ASC 842 were approximately $0.1 million and $2.7 million in aggregate revenue for the three and nine months ended September 30, 2019, respectively. We did not have any cash access kiosk and related equipment sales transactions that qualified for sales type lease accounting treatment in 2018. In addition, equipment revenues are derived from the sale of our loyalty kiosks and related equipment. Revenues are recognized at a point in time when control of the promised goods and services transfers to the customer generally upon installation and customer acceptance based on connectivity to a casino management system pursuant to the terms of the contract. These sales contracts are generally short-term in nature with payment terms ranging from 30 to 90 days. Information Services and Other Information services and other revenues include amounts derived from our cash access, loyalty kiosk, compliance, and loyalty related revenue streams from the sale of: (a) software licenses, software subscriptions, professional services, and certain other ancillary fees; (b) service-related fees associated with the sale, installation, training, and maintenance of equipment directly to our customers under contracts, which are generally short-term in nature with payment terms ranging from 30 to 90 days, secured by the related equipment; (c) credit worthiness-related software subscription services that are based upon either a flat monthly unlimited usage fee or a variable fee structure driven by the volume of patron credit histories generated; and (d) ancillary marketing, database, and Internet-based gaming-related activities. Our software represents a functional right-to-use license, and the revenues are recognized as earned at a point in time. Subscription services are recognized over a period of time using an input method based on time elapsed as we transfer the control ratably by providing a stand-ready service. Professional services, training, and other revenues are recognized over a period of time using an input method based on time elapsed as services are provided, thereby reflecting the transfer of control to the customer.
Restricted Cash	Our restricted cash primarily consists of: (a) funds held in connection with certain customer agreements; (b) deposits held in connection with a sponsorship agreement; (c) WAP-related restricted funds; and (d) Internet-related cash access activities.
Fair Values of Financial Instruments	The fair value of the long-term trade and loans receivable is estimated by discounting expected future cash flows using current interest rates at which similar loans would be made to borrowers with similar credit ratings and remaining maturities. As of September 30, 2019 and December 31, 2018, the fair value of notes receivable, net approximated the carrying value due to contractual terms of trade and loans receivable generally being under 24 months. The fair value of our borrowings is estimated based on various inputs to determine a market price, such as: market demand and supply, size of tranche, maturity, and similar instruments trading in more active markets.
Recent Accounting Guidance	Recently Adopted Accounting Guidance In June 2018, the FASB issued ASU No. 2018-07, which expands the scope of Topic 718, Compensation — Stock Compensation (which currently only includes share-based payments to employees) to include share-based payments issued to non-employees for goods or services. Consequently, the accounting for share-based payments to non-employees and employees will be substantially aligned. The new standard became effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We adopted this guidance in the quarter ended March 31, 2019. The adoption of this ASU did not have a material impact on our Financial Statements. In February 2018, the FASB issued ASU No. 2018-02, which provides financial statement preparers with an option to reclassify stranded tax effects within accumulated other comprehensive income to retained earnings in each period in which the effect of the change in the U.S. federal corporate income tax rate in the Tax Cuts and Jobs Act of 2017 (or portion thereof) is recorded. The new standard became effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We adopted this guidance in the quarter ended March 31, 2019. The adoption of this ASU did not have a material impact on our Financial Statements. In February 2016, the FASB issued ASU No. 2016-02, to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing transactions. The guidance establishes a right-of-use (“ROU”) model that requires a lessee to record a lease ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. We made an accounting policy election where leases that are 12 months or less and do not include an option to purchase the underlying asset are treated similarly to the operating lease accounting under ASC 840 and are not recorded on the balance sheet. For lessees, leases are classified as either financing or operating, with classification affecting the pattern of expense recognition in the income statement. For lessors, leases are classified as operating, sales-type, or direct financing with classification affecting the pattern of revenue and profit recognition in the income statement. In July 2018, the FASB issued ASU No. 2018-10 — Codification Improvements to Topic 842, Leases and ASU No. 2018-11 — Leases (Topic 842): Targeted Improvements. ASU No. 2018-10 affected narrow aspects of the guidance previously issued, and ASU No. 2018-11 provided a practical expedient for lessors on separating components of a contract and also included an additional optional transition relief methodology for adopting the new standard. In December 2018, the FASB issued ASU No. 2018-20 — Leases (Topic 842): Narrow-Scope Improvements for Lessors, which addressed the following issues facing lessors when applying the standard: sales taxes and other similar taxes collected from lessees, certain lessor costs paid directly by lessees, and recognition of variable payments for contracts with lease and non-lease components. The guidance requires an entity to adopt the new standard, as amended, under a modified retrospective application to each prior reporting period presented in the financial statements with the cumulative effect recognized at the beginning of the earliest comparative period. With the optional transition relief methodology available, entities had an opportunity to adopt the new lease standard retrospectively at the beginning of the period of adoption through a cumulative-effect adjustment, with certain practical expedients available. Based on the guidance, we adopted the new standard effective January 1, 2019 and applied certain practical expedients offered in the aforementioned guidance, such as those that stated that the Company need not reassess: (a) whether expired or existing contracts contain leases, (b) the lease classification of expired or existing leases, or (c) initial direct costs for any existing leases. We have provided additional information with respect to the new guidance in “Note 3 — Leases.” Recent Accounting Guidance Not Yet Adopted In August 2018, the FASB issued ASU No. 2018-15, which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal use software license). The new standard is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. Early adoption is permitted, including adoption in any interim period. We are currently evaluating the impact of adopting this guidance on our Financial Statements; however, we do not expect the impact to be material. In June 2016, the FASB issued ASU No. 2016-13, which provides updated guidance on how an entity should measure credit losses on financial instruments. Subsequently, in November 2018 the FASB issued ASU No. 2018-19, which clarified that receivables arising from operating leases are not within the scope of Subtopic 326-20, but should rather be accounted for in accordance with ASC 842. In May 2019, the FASB issued ASU No. 2019-05 providing targeted transition relief to all reporting entities within the scope of Topic 326. The new standard and related amendments are effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. This guidance is expected to be applied using a modified retrospective approach for the cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective and using a prospective approach for debt securities for which any other- than-temporary impairment had been recognized before the effective date. This guidance replaces the current incurred loss measurement methodology with a current expected credit loss (“CECL”) measurement methodology over the lifetime of the receivables. This guidance primarily impacts our trade and other receivables, including those related to revenues from contracts with customers that may contain contract assets with respect to performance obligations that are satisfied for which the customers have not yet been invoiced. From a segment management perspective, our operations are not expected to be significantly impacted: (a) Our FinTech business acts as a merchant of record for settlement transactions for our cash access related customers wherein cash is held by the Company; therefore, we generally have the ability to withhold the necessary funds from customers to satisfy the outstanding receivables associated with equipment, information and other products and services; and (b) Our Games business sells EGMs to gaming establishments on a relatively short-term basis and collections are reasonably certain based on historical experience. Overall, we are currently continuing to evaluate the impact of adopting this guidance on our Financial Statements, including accounting policies and processes, controls and systems; however, we do not expect this guidance to have a material impact on our results of operations or financial position. As of September 30, 2019, other than what has been described above, we do not anticipate recently issued accounting guidance to have a significant impact on our consolidated financial statements.

