Everi (EVRI) 10-Q 4 Aug 21 2021 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2021	Aug. 02, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2021
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	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		90,089,384
Entity Central Index Key	0001318568
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2

UNAUDITED CONDENSED CONSOLIDATE

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Revenues
Revenues		$ 172,582	$ 38,715	$ 311,695	$ 152,024
Costs and expenses
Operating expenses		48,178	41,603	86,221	80,501
Research and development		8,766	5,193	17,179	13,924
Depreciation		15,931	16,294	32,108	32,537
Amortization		14,369	19,295	29,084	38,619
Total costs and expenses		118,193	91,442	217,112	194,326
Operating income (loss)		54,389	(52,727)	94,583	(42,302)
Other expenses
Interest expense, net of interest income		17,760	19,822	36,231	37,321
Loss on extinguishment of debt		0	80	0	7,457
Total other expenses		17,760	19,902	36,231	44,778
Income (loss) before income tax		36,629	(72,629)	58,352	(87,080)
Income tax provision (benefit)		415	(4,148)	1,604	(5,145)
Net income (loss)		36,214	(68,481)	56,748	(81,935)
Foreign currency translation		328	304	107	(1,654)
Comprehensive income (loss)		$ 36,542	$ (68,177)	$ 56,855	$ (83,589)
Earnings (loss) per share
Basic (in dollars per share)		$ 0.41	$ (0.80)	$ 0.65	$ (0.97)
Diluted (in dollars per share)		$ 0.36	$ (0.80)	$ 0.57	$ (0.97)
Weighted average common shares outstanding
Basic (in shares)		88,722	85,122	87,858	84,873
Diluted (in shares)		100,030	85,122	99,004	84,873
Games
Revenues
Revenues		$ 99,337	$ 20,853	$ 175,488	$ 78,143
Costs and expenses
Cost of revenues	[1]	20,590	6,208	35,656	17,577
Operating expenses		17,565	22,714	32,160	37,519
Research and development		5,854	3,620	11,521	9,816
Depreciation		14,064	14,844	28,627	29,572
Amortization		10,675	15,315	21,659	30,900
Total costs and expenses		68,748	62,701	129,623	125,384
Operating income (loss)		30,589	(41,848)	45,865	(47,241)
Games | Gaming operations
Revenues
Revenues		73,220	13,859	131,361	59,545
Costs and expenses
Cost of revenues	[1]	5,342	1,681	10,101	6,226
Games | Gaming equipment and systems
Revenues
Revenues		26,090	6,983	44,078	18,566
Costs and expenses
Cost of revenues	[1]	15,248	4,071	25,555	10,895
Games | Gaming other
Revenues
Revenues		27	11	49	32
Costs and expenses
Cost of revenues	[1]	0	456	0	456
FinTech
Revenues
Revenues		73,245	17,862	136,207	73,881
Costs and expenses
Cost of revenues	[1]	10,359	2,849	16,864	11,168
Operating expenses		30,613	18,889	54,061	42,981
Research and development		2,912	1,573	5,658	4,108
Depreciation		1,867	1,450	3,481	2,965
Amortization		3,694	3,980	7,425	7,719
Total costs and expenses		49,445	28,741	87,489	68,941
Operating income (loss)		23,800	(10,879)	48,718	4,940
FinTech | Financial access services
Revenues
Revenues		44,840	10,034	83,552	47,007
Costs and expenses
Cost of revenues	[1]	1,560	511	3,033	4,066
FinTech | Software and other
Revenues
Revenues		15,604	4,424	32,850	17,118
Costs and expenses
Cost of revenues	[1]	1,129	324	2,133	1,198
FinTech | Hardware
Revenues
Revenues		12,801	3,404	19,805	9,756
Costs and expenses
Cost of revenues	[1]	$ 7,670	$ 2,014	$ 11,698	$ 5,904
[1]	(1) Exclusive of depreciation and amortization.

UNAUDITED CONDENSED CONSOLIDA_2

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 340,361	$ 251,706
Settlement receivables	50,111	60,652
Trade and other receivables, net of allowances for credit losses of $4,790 and $3,689 at June 30, 2021 and December 31, 2020, respectively	95,705	74,191
Inventory	31,373	27,742
Prepaid expenses and other current assets	24,904	17,348
Total current assets	542,454	431,639
Non-current assets
Property and equipment, net	113,256	112,323
Goodwill	681,992	681,974
Other intangible assets, net	195,084	214,627
Other receivables	13,482	14,620
Other assets	19,247	21,996
Total non-current assets	1,023,061	1,045,540
Total assets	1,565,515	1,477,179
Current liabilities
Settlement liabilities	193,893	173,211
Accounts payable and accrued expenses	146,786	145,029
Current portion of long-term debt	1,250	1,250
Total current liabilities	341,929	319,490
Non-current liabilities
Long-term debt, less current portion	1,129,627	1,128,003
Deferred tax liability, net	20,852	19,956
Other accrued expenses and liabilities	15,607	17,628
Total non-current liabilities	1,166,086	1,165,587
Total liabilities	1,508,015	1,485,077
Commitments and contingencies
Stockholders’ equity (deficit)
Convertible preferred stock, $0.001 par value, 50,000 shares authorized and no shares outstanding at June 30, 2021 and December 31, 2020, respectively	0	0
Common stock, $0.001 par value, 500,000 shares authorized and 115,559 and 89,908 shares issued and outstanding at June 30, 2021, respectively, and 111,872 and 86,683 shares issued and outstanding at December 31, 2020, respectively	116	112
Additional paid-in capital	483,762	466,614
Accumulated deficit	(237,872)	(294,620)
Accumulated other comprehensive loss	(1,084)	(1,191)
Treasury stock, at cost, 25,652 and 25,190 shares at June 30, 2021 and December 31, 2020, respectively	(187,422)	(178,813)
Total stockholders’ equity (deficit)	57,500	(7,898)
Total liabilities and stockholders’ equity (deficit)	$ 1,565,515	$ 1,477,179

UNAUDITED CONDENSED CONSOLIDA_3

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Current assets
Allowances for doubtful accounts	$ 4,790	$ 3,689
Stockholders’ equity (deficit)
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
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)	115,559,000	111,872,000
Common stock outstanding (in shares)	89,908,000	86,683,000
Treasury stock (in shares)	25,652,000	25,190,000

UNAUDITED CONDENSED CONSOLIDA_4

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Cash flows from operating activities
Net income (loss)	$ 56,748	$ (81,935)
Adjustments to reconcile net income (loss) to cash provided by (used in) operating activities:
Depreciation	32,108	32,537
Amortization	29,084	38,619
Non-cash lease expense	2,399	2,195
Amortization of financing costs and discounts	2,344	1,941
Loss on sale or disposal of assets	1,486	101
Accretion of contract rights	4,637	3,170
Provision for credit losses	3,806	4,981
Deferred income taxes	896	(5,392)
Reserve for inventory obsolescence	1,211	1,021
Write-down of assets	0	11,033
Loss on extinguishment of debt	0	7,457
Stock-based compensation	8,452	7,123
Other non-cash items	0	456
Changes in operating assets and liabilities:
Settlement receivables	10,546	35,998
Trade and other receivables	(26,297)	12,202
Inventory	(4,764)	(9,880)
Prepaid expenses and other assets	(7,146)	1,437
Settlement liabilities	20,682	(75,566)
Accounts payable and accrued expenses	27,326	(25,908)
Net cash provided by (used in) operating activities	163,518	(38,410)
Cash flows from investing activities
Capital expenditures	(49,234)	(30,134)
Acquisitions, net of cash acquired	(15,000)	(15,000)
Proceeds from sale of property and equipment	19	86
Placement fee agreements	0	(875)
Net cash used in investing activities	(64,215)	(45,923)
Cash flows from financing activities
Proceeds from incremental term loan	0	125,000
Repayment of incremental term loan	(625)	0
Proceeds from revolving credit facility	0	35,000
Repayments of existing term loan	0	(13,500)
Repayments of unsecured notes	0	(89,619)
Fees associated with debt transactions	0	(11,128)
Proceeds from exercise of stock options	8,703	2,113
Treasury stock	(8,612)	(589)
Payment of contingent consideration, acquisition	(9,875)	0
Net cash (used in) provided by financing activities	(10,409)	47,277
Effect of exchange rates on cash and cash equivalents	67	(1,732)
Cash, cash equivalents and restricted cash
Net increase (decrease) for the period	88,961	(38,788)
Balance, beginning of the period	252,349	296,610
Balance, end of the period	341,310	257,822
Supplemental cash disclosures
Cash paid for interest	35,309	32,956
Cash paid (refunded) for income tax, net	566	(52)
Supplemental non-cash disclosures
Accrued and unpaid capital expenditures	2,212	2,288
Transfer of leased gaming equipment to inventory	$ 3,715	$ 5,578

UNAUDITED CONDENSED CONSOLIDA_5

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT) - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive (Loss)	Treasury Stock
Balance at beginning of period (in shares) at Dec. 31, 2019		109,493
Balance at beginning of period at Dec. 31, 2019	$ 53,988	$ 109	$ 445,162	$ (212,940)	$ (819)	$ (177,524)
Increase (Decrease) in Stockholders' Equity
Net income (loss)	(13,454)			(13,454)
Foreign currency translation	(1,958)				(1,958)
Stock-based compensation expense	4,173		4,173
Exercise of options (in shares)		298
Exercise of options	1,642	$ 1	1,641
Restricted share vesting and withholding (in shares)		15
Restricted share vesting and withholding	(42)					(42)
Balance at end of period (in shares) at Mar. 31, 2020		109,806
Balance at end of period at Mar. 31, 2020	44,349	$ 110	450,976	(226,394)	(2,777)	(177,566)
Balance at beginning of period (in shares) at Dec. 31, 2019		109,493
Balance at beginning of period at Dec. 31, 2019	53,988	$ 109	445,162	(212,940)	(819)	(177,524)
Increase (Decrease) in Stockholders' Equity
Net income (loss)	(81,935)
Balance at end of period (in shares) at Jun. 30, 2020		110,534
Balance at end of period at Jun. 30, 2020	(18,762)	$ 111	456,588	(294,875)	(2,473)	(178,113)
Balance at beginning of period (in shares) at Mar. 31, 2020		109,806
Balance at beginning of period at Mar. 31, 2020	44,349	$ 110	450,976	(226,394)	(2,777)	(177,566)
Increase (Decrease) in Stockholders' Equity
Net income (loss)	(68,481)			(68,481)
Foreign currency translation	304				304
Stock-based compensation expense	4,638		4,638
Issuance of warrants	502		502
Exercise of options (in shares)		149
Exercise of options	473	$ 1	472
Restricted share vesting and withholding (in shares)		579
Restricted share vesting and withholding	(547)					(547)
Balance at end of period (in shares) at Jun. 30, 2020		110,534
Balance at end of period at Jun. 30, 2020	$ (18,762)	$ 111	456,588	(294,875)	(2,473)	(178,113)
Balance at beginning of period (in shares) at Dec. 31, 2020	86,683	111,872
Balance at beginning of period at Dec. 31, 2020	$ (7,898)	$ 112	466,614	(294,620)	(1,191)	(178,813)
Increase (Decrease) in Stockholders' Equity
Net income (loss)	20,534			20,534
Foreign currency translation	(221)				(221)
Stock-based compensation expense	3,005		3,005
Exercise of warrants (in shares)		378
Exercise of options (in shares)		561
Exercise of options	2,285	$ 1	2,284
Restricted share vesting and withholding (in shares)		41
Restricted share vesting and withholding	(173)		(1)			(172)
Balance at end of period (in shares) at Mar. 31, 2021		112,852
Balance at end of period at Mar. 31, 2021	$ 17,532	$ 113	471,902	(274,086)	(1,412)	(178,985)
Balance at beginning of period (in shares) at Dec. 31, 2020	86,683	111,872
Balance at beginning of period at Dec. 31, 2020	$ (7,898)	$ 112	466,614	(294,620)	(1,191)	(178,813)
Increase (Decrease) in Stockholders' Equity
Net income (loss)	$ 56,748
Balance at end of period (in shares) at Jun. 30, 2021	89,908	115,559
Balance at end of period at Jun. 30, 2021	$ 57,500	$ 116	483,762	(237,872)	(1,084)	(187,422)
Balance at beginning of period (in shares) at Mar. 31, 2021		112,852
Balance at beginning of period at Mar. 31, 2021	17,532	$ 113	471,902	(274,086)	(1,412)	(178,985)
Increase (Decrease) in Stockholders' Equity
Net income (loss)	36,214			36,214
Foreign currency translation	328				328
Stock-based compensation expense	5,447		5,447
Exercise of options (in shares)		1,358
Exercise of options	6,418	$ 2	6,416
Restricted share vesting and withholding (in shares)		1,349
Restricted share vesting and withholding	$ (8,439)	$ 1	(3)			(8,437)
Balance at end of period (in shares) at Jun. 30, 2021	89,908	115,559
Balance at end of period at Jun. 30, 2021	$ 57,500	$ 116	$ 483,762	$ (237,872)	$ (1,084)	$ (187,422)

