Atlanticus (ATLC) 10-Q 14 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Aug. 07, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Atlanticus Holdings Corp
Entity Central Index Key	1,464,343
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		13,911,011
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2015

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Assets
Unrestricted cash and cash equivalents	$ 46,328	$ 39,925
Restricted cash and cash equivalents	16,859	22,741
Loans and fees receivable:
Loans and fees receivable, net (of $18,198 and $15,730 in deferred revenue and $16,295 and $19,957 in allowances for uncollectible loans and fees receivable at June 30, 2015 and December 31, 2014, respectively)	120,085	105,897
Loans and fees receivable, at fair value	11,512	18,255
Loans and fees receivable pledged as collateral under structured financings, at fair value	27,464	34,905
Rental merchandise, net of depreciation	12,006	14,177
Property at cost, net of depreciation	6,472	7,036
Investments in equity-method investees	12,901	15,833
Deposits	981	1,589
Prepaid expenses and other assets	17,324	7,997
Total assets	271,932	268,355
Liabilities
Accounts payable and accrued expenses	40,401	39,968
Notes Payable to Bank	84,514	78,749
Notes Payable, Related Parties	20,000	20,000
Notes payable associated with structured financings, at fair value	28,685	36,511
Convertible senior notes	64,537	64,752
Income tax liability	21,594	20,933
Total liabilities	$ 259,731	$ 260,913
Commitments and contingencies (Note 9)
Equity
Common stock, no par value, 150,000,000 shares authorized: 15,370,667 shares issued and outstanding (including 1,459,233 loaned shares to be returned) at June 30, 2015; and 15,308,971 shares issued and outstanding (including 1,459,233 loaned shares to be returned) at December 31, 2014	$ 0	$ 0
Additional paid-in capital	210,762	210,519
Accumulated other comprehensive loss	(685)	(1,841)
Retained deficit	(197,873)	(201,237)
Total shareholders’ equity	12,204	7,441
Noncontrolling interests	(3)	1
Total equity	12,201	7,442
Total liabilities and equity	$ 271,932	$ 268,355

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Loans and fees receivable:
Loans and fees receivable, deferred revenue	$ 18,200	$ 15,700
Loans and Leases Receivable, Allowance	$ 16,300	$ 20,000
Equity
Common stock, par value	$ 0	$ 0
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	15,370,667	15,308,971
Common stock, shares outstanding	15,370,667	15,308,971
Common stock, loaned shares to be returned	1,459,233	1,459,233
Loans and Fees Receivable [Member]
Loans and fees receivable:
Loans and fees receivable, deferred revenue	$ 18,198	$ 15,730
Loans and Leases Receivable, Allowance	$ 16,295	$ 19,957

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Interest income:
Consumer loans, including past due fees	$ 16,869	$ 17,387	$ 34,312	$ 37,344
Other	10	37	42	274
Total interest income	16,879	17,424	34,354	37,618
Interest expense	(4,529)	(6,158)	(9,086)	(12,345)
Net interest income before fees and related income on earning assets and provision for losses on loans and fees receivable	12,350	11,266	25,268	25,273
Fees and related income on earning assets	12,751	22,196	25,970	55,081
Net recovery of (losses upon) charge off of loans and fees receivable recorded at fair value, net of recoveries	9,991	50	20,363	(1,835)
Provision for losses on loans and fees receivable recorded at net realizable value	(5,961)	(6,731)	(9,129)	(14,606)
Net interest income, fees and related income on earning assets	29,131	26,781	62,472	63,913
Other operating income:
Servicing income	1,390	1,234	2,950	2,474
Other income	92	254	359	1,321
Equity in income of equity-method investees	707	841	1,782	3,247
Total other operating income	2,189	2,329	5,091	7,042
Other operating expense:
Salaries and benefits	4,322	4,664	8,442	9,762
Card and loan servicing	9,608	12,956	19,879	26,734
Marketing and solicitation	332	631	818	1,393
Depreciation, primarily related to rental merchandise	9,961	16,573	22,807	42,281
Other	4,261	4,791	11,433	10,331
Total other operating expense	28,484	39,615	63,379	90,501
Income (loss) before income taxes	2,836	(10,505)	4,184	(19,546)
Income tax expense	(1,440)	(673)	(822)	(2,655)
Discontinued operations:
Net income (loss)	1,396	(11,178)	3,362	(22,201)
Net loss (income) attributable to noncontrolling interests	1	0	2	(151)
Net income (loss) attributable to controlling interests	$ 1,397	$ (11,178)	$ 3,364	$ (22,352)
Net (loss) income attributable to controlling interests per common share-basic (in dollars per share)	$ 0.10	$ (0.80)	$ 0.24	$ (1.59)
Net (loss) income attributable to controlling interests per common share-diluted (in dollars per share)	$ 0.10	$ (0.80)	$ 0.24	$ (1.59)

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 1,396	$ (11,178)	$ 3,362	$ (22,201)
Other comprehensive income (loss):
Foreign currency translation adjustment	583	386	140	447
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, Net of Tax	0	0	1,535	0
Income tax (expense) benefit related to other comprehensive income (loss)	(200)	(11)	(519)	23
Comprehensive income (loss)	1,779	(10,803)	4,518	(21,731)
Comprehensive loss (income) attributable to noncontrolling interests	1	0	2	(151)
Comprehensive income (loss) attributable to controlling interests	$ 1,780	$ (10,803)	$ 4,520	$ (21,882)

Consolidated Statements of Equi

Consolidated Statements of Equity (Unaudited) - 6 months ended Jun. 30, 2015 - USD ($)	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Other Comprehensive Loss [Member]	Retained Deficit [Member]	Noncontrolling Interests [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	1,667
Proceeds from Stock Options Exercised	$ 4,000		$ 4,000
Balance (in shares) at Dec. 31, 2014		15,308,971
Balance at Dec. 31, 2014	7,442,000	$ 0	210,519,000	$ (1,841,000)	$ (201,237,000)	$ 1,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures		106,334
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	(2,000)					(2,000)
Amortization of deferred stock-based compensation costs	437,000		437,000
Redemption and retirement of shares (in shares)		(46,305)
Redemption and retirement of shares	(123,000)		(123,000)
Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options	(75,000)		(75,000)
Net income (loss)	3,362,000				3,364,000	(2,000)
Foreign currency translation adjustment, net of tax				1,156,000
Balance (in shares) at Jun. 30, 2015		15,370,667
Balance at Jun. 30, 2015	$ 12,201,000	$ 0	$ 210,762,000	$ (685,000)	$ (197,873,000)	$ (3,000)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Statement of Cash Flows [Abstract]
Proceeds from Stock Options Exercised			$ 4	$ 0
Operating activities
Net income (loss)	$ 1,396	$ (11,178)	3,362	(22,201)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation of rental merchandise	9,370	15,735	21,623	40,746
Depreciation, amortization and accretion, net			1,056	643
Losses upon charge off of loans and fees receivable recorded at fair value			3,050	8,719
Provision for losses on loans and fees receivable			9,129	14,606
Interest expense from accretion of discount on convertible senior notes			235	321
Income from accretion of discount associated with receivables purchases			(18,914)	(16,438)
Unrealized gain on loans and fees receivable and underlying notes payable held at fair value			(2,430)	(4,359)
Income from equity-method investments	(707)	(841)	(1,782)	(3,247)
Changes in assets and liabilities:
(Increase) decrease in uncollected fees on earning assets			(394)	121
Increase in income tax liability			90	2,589
Decrease (increase) in deposits			608	(494)
Increase (decrease) in accounts payable and accrued expenses			515	(11,502)
Additions to rental merchandise			(19,451)	(22,975)
Other			(6,904)	(1,096)
Net cash used in operating activities			(10,207)	(14,567)
Investing activities
Decrease (increase) in restricted cash			5,889	(207)
Proceeds from equity-method investees			4,714	6,332
Investments in earning assets			(127,418)	(100,915)
Proceeds from earning assets			137,397	122,617
Purchases and development of property, net of disposals			(616)	(3,183)
Net cash provided by investing activities			19,966	24,644
Payments of Distributions to Affiliates			(2)	(145)
Financing activities
Purchase and retirement of outstanding stock			(123)	(31)
Proceeds from borrowings			88,802	28,322
Repayment of borrowings			(91,960)	(56,445)
Net cash used in financing activities			(3,279)	(28,299)
Effect of exchange rate changes on cash			(77)	270
Net decrease (increase) in unrestricted cash			6,403	(17,952)
Unrestricted cash and cash equivalents at beginning of period			39,925	50,873	$ 50,873
Unrestricted cash and cash equivalents at end of period	$ 46,328	$ 32,921	46,328	32,921	$ 39,925
Supplemental cash flow information
Cash paid for interest			8,941	18,602
Net cash income tax payments			737	66
Supplemental non-cash information
Issuance of stock options and restricted stock			281	931
Notes payable associated with capital leases			$ 0	$ 159

Description of Our Business

Description of Our Business	6 Months Ended
	Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Our Business	Description of Our Business Our accompanying consolidated financial statements include the accounts of Atlanticus Holdings Corporation (the “Company”) and those entities we control. We are primarily focused on providing financial services. Through our subsidiaries, we offer an array of financial products and services to a market largely represented by credit risks that regulators classify as “sub-prime.” As discussed further below, we reflect our business lines within two reportable segments: Credit and Other Investments; and Auto Finance. See also Note 3, “Segment Reporting,” for further details.

Segment Reporting

Segment Reporting	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting We operate primarily within one industry consisting of two reportable segments by which we manage our business. Our two reportable segments are: Credit and Other Investments, and Auto Finance. As of both June 30, 2015 and December 31, 2014 , we did not have a material amount of long-lived assets located outside of the U.S., and only a negligible portion of our 2015 and 2014 revenues were generated outside of the U.S. We measure the profitability of our reportable segments based on their income after allocation of specific costs and corporate overhead; however, our segment results do not reflect any charges for internal capital allocations among our segments. Overhead costs are allocated based on headcounts and other applicable measures to better align costs with the associated revenues. Summary operating segment information (in thousands) is as follows: Three months ended June 30, 2015 Credit and Other Investments Auto Finance Total Interest income: Consumer loans, including past due fees $ 9,898 $ 6,971 $ 16,869 Other 10 — 10 Total interest income 9,908 6,971 16,879 Interest expense (4,228 ) (301 ) (4,529 ) Net interest income before fees and related income on earning assets and provision for losses on loans and fees receivable $ 5,680 $ 6,670 $ 12,350 Fees and related income on earning assets $ 12,683 $ 68 $ 12,751 Servicing income $ 1,179 $ 211 $ 1,390 Depreciation of rental merchandise (9,370 ) — (9,370 ) Equity in income of equity-method investees $ 707 $ — $ 707 Income before income taxes $ 1,186 $ 1,650 $ 2,836 Income tax expense $ (896 ) $ (544 ) $ (1,440 ) Six months ended June 30, 2015 Credit and Other Investments Auto Finance Total Interest income: Consumer loans, including past due fees $ 20,618 $ 13,694 $ 34,312 Other 42 — 42 Total interest income 20,660 13,694 34,354 Interest expense (8,479 ) (607 ) (9,086 ) Net interest income before fees and related income on earning assets and provision for losses on loans and fees receivable $ 12,181 $ 13,087 $ 25,268 Fees and related income on earning assets $ 25,756 $ 214 $ 25,970 Servicing income $ 2,538 $ 412 $ 2,950 Depreciation of rental merchandise $ (21,623 ) $ — $ (21,623 ) Equity in income of equity-method investees $ 1,782 $ — $ 1,782 Income before income taxes $ 607 $ 3,577 $ 4,184 Income tax benefit (expense) $ 352 $ (1,174 ) $ (822 ) Total assets $ 202,510 $ 69,422 $ 271,932 Three months ended June 30, 2014 Credit and Other Investments Auto Finance Total Interest income: Consumer loans, including past due fees $ 11,492 $ 5,895 $ 17,387 Other 37 — 37 Total interest income 11,529 5,895 17,424 Interest expense (5,812 ) (346 ) (6,158 ) Net interest income before fees and related income on earning assets and provision for losses on loans and fees receivable $ 5,717 $ 5,549 $ 11,266 Fees and related income on earning assets $ 22,155 $ 41 $ 22,196 Servicing income $ 1,075 $ 159 $ 1,234 Depreciation of rental merchandise (15,735 ) — (15,735 ) Equity in income of equity-method investees $ 841 $ — $ 841 (Loss) income before income taxes $ (11,661 ) $ 1,156 $ (10,505 ) Income tax expense $ (316 ) $ (357 ) $ (673 ) Six months ended June 30, 2014 Credit and Other Investments Auto Finance Total Interest income: Consumer loans, including past due fees $ 25,888 $ 11,456 $ 37,344 Other 274 — 274 Total interest income 26,162 11,456 37,618 Interest expense (11,644 ) (701 ) (12,345 ) Net interest income before fees and related income on earning assets and provision for losses on loans and fees receivable $ 14,518 $ 10,755 $ 25,273 Fees and related income on earning assets $ 54,957 $ 124 $ 55,081 Servicing income $ 2,130 $ 344 $ 2,474 Depreciation of rental merchandise $ (40,746 ) $ — $ (40,746 ) Equity in income of equity-method investees $ 3,247 $ — $ 3,247 (Loss) income before income taxes $ (21,724 ) $ 2,178 $ (19,546 ) Income tax expense $ (1,971 ) $ (684 ) $ (2,655 ) Total assets $ 237,163 $ 62,089 $ 299,252

Shareholders' Equity

Shareholders' Equity	6 Months Ended
	Jun. 30, 2015
Stockholders' Equity Note [Abstract]
Shareholders' Equity	Shareholders' Equity Retired Shares During the three and six months ended June 30, 2015 , we repurchased and contemporaneously retired 24,498 and 46,305 shares of our common stock at an aggregate cost of $68,299 and $122,552 , respectively, pursuant to open market purchases and the return of stock by holders of equity incentive awards to pay tax withholding obligations. During the three and six months ended June 30, 2014 , we repurchased and contemporaneously retired 1,546 and 12,327 shares of our common stock at an aggregate cost of $4,252 and $30,881 , pursuant to the return of stock by holders of equity incentive awards to pay tax withholding obligations. We had 1,459,233 loaned shares outstanding at June 30, 2015 and December 31, 2014 , which were originally lent in connection with our November 2005 issuance of convertible senior notes. We retire lent shares as they are returned to us.