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Contract Asset and Liability	The following table summarizes our contract assets and contract liabilities arising from contracts with customers: Nine Months Ended September 30, 2019 Contract assets (1) Balance at January 1 $ 11,310 Balance at September 30 12,086 Increase $ 776 Contract liabilities (2) Balance at January 1 $ 15,470 Balance at September 30 (3) 29,625 Increase $ 14,155 (1) The current portion of contract assets is included within trade and other receivables, net, and the non-current portion is included within other receivables in our Balance Sheets. (2) The current portion of contract liabilities is included within accounts payable and accrued expenses, and the non-current portion is included within other accrued expenses and liabilities in our Balance Sheets. (3) Primarily relates to sales generated by our FinTech segment.
Estimated fair value and outstanding balances of borrowings	The estimated fair value and outstanding balances of our borrowings are as follows (in thousands): Level of Fair Value Outstanding September 30, 2019 Term loan 2 $ 783,916 $ 782,000 Senior unsecured notes 2 $ 394,688 $ 375,000 December 31, 2018 Term loan 2 $ 784,479 $ 807,700 Senior unsecured notes 2 $ 354,863 $ 375,000

LEASES - (Tables)

LEASES - (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Balance Sheet Information	Supplemental balance sheet information related to our operating leases is as follows (in thousands): Classification on our Balance Sheets At September 30, 2019 Assets Operating lease ROU assets Other assets, non-current $ 11,452 Liabilities Current operating lease liabilities Accounts payable and accrued expenses $ 5,362 Non-current operating lease liabilities Other accrued expenses and liabilities $ 9,490
Cash Flow Information	Supplemental cash flow information related to leases is as follows (in thousands): Three Months Ended Nine Months Ended September 30, 2019 September 30, 2019 Cash paid for amounts included in the measurement of lease liabilities $ 1,438 $ 4,396 Operating lease ROU assets obtained in exchange for lease obligations (1) $ — $ 14,595 (1) The amount includes approximately $13.7 million of operating lease ROU assets obtained in exchange for existing lease obligations and approximately $0.9 million of operating lease ROU assets obtained in exchange for new lease obligations entered into during the nine months ended September 30, 2019. The amounts are presented net of current year terminations and exclude amortization for the period. There were no new operating lease ROU assets obtained in exchange for lease obligations during the three months ended
Lease Costs	Other information related to lease terms and discount rates is as follows: At September 30, 2019 Weighted average remaining lease term (in years) 2.89 Weighted average discount rate 5.25 % Components of lease expense are as follows (in thousands): Three Months Ended Nine Months Ended September 30, 2019 September 30, 2019 Lease Cost: Operating lease cost $ 1,354 $ 3,629 Variable lease cost $ 401 $ 1,240
Payments Due	Maturities of lease liabilities are summarized as follows as of September 30, 2019 (in thousands): Year ending December 31, Amount 2019 (excluding the nine months ended September 30, 2019) $ 1,477 2020 6,044 2021 4,866 2022 2,622 2023 980 Thereafter — Total future minimum lease payments $ 15,989 Amount representing interest 1,137 Present value of future minimum lease payments $ 14,852 Current operating lease obligations 5,362 Long-term lease obligations $ 9,490
Paymnents due from priod period	As previously disclosed in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018 and under the previous lease accounting, maturities of lease liabilities were as follows as of December 31, 2018 (in thousands): Year ending December 31, Amount 2019 $ 5,570 2020 5,680 2021 4,598 2022 2,799 2023 1,074 Thereafter — Total future minimum lease payments $ 19,721
Sales-type lease	Supplemental balance sheet information related to our sales-type leases is as follows (in thousands): Classification on our Balance Sheets At September 30, 2019 Assets Net investment in sales-type leases - current Trade and other receivables, net $ 886 Net investment in sales-type leases - non-current Other receivables $ 1,527

BUSINESS COMBINATIONS - (Tables

BUSINESS COMBINATIONS - (Tables)	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Contingent Consideration	The total purchase consideration for certain assets of Atrient was as follows (in thousands): Amount Purchase consideration Cash consideration paid at closing $ 20,000 Cash consideration to be paid in subsequent periods (at fair value) 18,528 Total cash consideration 38,528 Contingent consideration (at fair value) 9,028 Total purchase consideration $ 47,556
Business Acquisitions Assets and Liabilities	The information below reflects the preliminary amounts of identifiable assets acquired and liabilities assumed as of the closing date of the transaction (in thousands): Amount Current assets $ 2,896 Property, equipment and leased assets, net 8 Operating lease ROU assets 239 Goodwill 32,897 Other intangible assets, net 14,200 Total assets 50,240 Contract liabilities (2,445) Current operating lease liabilities (105) Non-current operating lease liabilities (134) Total liabilities (2,684) Net assets acquired $ 47,556
Finite-Lived Intangible Assets Acquired	The following table summarizes acquired intangible assets (dollars in thousands): Useful Life (Years) Estimated Fair Value Other Intangible Assets Developed technology 3 $ 5,000 Customer contracts 5 9,200 Total other intangible assets $ 14,200

TRADE AND OTHER RECEIVABLES - (

TRADE AND OTHER RECEIVABLES - (Tables)	9 Months Ended
	Sep. 30, 2019
Receivables [Abstract]
Schedule of components of trade and other receivables	The balance of trade and other receivables consisted of the following (in thousands): At September 30, At December 31, 2019 2018 Trade and other receivables, net Games trade and loans receivables $ 51,082 $ 53,011 FinTech trade and loans receivables 33,208 18,890 Other receivables 2,019 1,333 Net investment in sales-type leases (1) 2,413 — Total trade and other receivables, net 88,722 73,234 Non-current portion of receivables Games trade and loans receivables (1,742) (2,922) FinTech trade and loans receivables (10,330) (5,925) Net investment in sales-type leases (1) (1,527) — Total non-current portion of receivables (13,599) (8,847) Total trade and other receivables, current portion $ 75,123 $ 64,387 (1) Refer to “Note 3 — Leases” for discussion on net investment in sales-type leases recorded on the Balance Sheets as a result of the implementation of ASC 842.

INVENTORY - (Tables)

INVENTORY - (Tables)	9 Months Ended
	Sep. 30, 2019
Inventory Disclosure [Abstract]
Schedule of components of inventory	Inventory consisted of the following (in thousands): At September 30, At December 31, 2019 2018 Inventory Component parts, net of reserves of $1,839 and $1,468 at September 30, 2019 and December 31, 2018, respectively $ 21,451 $ 23,197 Work-in-progress 2,691 280 Finished goods 2,307 926 Total inventory $ 26,449 $ 24,403

PREPAID EXPENSES AND OTHER AS_2

PREPAID EXPENSES AND OTHER ASSETS - (Tables)	9 Months Ended
	Sep. 30, 2019
Prepaid Expense and Other Assets [Abstract]
Schedule of components of current portion of prepaid and other assets	The balance of the current portion of prepaid expenses and other assets consisted of the following (in thousands): At September 30, At December 31, 2019 2018 Prepaid expenses and other assets Prepaid expenses $ 12,271 $ 8,351 Deposits 8,488 8,241 Restricted Cash 8,303 $ 1,548 Other 1,965 2,119 Total prepaid expenses and other assets $ 31,027 $ 20,259
Schedule of components of non-current portion of prepaid and other assets	The balance of the non-current portion of other assets consisted of the following (in thousands): At September 30, At December 31, 2019 2018 Other assets Operating lease ROU assets (1) $ 11,452 $ — Prepaid expenses and deposits 7,627 5,289 Debt issuance costs of revolving credit facility 508 654 Other 277 309 Total other assets $ 19,864 $ 6,252 (1) Refer to “Note 3 — Leases” for discussion on operating lease ROU assets recorded on the Balance Sheets as a result of the implementation of ASC 842.