BUSINESS

BUSINESS	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BUSINESS	BUSINESS Everi Holdings Inc. (“Everi Holdings,” or “Everi”) is a holding company, the assets of which are the issued and outstanding shares of capital stock of each of Everi Payments Inc. (“Everi FinTech” or “FinTech”) and Everi Games Holding Inc., which owns all of the issued and outstanding shares of capital stock of Everi Games Inc. (“Everi Games” or “Games”). 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 imaginative entertainment and trusted technology solutions for the casino and digital gaming industry. Everi’s mission is to lead the gaming industry through the power of people, imagination and technology. With a focus on player engagement and helping casino customers operate more efficiently, the Company develops entertaining game content and gaming machines, gaming systems and services for land-based and iGaming operators. The Company is also a preeminent and comprehensive provider of trusted financial technology solutions that power the casino floor while improving operational efficiencies and fulfilling regulatory compliance requirements, including products and services that offer convenient and secure cash and cashless financial transactions, self-service player loyalty tools and applications, and regulatory and intelligence software. Everi reports its financial performance, and organizes and manages its operations, across the following two business segments: (i) Games and (ii) FinTech. Everi Games provides gaming operators with gaming technology products and services, including: (i) gaming machines, primarily comprising Class II and Class III slot machines placed under participation or fixed-fee lease arrangements or sold to casino customers; (ii) providing and maintaining the central determinant systems for the video lottery terminals (“VLTs”) installed in the State of New York and similar technology in certain tribal jurisdictions; (iii) business-to-business (“B2B”) and business-to-consumer (“B2C”) digital online gaming activities. Everi FinTech provides gaming operators with financial technology products and services, including: financial access and deposit-based services supporting digital, cashless and physical cash options across mobile, assisted and self-service channels along with related loyalty and marketing tools, and other information-related products and services. In addition, we provide an end-to-end security suite to protect against cyber-related attacks and maintain the necessary secured environments to maintain compliance with applicable regulatory requirements. These solutions include: access to cash and cashless funding at gaming facilities via Automated Teller Machine (“ATM”) debit withdrawals, credit card financial access transactions, and point of sale (“POS”) debit card purchases at casino cages, kiosk and mobile POS devices; federally insured deposit accounts for the CashClub Wallet, check warranty services, self-service ATMs and fully integrated kiosk and maintenance services; self-service loyalty tools and promotion management software; compliance, audit, and data software; casino credit data and reporting services; marketing and promotional offering subscription-based services; and other ancillary offerings. With respect to our FinTech business, we have made the following updates to certain of our financial statement descriptions, where applicable: (i) “Cash access services” has become “Financial access services;” (ii) “ATM” has been renamed “Funds dispensed;” (iii) “Equipment” has been changed to “Hardware;” and (iv) “Information services and other” has been revised to “Software and other.” These naming convention changes better represent how our business has evolved. Impact of the Coronavirus Disease 2019 (“COVID-19”) Pandemic The COVID-19 pandemic has negatively impacted the global economy, disrupted global supply chains, temporarily lowered equity market valuations, created significant volatility in the financial markets, increased unemployment levels, and caused temporary, and in certain cases, permanent closures of many businesses. The gaming industry was not immune to these factors as our casino customers closed their gaming establishments in the first quarter of 2020, and as a result, our operations experienced significant disruptions in the first three quarters of 2020. At the immediate onset of the COVID-19 pandemic, we were affected by various measures, including, but not limited to: the institution of social distancing and sheltering-in-place requirements in many states and communities where we operate, which significantly impacted demand for our products and services, and resulted in office closures, the furlough of a majority of our employees, the implementation of temporary base salary reductions for our employees and the implementation of a work-from-home policy. Since the onset of COVID-19, we have implemented measures to mitigate our exposure throughout the global pandemic. While there may be further uncertainty facing our customers as a result of COVID-19, we continue to evaluate our business strategies and the impacts of the global pandemic on our results of operations and financial condition and make business decisions to mitigate further risk. It is unclear when, and if, customer volumes will consistently return to pre-COVID levels, the extent a resurgence of COVID-19 could result in the further or re-closure of casinos by federal, state, tribal or municipal governments and regulatory agencies or by the casino operators themselves in an effort to contain the COVID-19 global pandemic or mitigate its impact and the impact of vaccines on these matters; however, we continue to monitor the impacts of the global pandemic and make adjustments to our business, accordingly. Industry conditions have improved as many of the casino properties that again temporarily closed operations in late 2020 began reopening in the first and second quarters of 2021. At the onset of the pandemic, our customers implemented protocols intended to protect their patrons and guests from potential COVID-19 exposure and re-establish customer confidence in the gaming and hospitality industry. These measures included enhanced sanitization, limitations on public gathering and casino capacity, patron social distancing requirements, limitations on casino operations and amenities, which have limited the number of patrons that are able or who desire to attend these venues. This has also impacted the pace at which demand for our products and services rebounds. With some limitations still in effect, we expect that demand for our products and services will continue to be tempered in the short-term, to the extent gaming activity decreases at our customers’ locations or fails to increase at expected rates of return to pre-pandemic levels and to the extent our customers decide to restrict their capital spending as a result of uncertainty in the industry, or otherwise. As a result, we continue to monitor and manage liquidity levels and we may, from time to time, evaluate available capital resource alternatives on acceptable terms to provide additional financial flexibility. The impact of the COVID-19 pandemic also exacerbates the risks disclosed in our Annual Report on Form 10-K for the year ended December 31, 2020 (the “Annual Report”), including, but not limited to: our ability to comply with the terms of our indebtedness; our ability to generate revenues, earn profits and maintain adequate liquidity; our ability to service existing and attract new customers and maintain our overall competitiveness in the market; the potential for significant fluctuations in demand for our services; overall trends in the gaming industry impacting our business; and potential volatility in our stock price, among other consequences such as cybersecurity exposure.

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2021
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 six months ended June 30, 2021 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 the Annual Report. We evaluate the composition of our revenues to maintain 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 Operations. Revenue Recognition Overview We evaluate the recognition of revenue based on the criteria set forth in Accounting Standards Codification (“ASC”) 606 — Revenue from Contracts with Customers and ASC 842 — Leases, 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. 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.” 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 billing 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. Balances of our contract assets and contract liabilities may fluctuate due to timing of cash collections. The following table summarizes our contract assets and contract liabilities arising from contracts with customers (in thousands): Six Months Ended June 30, 2021 2020 Contract assets (1) Balance at January 1 — current $ 9,240 $ 8,634 Balance at January 1 — non-current 8,321 6,774 Total 17,561 15,408 Balance at June 30 - current 9,994 8,392 Balance at June 30 - non-current 7,252 7,754 Total 17,246 16,146 (Decrease)/increase $ (315) $ 738 Contract liabilities (2) Balance at January 1 — current $ 26,980 $ 28,510 Balance at January 1 — non-current 289 354 Total 27,269 28,864 Balance at June 30 - current 30,694 39,318 Balance at June 30 - non-current 466 103 Total 31,160 39,421 Increase $ 3,891 $ 10,557 (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. We recognized approximately $18.0 million and $17.0 million in revenue that was included in the beginning contract liability balance during the six months ended June 30, 2021 and 2020, respectively. Games Revenues Our products and services include electronic gaming devices, such as Native American Class II offerings and other electronic bingo products, Class III slot machine offerings, VLTs, B2B and B2C digital online gaming activities, accounting and central determinant systems, and other back office systems. We conduct our Games segment business based on results generated from the following major revenue streams: (i) Gaming Operations; (ii) Gaming Equipment and Systems; and (iii) Gaming Other. We recognize our Gaming Operations revenue based on criteria set forth in ASC 842 or ASC 606, as applicable. The amount of lease revenue included in our Gaming Operations revenues and recognized under ASC 842 was approximately $51.7 million and $92.5 million for the three and six months ended June 30, 2021, respectively, and $10.4 million and $44.4 million for the three and six months ended June 30, 2020, respectively. FinTech Revenues Our FinTech products and services include solutions that we offer to gaming establishments to provide their patrons with financial access and deposit-based services supporting digital, cashless and physical cash options across mobile, assisted and self-service channels along with related loyalty and marketing tools, and other information-related products and services. In addition, we provide an end-to-end se curity suite to protect against cyber-related attacks and maintain the necessary secured environments to maintain compliance with applicable regulatory requirements. These solutions include: access to cash and cashless funding at gaming facilities via ATM debit withdrawals, credit card financial access transactions, and POS debit card purchases at casino cages, kiosk and mobile POS devices; federally insured deposit accounts for the CashClub Wallet, check warranty services, self-service ATMs and fully integrated kiosk and maintenance services; self-service loyalty tools and promotion management software; compliance, audit, and data software; casino credit data and reporting services; marketing and promotional offering subscription-based services; and other ancillary offerings. We conduct our FinTech segment business based on results generated from the following major revenue streams: (i) Financial Access Services; (ii) Software and Other; and (iii) Hardware. Hardware revenues are derived from the sale of our financial access and loyalty kiosks and related equipment and are accounted for under ASC 606, unless such transactions meet the definition of a sales type or direct financing lease, which are accounted for under ASC 842. We did not have any new financial access kiosk and related equipment sales contracts accounted for under ASC 842 during the three and six months ended June 30, 2021 and 2020. Restricted Cash Our restricted cash primarily consists of: (i) funds held in connection with certain customer agreements; (ii) deposits held in connection with a sponsorship agreement; (iii) wide area progressive (“WAP”)-related restricted funds; and (iv) internet-related financial access activities. The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the Balance Sheets that sum to the total of the same such amounts shown in the statement of cash flows for the six months ended June 30, 2021 (in thousands). Classification on our Balance Sheets At June 30, 2021 At December 31, 2020 Cash and cash equivalents Cash and cash equivalents $ 340,361 $ 251,706 Restricted cash - current Prepaid expenses and other current assets 848 542 Restricted cash - non-current Other assets 101 101 Total $ 341,310 $ 252,349 Allowance for Credit Losses We continually evaluate the collectability of outstanding balances and maintain an allowance for credit losses related to our trade and other receivables and notes receivable that have been determined to have a high risk of uncollectability, which represents our best estimates of the current expected credit losses to be incurred in the future. To derive our estimates, we analyze historical collection trends and changes in our customer payment patterns, current and expected conditions and market trends along with our operating forecasts, concentration, and creditworthiness when evaluating the adequacy of our allowance for credit losses. In addition, with respect to our check warranty receivables, we are exposed to risk for the losses associated with warranted items that cannot be collected from patrons issuing these items. We evaluate the collectability of the outstanding balances and establish a reserve for the face amount of the current expected credit losses related to these receivables. The provision for doubtful accounts receivable is included within operating expenses and the check warranty loss reserves are included within financial access services cost of revenues in the Statements of Operations. Goodwill Goodwill represents the excess of the purchase price over the identifiable tangible and intangible assets acquired plus liabilities assumed arising from business combinations. We test for impairment annually on a reporting unit basis, at the beginning of our fourth fiscal quarter 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. 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 both 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. To the extent the carrying amount of a reporting unit is less than its estimated fair value, an impairment charge is recorded. The evaluation of impairment of goodwill requires the use of estimates about future operating results. Changes in forecasted operations can materially affect these estimates, which could materially affect our results of operations and financial condition. The estimates of expected future cash flows require significant judgment and are based on assumptions we determined to be reasonable; however, they are unpredictable and inherently uncertain, including, estimates of future growth rates, operating margins and assumptions about the overall economic climate as well as the competitive environment within which we operate. There can be no assurance that our estimates and assumptions made for purposes of our impairment assessments as of the time of evaluation will prove to be accurate predictions of the future. If our assumptions regarding business plans, competitive environments, or anticipated growth rates are not correct, we may be required to record non-cash impairment charges in future periods, whether in connection with our normal review procedures periodically, or earlier, if an indicator of an impairment is present prior to such evaluation. Our reporting units are identified as operating segments or one level below. Reporting units must: (i) engage in business activities from which they earn revenues and incur expenses; (ii) have operating results that are regularly reviewed by our segment management to ascertain the resources to be allocated to the segment and assess its performance; and (iii) have discrete financial information available. As of June 30, 2021, our reporting units included: (i) Games; (ii) Financial Access Services; (iii) Kiosk Sales and Services; (iv) Central Credit Services; (v) Compliance Sales and Services; and (vi) Loyalty Sales and Services. 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, restricted cash, 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. The fair value of long-term accounts payable is estimated by discounting the total obligation using appropriate interest rates. As of June 30, 2021 and December 31, 2020, the fair value of trade and loans receivable approximated the carrying value due to contractual terms generally being slightly over 12 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 (dollars in thousands): Level of Hierarchy Fair Value Outstanding Balance June 30, 2021 Term loan 2 $ 734,728 $ 735,500 Incremental term loan 2 $ 129,319 $ 123,750 Senior unsecured notes 2 $ 296,454 $ 285,381 December 31, 2020 Term loan 2 $ 729,138 $ 735,500 Incremental term loan 2 $ 129,972 $ 124,375 Senior unsecured notes 2 $ 296,083 $ 285,381 Our borrowings’ fair values were determined using Level 2 inputs based on quoted market prices for these securities. Reclassification of Prior Year Balances Reclassifications were made to prior-period Financial Statements to conform to the current period presentation, where applicable. Recent Accounting Guidance Recently Adopted Accounting Guidance Standard Description Date of Adoption Effect on Financial Statements Accounting Standard Update (“ASU”) No. 2019-12 , Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes This ASU simplifies the accounting for income taxes by removing certain exceptions for investments, intraperiod allocations, and interim calculations, and adds guidance to reduce the complexity of applying Topic 740. January 1, 2021 The adoption of this ASU did not have a material effect on our Financial Statements or on our disclosures. Recent Accounting Guidance Not Yet Adopted As of June 30, 2021, we did not identify recently issued accounting guidance that would have a significant impact on our consolidated financial statements.