Investments in Equity-Method In

Investments in Equity-Method Investees	6 Months Ended
	Jun. 30, 2015
Equity Method Investments and Joint Ventures [Abstract]
Investments in Equity-Method Investees	Investments in Equity-Method Investees Our equity-method investment outstanding at June 30, 2015 consists of our 66.7% interest in a joint venture formed to purchase a credit card receivable portfolio. Our 50.0% interest in a joint venture, which was formed to purchase the outstanding notes issued out of the structured financing trust underlying our Non-U.S. Acquired Portfolio, was consolidated as of December 31, 2014. This was a result of our distribution of certain assets to an unrelated third-party partner in that entity for their interest. Accordingly, as of June 30, 2015 and December 31, 2014 only one equity-method investee was included in our financial statements. The results of operations associated with the joint venture prior to consolidation are included in the tables below. In the following tables, we summarize (in thousands) combined balance sheet and results of operations data for our equity-method investees: As of June 30, 2015 December 31, 2014 Loans and fees receivable pledged as collateral under structured financings, at fair value $ 18,425 $ 22,571 Total assets $ 19,410 $ 23,831 Total liabilities $ 61 $ 82 Members’ capital $ 19,349 $ 23,749 Three months ended June 30, Six months ended June 30, 2015 2014 2015 2014 Net interest income, fees and related income on earning assets $ 1,067 $ 1,193 $ 2,684 $ 5,309 Total other operating income $ — $ 44 $ — $ 93 Net income $ 874 $ 896 $ 2,281 $ 4,676 Net income attributable to our equity investment in investee $ 707 $ 841 $ 1,782 $ 3,247 The above tables include the economics associated with our aforementioned 50.0% interest in the joint venture that purchased in March 2011 the outstanding notes issued out of our Non-U.S. Acquired Portfolio structured financing trust prior to its consolidation in December 2014. Separate financial data for this entity prior to its consolidation are as follows: As of December 31, 2014 Investments in non-marketable debt securities, at fair value $ — Total assets $ — Total liabilities $ — Members’ capital $ — Three Months Ended June 30, 2014 Six Months Ended June 30, 2014 Net interest (cost) income, fees and related income on earning assets $ (287 ) $ 1,698 Net (loss) income $ (300 ) $ 1,674 Net (loss) income attributable to our equity investment in investee $ (150 ) $ 837

Fair Values of Assets and Liabi

Fair Values of Assets and Liabilities	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
Fair Values of Assets and Liabilities	Fair Values of Assets and Liabilities Valuations and Techniques for Assets Our assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. The table below summarizes (in thousands) by fair value hierarchy the June 30, 2015 and December 31, 2014 fair values and carrying amounts of (1) our assets that are required to be carried at fair value in our consolidated financial statements and (2) our assets not carried at fair value, but for which fair value disclosures are required: Assets – As of June 30, 2015 (1) Quoted Prices in Active Significant Other Significant Carrying Amount of Assets Loans and fees receivable, net for which it is practicable to estimate fair value $ — $ — $ 122,581 $ 117,390 Loans and fees receivable, net for which it is not practicable to estimate fair value (2) $ — $ — $ — $ 2,695 Loans and fees receivable, at fair value $ — $ — $ 11,512 $ 11,512 Loans and fees receivable pledged as collateral, at fair value $ — $ — $ 27,464 $ 27,464 Assets – As of December 31, 2014 (1) Quoted Prices in Active Significant Other Significant Carrying Amount of Assets Loans and fees receivable, net for which it is practicable to estimate fair value $ — $ — $ 111,010 $ 101,753 Loans and fees receivable, net for which it is not practicable to estimate fair value (2) $ — $ — $ — $ 4,144 Loans and fees receivable, at fair value $ — $ — $ 18,255 $ 18,255 Loans and fees receivable pledged as collateral, at fair value $ — $ — $ 34,905 $ 34,905 (1) For cash, deposits and other short-term investments (including our investments in rental merchandise), the carrying amount is a reasonable estimate of fair value. (2) We do not provide fair value for this portion of our loans and fees receivable, net because it is not practicable to do so. These loans and fees receivable consist of a variety of receivables that are largely start-up in nature and for which we have neither sufficient history nor a comparable peer group from which we can calculate fair value. For those asset classes above that are required to be carried at fair value in our consolidated financial statements, gains and losses associated with fair value changes are detailed on our fees and related income on earning assets table within Note 2, “Significant Accounting Policies and Consolidated Financial Statement Components.” For Level 3 assets carried at fair value measured on a recurring basis using significant unobservable inputs, the following table presents (in thousands) a reconciliation of the beginning and ending balances for the six months ended June 30, 2015 and June 30, 2014 : Loans and Fees Loans and Fees Total Balance at January 1, 2015 $ 18,255 $ 34,905 $ 53,160 Total gains—realized/unrealized: Net revaluations of loans and fees receivable pledged as collateral under structured financings, at fair value — 2,462 2,462 Net revaluations of loans and fees receivable, at fair value 750 — 750 Settlements, net (7,449 ) (9,903 ) (17,352 ) Impact of foreign currency translation (44 ) — (44 ) Balance at June 30, 2015 $ 11,512 $ 27,464 $ 38,976 Balance at January 1, 2014 $ 12,080 $ 88,132 $ 100,212 Total gains—realized/unrealized: Net revaluations of loans and fees receivable pledged as collateral under structured financings, at fair value — 4,867 4,867 Net revaluations of loans and fees receivable, at fair value 1,800 — 1,800 Settlements, net (4,391 ) (22,315 ) (26,706 ) Impact of foreign currency translation — 1,004 1,004 Balance at June 30, 2014 $ 9,489 $ 71,688 $ 81,177 The unrealized gains and losses for assets within the Level 3 category presented in the tables above include changes in fair value that are attributable to both observable and unobservable inputs. Net Revaluation of Loans and Fees Receivable. We record the net revaluation of loans and fees receivable (including those pledged as collateral) in the fees and related income on earning assets category in our consolidated statements of operations, specifically as changes in fair value of loans and fees receivable recorded at fair value. For Level 3 assets carried at fair value measured on a recurring basis using significant unobservable inputs, the following table presents (in thousands) quantitative information about the valuation techniques and the inputs used in the fair value measurement as of June 30, 2015 and December 31, 2014 : Quantitative Information about Level 3 Fair Value Measurements Fair Value Measurements Fair Value at June 30, 2015 Valuation Technique Unobservable Input Range (Weighted Average)(1) Loans and fees receivable, at fair value $ 11,512 Discounted cash flows Gross yield 17.4% to 25.9% (21.0%) Principal payment rate 1.0% to 3.8% (2.2%) Expected credit loss rate 5.1% to 15.8% (9.7%) Servicing rate 5.5% to 15.6% (9.8%) Discount rate 15.9% to 16.2% (16.1%) Loans and fees receivable pledged as collateral under structured financings, at fair value $ 27,464 Discounted cash flows Gross yield 29.2 % Principal payment rate 2.7 % Expected credit loss rate 12.7 % Servicing rate 11.2 % Discount rate 15.9 % Quantitative Information about Level 3 Fair Value Measurements Fair Value Measurements Fair Value at December 31, 2014 Valuation Technique Unobservable Input Range (Weighted Average)(1) Loans and fees receivable, at fair value $ 18,255 Discounted cash flows Gross yield 17.9% to 25.6% (21.0%) Principal payment rate 1.5% to 3.6% (2.3%) Expected credit loss rate 7.4% to 13.7% (9.9%) Servicing rate 7.4% to 15.1% (10.5%) Discount rate 15.9% to 16.2% (16.1%) Loans and fees receivable pledged as collateral under structured financings, at fair value $ 34,905 Discounted cash flows Gross yield 27.2 % Principal payment rate 2.7 % Expected credit loss rate 13.5 % Servicing rate 11.0 % Discount rate 15.9 % (1) Our loans and fees receivable, pledged as collateral under structured financings, at fair value consist of a single portfolio with one set of assumptions. As such, no range is given. Valuations and Techniques for Liabilities Our assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the liability. The table below summarizes (in thousands) by fair value hierarchy the June 30, 2015 and December 31, 2014 fair values and carrying amounts of (1) our liabilities that are required to be carried at fair value in our consolidated financial statements and (2) our liabilities not carried at fair value, but for which fair value disclosures are required: Liabilities – As of June 30, 2015 Quoted Prices in Active Significant Other Significant Carrying Amount of Liabilities Liabilities not carried at fair value CAR revolving credit facility $ — $ — $ 31,700 $ 31,700 ACC amortizing debt facility $ — $ — $ — $ — Amortizing debt facilities $ — $ — $ 51,290 $ 51,290 Revolving credit facility $ — $ — $ — $ — U.K. credit card accounts revolving credit facility $ — $ — $ 1,524 $ 1,524 Senior secured term loan $ — $ — $ 20,000 $ 20,000 5.875% convertible senior notes $ — $ 38,828 $ — $ 64,537 Liabilities carried at fair value Economic sharing arrangement liability $ — $ — $ 82 $ 82 Notes payable associated with structured financings, at fair value $ — $ — $ 28,685 $ 28,685 Liabilities - As of December 31, 2014 Quoted Prices in Active Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Carrying Amount of Liabilities Liabilities not carried at fair value CAR revolving credit facility $ — $ — $ 28,500 $ 28,500 ACC amortizing debt facility $ — $ — $ 125 $ 125 Amortizing debt facilities $ — $ — $ 42,200 $ 42,200 Revolving credit facility $ — $ — $ 4,000 $ 4,000 U.K. credit card accounts revolving credit facility $ — $ — $ 3,924 $ 3,924 Senior secured term loan $ — $ — $ 20,000 $ 20,000 5.875% convertible senior notes $ — $ 37,662 $ — $ 64,302 Liabilities carried at fair value Economic sharing arrangement liability $ — $ — $ 119 $ 119 Notes payable associated with structured financings, at fair value $ — $ — $ 36,511 $ 36,511 For our material Level 3 liabilities carried at fair value measured on a recurring basis using significant unobservable inputs, the following table presents (in thousands) a reconciliation of the beginning and ending balances for the six months ended June 30, 2015 and 2014 . Notes Payable Associated with 2015 2014 Beginning balance, January 1 $ 36,511 $ 94,523 Total (gains) losses—realized/unrealized: Net revaluations of notes payable associated with structured financings, at fair value 782 2,308 Repayments on outstanding notes payable, net (8,608 ) (22,425 ) Impact of foreign currency translation — 1,103 Ending balance, June 30 $ 28,685 $ 75,509 The unrealized gains and losses for liabilities within the Level 3 category presented in the tables above include changes in fair value that are attributable to both observable and unobservable inputs. We provide below a brief description of the valuation techniques used for Level 3 liabilities. Net Revaluation of Notes Payable Associated with Structured Financings, at Fair Value. We record the net revaluations of notes payable associated with structured financings, at fair value, in the changes in fair value of notes payable associated with structured financings line item within the fees and related income on earning assets category of our consolidated statements of operations. For material Level 3 liabilities carried at fair value measured on a recurring basis using significant unobservable inputs, the following table presents (in thousands) quantitative information about the valuation techniques and the inputs used in the fair value measurement for the periods ended June 30, 2015 and December 31, 2014 : Quantitative Information about Level 3 Fair Value Measurements Fair Value Measurements Fair Value at June 30, 2015 (in Thousands) Valuation Technique Unobservable Input Weighted Average Notes payable associated with structured financings, at fair value $ 28,685 Discounted cash flows Gross yield 29.2 % Principal payment rate 2.7 % Expected credit loss rate 12.7 % Discount rate 15.9 % Quantitative Information about Level 3 Fair Value Measurements Fair Value Measurements Fair Value at December 31, 2014 (in Thousands) Valuation Technique Unobservable Input Weighted Average Notes payable associated with structured financings, at fair value $ 36,511 Discounted cash flows Gross yield 27.2 % Principal payment rate 2.7 % Expected credit loss rate 13.5 % Discount rate 15.9 % Other Relevant Data Other relevant data (in thousands) as of June 30, 2015 and December 31, 2014 concerning certain assets and liabilities we carry at fair value are as follows: As of June 30, 2015 Loans and Fees Loans and Fees Receivable Pledged as Collateral under Structured Financings at Fair Value Aggregate unpaid principal balance within loans and fees receivable that are reported at fair value $ 15,995 $ 32,379 Aggregate fair value of loans and fees receivable that are reported at fair value $ 11,512 $ 27,464 Aggregate fair value of receivables carried at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) $ 20 $ 40 Aggregate excess of balance of unpaid principal receivables within loans and fees receivable that are reported at fair value and are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) over the fair value of such loans and fees receivable $ 728 $ 1,016 As of December 31, 2014 Loans and Fees Loans and Fees Aggregate unpaid principal balance within loans and fees receivable that are reported at fair value $ 22,785 $ 41,449 Aggregate fair value of loans and fees receivable that are reported at fair value $ 18,255 $ 34,905 Aggregate fair value of receivables carried at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) $ 93 $ 39 Aggregate excess of balance of unpaid principal receivables within loans and fees receivable that are reported at fair value and are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) over the fair value of such loans and fees receivable $ 647 $ 1,695 Notes Payable Notes Payable Associated with Structured Financings, at Fair Value as of June 30, 2015 Notes Payable Associated with Structured Financings, at Fair Value as of December 31, 2014 Aggregate unpaid principal balance of notes payable $ 112,628 $ 121,236 Aggregate fair value of notes payable $ 28,685 $ 36,511