PROPERTY, EQUIPMENT AND LEASE_2

PROPERTY, EQUIPMENT AND LEASED ASSETS - (Tables)	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of components of property, equipment and leased assets	Property, equipment and leased assets consist of the following (dollars in thousands): At September 30, 2019 At December 31, 2018 Useful Life Cost Accumulated Net Book Cost Accumulated Net Book Property, equipment, and leased assets Rental pool - deployed 2-4 $ 188,661 $ 102,532 $ 86,129 $ 183,309 $ 105,038 $ 78,271 Rental pool - undeployed 2-4 27,673 19,593 8,080 23,825 14,680 9,145 FinTech equipment 3-5 27,252 21,463 5,789 27,285 21,000 6,285 Leasehold and building improvements Lease Term 11,966 7,867 4,099 11,857 6,938 4,919 Machinery, office, and other equipment 2-5 46,576 28,578 17,998 46,322 28,654 17,668 Total $ 302,128 $ 180,033 $ 122,095 $ 292,598 $ 176,310 $ 116,288

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS - (Tables)	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of other intangible assets	Other intangible assets consist of the following (dollars in thousands): At September 30, 2019 At December 31, 2018 Weighted Average Cost Accumulated Net Book Cost Accumulated Net Book Other intangible assets Contract rights under placement fee agreements 5 $ 58,941 $ 18,717 $ 40,224 $ 57,440 $ 12,178 $ 45,262 Customer contracts 4 60,375 48,570 11,805 51,175 46,162 5,013 Customer relationships 7 231,100 100,343 130,757 231,100 84,619 146,481 Developed technology and software 1 302,725 214,658 88,067 277,243 190,886 86,357 Patents, trademarks, and other 3 29,082 25,843 3,239 29,168 24,884 4,284 Total $ 682,223 $ 408,131 $ 274,092 $ 646,126 $ 358,729 $ 287,397

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES - (Tables)	9 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
Schedule of accounts payable and accrued expenses	The following table presents our accounts payable and accrued expenses (in thousands): At September 30, At December 31, 2019 2018 Accounts payable and accrued expenses Trade accounts payable $ 84,695 $ 70,796 Contract liabilities 28,890 12,887 Payroll and related expenses 9,400 15,055 Accrued interest 8,391 1,374 Cash access processing and related expenses 5,787 4,160 Operating lease liabilities (1) 5,362 — Accrued taxes 2,156 1,917 Other 2,110 6,303 Placement fees 585 16,746 Total accounts payable and accrued expenses $ 147,376 $ 129,238 (1) Refer to “Note 3 — Leases” for discussion on operating lease liabilities recorded on the Balance Sheets as a result of the implementation of ASC 842.

LONG-TERM DEBT - (Tables)

LONG-TERM DEBT - (Tables)	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Schedule of outstanding indebtedness	The following table summarizes our outstanding indebtedness (in thousands): At September 30, At December 31, 2019 2018 Long-term debt Senior secured term loan $ 782,000 $ 807,700 Senior unsecured notes 375,000 375,000 Total debt 1,157,000 1,182,700 Debt issuance costs and discount (16,933) (19,484) Total debt after debt issuance costs and discount 1,140,067 1,163,216 Current portion of long-term debt (8,200) (8,200) Long-term debt, less current portion $ 1,131,867 $ 1,155,016

WEIGHTED AVERAGE COMMON SHARES

WEIGHTED AVERAGE COMMON SHARES - (Tables)	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Schedule of weighted average number of common shares outstanding used in computation of basic and diluted earnings per share	The weighted average number of shares of common stock outstanding used in the computation of basic and diluted earnings per share is as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Weighted average shares Weighted average number of common shares outstanding - basic 72,251 69,750 71,361 69,217 Potential dilution from equity awards (1) 6,874 4,844 6,493 4,495 Weighted average number of common shares outstanding - diluted (1) 79,125 74,594 77,854 73,712 (1) The potential dilution excludes the weighted average effect of equity awards to purchase approximately 0.2 million and 1.7 million shares of common stock for the three and nine months ended September 30, 2019 , respectively,

SHARE-BASED COMPENSATION - (Tab

SHARE-BASED COMPENSATION - (Tables)	9 Months Ended
	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
Summary of award activity	A summary of award activity is as follows (in thousands): Stock Options Restricted Stock Restricted Stock Outstanding, December 31, 2018 15,674 8 1,797 Granted — — 1,976 Exercised options or vested shares (1,891) (8) (288) Canceled or forfeited (1,101) — (79) Outstanding, September 30, 2019 12,682 — 3,406
Summary of options activity	The following table presents the options activity for the nine months ended September 30, 2019: Number of Weighted Average Weighted Aggregate Outstanding, December 31, 2018 15,674 $ 5.39 6.0 $ 17,733 Granted — Exercised (1,891) $ 5.82 Canceled or forfeited (1,101) $ 7.43 Outstanding, September 30, 2019 12,682 $ 5.15 5.6 $ 42,917 Vested and expected to vest, September 30, 2019 12,434 $ 5.19 5.6 $ 41,587 Exercisable, September 30, 2019 9,995 $ 5.70 5.2 $ 28,494
Summary of non-vested share awards for time-based restricted stock	The following table presents our time-based restricted stock activity for the nine months ended September 30, 2019: Shares Weighted Outstanding, December 31, 2018 8 $ 6.66 Granted — $ — Vested (8) $ 6.66 Forfeited — $ — Outstanding, September 30, 2019 — $ —
Nonvested Restricted Stock Units Activity Table Text Block	The following table presents our RSU awards activity for the nine months ended September 30, 2019: Shares Weighted Weighted Aggregate Outstanding, December 31, 2018 1,797 $ 7.49 2.0 $ 9,254 Granted 1,976 $ 10.17 Vested (288) $ 7.44 Forfeited (79) $ 8.54 Outstanding, September 30, 2019 3,406 $ 9.02 1.9 $ 28,812 Vested and expected to vest, September 30, 2019 2,334 $ 8.97 1.8 $ 19,743

SEGMENT INFORMATION - (Tables)

SEGMENT INFORMATION - (Tables)	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Schedule of segment information	The following tables present segment information (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Games Revenues Gaming operations $ 48,515 $ 43,540 $ 138,377 $ 126,618 Gaming equipment and systems 19,584 21,068 66,083 63,499 Gaming other 1,174 1,231 1,619 1,887 Total revenues 69,273 65,839 206,079 192,004 Costs and expenses Cost of revenues (1) Gaming operations 4,942 4,607 12,792 13,000 Gaming equipment and systems 11,126 11,907 37,087 34,693 Gaming other 1,117 1,059 1,464 1,618 Cost of revenues 17,185 17,573 51,343 49,311 Operating expenses 13,968 13,969 44,599 42,186 Research and development 6,369 5,407 17,481 14,313 Depreciation 14,420 15,847 41,283 39,099 Amortization 14,258 13,789 42,644 41,181 Total costs and expenses 66,200 66,585 197,350 186,090 Operating income (loss) $ 3,073 $ (746) $ 8,729 $ 5,914 (1) Exclusive of depreciation and amortization. Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 FinTech Revenues Cash access services $ 43,152 $ 39,406 $ 123,680 $ 117,364 Equipment 10,188 7,155 25,051 16,338 Information services and other 11,956 7,930 33,240 24,307 Total revenues 65,296 54,491 181,971 158,009 Costs and expenses Cost of revenues (1) Cash access services 4,112 2,234 9,777 6,910 Equipment 5,957 3,846 14,884 9,786 Information services and other 1,024 949 2,952 3,146 Cost of revenues 11,093 7,029 27,613 19,842 Operating expenses 23,663 21,450 66,847 62,990 Research and development 1,827 — 4,918 — Depreciation 1,595 1,457 4,779 4,731 Amortization 2,898 2,299 8,499 7,762 Total costs and expenses 41,076 32,235 112,656 95,325 Operating income $ 24,220 $ 22,256 $ 69,315 $ 62,684 (1) Exclusive of depreciation and amortization. Three Months Ended September 30, Nine Months Ended September 30, 2019 2018 2019 2018 Total Games and FinTech Revenues $ 134,569 $ 120,330 $ 388,050 $ 350,013 Costs and expenses Cost of revenues (1) 28,278 24,602 78,956 69,153 Operating expenses 37,631 35,419 111,446 105,176 Research and development 8,196 5,407 22,399 14,313 Depreciation 16,015 17,304 46,062 43,830 Amortization 17,156 16,088 51,143 48,943 Total costs and expenses 107,276 98,820 310,006 281,415 Operating income $ 27,293 $ 21,510 $ 78,044 $ 68,598 (1) Exclusive of depreciation and amortization. At September 30, At December 31, 2019 2018 Total assets Games $ 901,082 $ 912,849 FinTech 666,490 635,412 Total assets $ 1,567,572 $ 1,548,261