LEASES

LEASES	6 Months Ended
	Jun. 30, 2021
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 (i) obtain substantially all of the economic benefit from the use of the asset; and (ii) direct the use of the asset. Operating lease right-of-use (“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, and we have elected the practical expedient to account for the lease and non-lease elements as a single lease. 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 10 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, which is based on a fully collateralized and fully amortizing loan with a maturity date the same as the length of the lease that is 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 (short-term) are not accounted for on our Balance Sheets. As of June 30, 2021 and December 31, 2020, our finance leases were not material. Supplemental balance sheet information related to our operating leases is as follows (in thousands): Classification on our Balance Sheets At June 30, 2021 At December 31, 2020 Assets Operating lease ROU assets Other assets, non-current $ 14,369 $ 16,104 Liabilities Current operating lease liabilities Accounts payable and accrued expenses $ 5,410 $ 5,649 Non-current operating lease liabilities Other accrued expenses and liabilities $ 14,160 $ 16,077 Supplemental cash flow information related to leases is as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Cash paid for: Long-term operating leases $ 1,745 $ 1,983 $ 3,370 $ 3,281 Short-term operating leases $ 389 $ 479 $ 819 $ 969 Right-of-use assets obtained in exchange for lease obligations: Operating leases (1) $ 667 $ 156 $ 667 $ 860 (1) The amounts are presented net of current year terminations and exclude amortization for the period. Other information related to lease terms and discount rates is as follows: At June 30, 2021 At December 31, 2020 Weighted Average Remaining Lease Term (in years): Operating leases 3.89 4.16 Weighted Average Discount Rate: Operating leases 5.13 % 5.16 % Components of lease expense, which are included in operating expenses, are as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Operating Lease Cost: Operating lease cost (1) $ 1,456 $ 1,365 $ 2,916 $ 2,737 Variable lease cost $ 385 $ 468 $ 635 $ 912 (1) The amount includes approximately $1.2 million and $2.4 million in non-cash lease expense for the three and six months ended June 30, 2021, respectively, and $1.1 million and $2.2 million for the three and six months ended June 30, 2020, respectively. Maturities of lease liabilities are summarized as follows as of June 30, 2021 (in thousands): Year Ending December 31, Amount 2021 (excluding the six months ended June 30, 2021) $ 3,184 2022 6,160 2023 4,780 2024 3,548 2025 2,889 Thereafter 1,044 Total future minimum lease payments 21,605 Amount representing interest 2,035 Present value of future minimum lease payments 19,570 Current operating lease obligations 5,410 Long-term lease obligations $ 14,160 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 electronic gaming machines (“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 9 - Property and Equipment" for details of our rental pool assets cost and accumulated depreciation. We did not have material sales transactions that qualified for sales-type lease accounting treatment during the three and six months ended June 30, 2021 and 2020. Ou r interest income recognized in connection with sales-type leases executed in the prior periods was not material. Supplemental balance sheet information related to our sales-type leases is as follows (in thousands): Classification on our Balance Sheets At June 30, 2021 At December 31, 2020 Assets Net investment in sales-type leases — current Trade and other receivables, net $ 1,352 $ 1,397 Net investment in sales-type leases — non-current Other receivables $ 372 $ 803
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 (i) obtain substantially all of the economic benefit from the use of the asset; and (ii) direct the use of the asset. Operating lease right-of-use (“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, and we have elected the practical expedient to account for the lease and non-lease elements as a single lease. 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 10 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, which is based on a fully collateralized and fully amortizing loan with a maturity date the same as the length of the lease that is 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 (short-term) are not accounted for on our Balance Sheets. As of June 30, 2021 and December 31, 2020, our finance leases were not material. Supplemental balance sheet information related to our operating leases is as follows (in thousands): Classification on our Balance Sheets At June 30, 2021 At December 31, 2020 Assets Operating lease ROU assets Other assets, non-current $ 14,369 $ 16,104 Liabilities Current operating lease liabilities Accounts payable and accrued expenses $ 5,410 $ 5,649 Non-current operating lease liabilities Other accrued expenses and liabilities $ 14,160 $ 16,077 Supplemental cash flow information related to leases is as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Cash paid for: Long-term operating leases $ 1,745 $ 1,983 $ 3,370 $ 3,281 Short-term operating leases $ 389 $ 479 $ 819 $ 969 Right-of-use assets obtained in exchange for lease obligations: Operating leases (1) $ 667 $ 156 $ 667 $ 860 (1) The amounts are presented net of current year terminations and exclude amortization for the period. Other information related to lease terms and discount rates is as follows: At June 30, 2021 At December 31, 2020 Weighted Average Remaining Lease Term (in years): Operating leases 3.89 4.16 Weighted Average Discount Rate: Operating leases 5.13 % 5.16 % Components of lease expense, which are included in operating expenses, are as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Operating Lease Cost: Operating lease cost (1) $ 1,456 $ 1,365 $ 2,916 $ 2,737 Variable lease cost $ 385 $ 468 $ 635 $ 912 (1) The amount includes approximately $1.2 million and $2.4 million in non-cash lease expense for the three and six months ended June 30, 2021, respectively, and $1.1 million and $2.2 million for the three and six months ended June 30, 2020, respectively. Maturities of lease liabilities are summarized as follows as of June 30, 2021 (in thousands): Year Ending December 31, Amount 2021 (excluding the six months ended June 30, 2021) $ 3,184 2022 6,160 2023 4,780 2024 3,548 2025 2,889 Thereafter 1,044 Total future minimum lease payments 21,605 Amount representing interest 2,035 Present value of future minimum lease payments 19,570 Current operating lease obligations 5,410 Long-term lease obligations $ 14,160 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 electronic gaming machines (“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 9 - Property and Equipment" for details of our rental pool assets cost and accumulated depreciation. We did not have material sales transactions that qualified for sales-type lease accounting treatment during the three and six months ended June 30, 2021 and 2020. Ou r interest income recognized in connection with sales-type leases executed in the prior periods was not material. Supplemental balance sheet information related to our sales-type leases is as follows (in thousands): Classification on our Balance Sheets At June 30, 2021 At December 31, 2020 Assets Net investment in sales-type leases — current Trade and other receivables, net $ 1,352 $ 1,397 Net investment in sales-type leases — non-current Other receivables $ 372 $ 803

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	6 Months Ended
	Jun. 30, 2021
Business Combination and Asset Acquisition [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS We had no material acquisitions for the three and six months ended June 30, 2021. Atrient, Inc. On March 8, 2019, we acquired certain assets of Atrient, Inc. (“Atrient,” the “Seller”), a privately held company that developed and distributed hardware and software applications to gaming operators to enhance gaming patron loyalty, pursuant to an asset purchase agreement. This acquisition included existing contracts with gaming operators, technology, and intellectual property that allow us to provide gaming operators with self-service enrollment, 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 expanded our financial technology solutions offerings within our FinTech segment. Under the terms of the asset purchase agreement, we paid the Seller $20.0 million at the closing of the transaction, $10.0 million one year following the closing and an other $10.0 million during the six months ended June 30, 2021. The related liabilities were recorded at fair value on the acquisition date as part of the consideration transferred and were included in accounts payable and accrued expenses as of December 31, 2020. Furthermore, an additional amount of approximately $9.9 million in contingent consideration was earned by the Seller based upon the achievement of certain revenue targets over the first two years post-closing, which we paid in June 2021. The related liabilities were recorded at fair value on the acquisition date as part of the consideration transferred and were remeasured each reporting period. The inputs used to measure the fair value of our liabilities were categorized as Level 3 in the fair value hierarchy. Contingent consideration liabilities as of December 31, 2020 was approximately $9.9 million, and was included in accounts payable and accrued expenses in our Balance Sheets as of December 31, 2020. Micro Gaming Technologies, Inc. On December 24, 2019, we acquired certain assets of Micro Gaming Technologies, Inc. (“MGT”), a privately held company that developed and distributed kiosks and software applications to gaming patrons to enhance patron loyalty, in an asset purchase agreement. The acquired assets consisted of existing contracts with gaming operators, technology, and intellectual property intended to allow us to provide gaming operators with self-service patron loyalty functionality delivered through stand-alone kiosk equipment and a marketing platform that manages and delivers gaming operators marketing programs through these patron interfaces. This acquisition further expanded our financial technology loyalty offerings within our FinTech segment. Under the terms of the asset purchase agreement, we paid MGT $15.0 million at the closing of the transaction, with an additional $5.0 million due by April 1, 2020 and a final payment of $5.0 million due two years following the date of closing. In the second quarter of 2020, we entered into an amendment to the asset purchase agreement allowing us to remit the additional $5.0 million by July 1, 2020, which we paid in June 2020. The final payment of $5.0 million due by July 1, 2021 was paid in June 2021. The related liabilities were recorded at fair value on the acquisition date as part of the consideration transferred and was included in accounts payable and accrued expenses as of December 31, 2020. The total consideration for this acquisition was approximately $25.0 million. The acquisition did not have a significant impact on our results of operations or financial condition.

FUNDING AGREEMENTS

FUNDING AGREEMENTS	6 Months Ended
	Jun. 30, 2021
A T M Funding Agreement Disclosure [Abstract]
FUNDING AGREEMENTS	FUNDING AGREEMENTS We have commercial arrangements with third-party vendors to provide cash for certain of our fund dispensing devices. For the use of these funds, we pay a usage fee on either the average daily balance of funds utilized multiplied by a contractually defined usage rate or the amounts supplied multiplied by a contractually defined usage rate. These fund usage fees, reflected as interest expense within the Statements of Operations, were approximately $0.9 million and $1.6 million for the three and six months ended June 30, 2021, respectively, and approximately $0.2 million and $1.7 million for the three and six months ended June 30, 2020, 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 remain 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 balance of funds provided from the third parties were approximately $439.1 million and $340.3 million as of June 30, 2021 and December 31, 2020, 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 up to $300 million with the ability to increase the amount as defined within the agreement or otherwise permitted by the vault cash provider. The term of the agreement expires on June 30, 2023 and will automatically renew for additional one-year periods unless either party provides a ninety-day written notice of its intent not to renew. We are responsible for losses of cash in the fund dispensing devices under this agreement, and we self-insure for this type of risk. There were no material losses for the three and six months ended June 30, 2021 and 2020.

TRADE AND OTHER RECEIVABLES

TRADE AND OTHER RECEIVABLES	6 Months Ended
	Jun. 30, 2021
Receivables [Abstract]
TRADE AND OTHER RECEIVABLES	TRADE AND OTHER RECEIVABLESTrade 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 June 30, At December 31, 2021 2020 Trade and other receivables, net Games trade and loans receivables $ 68,384 $ 44,794 FinTech trade and loans receivables 19,782 14,683 Contract assets (1) 17,246 17,561 Net investment in sales-type leases 1,724 2,200 Insurance settlement receivable (2) — 7,650 Other receivables 2,051 1,923 Total trade and other receivables, net 109,187 88,811 Non-current portion of receivables Games trade and loans receivables (1,428) (1,333) FinTech trade and loans receivables (4,430) (4,163) Contract assets (1) (7,252) (8,321) Net investment in sales-type leases (372) (803) Total non-current portion of receivables (13,482) (14,620) Total trade and other receivables, current portion $ 95,705 $ 74,191 (1) Refer to “Note 2 — Basis of Presentation and Summary of Significant Accounting Policies” for a discussion on the contract assets. (2) Refer to “Note 13 — Commitments and Contingencies” for a discussion on the insurance settlement receivable. Allowance for Credit Losses The activity in our allowance for credit losses for the six months ended June 30, 2021 and 2020 is as follows (in thousands): Six Months Ended June 30, 2021 2020 Beginning allowance for credit losses $ (3,689) $ (5,786) Provision (3,806) (4,981) Charge-offs and recoveries 2,705 8,162 Ending allowance for credit losses $ (4,790) $ (2,605)

INVENTORY

INVENTORY	6 Months Ended
	Jun. 30, 2021
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, and is accounted for using the first in, first out method. The inventory is stated at the lower of cost or net realizable value. Inventory consisted of the following (in thousands): At June 30, At December 31, 2021 2020 Inventory Component parts, net of reserves of $1,981 and $1,262 at June 30, 2021 and December 31, 2020, respectively $ 22,686 $ 21,560 Work-in-progress 1,383 182 Finished goods 7,304 6,000 Total inventory $ 31,373 $ 27,742

PREPAID EXPENSES AND OTHER ASSE

PREPAID EXPENSES AND OTHER ASSETS	6 Months Ended
	Jun. 30, 2021
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 current 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 June 30, At December 31, 2021 2020 Prepaid expenses and other current assets Prepaid expenses $ 16,447 $ 11,282 Deposits 5,933 4,133 Restricted cash (1) 848 542 Other 1,676 1,391 Total prepaid expenses and other current assets $ 24,904 $ 17,348 (1) Refer to “Note 2 — Basis of Presentation and Summary of Significant Accounting Policies” for discussion on the composition of the restricted cash balance. The balance of the non-current portion of other assets consisted of the following (in thousands): At June 30, At December 31, 2021 2020 Other assets Operating lease ROU assets $ 14,369 $ 16,104 Prepaid expenses and deposits 4,160 4,952 Debt issuance costs of revolving credit facility 173 267 Other 545 673 Total other assets $ 19,247 $ 21,996