Notes Payable

Notes Payable	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Notes Payable	Notes Payable Notes Payable Associated with Structured Financings, at Fair Value Scheduled (in millions) in the table below are (1) the carrying amounts of structured financing notes secured by certain credit card receivables and reported at fair value as of June 30, 2015 and December 31, 2014 , (2) the outstanding face amounts of structured financing notes secured by certain credit card receivables and reported at fair value as of June 30, 2015 , and (3) the carrying amounts of the credit card receivables and restricted cash that provide the exclusive means of repayment for the notes (i.e., lenders have recourse only to the specific credit card receivables and restricted cash underlying each respective facility and cannot look to our general credit for repayment) as of June 30, 2015 and December 31, 2014 . Carrying Amounts at Fair Value as of June 30, 2015 December 31, 2014 Amortizing securitization facility issued out of our upper-tier originated portfolio master trust (stated maturity of December 2015), outstanding face amount of $112.6 million bearing interest at a weighted average 5.2% interest rate (4.9% as of December 31, 2014), which is secured by credit card receivables and restricted cash aggregating $28.7 million ($36.5 million as of December 31, 2014) in carrying amount $ 28.7 $ 36.5 Contractual payment allocations within these credit cards receivable structured financings provide for a priority distribution of cash flows to us to service the credit card receivables, a distribution of cash flows to pay interest and principal due on the notes, and a distribution of all excess cash flows (if any) to us. The structured financing facility in the above table is amortizing down along with collections of the underlying receivables and there are no provisions within the debt agreement that allow for acceleration or bullet repayment of the facility prior to its scheduled expiration date. The aggregate carrying amount of the credit card receivables and restricted cash that provide security for the $28.7 million in fair value of the structured financing note in the above table is $28.7 million , which means that we have no aggregate exposure to pre-tax equity loss associated with the above structured financing arrangement at June 30, 2015 . Beyond our role as servicer of the underlying assets within the credit cards receivable structured financings, we have provided no other financial or other support to the structures, and we have no explicit or implicit arrangements that could require us to provide financial support to the structures. Notes Payable, at Face Value and Notes Payable to Related Parties Other notes payable outstanding as of June 30, 2015 and December 31, 2014 that are secured by the financial and operating assets of either the borrower, another of our subsidiaries or both, include the following, scheduled (in millions); except as otherwise noted, the assets of our holding company (Atlanticus Holdings Corporation) are subject to creditor claims under these scheduled facilities: As of June 30, 2015 December 31, 2014 Revolving credit facilities at a weighted average rate equal to 3.7% (3.7% at December 31, 2014) secured by the financial and operating assets of CAR and another of our borrowing subsidiaries with a combined aggregate carrying amount of $69.3 million ($75.4 million at December 31, 2014) Revolving credit facility (expiring October 4, 2017) (1) (2) $ 31.7 $ 28.5 Revolving credit facility (expiring May 17, 2015) (2) — 4.0 Amortizing facilities at a weighted average rate equal to 5.2% (5.4% at December 31, 2014) secured by certain receivables, rental streams and restricted cash with a combined aggregate carrying amount of $56.3 million ($42.2 million as of December 31, 2014) Amortizing debt facility (expiring July 15, 2015) (3) — 0.5 Amortizing debt facility (expiring May 14, 2016) (3) (4) 29.0 7.8 Amortizing debt facility (expiring April 17, 2016) (3) (4) 18.7 30.0 Amortizing debt facility (expiring August 1, 2016) (3) (4) 3.6 3.9 Other facilities Senior secured term loan to related parties (expiring November 25, 2015) that is secured by certain assets of the Company with an annual rate equal to 9.0% (5) 20.0 20.0 Amortizing debt facility (repaid in March 2015) — 0.1 Revolving credit facility associated with our credit card accounts in the U.K. that can be drawn to the extent of outstanding eligible principal receivables up to £5.0 million, expiring December 1, 2016 with an annual rate equal to the lender’s cost of funds plus 7.0% (9.1% as of June 30, 2015 and 9.2% as of December 31, 2014) secured by certain receivables and restricted cash with a combined aggregate carrying amount of $3.1 million ($4.1 million as of December 31, 2014) 1.5 3.9 Total notes payable outstanding $ 104.5 $ 98.7 (1) Loan is subject to certain affirmative covenants, including a coverage ratio, a leverage ratio and a collateral performance test, the failure of which could result in required early repayment of all or a portion of the outstanding balance by our CAR Auto Finance operations. (2) Loans are from the same lender and are cross-collateralized; thus, combined security interests are subject to claims upon the default of either lending arrangement. The assets of Atlanticus Holdings Corporation are not subject to creditor claims arising due to asset performance-related covenants under this loan. (3) Loans are subject to certain affirmative covenants tied to default rates and other performance metrics the failure of which could result in required early repayment of the remaining unamortized balances of the notes. (4) These notes were modified to either extend the maturity date, increase the loaned amount or both. (5) See Related Party Transactions under Item 2. "Management’s Discussion and Analysis of Financial Condition and Results of Operations" for additional information regarding this note.

Convertible Senior Notes

Convertible Senior Notes	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Convertible Senior Notes	Convertible Senior Notes In May 2005, we issued $250.0 million aggregate principal amount of 3.625% convertible senior notes due 2025 (“ 3.625% convertible senior notes”), and in November 2005, we issued $300.0 million aggregate principal amount of 5.875% convertible senior notes due 2035 ("5.875% convertible senior notes"). The 5.875% convertible senior notes are (and, prior to redemption, the 3.625% convertible senior notes were) unsecured, subordinate to existing and future secured obligations and structurally subordinate to existing and future claims of our subsidiaries' creditors. These notes (net of repurchases since the issuance dates) are reflected within convertible senior notes on our consolidated balance sheets. No put rights exist under our 5.875% convertible senior notes. In July 2014 we repurchased $80,000 aggregate principal amount of outstanding 5.875% convertible senior notes for $25,200 . In November 2014, we repurchased $46.1 million aggregate principal amount of 5.875% convertible senior notes for $19.1 million plus accrued interest from unrelated third parties. The purchases resulted in an aggregate gain of $12.1 million (net of the notes’ applicable share of deferred costs, which were written off in connection with the repurchase). Upon acquisition, the notes were retired. In May 2015 we redeemed the remainder of the outstanding 3.625% convertible senior notes. Subsequent to this redemption, only our 5.875% convertible senior notes remain outstanding. The following summarizes (in thousands) components of our consolidated balance sheets associated with our convertible senior notes: As of June 30, 2015 December 31, 2014 Face amount of 3.625% convertible senior notes $ — $ 450 Face amount of 5.875% convertible senior notes 93,280 93,280 Discount (28,743 ) (28,978 ) Net carrying value $ 64,537 $ 64,752 Carrying amount of equity component included in additional paid-in capital $ 108,714 $ 108,714 Excess of instruments’ if-converted values over face principal amounts $ — $ —

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies General Under our point-of-sale finance products, we give consumers the ability to borrow up to the maximum credit limit assigned to each individual’s account. Our unfunded commitments under these products aggregated $86.0 million at June 30, 2015 . We have never experienced a situation in which all of our customers have exercised their entire available line of credit at any given point in time, nor do we anticipate this will ever occur in the future. Moreover, there would be a concurrent increase in assets should there be any exercise of these lines of credit. We also have the effective right to reduce or cancel these available lines of credit at any time. Additionally our CAR operations provide floor-plan financing for a pre-qualified network of independent automotive dealers and automotive finance companies in the buy-here, pay-here used car business. The financings allow dealers and finance companies to borrow up to the maximum pre-approved credit limit allowed in order to finance ongoing inventory needs. These loans are secured by the underlying auto inventory and, in certain cases where we have other lending products outstanding with the dealer, are secured by the collateral under those lending arrangements as well, including any outstanding dealer reserves. As of June 30, 2015 , CAR had unfunded outstanding floor-plan financing commitments totaling $10.0 million . Each draw against unused commitments is reviewed for conformity to pre-established guidelines. Under agreements with third-party originating and other financial institutions we have pledged security (collateral) related to their issuance of consumer credit and purchases thereunder, of which $4.7 million remains pledged to support various ongoing contractual obligations. In addition, in connection with our Non-U.S. Acquired Portfolio acquisition, Atlanticus Services Corporation guarantees certain obligations of its subsidiaries and its third-party originating financial institution to one of the European payment systems ( $0.2 million as of June 30, 2015 ). Those obligations include, among other things, compliance with one of the European payment system’s operating regulations and by-laws. Under agreements with third-party originating and other financial institutions, we have agreed to indemnify the financial institutions for certain liabilities associated with the financial institutions’ activities on our behalf—such indemnification obligations generally being limited to instances in which we either (a) have been afforded the opportunity to defend against any potentially indemnifiable claims or (b) have reached agreement with the financial institutions regarding settlement of potentially indemnifiable claims. As of June 30, 2015 , we have assessed the likelihood of any potential payments related to the aforementioned contingencies as remote. We will accrue liabilities related to these contingencies in any future period if and in which we assess the likelihood of an estimable payment as probable. Total System Services, Inc. provides certain services to Atlanticus Services Corporation in both the U.S. and the U.K. as a system of record provider under agreements that extend through October 2015 and April 2016, respectively. If Atlanticus Services Corporation were to terminate its U.S. or U.K. relationship with Total System Services, Inc. prior to the contractual termination period, it would incur significant penalties ( $1.3 million and $1.4 million as of June 30, 2015 , respectively). Currently, HM Revenue and Customs (“HMRC”) within the U.K. is in the preliminary stages of conducting a review principally into filings by one of our U.K. subsidiaries to reclaim valued-added taxes (“VAT”) that it paid on its inputs and that it believed and continues to believe were and are eligible to be reclaimed. Some of these filings have been honored and refunds have therefore been issued to our U.K. subsidiary, and some of the filings have been delayed along with associated refunds pending the outcome of the HMRC review. Given the nature and current early stage of the review and the uncertainties associated therewith, we cannot currently confirm that our U.K. subsidiary will not be required to return to HMRC any VAT refunds it previously received. Accordingly, as of June 30, 2015 we have accrued a £3.3 million ( $5.1 million ) liability to HMRC which reflects our current estimate of the potential liability associated with this HMRC review on our future consolidated results of operations or consolidated financial position. We also are subject to certain minimum payments under cancelable and non-cancelable lease arrangements. For further information regarding these commitments, see Note 8, "Leases" to the consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2014. Litigation We are involved in various legal proceedings that are incidental to the conduct of our business, none of which are material to us.

Net Income (Loss) Attributable

Net Income (Loss) Attributable to Controlling Interests Per Common Share	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Net Income (Loss) Attributable to Controlling Interests Per Common Share	Net Income (Loss) Attributable to Controlling Interests Per Common Share We compute net income (loss) attributable to controlling interests per common share by dividing net income (loss) attributable to controlling interests by the weighted-average common shares (including participating securities) outstanding during the period, as discussed below. Diluted computations applicable in financial reporting periods in which we report income reflect the potential dilution to the basic income per common share computations that could occur if securities or other contracts to issue common stock were exercised, were converted into common stock or were to result in the issuance of common stock that would share in our results of operations. In performing our net income (loss) attributable to controlling interests per common share computations, we apply accounting rules that require us to include all unvested stock awards that contain non-forfeitable rights to dividends or dividend equivalents, whether paid or unpaid, in the number of shares outstanding in our basic and diluted calculations. Common stock and certain unvested share-based payment awards earn dividends equally, and we have included all outstanding restricted stock awards in our basic and diluted calculations for current and prior periods. The following table sets forth the computations of net income (loss) per common share (in thousands, except per share data): For the Three Months Ended June 30, For the Six Months Ended June 30, 2015 2014 2015 2014 Numerator: Net income (loss) attributable to controlling interests $ 1,397 $ (11,178 ) $ 3,364 $ (22,352 ) Denominator: Basic (including unvested share-based payment awards) (1) 13,911 13,989 13,917 14,035 Effect of dilutive stock compensation arrangements (2) 5 — 4 — Diluted (including unvested share-based payment awards) (1) 13,916 13,989 13,921 14,035 Net income (loss) attributable to controlling interests per common share—basic $ 0.10 $ (0.80 ) $ 0.24 $ (1.59 ) Net income (loss) attributable to controlling interests per common share—diluted $ 0.10 $ (0.80 ) $ 0.24 $ (1.59 ) (1) Shares related to unvested share-based payment awards we included in our basic and diluted share counts are 428,597 and 428,039 for the three and six months ended June 30, 2015 , compared to 556,190 and 561,900 shares for the three and six months ended June 30, 2014 . (2) The effect of dilutive stock compensation arrangements is shown only for informational purposes where we are in a net loss position. In such situations, the effect of including outstanding options and restricted stock would be anti-dilutive, and they are thus excluded from all loss period calculations. As their effects were anti-dilutive, we included none of our stock options in our net income (loss) per share computations for the three and six months ended June 30, 2014. For the three and six months ended June 30, 2015 and 2014 , there were no shares potentially issuable and thus includible in the diluted net income (loss) attributable to controlling interests per common share calculations under our 5.875% convertible senior notes. However, in future reporting periods during which our closing stock price is above the $24.61 conversion prices for the 5.875% convertible senior notes, and depending on the closing stock price at conversion, the maximum potential dilution under the conversion provisions of such notes is 3.8 million shares, which could be included in diluted share counts in net income per common share calculations. See Note 8, “Convertible Senior Notes,” for a further discussion of these convertible securities.

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation We currently have two stock-based compensation plans, the Employee Stock Purchase Plan (the “ESPP”) and the 2014 Equity Incentive Plan (the “2014 Plan”). As of June 30, 2015 , 40,272 shares remained available for issuance under the ESPP and 620,100 shares remained available for issuance under the 2014 Plan. Exercises and vestings under our stock-based compensation plans resulted in $0 and $75,000 in income tax-related charges to additional paid-in capital during the three and six months ended June 30, 2015 with no such charges or benefits for the three and six months ended June 30, 2014 . Restricted Stock and Restricted Stock Unit Awards During the six months ended June 30, 2015 and 2014 , we granted 106,334 and 77,600 shares of restricted stock (net of any forfeitures), respectively, with aggregate grant date fair values of $0.3 million and $0.3 million , respectively. When we grant restricted stock, we defer the grant date value of the restricted stock and amortize that value (net of the value of anticipated forfeitures) as compensation expense with an offsetting entry to the additional paid-in capital component of our consolidated shareholders’ equity. Our restricted stock vests over a range of 12 to 60 months (or other term as specified in the grant) and is amortized to salaries and benefits expense ratably over applicable vesting periods. As of June 30, 2015 , our unamortized deferred compensation costs associated with non-vested restricted stock awards were $0.4 million with a weighted-average remaining amortization period of 1.0 year . Stock Options Our 2014 Plan provides that we may grant options on or shares of our common stock (and other types of equity awards) to members of our Board of Directors, employees, consultants and advisors. The exercise price per share of the options may be less than, equal to, or greater than the market price on the date the option is granted. The option period may not exceed 5 years from the date of grant. The vesting requirements for options could range from 0 to 5 years . We had expense of $110 thousand and $183 thousand related to stock option-related compensation costs during the six months ended June 30, 2015 and 2014 , respectively. When applicable, we recognize stock option-related compensation expense for any awards with graded vesting on a straight-line basis over the vesting period for the entire award. Information related to options outstanding is as follows: June 30, 2015 Number of Weighted- Weighted- Aggregate Outstanding at December 31, 2014 450,000 $ 2.52 Issued — $ — Exercised (1,667 ) $ 2.27 Outstanding at June 30, 2015 448,333 $ 2.52 3.7 $ 453,900 Exercisable at June 30, 2015 208,339 $ 2.54 3.7 $ 207,007 We had $0.1 million and $0.5 million of unamortized deferred compensation costs associated with non-vested stock options as of June 30, 2015 and 2014, respectively.