BUSINESS - Narrative (Details)

BUSINESS - Narrative (Details)	9 Months Ended
	Sep. 30, 2019segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of operating segments	2

BASIS OF PRESENTATION AND SUM_4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Contract with customer liability			$ 10,700
Total revenues	$ 134,569	$ 120,330	388,050	$ 350,013
Current restricted cash	8,300	1,000	8,300	1,000	$ 1,500	$ 900
Non-current restricted cash	100	100	$ 100	100		$ 100
Contractual terms of trade and loans receivable			24 months
Equipment
Disaggregation of Revenue [Line Items]
Revenues	100		$ 2,700
Games
Disaggregation of Revenue [Line Items]
Total revenues	69,273	65,839	206,079	192,004
Games | Gaming operations, leased equipment
Disaggregation of Revenue [Line Items]
Total revenues	36,600	35,200	104,300	103,900
Games | Gaming equipment and systems
Disaggregation of Revenue [Line Items]
Total revenues	$ 19,584	$ 21,068	$ 66,083	$ 63,499
Minimum | Games | Gaming operations, leased equipment
Disaggregation of Revenue [Line Items]
Payment Terms ( In Days)			30 days
Minimum | Games | Gaming equipment and systems
Disaggregation of Revenue [Line Items]
Payment Terms ( In Days)			12 months
Term of contract ( In Days )			30 days
Minimum | FinTech Segment | Equipment
Disaggregation of Revenue [Line Items]
Payment Terms ( In Days)			30 days
Minimum | FinTech Segment | Information services and other
Disaggregation of Revenue [Line Items]
Payment Terms ( In Days)			30 days
Maximum | Games | Gaming operations, leased equipment
Disaggregation of Revenue [Line Items]
Payment Terms ( In Days)			90 days
Maximum | Games | Gaming equipment and systems
Disaggregation of Revenue [Line Items]
Payment Terms ( In Days)			24 months
Term of contract ( In Days )			180 days
Maximum | FinTech Segment | Equipment
Disaggregation of Revenue [Line Items]
Payment Terms ( In Days)			90 days
Maximum | FinTech Segment | Information services and other
Disaggregation of Revenue [Line Items]
Payment Terms ( In Days)			90 days

BASIS OF PRESENTATION AND SUM_5

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Contract Asset and Liability (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2019USD ($)
Contract assets
Balance at January 1	$ 11,310
Balance at September 30	12,086
Increase	776
Contract liabilities
Balance at January 1	15,470
Balance at September 30	29,625
Increase	$ 14,155

BASIS OF PRESENTATION AND SUM_6

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Estimated Fair Value and Outstanding Balances of Borrowings (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Fair Value | Level 2 | Term Loan
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	$ 783,916	$ 784,479
Fair Value | Level 1 | Senior unsecured notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	394,688	354,863
Outstanding Balance | Level 2 | Term Loan
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	782,000	807,700
Outstanding Balance | Level 1 | Senior unsecured notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	$ 375,000	$ 375,000

LEASES - Additional Information

LEASES - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Dec. 31, 2018
Lessee, Lease, Description [Line Items]
Cost	$ 302,128	$ 302,128	$ 292,598
Accumulated Depreciation	180,033	180,033	$ 176,310
Sales-type lease, revenue	100	2,700
Sales-type lease, revenue	$ 100	$ 2,700
Minimum
Lessee, Lease, Description [Line Items]
Renewal term (in years)	1 year	1 year
Maximum
Lessee, Lease, Description [Line Items]
Renewal term (in years)	15 years	15 years
Assets leased to others
Lessee, Lease, Description [Line Items]
Cost	$ 188,661	$ 188,661
Accumulated Depreciation	$ 102,532	$ 102,532

LEASES - Balance Sheet Informat

LEASES - Balance Sheet Information (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Leases [Abstract]
Operating lease ROU assets	$ 11,452	$ 0
Current operating lease liabilities	5,362	$ 0
Non-current operating lease liabilities	$ 9,490

LEASES - Cash Flow Information

LEASES - Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2018
Leases [Abstract]
Cash paid for amounts included in the measurement of lease liabilities	$ 1,438	$ 4,396
Operating lease ROU assets obtained in exchange for lease obligations	$ 0	14,595	$ 0
Operating lease ROU assets obtained in exchange for existing lease obligations		13,700
Operating lease ROU assets obtained in exchange for new lease obligations		$ 900

LEASES - Lease Costs (Details)

LEASES - Lease Costs (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019USD ($)	Sep. 30, 2019USD ($)
Leases [Abstract]
Weighted average remaining lease term	2 years 10 months 20 days	2 years 10 months 20 days
Weighted average discount rate	5.25%	5.25%
Operating lease cost	$ 1,354	$ 3,629
Variable lease cost	$ 401	$ 1,240

LEASES - Payments Due (Details)

LEASES - Payments Due (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Leases [Abstract]
2019	$ 1,477
2020	6,044
2021	4,866
2022	2,622
2023	980
Thereafter	0
Total future minimum lease payments	15,989
Amount representing interest	1,137
Present value of future minimum lease payments	14,852
Current operating lease liabilities	5,362	$ 0
Long-term lease obligations	$ 9,490
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2019		5,570
2020		5,680
2021		4,598
2022		2,799
2023		1,074
Thereafter		0
Total future minimum lease payments		$ 19,721

LEASES - Sales-type lease (Deta

LEASES - Sales-type lease (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Leases [Abstract]
Net investment in sales-type leases - current	$ 886
Net investment in sales-type leases - non-current	$ 1,527	$ 0

BUSINESS COMBINATIONS - Narrati

BUSINESS COMBINATIONS - Narrative (Details) - USD ($) $ in Thousands	Mar. 08, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Mar. 08, 2021	Mar. 08, 2020
Business Acquisition [Line Items]
Estimated Fair Value				$ 14,200
Atrient
Business Acquisition [Line Items]
Revenues		$ 4,600		10,000
Proceeds from (Payments for) Trading Securities				1,800
Inventory		$ 1,000		$ 1,000
Operating lease ROU assets	$ 239
Discount Rate (as a percent)		17.00%		17.00%
Operating Income (Loss)		$ 700		$ 2,100
Transaction Costs				200
Pro Forma Revenue		134,600	$ 124,200	391,000	$ 359,700
Pro Forma Net Income (Loss)		$ 9,300	$ 2,700	21,000	$ 9,100
FinTech Segment | Atrient
Business Acquisition [Line Items]
Cash consideration paid at closing	20,000
Contingent consideration (at fair value)	10,000
Total cash consideration	$ 50,000
FinTech Segment | Forecast | Atrient
Business Acquisition [Line Items]
Cash consideration paid at closing						$ 10,000	$ 10,000
Customer contracts
Business Acquisition [Line Items]
Estimated Fair Value				9,200
Developed technology
Business Acquisition [Line Items]
Estimated Fair Value				$ 5,000
Developed technology | Atrient
Business Acquisition [Line Items]
Royalty Rate				15.00%
Discount Rate (as a percent)		18.00%		18.00%