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment consist of the following (dollars in thousands): At June 30, 2021 At December 31, 2020 Useful Life Cost Accumulated Net Book Cost Accumulated Net Book Property and equipment Rental pool - deployed 2-4 $ 228,739 $ 150,446 $ 78,293 $ 216,775 $ 136,975 $ 79,800 Rental pool - undeployed 2-4 21,969 17,961 4,008 21,974 16,680 5,294 FinTech equipment 1-5 32,757 20,925 11,832 33,349 21,947 11,402 Leasehold and building improvements Lease Term 12,417 8,548 3,869 11,352 8,557 2,795 Machinery, office, and other equipment 1-5 40,190 24,936 15,254 45,085 32,053 13,032 Total property and equipment $ 336,072 $ 222,816 $ 113,256 $ 328,535 $ 216,212 $ 112,323 Depreciation expense related to property and equipment totaled approximately $15.9 million and $32.1 million for the three and six months ended June 30, 2021, and approximately $16.3 million and $32.5 million for the three and six months ended June 30, 2020, respectively.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2021
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 $682.0 million at June 30, 2021 and December 31, 2020, respectively. We have the following reporting units: (i) Games; (ii) Financial Access Services; (iii) Kiosk Sales and Services; (iv) Central Credit Services; (v) Compliance Sales and Services; and (vi) Loyalty Sales and Services. 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 our goodwill for impairment on October 1 each year, or more frequently if events or changes in circumstances indicate that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. 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 both 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. To the extent the carrying amount of a reporting unit is less than its estimated fair value, an impairment charge is recorded. There was no impairment identified for our goodwill for the three and six months ended June 30, 2021 and 2020. Other Intangible Assets Other intangible assets consist of the following (dollars in thousands): At June 30, 2021 At December 31, 2020 Useful Life Cost Accumulated Net Book Cost Accumulated Net Book Other intangible assets Contract rights under placement fee agreements 3-7 $ 60,561 $ 32,744 $ 27,817 $ 60,561 $ 28,108 $ 32,453 Customer contracts 3-14 71,975 56,716 15,259 71,975 54,407 17,568 Customer relationships 3-7 231,100 137,032 94,068 231,100 126,549 104,551 Developed technology and software 1-6 325,741 268,883 56,858 313,957 255,771 58,186 Patents, trademarks and other 2-18 19,682 18,600 1,082 19,682 17,813 1,869 Total other intangible assets $ 709,059 $ 513,975 $ 195,084 $ 697,275 $ 482,648 $ 214,627 Amortization expense related to other intangible assets was approximately $14.4 million and $29.1 million for the three and six months ended June 30, 2021, respectively, and approximately $19.3 million and $38.6 million for the three and six months ended June 30, 2020, respectively. There were no placement fees for the three and six months ended June 30, 2021. We paid approximately $0.3 million and $0.9 million in placement fees for the three and six months ended June 30, 2020. We evaluate our other intangible assets for potential impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. During the three and six months ended June 30, 2021, there were no material write-downs of intangible assets. During the three and six months ended June 30, 2020, we recorded a full write-down of assets of approximately $5.9 million , of which $5.5 million and $0.4 million , related to our Games and FinTech business, respectively, for certain of our internally developed and third-party software projects that were not expected to be pursued. This charge was reflected in operating expenses of our Statement of Operations.

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	6 Months Ended
	Jun. 30, 2021
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 June 30, At December 31, 2021 2020 Accounts payable and accrued expenses Vendor commissions payable $ 57,089 $ 39,028 Contract liabilities 30,694 26,980 Payroll and related expenses 22,932 13,357 Trade accounts payable 20,395 15,503 Operating lease liabilities 5,410 5,649 Accrued taxes 2,610 1,329 Financial access processing and related expenses 2,505 1,109 Accrued interest 1,063 1,068 Contingent consideration and acquisition-related liabilities (1) — 24,674 Litigation accrual (2) — 12,727 Other 4,088 3,605 Total accounts payable and accrued expenses $ 146,786 $ 145,029 (1) Refer to “Note 4 — Business Combinations.” (2) Refer to “Note 13 — Commitments and Contingencies.”

LONG-TERM DEBT

LONG-TERM DEBT	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT The following table summarizes our outstanding indebtedness (dollars in thousands): Maturity Interest At June 30, At December 31, Date Rate 2021 2020 Long-term debt $820 million Term Loan Facility 2024 LIBOR+2.75% $ 735,500 $ 735,500 $125 million Incremental Term Loan Facility 2024 LIBOR+10.50% 123,750 124,375 $35 million Revolving Credit Facility 2022 LIBOR+4.50% — — Senior Secured Credit Facilities 859,250 859,875 $375 million 2017 Unsecured Notes 2025 7.50% 285,381 285,381 Total debt 1,144,631 1,145,256 Debt issuance costs and discount (13,754) (16,003) Total debt after debt issuance costs and discount 1,130,877 1,129,253 Current portion of long-term debt (1,250) (1,250) Total long-term debt, net of current portion $ 1,129,627 $ 1,128,003 Senior Secured Credit Facilities Our Senior Secured Credit Facilities consist of: (i) an $820.0 million, seven-year senior secured first lien term loan facility (the “Term Loan Facility”); (ii) a $125.0 million, seven-year senior secured term loan (the “Incremental Term Loan”); and (iii) a $35.0 million, five-year senior secured revolving credit facility (the “Revolving Credit Facility”) provided for under our credit agreement with Everi Payments, as borrower, and Everi Holdings 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 (the “Credit Agreement”). On February 2, 2021, we entered into the Fifth Amendment to our existing Credit Agreement, which reduced the LIBOR and Base Rate floor components of the interest rate of our Term Loan Facility by 0.25% from 1.00% to 0.75% and from 2.00% to 1.75%, respectively, with the LIBOR and Base Rate margins unchanged at 2.75% and 1.75%, respectively. The Term Loan Facility under the Credit Agreement will be subject to a prepayment premium of 1.00% of the principal amount repaid for any voluntary prepayment or mandatory prepayment with proceeds of debt that has a lower effective yield than the repriced Term Loan Facility or any amendment to the repriced Term Loan Facility that reduces the interest rate thereon, in each case, to the extent occurring within six months of the effective date of the Amendment. The maturity of the Term Loan Facility remains May 9, 2024, and no changes were made to the financial covenants or other debt repayment terms. The weighted average interest rate on the Term Loan Facility was 3.50% and 3.54% for the three and six months ended June 30, 2021, respectively. The weighted average interest rate on the Incremental Term Loan was 11.50% for the three and six months ended June 30, 2021. The Incremental Term Loan matures May 9, 2024. The interest rate per annum applicable to the Incremental Term Loan will be, at Everi Payment’s option, the Eurodollar rate plus 10.50% or the base rate plus 9.50%. Voluntary prepayment of the Incremental Term Loan prior to the two-year anniversary of its closing date will be subject to a make-whole premium, and voluntary prepayments for the subsequent six-month period will be subject to a prepayment premium of 1.00% of the principal amount repaid. 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 FinTech, Everi Holdings, and the subsidiary guarantors party thereto including: (a) a perfected first priority p ledge of all the capital stock of Everi FinTech and each domestic direct, wholly owned material restricted subsidiary held by Everi Holdings, Everi FinTech, or any such subsidiary guarantor; and (b) a perfected first priority security interest in substantially all other tangible and intangible assets of Everi Holdings, Everi FinTech, 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 Everi Holdings and such subsidiary guarantors. The Credit Agreement contains certain covenants that, among other things, limit our ability, and the ability of certain of our 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 our affiliates. The Credit Agreement also requires us, together with our subsidiaries, to comply with a maximum consolidated secured leverage ratio. In connection with the issuance of the Incremental Term Loan on April 21, 2020, we also issued warrants to Sagard Credit Partners, LP and Sagard Credit Partners (Cayman), LP (collectively, “Sagard”) to acquire 184,670 and 40,330 shares of our common stock, respectively, with an exercise price equal to $5.37 per share. The warrants were issued in connection with the Incremental Term Loan as further consideration based on the level of participation in the arrangement by Sagard. The warrants were to expire on the fifth anniversary of the date of issuance. The number of shares issuable pursuant to the warrants and the warrant exercise price were subject to adjustment for stock splits, reverse stock splits, stock dividends, recapitalization, mergers and certain other events. In March 2021, the outstanding warrants issued to Sagard were exercised in full. Senior Unsecured Notes Our Senior Unsecured Notes (the “2017 USN”) originally issued in an aggregate principal amount of $375.0 million had an outstanding balance of approximately $285.4 million as of June 30, 2021, for which interest accrues at a rate of 7.50% per annum and is payable semi-annually in arrears on each of June 15 and December 15. Compliance with Debt Covenants

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIESWe 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 the 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. Legal Contingencies 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 may be reasonably estimated. We evaluate legal contingencies at least quarterly and, as appropriate, establish new accruals or adjust existing accruals to reflect: (i) the facts and circumstances known to us at the time, including information regarding negotiations, settlements, rulings, and other relevant events and developments; (ii) the advice and analyses of counsel; and (iii) the assumptions and judgment of management. Legal costs associated with such proceedings are expensed as incurred. Due to the inherent uncertainty of legal proceedings as a result of the procedural, factual, and legal issues involved, the outcomes of our legal contingencies could result in losses in excess of amounts we have accrued. We accrued approximately $14.0 million for the legal contingencies in December 2019 in connection with Fair and Accurate Credit Transactions Act (“FACTA”)-related matters based on ongoing settlement negotiations by and among the various plaintiffs described in the FACTA-related matters discussion below and Everi by and on behalf of itself and Everi FinTech. We expected to recover approximately $7.7 million of the amount accrued from certain of our insurance providers in 2021, for which we had recorded an insurance settlement receivable included within trade and other receivables, net on our Balance Sheets. In addition, we were granted relief from Peleus Insurance Company pursuant to the provisions of our policy. In the first quarter of 2021, we entered into a settlement agreement and received funds from our third-tier insurance carrier in the amount of approximately $1.9 million related to the FACTA matters. We recorded these proceeds against our operating expenses in our Statements of Operations for the first quarter of 2021. In total, the receivables expected have been received in full and the expenses accrued have been paid in full, which resulted in total funds received from our insurance providers of approximately $9.6 million and a net charge of approximately $4.4 million to our Statements of Operations, of which approximately $6.3 million was recorded in December 2019, offset by the reduction of operating expenses of $1.9 million received and recorded in the first quarter of 2021. We did not have any new material legal matters that were accrued as of June 30, 2021. FACTA-related matters: Geraldine Donahue, et. al. v. Everi FinTech, et. al. (“Donahue”) is a putative class action matter filed on December 12, 2018, in the Circuit Court of Cook County, Illinois County Division, Chancery Division. The original defendant was dismissed and the Company was substituted as the defendant on April 22, 2019. Plaintiff, on behalf of himself and others similarly situated, alleges that Everi FinTech and the Company (i) have violated certain provisions of FACTA by their failure, as agent to the original defendant, to properly truncate patron credit card numbers when printing financial access receipts as required under FACTA, and (ii) have been unjustly enriched through the charging of service fees for transactions conducted at the original defendant’s facilities. Plaintiff sought an award of statutory damages, attorney’s fees, and costs. The parties settled this matter on a nationwide class basis. The settlement has since received final approval from the court, and Everi has paid all funds required pursuant to the settlement. Distributions to class members are in process, and a final hearing is set for October 4, 2021, to report to the court on the distribution metrics and determine what remaining unclaimed funds, if any, may be distributed to a nonprofit charitable organization as necessary. 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 FinTech in the United States District Court for the District of Delaware by NRT Technology Corp. and NRT Technology, Inc., 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 FinTech (operating as Global Cash Access Inc.) against the plaintiff entities. Plaintiffs seek compensatory damages, treble damages, and injunctive and declaratory relief. This case is proceeding through the discovery process. We are currently unable to determine the probability of the outcome or estimate the range of reasonably possible loss, if any, in this matter. Zenergy Systems, LLC matter: Zenergy Systems, LLC v. Everi Holdings Inc. is a civil action filed on May 29, 2020 against the Company in the United States District Court for the District of Nevada, Clark County by Zenergy Systems, LLC, alleging breach of contract, breach of a non-disclosure agreement, conversion, breach of the covenant of good faith and fair dealing, and breach of a confidential relationship related to a contract with Everi that expired in November 2019. The plaintiff is seeking compensatory and punitive damages. Everi has counterclaimed against Zenergy alleging breach of contract, breach of implied covenant of good faith and fair dealing, and for declaratory relief. The case is proceeding through the discovery process. We are currently unable to determine the probability of the outcome or estimate the range of reasonably possible loss, if any, in this matter . In addition, we have commitments with respect to certain lease obligations discussed in “Note 3 — Leases” and installment payments under our asset purchase agreements discussed in “Note 4 — Business Combinations.”

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2021
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY On February 28, 2020, our Board of Directors authorized and approved a new share repurchase program granting us the authority to repurchase an amount not to exceed $10.0 million of outstanding Company common stock with no minimum number of shares that the Company is required to repurchase. This repurchase program commenced in the first quarter of 2020 and authorizes us to buy our common stock from time to time in open market transactions, block trades or in private transactions in accordance with trading plans established in accordance with Rules 10b5-1 and 10b-18 of the Securities Exchange Act of 1934, as amended, or by a combination of such methods, including compliance with the Company’s finance agreements. The share repurchase program is subject to available liquidity, general market and economic conditions, alternate uses for the capital and other factors, and may be suspended or discontinued at any time without prior notice. In light of COVID-19, we have suspended our share repurchase program. There were no share repurchases during the three and six months ended June 30, 2021 and 2020 , respectively.