Significant Accounting Policies

Significant Accounting Policies and Consolidated Financial Statement Components (Policies)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Accounting Policies [Abstract]
Income Tax, Policy [Policy Text Block]		Income Taxes We experienced effective income tax expense rates of 50.8% and 19.6% for the three and six months ended June 30, 2015, respectively compared to negative effective income tax benefit rates of 6.4% and 13.6% for the three and six months ended June 30, 2014, respectively. Our accruals of interest and penalties associated with assessed and unpaid prior year tax liabilities account for the excess of our effective income tax expense rate for the three months ended June 30, 2015 over statutory rates. Although these interest and penalties were also present in the first quarter of this year, our effective income tax expense rate for the six months ended June 30, 2015 is significantly below statutory rates principally due to a favorable effective settlement we reached with the Internal Revenue Service (“IRS”) in February, 2015 relative to prior year accruals for uncertain tax positions and interest accruals thereon. The negative effective income tax benefit rate for both the three and six months ended June 30, 2014 resulted principally from the (1) effects of legislative changes enacted during that period in certain state filing jurisdictions, (2) interest accruals on our liabilities for uncertain tax positions and (3) changes in valuation allowances against income statement-oriented federal, foreign and state deferred tax assets. We report potential accrued interest and penalties related to our accrued liabilities for uncertain tax positions within our income tax benefit or expense line item on our consolidated statements of operations. We likewise report the reversal of such accrued interest and penalties within the income tax benefit or expense line item to the extent that we resolve our liabilities for uncertain tax positions in a manner favorable to our accruals therefor. During the three and six months ended June 30, 2015, we accrued no material amounts of interest and penalties associated with uncertain tax positions. In contrast, however, net interest and penalty accruals of $0.6 million and $1.2 million increased our respective negative effective income tax benefit rates in the three and six months ended June 30, 2014.
Significant Accounting Policies and Consolidated Financial Statement Components	Significant Accounting Policies and Consolidated Financial Statement Components The following is a summary of significant accounting policies we follow in preparing our consolidated financial statements, as well as a description of significant components of our consolidated financial statements. Basis of Presentation and Use of Estimates We prepare our consolidated financial statements in accordance with generally accepted accounting principles in the United States (“GAAP”), under which we are required to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of our consolidated financial statements, as well as the reported amounts of revenues and expenses during each reporting period. We base these estimates on information available to us as of the date of the financial statements. Actual results could differ materially from these estimates. Certain estimates, such as credit losses, payment rates, costs of funds, discount rates and the yields earned on credit card receivables, significantly affect the reported amount of credit card receivables that we report at fair value and our notes payable associated with structured financings, at fair value; these estimates likewise affect the changes in these amounts reflected within our fees and related income on earning assets line item on our consolidated statements of operations. Additionally, estimates of future credit losses have a significant effect on loans and fees receivable, net, as shown on our consolidated balance sheets, as well as on the provision for losses on loans and fees receivable within our consolidated statements of operations. We have eliminated all significant intercompany balances and transactions for financial reporting purposes. Loans and Fees Receivable Our loans and fees receivable include: (1) loans and fees receivable, net; (2) loans and fees receivable, at fair value; and (3) loans and fees receivable pledged as collateral under structured financings, at fair value. Components of our loans and fees receivable, net (in millions) are as follows: Balance at December 31, 2014 Additions Subtractions Balance at June 30, 2015 Loans and fees receivable, gross $ 141.6 $ 159.2 $ (146.2 ) $ 154.6 Deferred revenue (15.7 ) (21.4 ) 18.9 (18.2 ) Allowance for uncollectible loans and fees receivable (20.0 ) (9.1 ) 12.8 (16.3 ) Loans and fees receivable, net $ 105.9 $ 128.7 $ (114.5 ) $ 120.1 Balance at December 31, 2013 Additions Subtractions Balance at June 30, 2014 Loans and fees receivable, gross $ 134.7 $ 134.9 $ (140.0 ) $ 129.6 Deferred revenue (13.3 ) (17.0 ) 16.5 (13.8 ) Allowance for uncollectible loans and fees receivable (24.2 ) (14.6 ) 18.4 (20.4 ) Loans and fees receivable, net $ 97.2 $ 103.3 $ (105.1 ) $ 95.4 As of June 30, 2015 and June 30, 2014 , the weighted average remaining accretion periods for the $ 18.2 million and $ 13.8 million , respectively, of deferred revenue reflected in the above tables were 10 months and 11 months , respectively. A roll-forward (in millions) of our allowance for uncollectible loans and fees receivable by class of receivable is as follows: For the Three Months Ended June 30, 2015 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans and fees receivable: Balance at beginning of period $ (1.9 ) $ (1.2 ) $ (12.5 ) $ (15.6 ) Provision for loan losses (0.4 ) (0.4 ) (5.2 ) (6.0 ) Charge offs 0.9 0.4 4.4 5.7 Recoveries (0.1 ) (0.1 ) (0.2 ) (0.4 ) Balance at end of period $ (1.5 ) $ (1.3 ) $ (13.5 ) $ (16.3 ) For the Six Months Ended June 30, 2015 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans and fees receivable: Balance at beginning of period $ (2.7 ) $ (1.2 ) $ (16.1 ) $ (20.0 ) Provision for loan losses (0.9 ) (0.6 ) (7.6 ) (9.1 ) Charge offs 2.3 0.9 10.9 14.1 Recoveries (0.2 ) (0.4 ) (0.7 ) (1.3 ) Balance at end of period $ (1.5 ) $ (1.3 ) $ (13.5 ) $ (16.3 ) As of June 30, 2015 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans and fees receivable: Balance at end of period individually evaluated for impairment $ — $ (0.1 ) $ (1.1 ) $ (1.2 ) Balance at end of period collectively evaluated for impairment $ (1.5 ) $ (1.2 ) $ (12.4 ) $ (15.1 ) Loans and fees receivable: Loans and fees receivable, gross $ 4.1 $ 78.3 $ 72.2 $ 154.6 Loans and fees receivable individually evaluated for impairment $ — $ 0.1 $ 2.9 $ 3.0 Loans and fees receivable collectively evaluated for impairment $ 4.1 $ 78.2 $ 69.3 $ 151.6 For the Three Months Ended June 30, 2014 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans and fees receivable: Balance at beginning of period $ (10.9 ) $ (1.4 ) $ (10.8 ) $ (23.1 ) Provision for loan losses (2.8 ) (0.1 ) (3.8 ) (6.7 ) Charge offs 5.3 0.4 4.2 9.9 Recoveries (0.1 ) (0.3 ) (0.1 ) (0.5 ) Balance at end of period $ (8.5 ) $ (1.4 ) $ (10.5 ) $ (20.4 ) For the Six Months Ended June 30, 2014 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans and fees receivable: Balance at beginning of period $ (11.6 ) $ (1.4 ) $ (11.2 ) $ (24.2 ) Provision for loan losses (7.0 ) 0.1 (7.7 ) (14.6 ) Charge offs 10.3 0.5 8.7 19.5 Recoveries (0.2 ) (0.6 ) (0.3 ) (1.1 ) Balance at end of period $ (8.5 ) $ (1.4 ) $ (10.5 ) $ (20.4 ) As of December 31, 2014 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans and fees receivable: Balance at end of period individually evaluated for impairment $ — $ (0.1 ) $ (3.0 ) $ (3.1 ) Balance at end of period collectively evaluated for impairment $ (2.7 ) $ (1.1 ) $ (13.1 ) $ (16.9 ) Loans and fees receivable: Loans and fees receivable, gross $ 6.7 $ 70.7 $ 64.2 $ 141.6 Loans and fees receivable individually evaluated for impairment $ — $ 0.2 $ 5.0 $ 5.2 Loans and fees receivable collectively evaluated for impairment $ 6.7 $ 70.5 $ 59.2 $ 136.4 The components (in millions) of loans and fees receivable, net as of the date of each of our consolidated balance sheets are as follows: June 30, 2015 December 31, 2014 Current loans receivable $ 130.0 $ 116.1 Current fees receivable 3.3 3.4 Delinquent loans and fees receivable 21.3 22.1 Loans and fees receivable, gross $ 154.6 $ 141.6 An aging of our delinquent loans and fees receivable, gross (in millions) by class of receivable as of June 30, 2015 and December 31, 2014 is as follows: Balance at June 30, 2015 Credit Cards Auto Finance Other Unsecured Lending Products Total 30-59 days past due $ 0.2 $ 6.5 $ 3.0 $ 9.7 60-89 days past due 0.2 2.2 2.3 4.7 90 or more days past due 0.8 1.8 4.3 6.9 Delinquent loans and fees receivable, gross 1.2 10.5 9.6 21.3 Current loans and fees receivable, gross 2.9 67.8 62.6 133.3 Total loans and fees receivable, gross $ 4.1 $ 78.3 $ 72.2 $ 154.6 Balance of loans 90 or more days past due and still accruing interest and fees $ — $ 1.8 $ — $ 1.8 Balance at December 31, 2014 Credit Cards Auto Finance Other Unsecured Lending Products Total 30-59 days past due $ 0.4 $ 6.3 $ 2.8 $ 9.5 60-89 days past due 0.4 2.1 2.2 4.7 90 or more days past due 1.6 1.7 4.6 7.9 Delinquent loans and fees receivable, gross 2.4 10.1 9.6 22.1 Current loans and fees receivable, gross 4.3 60.6 54.6 119.5 Total loans and fees receivable, gross $ 6.7 $ 70.7 $ 64.2 $ 141.6 Balance of loans 90 or more days past due and still accruing interest and fees $ — $ 1.6 $ — $ 1.6 Income Taxes We experienced effective income tax expense rates of 50.8% and 19.6% for the three and six months ended June 30, 2015, respectively compared to negative effective income tax benefit rates of 6.4% and 13.6% for the three and six months ended June 30, 2014, respectively. Our accruals of interest and penalties associated with assessed and unpaid prior year tax liabilities account for the excess of our effective income tax expense rate for the three months ended June 30, 2015 over statutory rates. Although these interest and penalties were also present in the first quarter of this year, our effective income tax expense rate for the six months ended June 30, 2015 is significantly below statutory rates principally due to a favorable effective settlement we reached with the Internal Revenue Service (“IRS”) in February, 2015 relative to prior year accruals for uncertain tax positions and interest accruals thereon. The negative effective income tax benefit rate for both the three and six months ended June 30, 2014 resulted principally from the (1) effects of legislative changes enacted during that period in certain state filing jurisdictions, (2) interest accruals on our liabilities for uncertain tax positions and (3) changes in valuation allowances against income statement-oriented federal, foreign and state deferred tax assets. We report potential accrued interest and penalties related to our accrued liabilities for uncertain tax positions within our income tax benefit or expense line item on our consolidated statements of operations. We likewise report the reversal of such accrued interest and penalties within the income tax benefit or expense line item to the extent that we resolve our liabilities for uncertain tax positions in a manner favorable to our accruals therefor. During the three and six months ended June 30, 2015, we accrued no material amounts of interest and penalties associated with uncertain tax positions. In contrast, however, net interest and penalty accruals of $0.6 million and $1.2 million increased our respective negative effective income tax benefit rates in the three and six months ended June 30, 2014. Fees and Related Income on Earning Assets The components (in thousands) of our fees and related income on earning assets are as follows: Three months ended June 30, Six months ended June 30, 2015 2014 2015 2014 Fees on credit products $ 1,891 $ 6,407 $ 4,065 $ 11,794 Changes in fair value of loans and fees receivable recorded at fair value 1,981 1,975 3,212 6,667 Changes in fair value of notes payable associated with structured financings recorded at fair value (420 ) (1,151 ) (782 ) (2,308 ) Rental revenue 9,278 14,710 19,387 36,643 Other 21 255 88 2,285 Total fees and related income on earning assets $ 12,751 $ 22,196 $ 25,970 $ 55,081 The above changes in the fair value of loans and fees receivable recorded at fair value category exclude the impact of charge offs associated with these receivables which are separately stated in Net recovery of (losses upon) charge off of loans and fees receivable recorded at fair value, net of recoveries on our consolidated statements of operations. See Note 6, “Fair Values of Assets and Liabilities,” for further discussion of these receivables and their effects on our consolidated statements of operations. Recent Accounting Pronouncements In April 2015, the FASB issued updated authoritative guidance related to debt issuance costs. The amendment modifies the presentation of unamortized debt issuance costs to present such amounts as a direct deduction from the face amount of the debt, similar to unamortized debt discounts and premiums, rather than as an asset. Amortization of the debt issuance costs continues to be reported as interest expense. The guidance is effective for us beginning January 1, 2016. The impact of adoption of this authoritative guidance is not expected to result in a material impact on our consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers.” ASU 2014-09 establishes a principles-based model under which revenue from a contract is allocated to the distinct performance obligations within the contract and recognized in income as each performance obligation is satisfied. Additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract is also required. In July 2015, the FASB delayed the effective date by one year and the guidance will now be effective for annual and interim periods beginning January 1, 2018 and early adoption is permitted. The Company has not yet determined the potential effects of the adoption of ASU 2014-09 on its consolidated financial statements. Subsequent Events We evaluate subsequent events that occur after our consolidated balance sheet date but before our consolidated financial statements are issued. There are two types of subsequent events: (1) recognized, or those that provide additional evidence with respect to conditions that existed at the date of the balance sheet, including the estimates inherent in the process of preparing financial statements; and (2) nonrecognized, or those that provide evidence with respect to conditions that did not exist at the date of the balance sheet but arose subsequent to that date. We have evaluated subsequent events occurring after June 30, 2015 , and based on our evaluation we did not identify any recognized or nonrecognized subsequent events that would have required further adjustments to our consolidated financial statements, other than as discussed below. In August 2015 we resolved an outstanding dispute that resulted in the recovery of approximately $2.0 million associated with a receivable which was fully reserved in a prior period. The income associated with this recovery will be reflected in the Fees and related income on earning assets category of our consolidated statements of operations in the third quarter of 2015.
Basis of Presentation and Use of Estimates	Basis of Presentation and Use of Estimates We prepare our consolidated financial statements in accordance with generally accepted accounting principles in the United States (“GAAP”), under which we are required to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of our consolidated financial statements, as well as the reported amounts of revenues and expenses during each reporting period. We base these estimates on information available to us as of the date of the financial statements. Actual results could differ materially from these estimates. Certain estimates, such as credit losses, payment rates, costs of funds, discount rates and the yields earned on credit card receivables, significantly affect the reported amount of credit card receivables that we report at fair value and our notes payable associated with structured financings, at fair value; these estimates likewise affect the changes in these amounts reflected within our fees and related income on earning assets line item on our consolidated statements of operations. Additionally, estimates of future credit losses have a significant effect on loans and fees receivable, net, as shown on our consolidated balance sheets, as well as on the provision for losses on loans and fees receivable within our consolidated statements of operations. We have eliminated all significant intercompany balances and transactions for financial reporting purposes.
Loans and Fees Receivable	Loans and Fees Receivable Our loans and fees receivable include: (1) loans and fees receivable, net; (2) loans and fees receivable, at fair value; and (3) loans and fees receivable pledged as collateral under structured financings, at fair value. Components of our loans and fees receivable, net (in millions) are as follows: Balance at December 31, 2014 Additions Subtractions Balance at June 30, 2015 Loans and fees receivable, gross $ 141.6 $ 159.2 $ (146.2 ) $ 154.6 Deferred revenue (15.7 ) (21.4 ) 18.9 (18.2 ) Allowance for uncollectible loans and fees receivable (20.0 ) (9.1 ) 12.8 (16.3 ) Loans and fees receivable, net $ 105.9 $ 128.7 $ (114.5 ) $ 120.1 Balance at December 31, 2013 Additions Subtractions Balance at June 30, 2014 Loans and fees receivable, gross $ 134.7 $ 134.9 $ (140.0 ) $ 129.6 Deferred revenue (13.3 ) (17.0 ) 16.5 (13.8 ) Allowance for uncollectible loans and fees receivable (24.2 ) (14.6 ) 18.4 (20.4 ) Loans and fees receivable, net $ 97.2 $ 103.3 $ (105.1 ) $ 95.4 As of June 30, 2015 and June 30, 2014 , the weighted average remaining accretion periods for the $ 18.2 million and $ 13.8 million , respectively, of deferred revenue reflected in the above tables were 10 months and 11 months , respectively. A roll-forward (in millions) of our allowance for uncollectible loans and fees receivable by class of receivable is as follows: For the Three Months Ended June 30, 2015 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans and fees receivable: Balance at beginning of period $ (1.9 ) $ (1.2 ) $ (12.5 ) $ (15.6 ) Provision for loan losses (0.4 ) (0.4 ) (5.2 ) (6.0 ) Charge offs 0.9 0.4 4.4 5.7 Recoveries (0.1 ) (0.1 ) (0.2 ) (0.4 ) Balance at end of period $ (1.5 ) $ (1.3 ) $ (13.5 ) $ (16.3 ) For the Six Months Ended June 30, 2015 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans and fees receivable: Balance at beginning of period $ (2.7 ) $ (1.2 ) $ (16.1 ) $ (20.0 ) Provision for loan losses (0.9 ) (0.6 ) (7.6 ) (9.1 ) Charge offs 2.3 0.9 10.9 14.1 Recoveries (0.2 ) (0.4 ) (0.7 ) (1.3 ) Balance at end of period $ (1.5 ) $ (1.3 ) $ (13.5 ) $ (16.3 ) As of June 30, 2015 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans and fees receivable: Balance at end of period individually evaluated for impairment $ — $ (0.1 ) $ (1.1 ) $ (1.2 ) Balance at end of period collectively evaluated for impairment $ (1.5 ) $ (1.2 ) $ (12.4 ) $ (15.1 ) Loans and fees receivable: Loans and fees receivable, gross $ 4.1 $ 78.3 $ 72.2 $ 154.6 Loans and fees receivable individually evaluated for impairment $ — $ 0.1 $ 2.9 $ 3.0 Loans and fees receivable collectively evaluated for impairment $ 4.1 $ 78.2 $ 69.3 $ 151.6 For the Three Months Ended June 30, 2014 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans and fees receivable: Balance at beginning of period $ (10.9 ) $ (1.4 ) $ (10.8 ) $ (23.1 ) Provision for loan losses (2.8 ) (0.1 ) (3.8 ) (6.7 ) Charge offs 5.3 0.4 4.2 9.9 Recoveries (0.1 ) (0.3 ) (0.1 ) (0.5 ) Balance at end of period $ (8.5 ) $ (1.4 ) $ (10.5 ) $ (20.4 ) For the Six Months Ended June 30, 2014 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans and fees receivable: Balance at beginning of period $ (11.6 ) $ (1.4 ) $ (11.2 ) $ (24.2 ) Provision for loan losses (7.0 ) 0.1 (7.7 ) (14.6 ) Charge offs 10.3 0.5 8.7 19.5 Recoveries (0.2 ) (0.6 ) (0.3 ) (1.1 ) Balance at end of period $ (8.5 ) $ (1.4 ) $ (10.5 ) $ (20.4 ) As of December 31, 2014 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans and fees receivable: Balance at end of period individually evaluated for impairment $ — $ (0.1 ) $ (3.0 ) $ (3.1 ) Balance at end of period collectively evaluated for impairment $ (2.7 ) $ (1.1 ) $ (13.1 ) $ (16.9 ) Loans and fees receivable: Loans and fees receivable, gross $ 6.7 $ 70.7 $ 64.2 $ 141.6 Loans and fees receivable individually evaluated for impairment $ — $ 0.2 $ 5.0 $ 5.2 Loans and fees receivable collectively evaluated for impairment $ 6.7 $ 70.5 $ 59.2 $ 136.4 The components (in millions) of loans and fees receivable, net as of the date of each of our consolidated balance sheets are as follows: June 30, 2015 December 31, 2014 Current loans receivable $ 130.0 $ 116.1 Current fees receivable 3.3 3.4 Delinquent loans and fees receivable 21.3 22.1 Loans and fees receivable, gross $ 154.6 $ 141.6 An aging of our delinquent loans and fees receivable, gross (in millions) by class of receivable as of June 30, 2015 and December 31, 2014 is as follows: Balance at June 30, 2015 Credit Cards Auto Finance Other Unsecured Lending Products Total 30-59 days past due $ 0.2 $ 6.5 $ 3.0 $ 9.7 60-89 days past due 0.2 2.2 2.3 4.7 90 or more days past due 0.8 1.8 4.3 6.9 Delinquent loans and fees receivable, gross 1.2 10.5 9.6 21.3 Current loans and fees receivable, gross 2.9 67.8 62.6 133.3 Total loans and fees receivable, gross $ 4.1 $ 78.3 $ 72.2 $ 154.6 Balance of loans 90 or more days past due and still accruing interest and fees $ — $ 1.8 $ — $ 1.8 Balance at December 31, 2014 Credit Cards Auto Finance Other Unsecured Lending Products Total 30-59 days past due $ 0.4 $ 6.3 $ 2.8 $ 9.5 60-89 days past due 0.4 2.1 2.2 4.7 90 or more days past due 1.6 1.7 4.6 7.9 Delinquent loans and fees receivable, gross 2.4 10.1 9.6 22.1 Current loans and fees receivable, gross 4.3 60.6 54.6 119.5 Total loans and fees receivable, gross $ 6.7 $ 70.7 $ 64.2 $ 141.6 Balance of loans 90 or more days past due and still accruing interest and fees $ — $ 1.6 $ — $ 1.6
Fees and Related Income on Earning Assets	Fees and Related Income on Earning Assets The components (in thousands) of our fees and related income on earning assets are as follows: Three months ended June 30, Six months ended June 30, 2015 2014 2015 2014 Fees on credit products $ 1,891 $ 6,407 $ 4,065 $ 11,794 Changes in fair value of loans and fees receivable recorded at fair value 1,981 1,975 3,212 6,667 Changes in fair value of notes payable associated with structured financings recorded at fair value (420 ) (1,151 ) (782 ) (2,308 ) Rental revenue 9,278 14,710 19,387 36,643 Other 21 255 88 2,285 Total fees and related income on earning assets $ 12,751 $ 22,196 $ 25,970 $ 55,081 The above changes in the fair value of loans and fees receivable recorded at fair value category exclude the impact of charge offs associated with these receivables which are separately stated in Net recovery of (losses upon) charge off of loans and fees receivable recorded at fair value, net of recoveries on our consolidated statements of operations. See Note 6, “Fair Values of Assets and Liabilities,” for further discussion of these receivables and their effects on our consolidated statements of operations.
Subsequent Events	Subsequent Events We evaluate subsequent events that occur after our consolidated balance sheet date but before our consolidated financial statements are issued. There are two types of subsequent events: (1) recognized, or those that provide additional evidence with respect to conditions that existed at the date of the balance sheet, including the estimates inherent in the process of preparing financial statements; and (2) nonrecognized, or those that provide evidence with respect to conditions that did not exist at the date of the balance sheet but arose subsequent to that date. We have evaluated subsequent events occurring after June 30, 2015 , and based on our evaluation we did not identify any recognized or nonrecognized subsequent events that would have required further adjustments to our consolidated financial statements, other than as discussed below. In August 2015 we resolved an outstanding dispute that resulted in the recovery of approximately $2.0 million associated with a receivable which was fully reserved in a prior period. The income associated with this recovery will be reflected in the Fees and related income on earning assets category of our consolidated statements of operations in the third quarter of 2015.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In April 2015, the FASB issued updated authoritative guidance related to debt issuance costs. The amendment modifies the presentation of unamortized debt issuance costs to present such amounts as a direct deduction from the face amount of the debt, similar to unamortized debt discounts and premiums, rather than as an asset. Amortization of the debt issuance costs continues to be reported as interest expense. The guidance is effective for us beginning January 1, 2016. The impact of adoption of this authoritative guidance is not expected to result in a material impact on our consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers.” ASU 2014-09 establishes a principles-based model under which revenue from a contract is allocated to the distinct performance obligations within the contract and recognized in income as each performance obligation is satisfied. Additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract is also required. In July 2015, the FASB delayed the effective date by one year and the guidance will now be effective for annual and interim periods beginning January 1, 2018 and early adoption is permitted. The Company has not yet determined the potential effects of the adoption of ASU 2014-09 on its consolidated financial statements.