BUSINESS COMBINATIONS - Conting

BUSINESS COMBINATIONS - Contingent Consideration (Details) - FinTech Segment - Asset Acquisition Agreement $ in Thousands	Mar. 08, 2019USD ($)
Business Acquisition [Line Items]
Cash consideration to be paid in subsequent periods (at fair value)	$ 18,528
Total cash consideration	38,528
Contingent consideration (at fair value)	9,028
Total purchase consideration	$ 47,556

BUSINESS COMBINATIONS - Busines

BUSINESS COMBINATIONS - Business Acquisitions Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Mar. 08, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Goodwill	$ 673,582		$ 640,537
Atrient
Business Acquisition [Line Items]
Current assets		$ 2,896
Property, equipment and leased assets, net		8
Operating lease ROU assets		239
Goodwill		32,897
Other intangible assets, net		14,200
Total assets		50,240
Contract liabilities		(2,445)
Current operating lease liabilities		(105)
Non-current operating lease liabilities		(134)
Total liabilities		(2,684)
Net assets acquired		$ 47,556

BUSINESS COMBINATIONS - Finite-

BUSINESS COMBINATIONS - Finite-Lived Intangible Assets Acquired (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2019USD ($)
Acquired Indefinite-lived Intangible Assets [Line Items]
Estimated Fair Value	$ 14,200
Developed technology
Acquired Indefinite-lived Intangible Assets [Line Items]
Useful Life (Years)	3 years
Estimated Fair Value	$ 5,000
Customer contracts
Acquired Indefinite-lived Intangible Assets [Line Items]
Useful Life (Years)	5 years
Estimated Fair Value	$ 9,200

FUNDING AGREEMENTS - Narrative

FUNDING AGREEMENTS - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Funding Agreements
Cash supplied for Canadian ATMs	$ 227,700,000		$ 227,700,000		$ 249,600,000
Site-funded ATM liability	5,900,000		5,900,000		6,100,000
Contract Cash Solutions Agreement | Indemnification Guarantee
Funding Agreements
Cash usage fees incurred	1,800,000	$ 1,600,000	5,500,000	$ 5,300,000
Outstanding balance	189,600,000		189,600,000		224,700,000
Contract Cash Solutions Agreement, as amended | Indemnification Guarantee
Funding Agreements
Maximum amount	300,000,000		300,000,000
Ability to increase maximum amount			$ 75,000,000
Guarantor obligations, increase period			5 days
Guarantor obligations, non-renewal notice period			90 days
Prefunded Cash Access Agreements
Funding Agreements
Prefunded cash	$ 3,800,000		$ 3,800,000		$ 4,800,000

TRADE AND OTHER RECEIVABLES - N

TRADE AND OTHER RECEIVABLES - Narrative (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Trade and other receivables, net
Other receivables	$ 2,019,000	$ 1,333,000
Net investment in sales-type leases(1)	2,413,000	0
Total trade and other receivables, net	88,722,000	73,234,000
Non-current portion of receivables	(13,599,000)	(8,847,000)
Net investment in sales-type leases(1)	(1,527,000)	0
Total trade and other receivables, current portion	75,123,000	64,387,000
Allowances for doubtful accounts	5,712,000	6,425,000
Check Warranty Reserves
Trade and other receivables, net
Allowances for doubtful accounts	4,700,000	3,200,000
Gaming operations
Trade and other receivables, net
Trade receivables, net	51,082,000	53,011,000
Non-current portion of receivables	(1,742,000)	(2,922,000)
FinTech
Trade and other receivables, net
Trade receivables, net	33,208,000	18,890,000
Non-current portion of receivables	$ (10,330,000)	$ (5,925,000)

INVENTORY (Details)

INVENTORY (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Inventory
Component parts, net of reserves of $1,839 and $1,468 at September 30, 2019 and December 31, 2018, respectively	$ 21,451	$ 23,197
Work-in-progress	2,691	280
Finished goods	2,307	926
Total inventory	26,449	24,403
Component parts, reserves	1,839	1,468
Component parts, reserves	$ 1,839	$ 1,468

PREPAID EXPENSES AND OTHER AS_3

PREPAID EXPENSES AND OTHER ASSETS - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Prepaid expenses and other assets
Prepaid expenses	$ 12,271	$ 8,351
Deposits	8,488	8,241
Other	1,965	2,119
Total prepaid expenses and other assets	31,027	20,259
Other assets
Operating lease ROU assets	11,452	0
Prepaid expenses and deposits	7,627	5,289
Debt issuance costs of revolving credit facility	508	654
Other	277	309
Total other assets	19,864	6,252
Restricted Cash	$ 8,303	$ 1,548

PROPERTY, EQUIPMENT AND LEASE_3

PROPERTY, EQUIPMENT AND LEASED ASSETS - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Cost	$ 302,128		$ 302,128		$ 292,598
Accumulated Depreciation	180,033		180,033		176,310
Net Book Value	122,095		122,095		116,288
Depreciation	16,015	$ 17,304	46,062	$ 43,830
FinTech
Property, Plant and Equipment [Line Items]
Depreciation	1,595	$ 1,457	4,779	$ 4,731
Rental pool - deployed
Property, Plant and Equipment [Line Items]
Cost					183,309
Accumulated Depreciation					105,038
Net Book Value	86,129		$ 86,129		78,271
Rental pool - deployed | Minimum
Property, Plant and Equipment [Line Items]
Useful Life (Years)			2 years
Rental pool - deployed | Maximum
Property, Plant and Equipment [Line Items]
Useful Life (Years)			4 years
Rental pool - undeployed
Property, Plant and Equipment [Line Items]
Cost	27,673		$ 27,673		23,825
Accumulated Depreciation	19,593		19,593		14,680
Net Book Value	8,080		$ 8,080		9,145
Rental pool - undeployed | Minimum
Property, Plant and Equipment [Line Items]
Useful Life (Years)			2 years
Rental pool - undeployed | Maximum
Property, Plant and Equipment [Line Items]
Useful Life (Years)			4 years
Leasehold and building improvements
Property, Plant and Equipment [Line Items]
Cost	11,966		$ 11,966		11,857
Accumulated Depreciation	7,867		7,867		6,938
Net Book Value	4,099		4,099		4,919
Machinery, office, and other equipment
Property, Plant and Equipment [Line Items]
Cost	46,576		46,576		46,322
Accumulated Depreciation	28,578		28,578		28,654
Net Book Value	17,998		17,998		17,668
Machinery, office, and other equipment | FinTech
Property, Plant and Equipment [Line Items]
Cost	27,252		27,252		27,285
Accumulated Depreciation	21,463		21,463		21,000
Net Book Value	$ 5,789		$ 5,789		$ 6,285
Machinery, office, and other equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful Life (Years)			2 years
Machinery, office, and other equipment | Minimum | FinTech
Property, Plant and Equipment [Line Items]
Useful Life (Years)			3 years
Machinery, office, and other equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful Life (Years)			5 years
Machinery, office, and other equipment | Maximum | FinTech
Property, Plant and Equipment [Line Items]
Useful Life (Years)			5 years

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Funding Agreements
Goodwill	$ 673,582		$ 673,582		$ 640,537
Goodwill Acquired			33,100
Cash payment made	17,200	$ 16,100	51,100	$ 48,900
Placement Fee	5,600	5,600	17,700	17,100
Imputed interest in placement fees	$ 100	$ 400	$ 600	$ 1,800
Contract rights under development and placement fee agreements | Minimum
Funding Agreements
General term of the agreement			12 months
Contract rights under development and placement fee agreements | Maximum
Funding Agreements
General term of the agreement			83 months