WEIGHTED AVERAGE SHARES OF COMM

WEIGHTED AVERAGE SHARES OF COMMON STOCK	6 Months Ended
	Jun. 30, 2021
Earnings Per Share [Abstract]
WEIGHTED AVERAGE SHARES OF COMMON STOCK	WEIGHTED AVERAGE SHARES OF COMMON STOCK 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 June 30, Six Months Ended June 30, 2021 2020 2021 2020 Weighted average shares Weighted average number of common shares outstanding - basic 88,722 85,122 87,858 84,873 Potential dilution from equity awards (1) 11,308 — 11,146 — Weighted average number of common shares outstanding - diluted (1) 100,030 85,122 99,004 84,873 (1) The were no shares that were anti-dilutive under the treasury stock method for the three months ended June 30, 2021, and there were approximately 0.2 million shares of common stock that were anti-dilutive under the treasury stock method for the six months ended June 30, 2021. We were in a net loss p

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	SHARE-BASED COMPENSATION Equity Incentive Awards Generally, we grant the following types of awards: (i) restricted stock units (“RSUs”) with either time- or performance-based stock units criteria; (ii) time-based restricted stock units; (iii) time-based options; and (iv) market-based options. We estimate forfeiture amounts based on historical patterns. A summary of award activity is as follows (in thousands): Stock Options Restricted Stock Units Outstanding, December 31, 2020 10,261 4,250 Granted — 960 Exercised options or vested shares (1,919) (1,390) Canceled or forfeited (6) (41) Outstanding, June 30, 2021 8,336 3,779

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The income tax provision for the three and six months ended June 30, 2021, reflected an effective income tax rate of 1.1% and 2.7%, respectively, which was less than the statutory federal rate of 21.0%, primarily due to a decrease in our valuation allowance for our deferred tax assets and the benefit from stock option exercises. The decrease in our valuation allowance was primarily due to book income earned during the period. The income tax benefit for the three and six months ended June 30, 2020 reflected an effective income tax rate of 5.7% and 5.9%, which was less than the statutory federal rate of 21.0%, primarily due to an increase in our valuation allowance due to book loss incurred during the period, partially offset by certain indefinite-lived deferred tax assets that can be offset against our indefinite lived deferred tax liabilities. 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 June 30, 2021, we recorded approximately $1.7 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. 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 Operations.

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Jun. 30, 2021
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, the President and Chief Operating 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: (i) Games and (ii) 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; digital online solutions; and ancillary products and services. • The FinTech segment provides solutions directly to gaming establishments to offer their patrons financial access-related services and products, including: access to cash and cashless funding at gaming facilities via debit withdrawals; credit card financial access transactions and POS debit card financial access transactions; check warranty services; kiosks for financial access and other services; self-service enrollment, 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 June 30, Six Months Ended June 30, 2021 2020 2021 2020 Games Revenues Gaming operations $ 73,220 $ 13,859 $ 131,361 $ 59,545 Gaming equipment and systems 26,090 6,983 44,078 18,566 Gaming other 27 11 49 32 Total revenues 99,337 20,853 175,488 78,143 Costs and expenses Cost of revenues (1) Gaming operations 5,342 1,681 10,101 6,226 Gaming equipment and systems 15,248 4,071 25,555 10,895 Gaming other — 456 — 456 Cost of revenues 20,590 6,208 35,656 17,577 Operating expenses 17,565 22,714 32,160 37,519 Research and development 5,854 3,620 11,521 9,816 Depreciation 14,064 14,844 28,627 29,572 Amortization 10,675 15,315 21,659 30,900 Total costs and expenses 68,748 62,701 129,623 125,384 Operating income (loss) $ 30,589 $ (41,848) $ 45,865 $ (47,241) (1) Exclusive of depreciation and amortization. * Rounding may cause variances. Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 FinTech Revenues Financial access services $ 44,840 $ 10,034 $ 83,552 $ 47,007 Software and other 15,604 4,424 32,850 17,118 Hardware 12,801 3,404 19,805 9,756 Total revenues 73,245 17,862 136,207 73,881 Costs and expenses Cost of revenues (1) Financial access services 1,560 511 3,033 4,066 Software and other 1,129 324 2,133 1,198 Hardware 7,670 2,014 11,698 5,904 Cost of revenues 10,359 2,849 16,864 11,168 Operating expenses 30,613 18,889 54,061 42,981 Research and development 2,912 1,573 5,658 4,108 Depreciation 1,867 1,450 3,481 2,965 Amortization 3,694 3,980 7,425 7,719 Total costs and expenses 49,445 28,741 87,489 68,941 Operating income (loss) $ 23,800 $ (10,879) $ 48,718 $ 4,940 (1) Exclusive of depreciation and amortization. * Rounding may cause variances. At June 30, At December 31, 2021 2020 Total assets Games $ 829,699 $ 811,523 FinTech 735,816 665,656 Total assets $ 1,565,515 $ 1,477,179 Major Customers. No sin gle customer accounted for more than 10% of our revenues for the three and six months ended June 30, 2021 and 2020. Our five largest customers accounted for approximately 17% of our revenues for the three and six months ended June 30, 2021, and approximately 23% and 15% of our revenues for the three and six months ended June 30, 2020, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On July 15, 2021, Everi Holdings Inc. issued, at a price of par, $400 million in aggregate principal amount of 5.00% senior unsecured notes due 2029 (the “New Notes”). The New Notes were issued under an indenture dated July 15, 2021 by and among the Company and certain of Everi’s direct and indirect domestic subsidiaries, as guarantors (collectively the “Guarantors”) and Deutsche Bank Trust Company Americas, as trustee (the “Trustee”). The New Notes are fully and unconditionally guaranteed on a senior unsecured basis by the Guarantors. Interest on the New Notes accrues at a rate of 5.00% per annum and is payable semi-annually in arrears on each of January 15 and July 15 (the “Interest Payment Dates”), commencing on January 15, 2022. The Company will make each interest payment to the holders of record on each January 1 and July 1 immediately preceding the Interest Payment Dates. A portion of the proceeds from the issuance of the New Notes was used to redeem in full the 2017 Unsecured Notes, including accrued interest and the early redemption charges, and pay the transaction fees and expenses related to the issuance of the New Notes. On August 3, 2021 (the “Closing Date”), Everi Holdings Inc., as borrower, entered into a new credit agreement with the lenders party thereto and Jefferies Finance LLC, as administrative agent, collateral agent, swing line lender, and a letter of credit issuer, sole lead arranger and sole book manager (the “New Credit Facilities Agreement”). The New Credit Facilities Agreement provides for: (i) a $600 million, seven-year senior secured term loan facility due 2028 issued at 99.75% of par (the “New Term Loan”); and (ii) a $125 million five-year senior secured revolving credit facility due 2026 (the “New Revolver”), which was undrawn at the Closing Date, and together with the New Term Loan (the “New Credit Facilities”). The interest rate per annum applicable to the New Credit Facilities will be, at the Company’s option, either the Eurodollar rate with a 0.50% LIBOR floor plus a margin of 2.50% or the base rate plus a margin of 1.50%. The proceeds from the New Term Loan were used, together with the remaining proceeds from the New Notes and cash on hand, to: (i) prepay in full and terminate all commitments under our Term Loan Facility and Incremental Term Loan; (ii) redeem in full the 2017 Unsecured Notes; and (iii) pay the related transaction fees and expenses with respect to the aforementioned debt instruments.

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	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 six months ended June 30, 2021 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 the Annual Report.
Revenue Recognition	Revenue Recognition Overview We evaluate the recognition of revenue based on the criteria set forth in Accounting Standards Codification (“ASC”) 606 — Revenue from Contracts with Customers and ASC 842 — Leases, 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. 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.” 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 billing 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. Balances of our contract assets and contract liabilities may fluctuate due to timing of cash collections. The following table summarizes our contract assets and contract liabilities arising from contracts with customers (in thousands): Six Months Ended June 30, 2021 2020 Contract assets (1) Balance at January 1 — current $ 9,240 $ 8,634 Balance at January 1 — non-current 8,321 6,774 Total 17,561 15,408 Balance at June 30 - current 9,994 8,392 Balance at June 30 - non-current 7,252 7,754 Total 17,246 16,146 (Decrease)/increase $ (315) $ 738 Contract liabilities (2) Balance at January 1 — current $ 26,980 $ 28,510 Balance at January 1 — non-current 289 354 Total 27,269 28,864 Balance at June 30 - current 30,694 39,318 Balance at June 30 - non-current 466 103 Total 31,160 39,421 Increase $ 3,891 $ 10,557 (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. We recognized approximately $18.0 million and $17.0 million in revenue that was included in the beginning contract liability balance during the six months ended June 30, 2021 and 2020, respectively. Games Revenues Our products and services include electronic gaming devices, such as Native American Class II offerings and other electronic bingo products, Class III slot machine offerings, VLTs, B2B and B2C digital online gaming activities, accounting and central determinant systems, and other back office systems. We conduct our Games segment business based on results generated from the following major revenue streams: (i) Gaming Operations; (ii) Gaming Equipment and Systems; and (iii) Gaming Other. We recognize our Gaming Operations revenue based on criteria set forth in ASC 842 or ASC 606, as applicable. The amount of lease revenue included in our Gaming Operations revenues and recognized under ASC 842 was approximately $51.7 million and $92.5 million for the three and six months ended June 30, 2021, respectively, and $10.4 million and $44.4 million for the three and six months ended June 30, 2020, respectively. FinTech Revenues Our FinTech products and services include solutions that we offer to gaming establishments to provide their patrons with financial access and deposit-based services supporting digital, cashless and physical cash options across mobile, assisted and self-service channels along with related loyalty and marketing tools, and other information-related products and services. In addition, we provide an end-to-end se curity suite to protect against cyber-related attacks and maintain the necessary secured environments to maintain compliance with applicable regulatory requirements. These solutions include: access to cash and cashless funding at gaming facilities via ATM debit withdrawals, credit card financial access transactions, and POS debit card purchases at casino cages, kiosk and mobile POS devices; federally insured deposit accounts for the CashClub Wallet, check warranty services, self-service ATMs and fully integrated kiosk and maintenance services; self-service loyalty tools and promotion management software; compliance, audit, and data software; casino credit data and reporting services; marketing and promotional offering subscription-based services; and other ancillary offerings. We conduct our FinTech segment business based on results generated from the following major revenue streams: (i) Financial Access Services; (ii) Software and Other; and (iii) Hardware. Hardware revenues are derived from the sale of our financial access and loyalty kiosks and related equipment and are accounted for under ASC 606, unless such transactions meet the definition of a sales type or direct financing lease, which are accounted for under ASC 842. We did not have any new financial access kiosk and related equipment sales contracts accounted for under ASC 842 during the three and six months ended June 30, 2021 and 2020.
Restricted Cash	Restricted CashOur restricted cash primarily consists of: (i) funds held in connection with certain customer agreements; (ii) deposits held in connection with a sponsorship agreement; (iii) wide area progressive (“WAP”)-related restricted funds; and (iv) internet-related financial access activities.
Allowance for Credit Losses	Allowance for Credit LossesWe continually evaluate the collectability of outstanding balances and maintain an allowance for credit losses related to our trade and other receivables and notes receivable that have been determined to have a high risk of uncollectability, which represents our best estimates of the current expected credit losses to be incurred in the future. To derive our estimates, we analyze historical collection trends and changes in our customer payment patterns, current and expected conditions and market trends along with our operating forecasts, concentration, and creditworthiness when evaluating the adequacy of our allowance for credit losses. In addition, with respect to our check warranty receivables, we are exposed to risk for the losses associated with warranted items that cannot be collected from patrons issuing these items. We evaluate the collectability of the outstanding balances and establish a reserve for the face amount of the current expected credit losses related to these receivables. The provision for doubtful accounts receivable is included within operating expenses and the check warranty loss reserves are included within financial access services cost of revenues in the Statements of Operations.
Goodwill	Goodwill Goodwill represents the excess of the purchase price over the identifiable tangible and intangible assets acquired plus liabilities assumed arising from business combinations. We test for impairment annually on a reporting unit basis, at the beginning of our fourth fiscal quarter 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. 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 both 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. To the extent the carrying amount of a reporting unit is less than its estimated fair value, an impairment charge is recorded.
Fair Values of Financial Instruments	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.
Recent Accounting Guidance	Recent Accounting Guidance Recently Adopted Accounting Guidance Standard Description Date of Adoption Effect on Financial Statements Accounting Standard Update (“ASU”) No. 2019-12 , Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes This ASU simplifies the accounting for income taxes by removing certain exceptions for investments, intraperiod allocations, and interim calculations, and adds guidance to reduce the complexity of applying Topic 740. January 1, 2021 The adoption of this ASU did not have a material effect on our Financial Statements or on our disclosures. Recent Accounting Guidance Not Yet Adopted As of June 30, 2021, we did not identify recently issued accounting guidance that would 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)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Contract Asset and Liability	The following table summarizes our contract assets and contract liabilities arising from contracts with customers (in thousands): Six Months Ended June 30, 2021 2020 Contract assets (1) Balance at January 1 — current $ 9,240 $ 8,634 Balance at January 1 — non-current 8,321 6,774 Total 17,561 15,408 Balance at June 30 - current 9,994 8,392 Balance at June 30 - non-current 7,252 7,754 Total 17,246 16,146 (Decrease)/increase $ (315) $ 738 Contract liabilities (2) Balance at January 1 — current $ 26,980 $ 28,510 Balance at January 1 — non-current 289 354 Total 27,269 28,864 Balance at June 30 - current 30,694 39,318 Balance at June 30 - non-current 466 103 Total 31,160 39,421 Increase $ 3,891 $ 10,557 (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.
Reconciliation of Cash, Cash Equivalents, and Restricted Cash	The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the Balance Sheets that sum to the total of the same such amounts shown in the statement of cash flows for the six months ended June 30, 2021 (in thousands). Classification on our Balance Sheets At June 30, 2021 At December 31, 2020 Cash and cash equivalents Cash and cash equivalents $ 340,361 $ 251,706 Restricted cash - current Prepaid expenses and other current assets 848 542 Restricted cash - non-current Other assets 101 101 Total $ 341,310 $ 252,349
Reconciliation of Cash, Cash Equivalents, and Restricted Cash	The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the Balance Sheets that sum to the total of the same such amounts shown in the statement of cash flows for the six months ended June 30, 2021 (in thousands). Classification on our Balance Sheets At June 30, 2021 At December 31, 2020 Cash and cash equivalents Cash and cash equivalents $ 340,361 $ 251,706 Restricted cash - current Prepaid expenses and other current assets 848 542 Restricted cash - non-current Other assets 101 101 Total $ 341,310 $ 252,349
Estimated Fair Value and Outstanding Balances of Borrowings	The estimated fair value and outstanding balances of our borrowings are as follows (dollars in thousands): Level of Hierarchy Fair Value Outstanding Balance June 30, 2021 Term loan 2 $ 734,728 $ 735,500 Incremental term loan 2 $ 129,319 $ 123,750 Senior unsecured notes 2 $ 296,454 $ 285,381 December 31, 2020 Term loan 2 $ 729,138 $ 735,500 Incremental term loan 2 $ 129,972 $ 124,375 Senior unsecured notes 2 $ 296,083 $ 285,381
Summary of Recent Accounting Guidance	Recently Adopted Accounting Guidance Standard Description Date of Adoption Effect on Financial Statements Accounting Standard Update (“ASU”) No. 2019-12 , Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes This ASU simplifies the accounting for income taxes by removing certain exceptions for investments, intraperiod allocations, and interim calculations, and adds guidance to reduce the complexity of applying Topic 740. January 1, 2021 The adoption of this ASU did not have a material effect on our Financial Statements or on our disclosures.