Significant Accounting Polici19

Significant Accounting Policies and Consolidated Financial Statement Components (Tables)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Accounting Policies [Abstract]
Components of our aggregated categories of loans and fees receivable, net	Components of our loans and fees receivable, net (in millions) are as follows: Balance at December 31, 2014 Additions Subtractions Balance at June 30, 2015 Loans and fees receivable, gross $ 141.6 $ 159.2 $ (146.2 ) $ 154.6 Deferred revenue (15.7 ) (21.4 ) 18.9 (18.2 ) Allowance for uncollectible loans and fees receivable (20.0 ) (9.1 ) 12.8 (16.3 ) Loans and fees receivable, net $ 105.9 $ 128.7 $ (114.5 ) $ 120.1	Balance at December 31, 2013 Additions Subtractions Balance at June 30, 2014 Loans and fees receivable, gross $ 134.7 $ 134.9 $ (140.0 ) $ 129.6 Deferred revenue (13.3 ) (17.0 ) 16.5 (13.8 ) Allowance for uncollectible loans and fees receivable (24.2 ) (14.6 ) 18.4 (20.4 ) Loans and fees receivable, net $ 97.2 $ 103.3 $ (105.1 ) $ 95.4
Roll-forward of allowance for uncollectible loans and fees receivable, net	A roll-forward (in millions) of our allowance for uncollectible loans and fees receivable by class of receivable is as follows: For the Three Months Ended June 30, 2015 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans and fees receivable: Balance at beginning of period $ (1.9 ) $ (1.2 ) $ (12.5 ) $ (15.6 ) Provision for loan losses (0.4 ) (0.4 ) (5.2 ) (6.0 ) Charge offs 0.9 0.4 4.4 5.7 Recoveries (0.1 ) (0.1 ) (0.2 ) (0.4 ) Balance at end of period $ (1.5 ) $ (1.3 ) $ (13.5 ) $ (16.3 ) For the Six Months Ended June 30, 2015 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans and fees receivable: Balance at beginning of period $ (2.7 ) $ (1.2 ) $ (16.1 ) $ (20.0 ) Provision for loan losses (0.9 ) (0.6 ) (7.6 ) (9.1 ) Charge offs 2.3 0.9 10.9 14.1 Recoveries (0.2 ) (0.4 ) (0.7 ) (1.3 ) Balance at end of period $ (1.5 ) $ (1.3 ) $ (13.5 ) $ (16.3 ) As of June 30, 2015 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans and fees receivable: Balance at end of period individually evaluated for impairment $ — $ (0.1 ) $ (1.1 ) $ (1.2 ) Balance at end of period collectively evaluated for impairment $ (1.5 ) $ (1.2 ) $ (12.4 ) $ (15.1 ) Loans and fees receivable: Loans and fees receivable, gross $ 4.1 $ 78.3 $ 72.2 $ 154.6 Loans and fees receivable individually evaluated for impairment $ — $ 0.1 $ 2.9 $ 3.0 Loans and fees receivable collectively evaluated for impairment $ 4.1 $ 78.2 $ 69.3 $ 151.6	For the Three Months Ended June 30, 2014 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans and fees receivable: Balance at beginning of period $ (10.9 ) $ (1.4 ) $ (10.8 ) $ (23.1 ) Provision for loan losses (2.8 ) (0.1 ) (3.8 ) (6.7 ) Charge offs 5.3 0.4 4.2 9.9 Recoveries (0.1 ) (0.3 ) (0.1 ) (0.5 ) Balance at end of period $ (8.5 ) $ (1.4 ) $ (10.5 ) $ (20.4 ) For the Six Months Ended June 30, 2014 Credit Cards Auto Finance Other Unsecured Lending Products Total Allowance for uncollectible loans and fees receivable: Balance at beginning of period $ (11.6 ) $ (1.4 ) $ (11.2 ) $ (24.2 ) Provision for loan losses (7.0 ) 0.1 (7.7 ) (14.6 ) Charge offs 10.3 0.5 8.7 19.5 Recoveries (0.2 ) (0.6 ) (0.3 ) (1.1 ) Balance at end of period $ (8.5 ) $ (1.4 ) $ (10.5 ) $ (20.4 )
Components of loans and fees receivable, net	The components (in millions) of loans and fees receivable, net as of the date of each of our consolidated balance sheets are as follows: June 30, 2015 December 31, 2014 Current loans receivable $ 130.0 $ 116.1 Current fees receivable 3.3 3.4 Delinquent loans and fees receivable 21.3 22.1 Loans and fees receivable, gross $ 154.6 $ 141.6
Delinquent loans and fees receivable, gross	An aging of our delinquent loans and fees receivable, gross (in millions) by class of receivable as of June 30, 2015 and December 31, 2014 is as follows: Balance at June 30, 2015 Credit Cards Auto Finance Other Unsecured Lending Products Total 30-59 days past due $ 0.2 $ 6.5 $ 3.0 $ 9.7 60-89 days past due 0.2 2.2 2.3 4.7 90 or more days past due 0.8 1.8 4.3 6.9 Delinquent loans and fees receivable, gross 1.2 10.5 9.6 21.3 Current loans and fees receivable, gross 2.9 67.8 62.6 133.3 Total loans and fees receivable, gross $ 4.1 $ 78.3 $ 72.2 $ 154.6 Balance of loans 90 or more days past due and still accruing interest and fees $ — $ 1.8 $ — $ 1.8	Balance at December 31, 2014 Credit Cards Auto Finance Other Unsecured Lending Products Total 30-59 days past due $ 0.4 $ 6.3 $ 2.8 $ 9.5 60-89 days past due 0.4 2.1 2.2 4.7 90 or more days past due 1.6 1.7 4.6 7.9 Delinquent loans and fees receivable, gross 2.4 10.1 9.6 22.1 Current loans and fees receivable, gross 4.3 60.6 54.6 119.5 Total loans and fees receivable, gross $ 6.7 $ 70.7 $ 64.2 $ 141.6 Balance of loans 90 or more days past due and still accruing interest and fees $ — $ 1.6 $ — $ 1.6
Components of fees and related income on earning assets	The components (in thousands) of our fees and related income on earning assets are as follows: Three months ended June 30, Six months ended June 30, 2015 2014 2015 2014 Fees on credit products $ 1,891 $ 6,407 $ 4,065 $ 11,794 Changes in fair value of loans and fees receivable recorded at fair value 1,981 1,975 3,212 6,667 Changes in fair value of notes payable associated with structured financings recorded at fair value (420 ) (1,151 ) (782 ) (2,308 ) Rental revenue 9,278 14,710 19,387 36,643 Other 21 255 88 2,285 Total fees and related income on earning assets $ 12,751 $ 22,196 $ 25,970 $ 55,081

Segment Reporting (Tables)