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS - Other Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Cost	$ 682,223	$ 646,126
Accumulated Amortization	408,131	358,729
Net Book Value	$ 274,092	287,397
Contract rights under placement fee agreements
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Life (Years)	5 years
Cost	$ 58,941	57,440
Accumulated Amortization	18,717	12,178
Net Book Value	$ 40,224	45,262
Customer contracts
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Life (Years)	4 years
Cost	$ 60,375	51,175
Accumulated Amortization	48,570	46,162
Net Book Value	$ 11,805	5,013
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Life (Years)	7 years
Cost	$ 231,100	231,100
Accumulated Amortization	100,343	84,619
Net Book Value	$ 130,757	146,481
Developed technology and software
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Life (Years)	1 year
Cost	$ 302,725	277,243
Accumulated Amortization	214,658	190,886
Net Book Value	$ 88,067	86,357
Patents, trademarks, and other
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Life (Years)	3 years
Cost	$ 29,082	29,168
Accumulated Amortization	25,843	24,884
Net Book Value	$ 3,239	$ 4,284

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Trade accounts payable	$ 84,695	$ 70,796
Contract liabilities	28,890	12,887
Payroll and related expenses	9,400	15,055
Accrued interest	8,391	1,374
Cash access processing and related expenses	5,787	4,160
Operating lease liabilities	5,362	0
Accrued taxes	2,156	1,917
Other	2,110	6,303
Placement fees	585	16,746
Total accounts payable and accrued expenses	$ 147,376	$ 129,238

LONG-TERM DEBT - Summary of Ind

LONG-TERM DEBT - Summary of Indebtedness (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Total debt	$ 1,157,000	$ 1,182,700
Debt issuance costs and discount	(16,933)	(19,484)
Total debt after debt issuance costs and discount	1,140,067	1,163,216
Current portion of long-term debt	(8,200)	(8,200)
Long-term debt, less current portion	1,131,867	1,155,016
Senior secured term loan
Debt Instrument [Line Items]
Total debt	782,000	807,700
Senior unsecured notes
Debt Instrument [Line Items]
Total debt	$ 375,000	$ 375,000

LONG-TERM DEBT - Refinancing (D

LONG-TERM DEBT - Refinancing (Details) - USD ($)	May 17, 2018	May 09, 2017	Sep. 30, 2019	Sep. 30, 2018	Jun. 30, 2017	Sep. 30, 2019	Sep. 30, 2018	Nov. 13, 2017
Debt Instrument [Line Items]
Loss on extinguishment of debt			$ 0	$ 0	$ 14,600,000	$ 0	$ 166,000
Prepayment penalties incurred		$ 0
New Credit Agreement, dated May 9, 2017
Debt Instrument [Line Items]
Debt issuance discount		4,100,000
Debt issuance costs		$ 15,500,000
New Credit Agreement, dated May 9, 2017 | Federal Funds Effective Swap Rate
Debt Instrument [Line Items]
Interest rate margin (as a percent)	0.50%
New Credit Agreement, dated November 13, 2017
Debt Instrument [Line Items]
Debt issuance costs								$ 3,000,000
Borrowings outstanding								$ 818,000,000
New Credit Agreement, dated May 17, 2018
Debt Instrument [Line Items]
Debt issuance costs	$ 1,300,000
Borrowings outstanding	$ 813,900,000
New Credit Agreement, dated May 17, 2018 | LIBOR
Debt Instrument [Line Items]
LIBOR floor rate	1.00%
Interest rate margin (as a percent)	3.00%	3.50%
Senior secured notes
Debt Instrument [Line Items]
Loss on extinguishment of debt		$ 14,600,000
Senior secured notes | 7.25% Notes due 2021 (Refinanced Secured Notes)
Debt Instrument [Line Items]
Interest rate (as a percent)		7.25%
Outstanding amount redeemed		$ 335,000,000
Loss on extinguishment of debt		1,700,000
Revolving credit facility | New Credit Agreement, dated May 9, 2017
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 35,000,000
Debt term		5 years				5 years
Senior secured term loan facility | New Credit Agreement, dated May 9, 2017
Debt Instrument [Line Items]
Debt term		7 years				7 years
Principal amount of debt		$ 820,000,000
Senior secured term loan facility | Prior Credit Agreement, December 2014
Debt Instrument [Line Items]
Prepayment of outstanding balances		$ 462,300,000

LONG-TERM DEBT - Credit Facilit

LONG-TERM DEBT - Credit Facilities (Details) - USD ($) $ in Millions	May 09, 2017	Sep. 30, 2019	Sep. 30, 2019	May 17, 2018	Nov. 13, 2017
New Credit Agreement, dated May 9, 2017
Debt Instrument [Line Items]
Actual consolidated leverage ratio (as a percent)			2.97%
Maximum allowable consolidated secured leverage ratio two			4.75%
Maximum allowable consolidated secured leverage ratio three			4.50%
Maximum allowable consolidated secured leverage ratio four			4.25%
Maximum allowable consolidated secured leverage ratio five			4.00%
Threshold for change of control of parent company (as a percent)			35.00%
New Credit Agreement, dated May 9, 2017 | Everi Payments Inc.
Debt Instrument [Line Items]
Ownership of equity interests (as a percent)			100.00%
New Credit Agreement, dated May 9, 2017 | Eurodollar
Debt Instrument [Line Items]
Variable reference rate threshold (as a percent)			0.00%
Variable reference rate (as a percent)			0.00%
New Credit Agreement, dated May 17, 2018
Debt Instrument [Line Items]
Basis points on variable rate			0.50%
Borrowings outstanding				$ 813.9
New Credit Agreement, dated November 13, 2017
Debt Instrument [Line Items]
Borrowings outstanding					$ 818
Senior secured term loan facility | New Credit Agreement, dated May 9, 2017
Debt Instrument [Line Items]
Debt term	7 years		7 years
Required quarterly principal payment, as a percentage of original principal			0.25%
Weighted average interest rate during period (as a percent)		5.25%	5.41%
Outstanding borrowings		$ 782	$ 782
Revolving credit facility | New Credit Agreement, dated May 9, 2017
Debt Instrument [Line Items]
Debt term	5 years		5 years
Additional borrowing availability		$ 35	$ 35
Base rate borrowings | New Credit Agreement, dated May 9, 2017
Debt Instrument [Line Items]
Interest rate margin (as a percent)			3.50%
Base rate borrowings | New Credit Agreement, dated May 9, 2017 | Eurodollar
Debt Instrument [Line Items]
Variable reference rate period			1 month
Interest rate margin (as a percent)			1.00%
Base rate borrowings | New Credit Agreement, dated May 17, 2018
Debt Instrument [Line Items]
Interest rate margin (as a percent)			2.00%
Base rate borrowings | New Credit Agreement, dated November 13, 2017
Debt Instrument [Line Items]
Interest rate margin (as a percent)			2.50%
Eurodollar Borrowings | New Credit Agreement, dated May 9, 2017
Debt Instrument [Line Items]
Interest rate margin (as a percent)			4.50%
Eurodollar Borrowings | New Credit Agreement, dated May 17, 2018
Debt Instrument [Line Items]
Interest rate margin (as a percent)			3.00%
Eurodollar Borrowings | New Credit Agreement, dated November 13, 2017
Debt Instrument [Line Items]
Interest rate margin (as a percent)			3.50%
Eurodollar Borrowings Interest Period Greater Than 3 Months | New Credit Agreement, dated May 9, 2017
Debt Instrument [Line Items]
Interest period term			3 months
Eurodollar Borrowings Interest Period Greater Than 3 Months | New Credit Agreement, dated May 9, 2017 | Minimum
Debt Instrument [Line Items]
Interest remittance period			3 months