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2021
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 June 30, 2021 At December 31, 2020 Assets Operating lease ROU assets Other assets, non-current $ 14,369 $ 16,104 Liabilities Current operating lease liabilities Accounts payable and accrued expenses $ 5,410 $ 5,649 Non-current operating lease liabilities Other accrued expenses and liabilities $ 14,160 $ 16,077
Cash Flow Information	Supplemental cash flow information related to leases is as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Cash paid for: Long-term operating leases $ 1,745 $ 1,983 $ 3,370 $ 3,281 Short-term operating leases $ 389 $ 479 $ 819 $ 969 Right-of-use assets obtained in exchange for lease obligations: Operating leases (1) $ 667 $ 156 $ 667 $ 860
Lease Costs	Other information related to lease terms and discount rates is as follows: At June 30, 2021 At December 31, 2020 Weighted Average Remaining Lease Term (in years): Operating leases 3.89 4.16 Weighted Average Discount Rate: Operating leases 5.13 % 5.16 % Components of lease expense, which are included in operating expenses, are as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Operating Lease Cost: Operating lease cost (1) $ 1,456 $ 1,365 $ 2,916 $ 2,737 Variable lease cost $ 385 $ 468 $ 635 $ 912 (1) The amount includes approximately $1.2 million and $2.4 million in non-cash lease expense for the three and six months ended June 30, 2021, respectively, and $1.1 million and $2.2 million for the three and six months ended June 30, 2020, respectively.
Payments Due	Maturities of lease liabilities are summarized as follows as of June 30, 2021 (in thousands): Year Ending December 31, Amount 2021 (excluding the six months ended June 30, 2021) $ 3,184 2022 6,160 2023 4,780 2024 3,548 2025 2,889 Thereafter 1,044 Total future minimum lease payments 21,605 Amount representing interest 2,035 Present value of future minimum lease payments 19,570 Current operating lease obligations 5,410 Long-term lease obligations $ 14,160
Sales-type Lease	Supplemental balance sheet information related to our sales-type leases is as follows (in thousands): Classification on our Balance Sheets At June 30, 2021 At December 31, 2020 Assets Net investment in sales-type leases — current Trade and other receivables, net $ 1,352 $ 1,397 Net investment in sales-type leases — non-current Other receivables $ 372 $ 803

TRADE AND OTHER RECEIVABLES (Ta

TRADE AND OTHER RECEIVABLES (Tables)	6 Months Ended
	Jun. 30, 2021
Receivables [Abstract]
Schedule of Components of Trade and Other Receivables	The balance of trade and other receivables consisted of the following (in thousands): At June 30, At December 31, 2021 2020 Trade and other receivables, net Games trade and loans receivables $ 68,384 $ 44,794 FinTech trade and loans receivables 19,782 14,683 Contract assets (1) 17,246 17,561 Net investment in sales-type leases 1,724 2,200 Insurance settlement receivable (2) — 7,650 Other receivables 2,051 1,923 Total trade and other receivables, net 109,187 88,811 Non-current portion of receivables Games trade and loans receivables (1,428) (1,333) FinTech trade and loans receivables (4,430) (4,163) Contract assets (1) (7,252) (8,321) Net investment in sales-type leases (372) (803) Total non-current portion of receivables (13,482) (14,620) Total trade and other receivables, current portion $ 95,705 $ 74,191 (1) Refer to “Note 2 — Basis of Presentation and Summary of Significant Accounting Policies” for a discussion on the contract assets. (2) Refer to “Note 13 — Commitments and Contingencies” for a discussion on the insurance settlement receivable.
Activity in Allowance for Credit Losses	The activity in our allowance for credit losses for the six months ended June 30, 2021 and 2020 is as follows (in thousands): Six Months Ended June 30, 2021 2020 Beginning allowance for credit losses $ (3,689) $ (5,786) Provision (3,806) (4,981) Charge-offs and recoveries 2,705 8,162 Ending allowance for credit losses $ (4,790) $ (2,605)

INVENTORY (Tables)

INVENTORY (Tables)	6 Months Ended
	Jun. 30, 2021
Inventory Disclosure [Abstract]
Schedule of Components of Inventory	Inventory consisted of the following (in thousands): At June 30, At December 31, 2021 2020 Inventory Component parts, net of reserves of $1,981 and $1,262 at June 30, 2021 and December 31, 2020, respectively $ 22,686 $ 21,560 Work-in-progress 1,383 182 Finished goods 7,304 6,000 Total inventory $ 31,373 $ 27,742

PREPAID EXPENSES AND OTHER AS_2

PREPAID EXPENSES AND OTHER ASSETS (Tables)	6 Months Ended
	Jun. 30, 2021
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 June 30, At December 31, 2021 2020 Prepaid expenses and other current assets Prepaid expenses $ 16,447 $ 11,282 Deposits 5,933 4,133 Restricted cash (1) 848 542 Other 1,676 1,391 Total prepaid expenses and other current assets $ 24,904 $ 17,348 (1) Refer to “Note 2 — Basis of Presentation and Summary of Significant Accounting Policies” for discussion on the composition of the restricted cash balance.
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 June 30, At December 31, 2021 2020 Other assets Operating lease ROU assets $ 14,369 $ 16,104 Prepaid expenses and deposits 4,160 4,952 Debt issuance costs of revolving credit facility 173 267 Other 545 673 Total other assets $ 19,247 $ 21,996

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of Components of Property, Equipment and Leased Assets	Property and equipment consist of the following (dollars in thousands): At June 30, 2021 At December 31, 2020 Useful Life Cost Accumulated Net Book Cost Accumulated Net Book Property and equipment Rental pool - deployed 2-4 $ 228,739 $ 150,446 $ 78,293 $ 216,775 $ 136,975 $ 79,800 Rental pool - undeployed 2-4 21,969 17,961 4,008 21,974 16,680 5,294 FinTech equipment 1-5 32,757 20,925 11,832 33,349 21,947 11,402 Leasehold and building improvements Lease Term 12,417 8,548 3,869 11,352 8,557 2,795 Machinery, office, and other equipment 1-5 40,190 24,936 15,254 45,085 32,053 13,032 Total property and equipment $ 336,072 $ 222,816 $ 113,256 $ 328,535 $ 216,212 $ 112,323

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Other Intangible Assets	Other intangible assets consist of the following (dollars in thousands): At June 30, 2021 At December 31, 2020 Useful Life Cost Accumulated Net Book Cost Accumulated Net Book Other intangible assets Contract rights under placement fee agreements 3-7 $ 60,561 $ 32,744 $ 27,817 $ 60,561 $ 28,108 $ 32,453 Customer contracts 3-14 71,975 56,716 15,259 71,975 54,407 17,568 Customer relationships 3-7 231,100 137,032 94,068 231,100 126,549 104,551 Developed technology and software 1-6 325,741 268,883 56,858 313,957 255,771 58,186 Patents, trademarks and other 2-18 19,682 18,600 1,082 19,682 17,813 1,869 Total other intangible assets $ 709,059 $ 513,975 $ 195,084 $ 697,275 $ 482,648 $ 214,627

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	6 Months Ended
	Jun. 30, 2021
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Expenses	The following table presents our accounts payable and accrued expenses (in thousands): At June 30, At December 31, 2021 2020 Accounts payable and accrued expenses Vendor commissions payable $ 57,089 $ 39,028 Contract liabilities 30,694 26,980 Payroll and related expenses 22,932 13,357 Trade accounts payable 20,395 15,503 Operating lease liabilities 5,410 5,649 Accrued taxes 2,610 1,329 Financial access processing and related expenses 2,505 1,109 Accrued interest 1,063 1,068 Contingent consideration and acquisition-related liabilities (1) — 24,674 Litigation accrual (2) — 12,727 Other 4,088 3,605 Total accounts payable and accrued expenses $ 146,786 $ 145,029 (1) Refer to “Note 4 — Business Combinations.” (2) Refer to “Note 13 — Commitments and Contingencies.”

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Summary of Outstanding Indebtedness	The following table summarizes our outstanding indebtedness (dollars in thousands): Maturity Interest At June 30, At December 31, Date Rate 2021 2020 Long-term debt $820 million Term Loan Facility 2024 LIBOR+2.75% $ 735,500 $ 735,500 $125 million Incremental Term Loan Facility 2024 LIBOR+10.50% 123,750 124,375 $35 million Revolving Credit Facility 2022 LIBOR+4.50% — — Senior Secured Credit Facilities 859,250 859,875 $375 million 2017 Unsecured Notes 2025 7.50% 285,381 285,381 Total debt 1,144,631 1,145,256 Debt issuance costs and discount (13,754) (16,003) Total debt after debt issuance costs and discount 1,130,877 1,129,253 Current portion of long-term debt (1,250) (1,250) Total long-term debt, net of current portion $ 1,129,627 $ 1,128,003

WEIGHTED AVERAGE SHARES OF CO_2

WEIGHTED AVERAGE SHARES OF COMMON STOCK (Tables)	6 Months Ended
	Jun. 30, 2021
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Common Shares Outstanding	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 June 30, Six Months Ended June 30, 2021 2020 2021 2020 Weighted average shares Weighted average number of common shares outstanding - basic 88,722 85,122 87,858 84,873 Potential dilution from equity awards (1) 11,308 — 11,146 — Weighted average number of common shares outstanding - diluted (1) 100,030 85,122 99,004 84,873 (1) The were no shares that were anti-dilutive under the treasury stock method for the three months ended June 30, 2021, and there were approximately 0.2 million shares of common stock that were anti-dilutive under the treasury stock method for the six months ended June 30, 2021. We were in a net loss p

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
Summary of Award Activity	A summary of award activity is as follows (in thousands): Stock Options Restricted Stock Units Outstanding, December 31, 2020 10,261 4,250 Granted — 960 Exercised options or vested shares (1,919) (1,390) Canceled or forfeited (6) (41) Outstanding, June 30, 2021 8,336 3,779

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
Schedule of Segment Information	The following tables present segment information (in thousands)*: Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Games Revenues Gaming operations $ 73,220 $ 13,859 $ 131,361 $ 59,545 Gaming equipment and systems 26,090 6,983 44,078 18,566 Gaming other 27 11 49 32 Total revenues 99,337 20,853 175,488 78,143 Costs and expenses Cost of revenues (1) Gaming operations 5,342 1,681 10,101 6,226 Gaming equipment and systems 15,248 4,071 25,555 10,895 Gaming other — 456 — 456 Cost of revenues 20,590 6,208 35,656 17,577 Operating expenses 17,565 22,714 32,160 37,519 Research and development 5,854 3,620 11,521 9,816 Depreciation 14,064 14,844 28,627 29,572 Amortization 10,675 15,315 21,659 30,900 Total costs and expenses 68,748 62,701 129,623 125,384 Operating income (loss) $ 30,589 $ (41,848) $ 45,865 $ (47,241) (1) Exclusive of depreciation and amortization. * Rounding may cause variances. Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 FinTech Revenues Financial access services $ 44,840 $ 10,034 $ 83,552 $ 47,007 Software and other 15,604 4,424 32,850 17,118 Hardware 12,801 3,404 19,805 9,756 Total revenues 73,245 17,862 136,207 73,881 Costs and expenses Cost of revenues (1) Financial access services 1,560 511 3,033 4,066 Software and other 1,129 324 2,133 1,198 Hardware 7,670 2,014 11,698 5,904 Cost of revenues 10,359 2,849 16,864 11,168 Operating expenses 30,613 18,889 54,061 42,981 Research and development 2,912 1,573 5,658 4,108 Depreciation 1,867 1,450 3,481 2,965 Amortization 3,694 3,980 7,425 7,719 Total costs and expenses 49,445 28,741 87,489 68,941 Operating income (loss) $ 23,800 $ (10,879) $ 48,718 $ 4,940 (1) Exclusive of depreciation and amortization. * Rounding may cause variances. At June 30, At December 31, 2021 2020 Total assets Games $ 829,699 $ 811,523 FinTech 735,816 665,656 Total assets $ 1,565,515 $ 1,477,179