Segment Reporting (Tables)	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Summary of operating segment information	Three months ended June 30, 2015 Credit and Other Investments Auto Finance Total Interest income: Consumer loans, including past due fees $ 9,898 $ 6,971 $ 16,869 Other 10 — 10 Total interest income 9,908 6,971 16,879 Interest expense (4,228 ) (301 ) (4,529 ) Net interest income before fees and related income on earning assets and provision for losses on loans and fees receivable $ 5,680 $ 6,670 $ 12,350 Fees and related income on earning assets $ 12,683 $ 68 $ 12,751 Servicing income $ 1,179 $ 211 $ 1,390 Depreciation of rental merchandise (9,370 ) — (9,370 ) Equity in income of equity-method investees $ 707 $ — $ 707 Income before income taxes $ 1,186 $ 1,650 $ 2,836 Income tax expense $ (896 ) $ (544 ) $ (1,440 ) Six months ended June 30, 2015 Credit and Other Investments Auto Finance Total Interest income: Consumer loans, including past due fees $ 20,618 $ 13,694 $ 34,312 Other 42 — 42 Total interest income 20,660 13,694 34,354 Interest expense (8,479 ) (607 ) (9,086 ) Net interest income before fees and related income on earning assets and provision for losses on loans and fees receivable $ 12,181 $ 13,087 $ 25,268 Fees and related income on earning assets $ 25,756 $ 214 $ 25,970 Servicing income $ 2,538 $ 412 $ 2,950 Depreciation of rental merchandise $ (21,623 ) $ — $ (21,623 ) Equity in income of equity-method investees $ 1,782 $ — $ 1,782 Income before income taxes $ 607 $ 3,577 $ 4,184 Income tax benefit (expense) $ 352 $ (1,174 ) $ (822 ) Total assets $ 202,510 $ 69,422 $ 271,932 Three months ended June 30, 2014 Credit and Other Investments Auto Finance Total Interest income: Consumer loans, including past due fees $ 11,492 $ 5,895 $ 17,387 Other 37 — 37 Total interest income 11,529 5,895 17,424 Interest expense (5,812 ) (346 ) (6,158 ) Net interest income before fees and related income on earning assets and provision for losses on loans and fees receivable $ 5,717 $ 5,549 $ 11,266 Fees and related income on earning assets $ 22,155 $ 41 $ 22,196 Servicing income $ 1,075 $ 159 $ 1,234 Depreciation of rental merchandise (15,735 ) — (15,735 ) Equity in income of equity-method investees $ 841 $ — $ 841 (Loss) income before income taxes $ (11,661 ) $ 1,156 $ (10,505 ) Income tax expense $ (316 ) $ (357 ) $ (673 ) Six months ended June 30, 2014 Credit and Other Investments Auto Finance Total Interest income: Consumer loans, including past due fees $ 25,888 $ 11,456 $ 37,344 Other 274 — 274 Total interest income 26,162 11,456 37,618 Interest expense (11,644 ) (701 ) (12,345 ) Net interest income before fees and related income on earning assets and provision for losses on loans and fees receivable $ 14,518 $ 10,755 $ 25,273 Fees and related income on earning assets $ 54,957 $ 124 $ 55,081 Servicing income $ 2,130 $ 344 $ 2,474 Depreciation of rental merchandise $ (40,746 ) $ — $ (40,746 ) Equity in income of equity-method investees $ 3,247 $ — $ 3,247 (Loss) income before income taxes $ (21,724 ) $ 2,178 $ (19,546 ) Income tax expense $ (1,971 ) $ (684 ) $ (2,655 ) Total assets $ 237,163 $ 62,089 $ 299,252

Investments in Equity-Method 21

Investments in Equity-Method Investees (Tables)	6 Months Ended
	Jun. 30, 2015
Equity Method Investments and Joint Ventures [Abstract]
Summarized data of combined balance sheet and results of operations for our equity-method investees	In the following tables, we summarize (in thousands) combined balance sheet and results of operations data for our equity-method investees: As of June 30, 2015 December 31, 2014 Loans and fees receivable pledged as collateral under structured financings, at fair value $ 18,425 $ 22,571 Total assets $ 19,410 $ 23,831 Total liabilities $ 61 $ 82 Members’ capital $ 19,349 $ 23,749 Three months ended June 30, Six months ended June 30, 2015 2014 2015 2014 Net interest income, fees and related income on earning assets $ 1,067 $ 1,193 $ 2,684 $ 5,309 Total other operating income $ — $ 44 $ — $ 93 Net income $ 874 $ 896 $ 2,281 $ 4,676 Net income attributable to our equity investment in investee $ 707 $ 841 $ 1,782 $ 3,247 The above tables include the economics associated with our aforementioned 50.0% interest in the joint venture that purchased in March 2011 the outstanding notes issued out of our Non-U.S. Acquired Portfolio structured financing trust prior to its consolidation in December 2014. Separate financial data for this entity prior to its consolidation are as follows: As of December 31, 2014 Investments in non-marketable debt securities, at fair value $ — Total assets $ — Total liabilities $ — Members’ capital $ — Three Months Ended June 30, 2014 Six Months Ended June 30, 2014 Net interest (cost) income, fees and related income on earning assets $ (287 ) $ 1,698 Net (loss) income $ (300 ) $ 1,674 Net (loss) income attributable to our equity investment in investee $ (150 ) $ 837

Fair Values of Assets and Lia22

Fair Values of Assets and Liabilities (Tables)	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
Assets measured on a recurring basis at fair value	The table below summarizes (in thousands) by fair value hierarchy the June 30, 2015 and December 31, 2014 fair values and carrying amounts of (1) our assets that are required to be carried at fair value in our consolidated financial statements and (2) our assets not carried at fair value, but for which fair value disclosures are required: Assets – As of June 30, 2015 (1) Quoted Prices in Active Significant Other Significant Carrying Amount of Assets Loans and fees receivable, net for which it is practicable to estimate fair value $ — $ — $ 122,581 $ 117,390 Loans and fees receivable, net for which it is not practicable to estimate fair value (2) $ — $ — $ — $ 2,695 Loans and fees receivable, at fair value $ — $ — $ 11,512 $ 11,512 Loans and fees receivable pledged as collateral, at fair value $ — $ — $ 27,464 $ 27,464 Assets – As of December 31, 2014 (1) Quoted Prices in Active Significant Other Significant Carrying Amount of Assets Loans and fees receivable, net for which it is practicable to estimate fair value $ — $ — $ 111,010 $ 101,753 Loans and fees receivable, net for which it is not practicable to estimate fair value (2) $ — $ — $ — $ 4,144 Loans and fees receivable, at fair value $ — $ — $ 18,255 $ 18,255 Loans and fees receivable pledged as collateral, at fair value $ — $ — $ 34,905 $ 34,905 (1) For cash, deposits and other short-term investments (including our investments in rental merchandise), the carrying amount is a reasonable estimate of fair value. (2) We do not provide fair value for this portion of our loans and fees receivable, net because it is not practicable to do so. These loans and fees receivable consist of a variety of receivables that are largely start-up in nature and for which we have neither sufficient history nor a comparable peer group from which we can calculate fair value.
Reconciliation of Level 3 assets measured at fair value on a recurring basis using significant unobservable inputs	For Level 3 assets carried at fair value measured on a recurring basis using significant unobservable inputs, the following table presents (in thousands) a reconciliation of the beginning and ending balances for the six months ended June 30, 2015 and June 30, 2014 : Loans and Fees Loans and Fees Total Balance at January 1, 2015 $ 18,255 $ 34,905 $ 53,160 Total gains—realized/unrealized: Net revaluations of loans and fees receivable pledged as collateral under structured financings, at fair value — 2,462 2,462 Net revaluations of loans and fees receivable, at fair value 750 — 750 Settlements, net (7,449 ) (9,903 ) (17,352 ) Impact of foreign currency translation (44 ) — (44 ) Balance at June 30, 2015 $ 11,512 $ 27,464 $ 38,976 Balance at January 1, 2014 $ 12,080 $ 88,132 $ 100,212 Total gains—realized/unrealized: Net revaluations of loans and fees receivable pledged as collateral under structured financings, at fair value — 4,867 4,867 Net revaluations of loans and fees receivable, at fair value 1,800 — 1,800 Settlements, net (4,391 ) (22,315 ) (26,706 ) Impact of foreign currency translation — 1,004 1,004 Balance at June 30, 2014 $ 9,489 $ 71,688 $ 81,177
Level 3 assets measured at fair value on a recurring basis using significant unobservable inputs, quantitative information	For Level 3 assets carried at fair value measured on a recurring basis using significant unobservable inputs, the following table presents (in thousands) quantitative information about the valuation techniques and the inputs used in the fair value measurement as of June 30, 2015 and December 31, 2014 : Quantitative Information about Level 3 Fair Value Measurements Fair Value Measurements Fair Value at June 30, 2015 Valuation Technique Unobservable Input Range (Weighted Average)(1) Loans and fees receivable, at fair value $ 11,512 Discounted cash flows Gross yield 17.4% to 25.9% (21.0%) Principal payment rate 1.0% to 3.8% (2.2%) Expected credit loss rate 5.1% to 15.8% (9.7%) Servicing rate 5.5% to 15.6% (9.8%) Discount rate 15.9% to 16.2% (16.1%) Loans and fees receivable pledged as collateral under structured financings, at fair value $ 27,464 Discounted cash flows Gross yield 29.2 % Principal payment rate 2.7 % Expected credit loss rate 12.7 % Servicing rate 11.2 % Discount rate 15.9 % Quantitative Information about Level 3 Fair Value Measurements Fair Value Measurements Fair Value at December 31, 2014 Valuation Technique Unobservable Input Range (Weighted Average)(1) Loans and fees receivable, at fair value $ 18,255 Discounted cash flows Gross yield 17.9% to 25.6% (21.0%) Principal payment rate 1.5% to 3.6% (2.3%) Expected credit loss rate 7.4% to 13.7% (9.9%) Servicing rate 7.4% to 15.1% (10.5%) Discount rate 15.9% to 16.2% (16.1%) Loans and fees receivable pledged as collateral under structured financings, at fair value $ 34,905 Discounted cash flows Gross yield 27.2 % Principal payment rate 2.7 % Expected credit loss rate 13.5 % Servicing rate 11.0 % Discount rate 15.9 % (1) Our loans and fees receivable, pledged as collateral under structured financings, at fair value consist of a single portfolio with one set of assumptions. As such, no range is given.
Liabilities measured on a recurring basis at fair value	The table below summarizes (in thousands) by fair value hierarchy the June 30, 2015 and December 31, 2014 fair values and carrying amounts of (1) our liabilities that are required to be carried at fair value in our consolidated financial statements and (2) our liabilities not carried at fair value, but for which fair value disclosures are required: Liabilities – As of June 30, 2015 Quoted Prices in Active Significant Other Significant Carrying Amount of Liabilities Liabilities not carried at fair value CAR revolving credit facility $ — $ — $ 31,700 $ 31,700 ACC amortizing debt facility $ — $ — $ — $ — Amortizing debt facilities $ — $ — $ 51,290 $ 51,290 Revolving credit facility $ — $ — $ — $ — U.K. credit card accounts revolving credit facility $ — $ — $ 1,524 $ 1,524 Senior secured term loan $ — $ — $ 20,000 $ 20,000 5.875% convertible senior notes $ — $ 38,828 $ — $ 64,537 Liabilities carried at fair value Economic sharing arrangement liability $ — $ — $ 82 $ 82 Notes payable associated with structured financings, at fair value $ — $ — $ 28,685 $ 28,685 Liabilities - As of December 31, 2014 Quoted Prices in Active Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Carrying Amount of Liabilities Liabilities not carried at fair value CAR revolving credit facility $ — $ — $ 28,500 $ 28,500 ACC amortizing debt facility $ — $ — $ 125 $ 125 Amortizing debt facilities $ — $ — $ 42,200 $ 42,200 Revolving credit facility $ — $ — $ 4,000 $ 4,000 U.K. credit card accounts revolving credit facility $ — $ — $ 3,924 $ 3,924 Senior secured term loan $ — $ — $ 20,000 $ 20,000 5.875% convertible senior notes $ — $ 37,662 $ — $ 64,302 Liabilities carried at fair value Economic sharing arrangement liability $ — $ — $ 119 $ 119 Notes payable associated with structured financings, at fair value $ — $ — $ 36,511 $ 36,511
Reconciliation for Level 3 Liabilities measured at fair value on a recurring basis using significant unobservable inputs	For our material Level 3 liabilities carried at fair value measured on a recurring basis using significant unobservable inputs, the following table presents (in thousands) a reconciliation of the beginning and ending balances for the six months ended June 30, 2015 and 2014 . Notes Payable Associated with 2015 2014 Beginning balance, January 1 $ 36,511 $ 94,523 Total (gains) losses—realized/unrealized: Net revaluations of notes payable associated with structured financings, at fair value 782 2,308 Repayments on outstanding notes payable, net (8,608 ) (22,425 ) Impact of foreign currency translation — 1,103 Ending balance, June 30 $ 28,685 $ 75,509
Level 3 liabilities measured at fair value on a recurring basis using significant unobservable inputs, quantitative information	For material Level 3 liabilities carried at fair value measured on a recurring basis using significant unobservable inputs, the following table presents (in thousands) quantitative information about the valuation techniques and the inputs used in the fair value measurement for the periods ended June 30, 2015 and December 31, 2014 : Quantitative Information about Level 3 Fair Value Measurements Fair Value Measurements Fair Value at June 30, 2015 (in Thousands) Valuation Technique Unobservable Input Weighted Average Notes payable associated with structured financings, at fair value $ 28,685 Discounted cash flows Gross yield 29.2 % Principal payment rate 2.7 % Expected credit loss rate 12.7 % Discount rate 15.9 % Quantitative Information about Level 3 Fair Value Measurements Fair Value Measurements Fair Value at December 31, 2014 (in Thousands) Valuation Technique Unobservable Input Weighted Average Notes payable associated with structured financings, at fair value $ 36,511 Discounted cash flows Gross yield 27.2 % Principal payment rate 2.7 % Expected credit loss rate 13.5 % Discount rate 15.9 %
Other relevant data concerning our assets and liabilities measured at fair value	Other relevant data (in thousands) as of June 30, 2015 and December 31, 2014 concerning certain assets and liabilities we carry at fair value are as follows: As of June 30, 2015 Loans and Fees Loans and Fees Receivable Pledged as Collateral under Structured Financings at Fair Value Aggregate unpaid principal balance within loans and fees receivable that are reported at fair value $ 15,995 $ 32,379 Aggregate fair value of loans and fees receivable that are reported at fair value $ 11,512 $ 27,464 Aggregate fair value of receivables carried at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) $ 20 $ 40 Aggregate excess of balance of unpaid principal receivables within loans and fees receivable that are reported at fair value and are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) over the fair value of such loans and fees receivable $ 728 $ 1,016 As of December 31, 2014 Loans and Fees Loans and Fees Aggregate unpaid principal balance within loans and fees receivable that are reported at fair value $ 22,785 $ 41,449 Aggregate fair value of loans and fees receivable that are reported at fair value $ 18,255 $ 34,905 Aggregate fair value of receivables carried at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) $ 93 $ 39 Aggregate excess of balance of unpaid principal receivables within loans and fees receivable that are reported at fair value and are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) over the fair value of such loans and fees receivable $ 647 $ 1,695 Notes Payable Notes Payable Associated with Structured Financings, at Fair Value as of June 30, 2015 Notes Payable Associated with Structured Financings, at Fair Value as of December 31, 2014 Aggregate unpaid principal balance of notes payable $ 112,628 $ 121,236 Aggregate fair value of notes payable $ 28,685 $ 36,511