LONG-TERM DEBT - Refinanced Sen

LONG-TERM DEBT - Refinanced Senior Secured Notes (Details) - USD ($) $ / shares in Units, $ in Thousands, shares in Millions	May 09, 2017	Sep. 30, 2019	Sep. 30, 2018	Jun. 30, 2017	Sep. 30, 2019	Sep. 30, 2018	Apr. 15, 2015
Debt Instrument [Line Items]
Loss on extinguishment of debt		$ 0	$ 0	$ 14,600	$ 0	$ 166
Warrant to acquire (in shares)							0.7
Warrant, exercise price (in dollars per share)							$ 9.88
Warrants and Rights Outstanding	$ 2,200
Senior secured notes
Debt Instrument [Line Items]
Loss on extinguishment of debt	14,600
Senior secured notes | 7.25% Notes due 2021 (Refinanced Secured Notes)
Debt Instrument [Line Items]
Outstanding amount redeemed	335,000
Loss on extinguishment of debt	1,700
Debt issuance costs and fees expensed on extinguishment of debt	200
Debt discounts expensed on extinguishment of debt	$ 1,500

LONG-TERM DEBT - Senior Unsecur

LONG-TERM DEBT - Senior Unsecured Notes (Details) - USD ($)	Dec. 05, 2017	Sep. 30, 2019	Sep. 30, 2018	Jun. 30, 2017	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2014
Debt Instrument [Line Items]
Loss on extinguishment of debt		$ 0	$ 0	$ 14,600,000	$ 0	$ 166,000
Senior unsecured notes
Debt Instrument [Line Items]
Principal amount of debt							$ 375,000,000	$ 350,000,000
Interest rate (as a percent)							7.50%	10.00%
Debt issuance discount								$ 3,800,000
Debt issuance costs							$ 6,100,000	$ 14,000,000
Loss on extinguishment of debt	$ 37,200,000
Make whole premium	26,300,000
Debt issuance costs and fees expensed on extinguishment of debt	$ 10,900,000
Senior unsecured notes | Prior Credit Agreement, December 2014
Debt Instrument [Line Items]
Redemption price percentage	107.50%

STOCKHOLDERS' EQUITY - Narrativ

STOCKHOLDERS' EQUITY - Narrative (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Class of Stock [Line Items]
Convertible preferred stock authorized (in shares)	50,000,000						50,000,000		50,000,000
Common stock issued (in shares)	97,278,570						97,278,570		95,099,532
Aggregate purchase price of shares repurchased or withheld from restricted stock awards	$ 41,000	$ 965,000	$ 15,000	$ 9,000	$ 10,000	$ 38,000
Treasury Stock
Class of Stock [Line Items]
Shares withheld from restricted stock awards (in shares)	3,698			1,215			92,065	7,431
Aggregate purchase price of shares repurchased or withheld from restricted stock awards	$ 41,433	$ 965,000	$ 15,000	$ 9,424	$ 10,000	$ 38,000	$ 1,021,082	$ 56,702

WEIGHTED AVERAGE COMMON SHARE_2

WEIGHTED AVERAGE COMMON SHARES - Narrative (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Weighted average common shares outstanding
Weighted average number of common shares outstanding - basic (in shares)	72,251	69,750	71,361	69,217
Potential dilution from equity awards (in shares)	6,874	4,844	6,493	4,495
Weighted average number of common shares outstanding - diluted (in shares)	79,125	74,594	77,854	73,712
Anti-dilutive equity awards excluded from computation of earnings per share (in shares)	200	3,700	1,700	7,400

SHARE-BASED COMPENSATION - Awar

SHARE-BASED COMPENSATION - Award Activity (Details) - shares	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2018
Common Stock
Restricted Stock Granted
Number of shares available for grant	2,800,000	2,800,000
Stock Options
Stock Options Granted
Outstanding (in shares)		15,674,000
Granted (in shares)		0
Exercised options (in shares)		(1,891,000)
Canceled or forfeited (in shares)		(1,101,000)
Outstanding (in shares)	12,682,000	12,682,000
Restricted Stock Awards
Restricted Stock Granted
Outstanding (in shares)		8,000
Granted (in shares)	0	0
Vested (in shares)		(8,000)	(27,003)
Canceled or forfeited (in shares)		0
Outstanding (in shares)	0	0
Restricted Stock Units
Restricted Stock Granted
Outstanding (in shares)		1,797,000
Granted (in shares)		1,976,000	1,900,000
Vested (in shares)		(288,000)
Canceled or forfeited (in shares)		(79,000)
Outstanding (in shares)	3,406,000	3,406,000

SHARE-BASED COMPENSATION - Stoc

SHARE-BASED COMPENSATION - Stock Options, Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Stock options
Proceeds from exercise of stock options			$ 11,288	$ 9,529
Time Based Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			4 years
Time Based Options | Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate per year (as a percent)			25.00%
Time Based Options | Tranche 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate per year (as a percent)			25.00%
Time Based Options | Tranche 3
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate per year (as a percent)			25.00%
Time Based Options | Tranche 4
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate per year (as a percent)			25.00%
Market Performance Based Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			4 years
Vesting price hurdle, percent of premium to closing stock price on grant date					50.00%	25.00%	50.00%
Number of consecutive trading days the average stock price meets certain target prices, which satisfy vesting requirements			30 days
Expiration period			10 years
Market Performance Based Options | Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate per year (as a percent)			25.00%
Market Performance Based Options | Tranche 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate per year (as a percent)			25.00%
Market Performance Based Options | Tranche 3
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate per year (as a percent)			25.00%
Market Performance Based Options | Tranche 4
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate per year (as a percent)			25.00%
Stock Options
Stock options
Granted (in shares)			0
Options exercised, intrinsic value	$ 1,300	$ 2,700	$ 8,800	6,500
Unrecognized compensation expense	1,800	4,300	$ 1,800	$ 4,300
Weighted-average period for recognition of unrecognized compensation expense			1 year 3 months 18 days	3 years
Non-cash compensation expense			$ 2,100	$ 4,700
Proceeds from exercise of stock options	$ 1,800	$ 3,200	11,300	9,500
Restricted Stock Units
Stock options
Non-cash compensation expense			$ 4,000	$ 1,000
Restricted Stock Units | Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate per year (as a percent)	25.00%
Restricted Stock Units | Tranche 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate per year (as a percent)	25.00%
Restricted Stock Units | Tranche 3
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate per year (as a percent)	25.00%
Restricted Stock Units | Tranche 4
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate per year (as a percent)	25.00%

SHARE-BASED COMPENSATION - Sche

SHARE-BASED COMPENSATION - Schedule of Stock Options Activity (Details) - Stock Options $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares
Stock Options Granted
Outstanding (in shares) | shares	15,674,000
Granted (in shares) | shares	0
Exercised options (in shares) | shares	(1,891,000)
Canceled or forfeited (in shares) | shares	(1,101,000)
Outstanding (in shares) | shares	12,682,000	15,674,000
Vested and expected to vest (in shares) | shares	12,434,000
Exercisable (in shares) | shares	9,995,000
Weighted Average Exercise Price
Outstanding (in dollars per share) | $ / shares	$ 5.39
Granted (in dollars per share) | $ / shares
Exercised options (in dollars per share) | $ / shares	5.82
Canceled or forfeited (in dollars per share) | $ / shares	7.43
Outstanding (in dollars per share) | $ / shares	5.15	$ 5.39
Vested and expected to vest (in dollars per share) | $ / shares	5.19
Exercisable (in dollars per share) | $ / shares	$ 5.70
Weighted Average Life Remaining
Outstanding	5 years 7 months 6 days	6 years
Vested and expected to vest	5 years 7 months 6 days
Exercisable	5 years 2 months 12 days
Aggregate Intrinsic Value
Outstanding (in dollars) | $	$ 42,917	$ 17,733
Vested and expected to vest (in dollars) | $	41,587
Exercisable (in dollars) | $	$ 28,494