BUSINESS (Details)

BUSINESS (Details)	6 Months Ended
	Jun. 30, 2021segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of business segments	2

BASIS OF PRESENTATION AND SUM_4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Contract Asset and Liability (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Contract assets
Contract assets, current	$ 9,994	$ 8,392	$ 9,240	$ 8,634
Contract assets, noncurrent	7,252	7,754	8,321	6,774
Total	17,246	16,146	17,561	15,408
(Decrease)/increase	(315)	738
Contract liabilities
Contract liabilities, current	30,694	39,318	26,980	28,510
Contract liabilities, noncurrent	466	103	289	354
Total	31,160	39,421	$ 27,269	$ 28,864
Increase	$ 3,891	$ 10,557

BASIS OF PRESENTATION AND SUM_5

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Disaggregation of Revenue [Line Items]
Contract with customer liability			$ 18,000	$ 17,000
Revenues	$ 172,582	$ 38,715	$ 311,695	152,024
Contractual terms of trade and loans receivable			12 months
Games
Disaggregation of Revenue [Line Items]
Revenues	99,337	20,853	$ 175,488	78,143
Games | Gaming operations, leased equipment
Disaggregation of Revenue [Line Items]
Revenues	$ 51,700	$ 10,400	$ 92,500	$ 44,400

BASIS OF PRESENTATION AND SUM_6

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Reconciliation of Cash, Cash Equivalents, and Restricted Cash (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2019
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 340,361	$ 251,706
Restricted cash - current	848	542
Total	341,310	252,349	$ 257,822	$ 296,610
Cash and cash equivalents
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	340,361	251,706
Prepaid expenses and other current assets
Cash and Cash Equivalents [Line Items]
Restricted cash - current	848	542
Other assets
Cash and Cash Equivalents [Line Items]
Restricted cash - non-current	$ 101	$ 101

BASIS OF PRESENTATION AND SUM_7

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Estimated Fair Value and Outstanding Balances of Borrowings (Details) - Level 2 - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Fair Value | Term loan
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	$ 734,728	$ 729,138
Fair Value | Incremental term loan
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	129,319	129,972
Fair Value | Senior Unsecured Debt
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	296,454	296,083
Outstanding Balance | Term loan
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	735,500	735,500
Outstanding Balance | Incremental term loan
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	123,750	124,375
Outstanding Balance | Senior Unsecured Debt
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	$ 285,381	$ 285,381

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Lessee, Lease, Description [Line Items]
Sales-type lease, revenue	$ 0	$ 0
Minimum
Lessee, Lease, Description [Line Items]
Renewal term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Renewal term	10 years

LEASES - Balance Sheet Informat

LEASES - Balance Sheet Information (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Leases [Abstract]
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other assets	Other assets
Operating lease ROU assets	$ 14,369	$ 16,104
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accounts payable and accrued expenses	Accounts payable and accrued expenses
Current operating lease liabilities	$ 5,410	$ 5,649
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	us-gaap:OtherLiabilitiesNoncurrent	us-gaap:OtherLiabilitiesNoncurrent
Non-current operating lease liabilities	$ 14,160	$ 16,077

LEASES - Cash Flow Information

LEASES - Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Cash paid for:
Long-term operating leases	$ 1,745	$ 1,983	$ 3,370	$ 3,281
Short-term operating leases	389	479	819	969
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$ 667	$ 156	$ 667	$ 860

LEASES - Lease Costs (Details)

LEASES - Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Weighted Average Remaining Lease Term (in years):
Operating leases	3 years 10 months 20 days		3 years 10 months 20 days		4 years 1 month 28 days
Weighted Average Discount Rate:
Operating leases	5.13%		5.13%		5.16%
Operating Lease Cost:
Operating lease cost	$ 1,456	$ 1,365	$ 2,916	$ 2,737
Variable lease cost	385	468	635	912
Non-cash lease expense	$ 1,200	$ 1,100	$ 2,399	$ 2,195

LEASES - Payments Due (Details)

LEASES - Payments Due (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Amount
2021 (excluding the six months ended June 30, 2021)	$ 3,184
2022	6,160
2023	4,780
2024	3,548
2025	2,889
Thereafter	1,044
Total future minimum lease payments	21,605
Amount representing interest	2,035
Present value of future minimum lease payments	19,570
Current operating lease liabilities	5,410	$ 5,649
Long-term lease obligations	$ 14,160	$ 16,077

LEASES - Sales-type Lease (Deta

LEASES - Sales-type Lease (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Leases [Abstract]
Net investment in sales-type leases — current	$ 1,352	$ 1,397
Net investment in sales-type leases — non-current	$ 372	$ 803

BUSINESS COMBINATIONS (Details)

BUSINESS COMBINATIONS (Details) - USD ($) $ in Millions	Dec. 24, 2021	Jul. 01, 2021	Jul. 01, 2020	Apr. 01, 2020	Mar. 08, 2020	Dec. 24, 2019	Mar. 08, 2019	Jun. 30, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Revenue target achievement								2 years
Atrient
Business Acquisition [Line Items]
Contingent consideration liability							$ 9.9		$ 9.9
Atrient | FinTech Segment
Business Acquisition [Line Items]
Payments to acquire businesses					$ 10		$ 20	$ 10
Micro Gaming Technologies, Inc. | FinTech Segment
Business Acquisition [Line Items]
Payments to acquire businesses			$ 5	$ 5		$ 15
Total consideration transferred						$ 25
Micro Gaming Technologies, Inc. | FinTech Segment | Forecast
Business Acquisition [Line Items]
Payments to acquire businesses	$ 5	$ 5

FUNDING AGREEMENTS (Details)

FUNDING AGREEMENTS (Details) - Indemnification Guarantee - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Contract Cash Solutions Agreement
Funding Agreements
Cash usage fees incurred	$ 900,000	$ 200,000	$ 1,600,000	$ 1,700,000
Outstanding balance	439,100,000		439,100,000		$ 340,300,000
Contract Cash Solutions Agreement, as amended
Funding Agreements
Maximum amount	$ 300,000,000		$ 300,000,000
Renewal period			1 year
Guarantor obligations, non-renewal notice period			90 days

TRADE AND OTHER RECEIVABLES - S

TRADE AND OTHER RECEIVABLES - Schedule of Components of Trade and Other Receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Trade and other receivables, net
Contract assets	$ 17,246	$ 17,561
Net investment in sales-type leases	1,724	2,200
Insurance settlement receivable	0	7,650
Other receivables	2,051	1,923
Total trade and other receivables, net	109,187	88,811
Non-current portion of receivables	(13,482)	(14,620)
Contract assets	(7,252)	(8,321)
Net investment in sales-type leases	(372)	(803)
Total trade and other receivables, current portion	95,705	74,191
Gaming operations
Trade and other receivables, net
Trade receivables, net	68,384	44,794
Non-current portion of receivables	(1,428)	(1,333)
FinTech
Trade and other receivables, net
Trade receivables, net	19,782	14,683
Non-current portion of receivables	$ (4,430)	$ (4,163)

TRADE AND OTHER RECEIVABLES - A

TRADE AND OTHER RECEIVABLES - Activity in Allowance for Credit Losses (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning allowance for credit losses	$ (3,689)	$ (5,786)
Provision	(3,806)	(4,981)
Charge-offs and recoveries	2,705	8,162
Ending allowance for credit losses	$ (4,790)	$ (2,605)

INVENTORY (Details)

INVENTORY (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Inventory
Component parts, reserves	$ 1,981	$ 1,262
Component parts, net of reserves of $1,981 and $1,262 at June 30, 2021 and December 31, 2020, respectively	22,686	21,560
Work-in-progress	1,383	182
Finished goods	7,304	6,000
Total inventory	$ 31,373	$ 27,742

PREPAID EXPENSES AND OTHER AS_3

PREPAID EXPENSES AND OTHER ASSETS (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Prepaid expenses and other current assets
Prepaid expenses	$ 16,447	$ 11,282
Deposits	5,933	4,133
Restricted cash	848	542
Other	1,676	1,391
Total prepaid expenses and other current assets	24,904	17,348
Other assets
Operating lease ROU assets	14,369	16,104
Prepaid expenses and deposits	4,160	4,952
Debt issuance costs of revolving credit facility	173	267
Other	545	673
Total other assets	$ 19,247	$ 21,996

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of Components of Property, Equipment and Leased Assets (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Cost	$ 336,072	$ 328,535
Accumulated Depreciation	222,816	216,212
Net Book Value	113,256	112,323
Rental pool - deployed
Property, Plant and Equipment [Line Items]
Cost	228,739	216,775
Accumulated Depreciation	150,446	136,975
Net Book Value	$ 78,293	79,800
Rental pool - deployed | Minimum
Property, Plant and Equipment [Line Items]
Useful Life	2 years
Rental pool - deployed | Maximum
Property, Plant and Equipment [Line Items]
Useful Life	4 years
Rental pool - undeployed
Property, Plant and Equipment [Line Items]
Cost	$ 21,969	21,974
Accumulated Depreciation	17,961	16,680
Net Book Value	$ 4,008	5,294
Rental pool - undeployed | Minimum
Property, Plant and Equipment [Line Items]
Useful Life	2 years
Rental pool - undeployed | Maximum
Property, Plant and Equipment [Line Items]
Useful Life	4 years
Machinery, office, and other equipment
Property, Plant and Equipment [Line Items]
Cost	$ 40,190	45,085
Accumulated Depreciation	24,936	32,053
Net Book Value	15,254	13,032
Machinery, office, and other equipment | FinTech
Property, Plant and Equipment [Line Items]
Cost	32,757	33,349
Accumulated Depreciation	20,925	21,947
Net Book Value	$ 11,832	11,402
Machinery, office, and other equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful Life	1 year
Machinery, office, and other equipment | Minimum | FinTech
Property, Plant and Equipment [Line Items]
Useful Life	1 year
Machinery, office, and other equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful Life	5 years
Machinery, office, and other equipment | Maximum | FinTech
Property, Plant and Equipment [Line Items]
Useful Life	5 years
Leasehold and building improvements
Property, Plant and Equipment [Line Items]
Cost	$ 12,417	11,352
Accumulated Depreciation	8,548	8,557
Net Book Value	$ 3,869	$ 2,795

PROPERTY AND EQUIPMENT - Narrat

PROPERTY AND EQUIPMENT - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Property, Plant and Equipment [Abstract]
Depreciation	$ 15,931	$ 16,294	$ 32,108	$ 32,537

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 681,992,000		$ 681,992,000		$ 681,974,000
Impairment of goodwill	0	$ 0	0	$ 0
Amortization of intangible assets	14,400,000	19,300,000	29,100,000	38,600,000
Placement fee	0	300,000	0	900,000
Impairment of intangible assets	$ 0	5,900,000	$ 0	5,900,000
Games
Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets		5,500,000		5,500,000
FinTech
Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets		$ 400,000		$ 400,000

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Other Intangible Assets (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Cost	$ 709,059	$ 697,275
Accumulated Amortization	513,975	482,648
Net Book Value	195,084	214,627
Contract rights under placement fee agreements
Finite-Lived Intangible Assets [Line Items]
Cost	60,561	60,561
Accumulated Amortization	32,744	28,108
Net Book Value	$ 27,817	32,453
Contract rights under placement fee agreements | Minimum
Finite-Lived Intangible Assets [Line Items]
Useful Life	3 years
Contract rights under placement fee agreements | Maximum
Finite-Lived Intangible Assets [Line Items]
Useful Life	7 years
Customer contracts
Finite-Lived Intangible Assets [Line Items]
Cost	$ 71,975	71,975
Accumulated Amortization	56,716	54,407
Net Book Value	$ 15,259	17,568
Customer contracts | Minimum
Finite-Lived Intangible Assets [Line Items]
Useful Life	3 years
Customer contracts | Maximum
Finite-Lived Intangible Assets [Line Items]
Useful Life	14 years
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Cost	$ 231,100	231,100
Accumulated Amortization	137,032	126,549
Net Book Value	$ 94,068	104,551
Customer relationships | Minimum
Finite-Lived Intangible Assets [Line Items]
Useful Life	3 years
Customer relationships | Maximum
Finite-Lived Intangible Assets [Line Items]
Useful Life	7 years
Developed technology and software
Finite-Lived Intangible Assets [Line Items]
Cost	$ 325,741	313,957
Accumulated Amortization	268,883	255,771
Net Book Value	$ 56,858	58,186
Developed technology and software | Minimum
Finite-Lived Intangible Assets [Line Items]
Useful Life	1 year
Developed technology and software | Maximum
Finite-Lived Intangible Assets [Line Items]
Useful Life	6 years
Patents, trademarks and other
Finite-Lived Intangible Assets [Line Items]
Cost	$ 19,682	19,682
Accumulated Amortization	18,600	17,813
Net Book Value	$ 1,082	$ 1,869
Patents, trademarks and other | Minimum
Finite-Lived Intangible Assets [Line Items]
Useful Life	2 years
Patents, trademarks and other | Maximum
Finite-Lived Intangible Assets [Line Items]
Useful Life	18 years