Notes Payable (Tables)

Notes Payable (Tables)	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Schedule of structured financing notes at fair value	Scheduled (in millions) in the table below are (1) the carrying amounts of structured financing notes secured by certain credit card receivables and reported at fair value as of June 30, 2015 and December 31, 2014 , (2) the outstanding face amounts of structured financing notes secured by certain credit card receivables and reported at fair value as of June 30, 2015 , and (3) the carrying amounts of the credit card receivables and restricted cash that provide the exclusive means of repayment for the notes (i.e., lenders have recourse only to the specific credit card receivables and restricted cash underlying each respective facility and cannot look to our general credit for repayment) as of June 30, 2015 and December 31, 2014 . Carrying Amounts at Fair Value as of June 30, 2015 December 31, 2014 Amortizing securitization facility issued out of our upper-tier originated portfolio master trust (stated maturity of December 2015), outstanding face amount of $112.6 million bearing interest at a weighted average 5.2% interest rate (4.9% as of December 31, 2014), which is secured by credit card receivables and restricted cash aggregating $28.7 million ($36.5 million as of December 31, 2014) in carrying amount $ 28.7 $ 36.5
Schedule of structured financing notes at face value	Other notes payable outstanding as of June 30, 2015 and December 31, 2014 that are secured by the financial and operating assets of either the borrower, another of our subsidiaries or both, include the following, scheduled (in millions); except as otherwise noted, the assets of our holding company (Atlanticus Holdings Corporation) are subject to creditor claims under these scheduled facilities: As of June 30, 2015 December 31, 2014 Revolving credit facilities at a weighted average rate equal to 3.7% (3.7% at December 31, 2014) secured by the financial and operating assets of CAR and another of our borrowing subsidiaries with a combined aggregate carrying amount of $69.3 million ($75.4 million at December 31, 2014) Revolving credit facility (expiring October 4, 2017) (1) (2) $ 31.7 $ 28.5 Revolving credit facility (expiring May 17, 2015) (2) — 4.0 Amortizing facilities at a weighted average rate equal to 5.2% (5.4% at December 31, 2014) secured by certain receivables, rental streams and restricted cash with a combined aggregate carrying amount of $56.3 million ($42.2 million as of December 31, 2014) Amortizing debt facility (expiring July 15, 2015) (3) — 0.5 Amortizing debt facility (expiring May 14, 2016) (3) (4) 29.0 7.8 Amortizing debt facility (expiring April 17, 2016) (3) (4) 18.7 30.0 Amortizing debt facility (expiring August 1, 2016) (3) (4) 3.6 3.9 Other facilities Senior secured term loan to related parties (expiring November 25, 2015) that is secured by certain assets of the Company with an annual rate equal to 9.0% (5) 20.0 20.0 Amortizing debt facility (repaid in March 2015) — 0.1 Revolving credit facility associated with our credit card accounts in the U.K. that can be drawn to the extent of outstanding eligible principal receivables up to £5.0 million, expiring December 1, 2016 with an annual rate equal to the lender’s cost of funds plus 7.0% (9.1% as of June 30, 2015 and 9.2% as of December 31, 2014) secured by certain receivables and restricted cash with a combined aggregate carrying amount of $3.1 million ($4.1 million as of December 31, 2014) 1.5 3.9 Total notes payable outstanding $ 104.5 $ 98.7 (1) Loan is subject to certain affirmative covenants, including a coverage ratio, a leverage ratio and a collateral performance test, the failure of which could result in required early repayment of all or a portion of the outstanding balance by our CAR Auto Finance operations. (2) Loans are from the same lender and are cross-collateralized; thus, combined security interests are subject to claims upon the default of either lending arrangement. The assets of Atlanticus Holdings Corporation are not subject to creditor claims arising due to asset performance-related covenants under this loan. (3) Loans are subject to certain affirmative covenants tied to default rates and other performance metrics the failure of which could result in required early repayment of the remaining unamortized balances of the notes. (4) These notes were modified to either extend the maturity date, increase the loaned amount or both. (5) See Related Party Transactions under Item 2. "Management’s Discussion and Analysis of Financial Condition and Results of Operations" for additional information regarding this note.

Convertible Senior Notes (Table

Convertible Senior Notes (Tables)	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Components of consolidated balance sheets associated with convertible senior notes	The following summarizes (in thousands) components of our consolidated balance sheets associated with our convertible senior notes: As of June 30, 2015 December 31, 2014 Face amount of 3.625% convertible senior notes $ — $ 450 Face amount of 5.875% convertible senior notes 93,280 93,280 Discount (28,743 ) (28,978 ) Net carrying value $ 64,537 $ 64,752 Carrying amount of equity component included in additional paid-in capital $ 108,714 $ 108,714 Excess of instruments’ if-converted values over face principal amounts $ — $ —

Net Income (Loss) Attributabl25

Net Income (Loss) Attributable to Controlling Interests Per Common Share (Tables)	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Computations of net income (loss) per common share	The following table sets forth the computations of net income (loss) per common share (in thousands, except per share data): For the Three Months Ended June 30, For the Six Months Ended June 30, 2015 2014 2015 2014 Numerator: Net income (loss) attributable to controlling interests $ 1,397 $ (11,178 ) $ 3,364 $ (22,352 ) Denominator: Basic (including unvested share-based payment awards) (1) 13,911 13,989 13,917 14,035 Effect of dilutive stock compensation arrangements (2) 5 — 4 — Diluted (including unvested share-based payment awards) (1) 13,916 13,989 13,921 14,035 Net income (loss) attributable to controlling interests per common share—basic $ 0.10 $ (0.80 ) $ 0.24 $ (1.59 ) Net income (loss) attributable to controlling interests per common share—diluted $ 0.10 $ (0.80 ) $ 0.24 $ (1.59 ) (1) Shares related to unvested share-based payment awards we included in our basic and diluted share counts are 428,597 and 428,039 for the three and six months ended June 30, 2015 , compared to 556,190 and 561,900 shares for the three and six months ended June 30, 2014 . (2) The effect of dilutive stock compensation arrangements is shown only for informational purposes where we are in a net loss position. In such situations, the effect of including outstanding options and restricted stock would be anti-dilutive, and they are thus excluded from all loss period calculations.

Stock-Based Compensation Share

Stock-Based Compensation Share Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2015
Schedule of Employee Compensation Equity plans [Line Items]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Information related to options outstanding is as follows: June 30, 2015 Number of Weighted- Weighted- Aggregate Outstanding at December 31, 2014 450,000 $ 2.52 Issued — $ — Exercised (1,667 ) $ 2.27 Outstanding at June 30, 2015 448,333 $ 2.52 3.7 $ 453,900 Exercisable at June 30, 2015 208,339 $ 2.54 3.7 $ 207,007

Description of Our Business (De

Description of Our Business (Details)	6 Months Ended
	Jun. 30, 2015segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	2

Significant Accounting Polici28

Significant Accounting Policies and Consolidated Financial Statement Components Components of aggregated categories of loans and fees, receivable, net (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Accounting Policies [Abstract]
Weighted average remaining accretion period of deferred revenue			10 months	11 months
Components of Aggregated Categories of Loans and Leases Receivable [Roll Forward]
Loans and fees receivable, gross, beginning balance			$ 141.6	$ 134.7
Loans and fees receivable, gross, Additions			159.2	134.9
Loans and fees receivable, gross, Subtractions			(146.2)	(140)
Loans and fees receivable, gross, ending balance	$ 154.6	$ 129.6	154.6	129.6
Deferred revenue, beginning balance			(15.7)	(13.3)
Deferred revenue, Additions			(21.4)	(17)
Deferred revenue, Subtractions			18.9	16.5
Deferred revenue, ending balance	(18.2)	(13.8)	(18.2)	(13.8)
Allowance for uncollectible loans and fees receivable, beginning balance			(20)	(24.2)
Allowance for uncollectible loans and fees receivable, Additions	(6)	(6.7)	(9.1)	(14.6)
Allowance for uncollectible loans and fees receivable, Subtractions			12.8	18.4
Allowance for uncollectible loans and fees receivable, ending balance	(16.3)	(20.4)	(16.3)	(20.4)
Loans and fees receivable, net, beginning balance			105.9	97.2
Loans and fees receivable, net, Additions			128.7	103.3
Loans and fees receivable, net, Subtractions			(114.5)	(105.1)
Loans and fees receivable, net, ending balance	$ 120.1	$ 95.4	$ 120.1	$ 95.4

Significant Accounting Polici29

Significant Accounting Policies and Consolidated Financial Statement Components Loans and Fees Receivable, Net Narrative (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Accounting Policies [Abstract]
Deferred revenue	$ 18.2	$ 13.8	$ 15.7	$ 13.3
Weighted average remaining accretion period of deferred revenue	10 months	11 months

Significant Accounting Polici30

Significant Accounting Policies and Consolidated Financial Statement Components Schedule of Allowance for uncollectible loans and fees receivable (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Allowance for uncollectible loans and fees receivable:
Balance at beginning of period	$ (15.6)	$ (23.1)	$ (20)	$ (24.2)
Provision for loan losses	(6)	(6.7)	(9.1)	(14.6)
Charge offs	5.7	9.9	14.1	19.5
Recoveries	(0.4)	(0.5)	(1.3)	(1.1)
Balance at end of period	(16.3)	(20.4)	(16.3)	(20.4)
Loans and fees receivable:
Balance at end of period individually evaluated for impairment	(1.2)		(1.2)		$ (3.1)
Balance at end of period collectively evaluated for impairment	(15.1)		(15.1)		(16.9)
Loans and fees receivable, gross	154.6	129.6	154.6	129.6	141.6	$ 134.7
Loans and fees receivable individually evaluated for impairment	3		3		5.2
Loans and fees receivable collectively evaluated for impairment	151.6		151.6		136.4
Credit Cards [Member]
Allowance for uncollectible loans and fees receivable:
Balance at beginning of period	(1.9)	(10.9)	(2.7)	(11.6)
Provision for loan losses	(0.4)	(2.8)	(0.9)	(7)
Charge offs	0.9	5.3	2.3	10.3
Recoveries	(0.1)	(0.1)	(0.2)	(0.2)
Balance at end of period	(1.5)	(8.5)	(1.5)	(8.5)
Loans and fees receivable:
Balance at end of period individually evaluated for impairment	0		0		0
Balance at end of period collectively evaluated for impairment	(1.5)		(1.5)		(2.7)
Loans and fees receivable, gross	4.1		4.1		6.7
Loans and fees receivable individually evaluated for impairment	0		0		0
Loans and fees receivable collectively evaluated for impairment	4.1		4.1		6.7
Automobile Loan [Member]
Allowance for uncollectible loans and fees receivable:
Balance at beginning of period	(1.2)	(1.4)	(1.2)	(1.4)
Provision for loan losses	(0.4)	(0.1)	(0.6)	0.1
Charge offs	0.4	0.4	0.9	0.5
Recoveries	(0.1)	(0.3)	(0.4)	(0.6)
Balance at end of period	(1.3)	(1.4)	(1.3)	(1.4)
Loans and fees receivable:
Balance at end of period individually evaluated for impairment	(0.1)		(0.1)		(0.1)
Balance at end of period collectively evaluated for impairment	(1.2)		(1.2)		(1.1)
Loans and fees receivable, gross	78.3		78.3		70.7
Loans and fees receivable individually evaluated for impairment	0.1		0.1		0.2
Loans and fees receivable collectively evaluated for impairment	78.2		78.2		70.5
Other Unsecured Lending Products [Member]
Allowance for uncollectible loans and fees receivable:
Balance at beginning of period	(12.5)	(10.8)	(16.1)	(11.2)
Provision for loan losses	(5.2)	(3.8)	(7.6)	(7.7)
Charge offs	4.4	4.2	10.9	8.7
Recoveries	(0.2)	(0.1)	(0.7)	(0.3)
Balance at end of period	(13.5)	$ (10.5)	(13.5)	$ (10.5)
Loans and fees receivable:
Balance at end of period individually evaluated for impairment	(1.1)		(1.1)		(3)
Balance at end of period collectively evaluated for impairment	(12.4)		(12.4)		(13.1)
Loans and fees receivable, gross	72.2		72.2		64.2
Loans and fees receivable individually evaluated for impairment	2.9		2.9		5
Loans and fees receivable collectively evaluated for impairment	$ 69.3		$ 69.3		$ 59.2

Significant Accounting Polici31

Significant Accounting Policies and Consolidated Financial Statement Components Components of loan and fees, receivable, net (Details) - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014	Jun. 30, 2014	Dec. 31, 2013
Accounting Policies [Abstract]
Current loans receivable	$ 130	$ 116.1
Current fees receivable	3.3	3.4
Delinquent loans and fees receivable	21.3	22.1
Loans and fees receivable, gross	$ 154.6	$ 141.6	$ 129.6	$ 134.7

Significant Accounting Polici32

Significant Accounting Policies and Consolidated Financial Statement Components Schedule of Aging of delinquent loans and fees receivable, gross (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 days past due	$ 9,700,000		$ 9,700,000		$ 9,500,000
60-89 days past due	4,700,000		4,700,000		4,700,000
90 or more days past due	6,900,000		6,900,000		7,900,000
Delinquent loans and fees receivable, gross	21,300,000		21,300,000		22,100,000
Current loans and fees receivable, gross	133,300,000		133,300,000		119,500,000
Loans and fees receivable, gross	154,600,000	$ 129,600,000	154,600,000	$ 129,600,000	141,600,000	$ 134,700,000
Balance of loans 90 or more days past due and still accruing interest and fees	$ 1,800,000		$ 1,800,000		1,600,000
Effective Income Tax Rate, Continuing Operations	(50.80%)	6.40%	(19.60%)	13.60%
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$ 0	$ 600,000	$ 0	$ 1,200,000
Credit Cards [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 days past due	200,000		200,000		400,000
60-89 days past due	200,000		200,000		400,000
90 or more days past due	800,000		800,000		1,600,000
Delinquent loans and fees receivable, gross	1,200,000		1,200,000		2,400,000
Current loans and fees receivable, gross	2,900,000		2,900,000		4,300,000
Loans and fees receivable, gross	4,100,000		4,100,000		6,700,000
Balance of loans 90 or more days past due and still accruing interest and fees	0		0		0
Automobile Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 days past due	6,500,000		6,500,000		6,300,000
60-89 days past due	2,200,000		2,200,000		2,100,000
90 or more days past due	1,800,000		1,800,000		1,700,000
Delinquent loans and fees receivable, gross	10,500,000		10,500,000		10,100,000
Current loans and fees receivable, gross	67,800,000		67,800,000		60,600,000
Loans and fees receivable, gross	78,300,000		78,300,000		70,700,000
Balance of loans 90 or more days past due and still accruing interest and fees	1,800,000		1,800,000		1,600,000
Other Unsecured Lending Products [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
30-59 days past due	3,000,000		3,000,000		2,800,000
60-89 days past due	2,300,000		2,300,000		2,200,000
90 or more days past due	4,300,000		4,300,000		4,600,000
Delinquent loans and fees receivable, gross	9,600,000		9,600,000		9,600,000
Current loans and fees receivable, gross	62,600,000		62,600,000		54,600,000
Loans and fees receivable, gross	72,200,000		72,200,000		64,200,000
Balance of loans 90 or more days past due and still accruing interest and fees	$ 0		$ 0		$ 0