SHARE-BASED COMPENSATION - Sc_2

SHARE-BASED COMPENSATION - Schedule of Restricted Stock Awards (Details) - Restricted Stock Awards - $ / shares	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Sep. 30, 2018
Restricted Stock Granted
Outstanding (in shares)		8,000
Granted (in shares)	0	0
Vested (in shares)		(8,000)	(27,003)
Forfeited (in shares)		0
Outstanding (in shares)	0	0
Weighted Average Grant Date Fair Value
Outstanding (in dollars per share)		$ 6.66
Granted (in dollars per share)		0
Vested (in dollars per share)		6.66
Forfeited (in dollars per share)		0
Outstanding (in dollars per share)	$ 0	$ 0

SHARE-BASED COMPENSATION - Rest

SHARE-BASED COMPENSATION - Restricted Stock Awards, Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted (in shares)	0		0
Total fair value of shares vested		$ 33,307	$ 55,478	$ 185,359
Unrecognized compensation expense		$ 100,000		$ 100,000
Weighted-average period for recognition of unrecognized compensation expense				3 months 18 days
Vested (in shares)			8,000	27,003
Non-cash compensation expense			$ 48,203	$ 400,000
Restricted Stock Units (RSU)'s, Time-Based [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested (in shares)			8,330

SHARE-BASED COMPENSATION - Re_2

SHARE-BASED COMPENSATION - Restricted Stock Units (Details) - Restricted Stock Units and Performance Based Restricted Stock Units - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Restricted Stock Granted
Outstanding (in shares)	1,797
Vested (in shares)	(288)
Forfeited (in shares)	(79)
Outstanding (in shares)	3,406		1,797
Vested and expected to vest (in shares)	2,334
Weighted Average Grant Date Fair Value
Outstanding (in dollars per share)	$ 7.49
Granted (in dollars per share)	10.17
Vested (in dollars per share)	7.44
Forfeited (in dollars per share)	8.54
Outstanding (in dollars per share)	9.02		$ 7.49
Vested and expected to vest (in dollars per share)	$ 8.97
Weighted Average Life Remaining
Outstanding	1 year 10 months 24 days		2 years
Vested and expected to vest	1 year 9 months 18 days
Aggregate Intrinsic Value
Outstanding (in dollars)	$ 28,812		$ 9,254
Vested and expected to vest (in dollars)	$ 19,743
Restricted stock
Vested (in shares)	(288)
Unrecognized compensation expense	$ 15,300	$ 7,300
Weighted-average period for recognition of unrecognized compensation expense	2 years 8 months 12 days	3 years 2 months 12 days

SHARE-BASED COMPENSATION - Re_3

SHARE-BASED COMPENSATION - Restricted Stock Units, Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted (in shares)	0		0
Total fair value of shares vested		$ 33,307	$ 55,478	$ 185,359
Vested (in shares)			8,000	27,003
Unrecognized compensation expense		100,000		$ 100,000
Weighted-average period for recognition of unrecognized compensation expense				3 months 18 days
Non-cash compensation expense			$ 48,203	$ 400,000
Restricted Stock Units and Performance Based Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested (in shares)			288,000
Unrecognized compensation expense	$ 15,300,000	$ 7,300,000	$ 15,300,000	$ 7,300,000
Weighted-average period for recognition of unrecognized compensation expense			2 years 8 months 12 days	3 years 2 months 12 days
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted (in shares)			1,976,000	1,900,000
Vested (in shares)			288,000
Non-cash compensation expense			$ 4,000,000	$ 1,000,000
Restricted Stock Units | Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate per year (as a percent)	25.00%
Restricted Stock Units | Tranche 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate per year (as a percent)	25.00%
Restricted Stock Units | Tranche 3
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate per year (as a percent)	25.00%
Restricted Stock Units | Tranche 4
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate per year (as a percent)	25.00%

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Effective income tax rate (as a percent)	(16.50%)	53.30%	(15.30%)	39.50%
Statutory federal rate (as a percent)	21.00%	21.00%
Unrecognized tax benefits	$ 1.1		$ 1.1

SEGMENT INFORMATION - Revenues,

SEGMENT INFORMATION - Revenues, Operating Income, and Assets (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Revenues
Total revenues		$ 134,569	$ 120,330	$ 388,050	$ 350,013
Costs and expenses
Cost of Goods and Services Sold		28,278	24,602	78,956	69,153
Operating expenses		37,631	35,419	111,446	105,176
Research and development		8,196	5,407	22,399	14,313
Depreciation		16,015	17,304	46,062	43,830
Amortization		17,156	16,088	51,143	48,943
Costs and Expenses		107,276	98,820	310,006	281,415
Operating income		27,293	21,510	78,044	68,598
Total assets
Total assets		1,567,572		1,567,572		$ 1,548,261
Games
Revenues
Total revenues		69,273	65,839	206,079	192,004
Costs and expenses
Cost of Goods and Services Sold		17,185	17,573	51,343	49,311
Operating expenses		13,968	13,969	44,599	42,186
Research and development		6,369	5,407	17,481	14,313
Depreciation		14,420	15,847	41,283	39,099
Amortization		14,258	13,789	42,644	41,181
Costs and Expenses		66,200	66,585	197,350	186,090
Operating income		3,073	(746)	8,729	5,914
Total assets
Total assets		901,082		901,082		912,849
Games | Gaming operations
Revenues
Total revenues		48,515	43,540	138,377	126,618
Costs and expenses
Cost of Goods and Services Sold	[1]	4,942	4,607	12,792	13,000
Games | Gaming equipment and systems
Revenues
Total revenues		19,584	21,068	66,083	63,499
Costs and expenses
Cost of Goods and Services Sold	[1]	11,126	11,907	37,087	34,693
Games | Gaming other
Revenues
Total revenues		1,174	1,231	1,619	1,887
Costs and expenses
Cost of Goods and Services Sold		1,117	1,059	1,464	1,618
FinTech
Revenues
Total revenues		65,296	54,491	181,971	158,009
Costs and expenses
Cost of Goods and Services Sold		11,093	7,029	27,613	19,842
Operating expenses		23,663	21,450	66,847	62,990
Research and development		1,827	0	4,918	0
Depreciation		1,595	1,457	4,779	4,731
Amortization		2,898	2,299	8,499	7,762
Costs and Expenses		41,076	32,235	112,656	95,325
Operating income		24,220	22,256	69,315	62,684
Total assets
Total assets		666,490		666,490		$ 635,412
FinTech | Cash access services
Revenues
Total revenues		43,152	39,406	123,680	117,364
Costs and expenses
Cost of Goods and Services Sold		4,112	2,234	9,777	6,910
FinTech | Equipment
Revenues
Total revenues		10,188	7,155	25,051	16,338
Costs and expenses
Cost of Goods and Services Sold		5,957	3,846	14,884	9,786
FinTech | Information services and other
Revenues
Total revenues		11,956	7,930	33,240	24,307
Costs and expenses
Cost of Goods and Services Sold		$ 1,024	$ 949	$ 2,952	$ 3,146
[1]	(1) Exclusive of depreciation and amortization.

SEGMENT INFORMATION - Major Cus

SEGMENT INFORMATION - Major Customers (Details) - Customer risk - Revenue from Contract with Customer	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenue, Major Customer [Line Items]
Concentration risk (as a percent)	10.00%	10.00%	10.00%	10.00%
Five largest customers
Revenue, Major Customer [Line Items]
Concentration risk (as a percent)	15.00%	18.00%	15.00%	18.00%

Uncategorized Items - evri-2019

Label	Element	Value
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 4,389,000
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 4,389,000