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2019
Accounts payable and accrued expenses
Vendor commissions payable	$ 57,089	$ 39,028
Contract liabilities	30,694	26,980	$ 39,318	$ 28,510
Payroll and related expenses	22,932	13,357
Trade accounts payable	20,395	15,503
Operating lease liabilities	5,410	5,649
Accrued taxes	2,610	1,329
Financial access processing and related expenses	2,505	1,109
Accrued interest	1,063	1,068
Contingent consideration and acquisition-related liabilities	0	24,674
Litigation accrual	0	12,727
Other	4,088	3,605
Total accounts payable and accrued expenses	$ 146,786	$ 145,029

LONG-TERM DEBT - Summary of Out

LONG-TERM DEBT - Summary of Outstanding Indebtedness (Details) - USD ($)	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Apr. 21, 2020	Dec. 31, 2018	Dec. 31, 2017	May 09, 2017
Debt Instrument [Line Items]
Total debt	$ 1,144,631,000	$ 1,145,256,000
Debt issuance costs and discount	(13,754,000)	(16,003,000)
Total debt after debt issuance costs and discount	1,130,877,000	1,129,253,000
Current portion of long-term debt	(1,250,000)	(1,250,000)
Total long-term debt, net of current portion	$ 1,129,627,000	1,128,003,000
Senior Secured Term Loan Facility | New Credit Agreement, dated May 9, 2017
Debt Instrument [Line Items]
Principal amount of debt						$ 820,000,000
Senior Secured Term Loan Facility | New Credit Agreement, dated May 9, 2017 | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread	2.75%
Incremental term loan | Incremental Term Loan Credit Agreement Dated Twenty One April Two Thousand Twenty
Debt Instrument [Line Items]
Total debt	$ 123,750,000	124,375,000
Principal amount of debt			$ 125,000,000
Incremental term loan | Incremental Term Loan Credit Agreement Dated Twenty One April Two Thousand Twenty | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread	10.50%
Revolving Credit Facility | New Credit Agreement, dated May 9, 2017
Debt Instrument [Line Items]
Total debt	$ 0	0
Principal amount of debt						$ 35,000,000
Revolving Credit Facility | New Credit Agreement, dated May 9, 2017 | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread	4.50%
Senior Secured Term Loan
Debt Instrument [Line Items]
Total debt	$ 735,500,000	735,500,000
Senior secured notes
Debt Instrument [Line Items]
Total debt	859,250,000	859,875,000
Senior Unsecured Debt
Debt Instrument [Line Items]
Total debt	$ 285,381,000	$ 285,381,000
Senior Unsecured Debt | 2017 Unsecured Notes
Debt Instrument [Line Items]
Principal amount of debt				$ 375,000,000	$ 375,000,000
Interest rate	7.50%				7.50%

LONG-TERM DEBT - Narrative (Det

LONG-TERM DEBT - Narrative (Details) - USD ($)	Feb. 02, 2021	Apr. 21, 2020	May 09, 2017	Jun. 30, 2021	Jun. 30, 2021	Feb. 01, 2021	Dec. 31, 2020	Dec. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Total debt				$ 1,144,631,000	$ 1,144,631,000		$ 1,145,256,000
Senior secured notes
Debt Instrument [Line Items]
Total debt				859,250,000	859,250,000		859,875,000
Senior Secured Term Loan
Debt Instrument [Line Items]
Total debt				735,500,000	735,500,000		735,500,000
Senior Unsecured Debt
Debt Instrument [Line Items]
Total debt				$ 285,381,000	$ 285,381,000		285,381,000
Incremental Term Loan Credit Agreement Dated Twenty One April Two Thousand Twenty | Sagard Credit Partners, LP | Common Stock
Debt Instrument [Line Items]
Number of shares called by warrants (in shares)		184,670
Exercise price per share (in dollars per share)		$ 5.37
Incremental Term Loan Credit Agreement Dated Twenty One April Two Thousand Twenty | Sagard Credit Partners (Cayman), LP | Common Stock
Debt Instrument [Line Items]
Number of shares called by warrants (in shares)		40,330
Exercise price per share (in dollars per share)		$ 5.37
Incremental Term Loan Credit Agreement Dated Twenty One April Two Thousand Twenty | Senior secured notes
Debt Instrument [Line Items]
Debt term		7 years
Credit Agreement Dated February Second Two Thousand Twenty One | Federal Funds Effective Swap Rate
Debt Instrument [Line Items]
Basis spread	0.25%
Credit Agreement Dated February Second Two Thousand Twenty One | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread	2.75%
Floor interest rate	0.75%					1.00%
Credit Agreement Dated February Second Two Thousand Twenty One | Base Rate
Debt Instrument [Line Items]
Basis spread	1.75%
Floor interest rate	1.75%					2.00%
Credit Agreement Dated February Second Two Thousand Twenty One | Senior Secured Term Loan
Debt Instrument [Line Items]
Percentage of prepayment premium of principal amount of term loan	1.00%
Period after closing date prepayment is subject to a prepayment premium	6 months
2017 Unsecured Notes | Senior Unsecured Debt
Debt Instrument [Line Items]
Principal amount of debt								$ 375,000,000	$ 375,000,000
Interest rate				7.50%	7.50%				7.50%
Senior Secured Term Loan Facility | New Credit Agreement, dated May 9, 2017
Debt Instrument [Line Items]
Principal amount of debt			$ 820,000,000
Debt term			7 years
Weighted average interest rate during period				3.50%	3.54%
Senior Secured Term Loan Facility | New Credit Agreement, dated May 9, 2017 | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread					2.75%
Senior Secured Term Loan Facility | Incremental Term Loan Credit Agreement Dated Twenty One April Two Thousand Twenty
Debt Instrument [Line Items]
Voluntary prepayments period subject to make-whole premium		2 years
Period after second anniversary subject to premium		6 months
Prepayment penalty		1.00%
Incremental term loan | Incremental Term Loan Credit Agreement Dated Twenty One April Two Thousand Twenty
Debt Instrument [Line Items]
Principal amount of debt		$ 125,000,000
Weighted average interest rate during period				11.50%	11.50%
Total debt				$ 123,750,000	$ 123,750,000		124,375,000
Incremental term loan | Incremental Term Loan Credit Agreement Dated Twenty One April Two Thousand Twenty | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread					10.50%
Revolving Credit Facility | New Credit Agreement, dated May 9, 2017
Debt Instrument [Line Items]
Principal amount of debt			$ 35,000,000
Debt term			5 years
Total debt				$ 0	$ 0		$ 0
Revolving Credit Facility | New Credit Agreement, dated May 9, 2017 | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread					4.50%
Eurodollar Borrowings | Incremental Term Loan Credit Agreement Dated Twenty One April Two Thousand Twenty | Eurodollar
Debt Instrument [Line Items]
Basis spread		10.50%
Base Rate Borrowings | Incremental Term Loan Credit Agreement Dated Twenty One April Two Thousand Twenty | Base Rate
Debt Instrument [Line Items]
Basis spread		9.50%

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended
	Dec. 31, 2019	Mar. 31, 2021	Jun. 30, 2021
Gain Contingencies [Line Items]
Litigation expense	$ 14
Expected recovery			$ 7.7
Insurance Settlement
Gain Contingencies [Line Items]
Litigation expense		$ 4.4
Proceeds from insurance settlement, operating		1.9
Proceeds from insurance settlement		$ 9.6
Recovery of direct costs	$ 6.3

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details)	Feb. 28, 2020USD ($)
February Twenty Twenty Stock Repurchase Program
Class of Stock [Line Items]
Stock repurchase program, authorized amount	$ 10,000,000

WEIGHTED AVERAGE SHARES OF CO_3

WEIGHTED AVERAGE SHARES OF COMMON STOCK (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Weighted average shares
Weighted average number of common shares outstanding - basic (in shares)	88,722,000	85,122,000	87,858,000	84,873,000
Potential dilution from equity awards (in shares)	11,308,000	0	11,146,000	0
Weighted average number of common shares outstanding - diluted (in shares)	100,030,000	85,122,000	99,004,000	84,873,000
Anti-dilutive equity awards excluded from computation of earnings per share (in shares)	0	0	200,000	0

SHARE-BASED COMPENSATION - Summ

SHARE-BASED COMPENSATION - Summary of Award Activity (Details) shares in Thousands	6 Months Ended
	Jun. 30, 2021shares
Stock Options
Stock Options
Outstanding balance at beginning of period (in shares)	10,261
Granted (in shares)	0
Exercised options or vested (in shares)	(1,919)
Canceled or forfeited (in shares)	(6)
Outstanding balance at end of period (in shares)	8,336
Restricted Stock Units
Restricted Stock Units
Outstanding balance at beginning of period (in shares)	4,250
Granted (in shares)	960
Exercised options or vested (in shares)	(1,390)
Canceled or forfeited (in shares)	(41)
Outstanding balance at end of period (in shares)	3,779

SHARE-BASED COMPENSATION - Narr

SHARE-BASED COMPENSATION - Narrative (Details) shares in Millions	Jun. 30, 2021shares
Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant (in shares)	5

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Effective income tax rate	1.10%	5.70%	2.70%	5.90%
Statutory federal rate			21.00%	21.00%
Unrecognized tax benefits	$ 1.7		$ 1.7

SEGMENT INFORMATION - Schedule

SEGMENT INFORMATION - Schedule of Segment Information (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Revenues
Revenues		$ 172,582	$ 38,715	$ 311,695	$ 152,024
Costs and expenses
Operating expenses		48,178	41,603	86,221	80,501
Research and development		8,766	5,193	17,179	13,924
Depreciation		15,931	16,294	32,108	32,537
Amortization		14,369	19,295	29,084	38,619
Total costs and expenses		118,193	91,442	217,112	194,326
Operating income (loss)		54,389	(52,727)	94,583	(42,302)
Total assets
Total assets		1,565,515		1,565,515		$ 1,477,179
Games
Revenues
Revenues		99,337	20,853	175,488	78,143
Costs and expenses
Cost of revenues	[1]	20,590	6,208	35,656	17,577
Operating expenses		17,565	22,714	32,160	37,519
Research and development		5,854	3,620	11,521	9,816
Depreciation		14,064	14,844	28,627	29,572
Amortization		10,675	15,315	21,659	30,900
Total costs and expenses		68,748	62,701	129,623	125,384
Operating income (loss)		30,589	(41,848)	45,865	(47,241)
Total assets
Total assets		829,699		829,699		811,523
Games | Gaming operations
Revenues
Revenues		73,220	13,859	131,361	59,545
Costs and expenses
Cost of revenues	[1]	5,342	1,681	10,101	6,226
Games | Gaming equipment and systems
Revenues
Revenues		26,090	6,983	44,078	18,566
Costs and expenses
Cost of revenues	[1]	15,248	4,071	25,555	10,895
Games | Gaming other
Revenues
Revenues		27	11	49	32
Costs and expenses
Cost of revenues	[1]	0	456	0	456
FinTech
Revenues
Revenues		73,245	17,862	136,207	73,881
Costs and expenses
Cost of revenues	[1]	10,359	2,849	16,864	11,168
Operating expenses		30,613	18,889	54,061	42,981
Research and development		2,912	1,573	5,658	4,108
Depreciation		1,867	1,450	3,481	2,965
Amortization		3,694	3,980	7,425	7,719
Total costs and expenses		49,445	28,741	87,489	68,941
Operating income (loss)		23,800	(10,879)	48,718	4,940
Total assets
Total assets		735,816		735,816		$ 665,656
FinTech | Financial access services
Revenues
Revenues		44,840	10,034	83,552	47,007
Costs and expenses
Cost of revenues	[1]	1,560	511	3,033	4,066
FinTech | Software and other
Revenues
Revenues		15,604	4,424	32,850	17,118
Costs and expenses
Cost of revenues	[1]	1,129	324	2,133	1,198
FinTech | Hardware
Revenues
Revenues		12,801	3,404	19,805	9,756
Costs and expenses
Cost of revenues	[1]	$ 7,670	$ 2,014	$ 11,698	$ 5,904
[1]	(1) Exclusive of depreciation and amortization.

SEGMENT INFORMATION - Narrative

SEGMENT INFORMATION - Narrative (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Five largest customers | Customer risk | Revenue from Contract with Customer
Revenue, Major Customer [Line Items]
Concentration risk	17.00%	23.00%	17.00%	15.00%

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event	Aug. 03, 2021USD ($)	Jul. 15, 2021USD ($)
Credit Agreement Dated August Third Two Thousand Twenty One | Senior Secured Term Loan Facility
Subsequent Event [Line Items]
Principal amount of debt	$ 600,000,000
Debt term	7 years
Issuance of par, percentage	0.9975
Credit Agreement Dated August Third Two Thousand Twenty One | Revolving Credit Facility
Subsequent Event [Line Items]
Principal amount of debt	$ 125,000,000
Debt term	5 years
New Credit Facilities
Subsequent Event [Line Items]
Basis spread	1.50%
New Credit Facilities | London Interbank Offered Rate (LIBOR)
Subsequent Event [Line Items]
Floor interest rate	0.50%
New Credit Facilities | Base Rate
Subsequent Event [Line Items]
Basis spread	2.50%
Senior Unsecured Debt | Senior Unsecured Notes Due 2029
Subsequent Event [Line Items]
Principal amount of debt		$ 400,000,000
Interest rate		5.00%