Significant Accounting Polici33

Significant Accounting Policies and Consolidated Financial Statement Components Investments in Equity-Method Investees (Details)	Jun. 30, 2015
Limited Liability Company [Member]
Schedule of Equity Method Investments [Line Items]
Equity-method investment, interests	66.70%
U.K. Portfolio Structured Financing Trust [Member]
Schedule of Equity Method Investments [Line Items]
Equity-method investment, interests	50.00%

Significant Accounting Polici34

Significant Accounting Policies and Consolidated Financial Statement Components Rental Merchandise (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Leased Merchandise [Abstract]
Depreciation of rental merchandise	$ 9,370	$ 15,735	$ 21,623	$ 40,746

Significant Accounting Polici35

Significant Accounting Policies and Consolidated Financial Statement Components Fees and Related Income on Earning Assets (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Accounting Policies [Abstract]
Fees on credit products	$ 1,891	$ 6,407	$ 4,065	$ 11,794
Changes in fair value of loans and fees receivable recorded at fair value	1,981	1,975	3,212	6,667
Changes in fair value of notes payable associated with structured financings recorded at fair value	(420)	(1,151)	(782)	(2,308)
Rental revenue	9,278	14,710	19,387	36,643
Other	21	255	88	2,285
Total fees and related income on earning assets	$ 12,751	$ 22,196	$ 25,970	$ 55,081

Significant Accounting Polici36

Significant Accounting Policies and Consolidated Financial Statement Components Subsequent Events (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Nov. 14, 2014	Nov. 30, 2005	May. 31, 2005
Five Point Eight Seven Five Percent Convertible Senior Notes Due Two Thousand Thirty Five [Member]
Subsequent Event [Line Items]
Debt Instrument, Repurchased Face Amount			$ 46.1
Debt Instrument, Repurchase Amount			$ 19.1
Tender Offer Repurchase Amount		25,200
Tender Offer Repurchase Amount - Face Value		80,000
Debt Instrument, Interest Rate, Stated Percentage				5.875%	5.875%
Subsequent Event [Member]
Subsequent Event [Line Items]
Subsequent Event, Gain on Recovery	$ 2

Segment Reporting (Details)

Segment Reporting (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)industrysegment	Jun. 30, 2014USD ($)	Dec. 31, 2014USD ($)
Segment Reporting Information [Line Items]
Number of industries the Company operates in | industry			1
Number of reportable segments | segment			2
Interest income:
Consumer loans, including past due fees	$ 16,869	$ 17,387	$ 34,312	$ 37,344
Other	10	37	42	274
Total interest income	16,879	17,424	34,354	37,618
Interest expense	(4,529)	(6,158)	(9,086)	(12,345)
Net interest income before fees and related income on earning assets and provision for losses on loans and fees receivable	12,350	11,266	25,268	25,273
Fees and related income on earning assets	12,751	22,196	25,970	55,081
Servicing income	1,390	1,234	2,950	2,474
Depreciation of rental merchandise	(9,370)	(15,735)	(21,623)	(40,746)
Equity in income of equity-method investees	707	841	1,782	3,247
Income before income taxes	2,836	(10,505)	4,184	(19,546)
Income Tax Expense (Benefit)	(1,440)	(673)	(822)	(2,655)
Total assets	271,932	299,252	271,932	299,252	$ 268,355
Provision for loan losses	(6,000)	(6,700)	(9,100)	(14,600)
Credit Cards and Other Investments [Member]
Interest income:
Consumer loans, including past due fees	9,898	11,492	20,618	25,888
Other	10	37	42	274
Total interest income	9,908	11,529	20,660	26,162
Interest expense	(4,228)	(5,812)	(8,479)	(11,644)
Net interest income before fees and related income on earning assets and provision for losses on loans and fees receivable	5,680	5,717	12,181	14,518
Fees and related income on earning assets	12,683	22,155	25,756	54,957
Servicing income	1,179	1,075	2,538	2,130
Depreciation of rental merchandise	(9,370)	(15,735)	(21,623)	(40,746)
Equity in income of equity-method investees	707	841	1,782	3,247
Income before income taxes	1,186	(11,661)	607	(21,724)
Income Tax Expense (Benefit)	(896)	(316)	352	(1,971)
Total assets	202,510	237,163	202,510	237,163
Auto Finance [Member]
Interest income:
Consumer loans, including past due fees	6,971	5,895	13,694	11,456
Other	0	0	0	0
Total interest income	6,971	5,895	13,694	11,456
Interest expense	(301)	(346)	(607)	(701)
Net interest income before fees and related income on earning assets and provision for losses on loans and fees receivable	6,670	5,549	13,087	10,755
Fees and related income on earning assets	68	41	214	124
Servicing income	211	159	412	344
Depreciation of rental merchandise	0	0	0	0
Equity in income of equity-method investees	0	0	0	0
Income before income taxes	1,650	1,156	3,577	2,178
Income Tax Expense (Benefit)	(544)	(357)	(1,174)	(684)
Total assets	$ 69,422	$ 62,089	$ 69,422	$ 62,089

Shareholders' Equity (Details)

Shareholders' Equity (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Class of Stock [Line Items]
Own-share Lending Arrangement, Shares, Outstanding	1,459,233		1,459,233		1,459,233
Stock Repurchased and Retired During Period, Value			$ 123,000
Common stock, loaned shares to be returned	1,459,233		1,459,233		1,459,233
Treasury Stock [Member]
Class of Stock [Line Items]
Common stock repurchased (in shares)	24,498	1,546	46,305	12,327
Aggregate cost of common stock repurchased	$ 68,299	$ 0	$ 122,552	$ 0

Investments in Equity-Method 39

Investments in Equity-Method Investees (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Summarized data of combined balance sheet and results of operations for our equity-method investees [Abstract]
Net (loss) income attributable to our equity investment in investee	$ 707	$ 841	$ 1,782	$ 3,247
Equity-Method Investees [Member]
Summarized data of combined balance sheet and results of operations for our equity-method investees [Abstract]
Loans and fees receivable pledged as collateral under structured financings, at fair value	18,425		18,425		$ 22,571
Total assets	19,410		19,410		23,831
Total liabilities	61		61		82
Equity Method Investment Summarized Financial Information, Equity	19,349		19,349		23,749
Net interest (cost) income, fees and related income on earning assets	1,067	1,193	2,684	5,309
Total other operating income	0	44	0	93
Net (loss) income	874	896	2,281	4,676
Net (loss) income attributable to our equity investment in investee	$ 707	841	$ 1,782	3,247
Limited Liability Company [Member]
Schedule of Equity Method Investments [Line Items]
Equity-method investment, interests	66.70%		66.70%
U.K. Portfolio Structured Financing Trust [Member]
Schedule of Equity Method Investments [Line Items]
Equity-method investment, interests	50.00%		50.00%
Summarized data of combined balance sheet and results of operations for our equity-method investees [Abstract]
Investments in non-marketable debt securities, at fair value					0
Total assets					0
Total liabilities					0
Equity Method Investment Summarized Financial Information, Equity					$ 0
Net interest (cost) income, fees and related income on earning assets		(287)		1,698
Net (loss) income		(300)		1,674
Net (loss) income attributable to our equity investment in investee		$ (150)		$ 837

Fair Values of Assets and Lia40

Fair Values of Assets and Liabilities Summary of Fair Value Hierarchy for Assets (Details) - USD ($) $ in Thousands		Jun. 30, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans and fees receivable pledged as collateral under structured financings, at fair value		$ 27,464	$ 34,905
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans and fees receivable, net for which it is practicable to estimate fair value	[1]	117,390	101,753
Loans and fees receivable, net for which it is not practicable to estimate fair value (2)	[1],[2]	2,695	4,144
Loans and fees receivable, at fair value	[1]	11,512	18,255
Loans and fees receivable pledged as collateral under structured financings, at fair value	[1]	27,464	34,905
Fair Value, Measurements, Recurring [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans and fees receivable, net for which it is practicable to estimate fair value	[1]	0	0
Loans and fees receivable, net for which it is not practicable to estimate fair value (2)	[1],[2]	0	0
Loans and fees receivable, at fair value	[1]	0	0
Loans and fees receivable pledged as collateral under structured financings, at fair value	[1]	0	0
Fair Value, Measurements, Recurring [Member] | Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans and fees receivable, net for which it is practicable to estimate fair value	[1]	0	0
Loans and fees receivable, net for which it is not practicable to estimate fair value (2)	[1],[2]	0	0
Loans and fees receivable, at fair value	[1]	0	0
Loans and fees receivable pledged as collateral under structured financings, at fair value	[1]	0	0
Fair Value, Measurements, Recurring [Member] | Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loans and fees receivable, net for which it is practicable to estimate fair value	[1]	122,581	111,010
Loans and fees receivable, net for which it is not practicable to estimate fair value (2)	[1],[2]	0	0
Loans and fees receivable, at fair value	[1]	11,512	18,255
Loans and fees receivable pledged as collateral under structured financings, at fair value	[1]	$ 27,464	$ 34,905
[1]	For cash, deposits and other short-term investments (including our investments in rental merchandise), the carrying amount is a reasonable estimate of fair value.
[2]	We do not provide fair value for this portion of our loans and fees receivable, net because it is not practicable to do so. These loans and fees receivable consist of a variety of receivables that are largely start-up in nature and for which we have neither sufficient history nor a comparable peer group from which we can calculate fair value.

Fair Values of Assets and Lia41

Fair Values of Assets and Liabilities Reconciliation of Level 3 Assets (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Reconciliation of Level 3 assets measured at fair value on a recurring basis using significant unobservable inputs [Abstract]
Beginning Balance	$ 53,160	$ 100,212
Net revaluations of loans and fees receivable pledged as collateral under structured financings, at fair value	2,462	4,867
Net revaluations of loans and fees receivable, at fair value	750	1,800
Settlements, net	(17,352)	(26,706)
Impact of foreign currency translation	(44)	1,004
Ending Balance	38,976	81,177
Loans and Fees Receivable, at Fair Value [Member]
Reconciliation of Level 3 assets measured at fair value on a recurring basis using significant unobservable inputs [Abstract]
Beginning Balance	18,255	12,080
Net revaluations of loans and fees receivable pledged as collateral under structured financings, at fair value	0	0
Net revaluations of loans and fees receivable, at fair value	750	1,800
Settlements, net	(7,449)	(4,391)
Impact of foreign currency translation	(44)	0
Ending Balance	11,512	9,489
Loans and Fees Receivable Pledged as Collateral under Structured Financings, at Fair Value [Member]
Reconciliation of Level 3 assets measured at fair value on a recurring basis using significant unobservable inputs [Abstract]
Beginning Balance	34,905	88,132
Net revaluations of loans and fees receivable pledged as collateral under structured financings, at fair value	2,462	4,867
Net revaluations of loans and fees receivable, at fair value	0	0
Settlements, net	(9,903)	(22,315)
Impact of foreign currency translation	0	1,004
Ending Balance	$ 27,464	$ 71,688

Fair Values of Assets and Lia42

Fair Values of Assets and Liabilities Quantitative Information about Level 3 Assets Fair Value Measurements (Details) - USD ($) $ in Thousands		6 Months Ended	12 Months Ended
		Jun. 30, 2015	Dec. 31, 2014
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Loans and fees receivable, at fair value		$ 11,512	$ 18,255
Loans and fees receivable pledged as collateral under structured financings, at fair value		$ 27,464	$ 34,905
Gross yield		29.20%	27.20%
Principal payment rate		2.70%	2.70%
Expected credit loss rate		12.70%	13.50%
Discount rate		15.90%	15.90%
Loans And Fees Receivable [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Loans and fees receivable, at fair value		$ 11,512	$ 18,255
Loans And Fees Receivable [Member] | Minimum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Gross yield		17.40%	17.90%
Principal payment rate		1.00%	1.50%
Expected credit loss rate		5.10%	7.40%
Servicing rate		5.50%	7.40%
Discount rate		15.90%	15.90%
Loans And Fees Receivable [Member] | Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Gross yield		25.90%	25.60%
Principal payment rate		3.80%	3.60%
Expected credit loss rate		15.80%	13.70%
Servicing rate		15.60%	15.10%
Discount rate		16.20%	16.20%
Loans And Fees Receivable [Member] | Weighted Average [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Gross yield		21.00%	21.00%
Principal payment rate		2.20%	2.30%
Expected credit loss rate		9.70%	9.90%
Servicing rate		9.80%	10.50%
Discount rate		16.10%	16.10%
Loans and Fees Receivable Pledged as Collateral [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Loans and fees receivable, at fair value		$ 27,464	$ 34,905
Gross yield	[1]	29.20%	27.20%
Principal payment rate	[1]	2.70%	2.70%
Expected credit loss rate	[1]	12.70%	13.50%
Servicing rate	[1]	11.20%	11.00%
Discount rate	[1]	15.90%	15.90%
[1]	(1) Our loans and fees receivable, pledged as collateral under structured financings, at fair value consist of a single portfolio with one set of assumptions. As such, no range is given.

Fair Values of Assets and Lia43

Fair Values of Assets and Liabilities Summary of Fair Value Hierarchy for Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014	Nov. 30, 2005	May. 31, 2005
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
CAR revolving credit facility	$ 31,700	$ 28,500
ACC amortizing debt facility	0	125
Amortizing debt facilities	51,290	42,200
Revolving credit facility	0	4,000
U.K. credit card accounts revolving credit facility	1,524	3,924
Notes Payable, Related Parties	20,000	20,000
Convertible Debt, Fair Value Disclosures	64,537	64,302
Liabilities carried at fair value
Economic sharing arrangement liability	82	119
Notes payable associated with structured financings, at fair value	28,685	36,511
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
CAR revolving credit facility	0	0
ACC amortizing debt facility	0	0
Amortizing debt facilities	0	0
Revolving credit facility	0	0
U.K. credit card accounts revolving credit facility	0	0
Notes Payable, Related Parties	0	0
5.875% convertible senior notes	0	0
Liabilities carried at fair value
Economic sharing arrangement liability	0	0
Notes payable associated with structured financings, at fair value	0	0
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
CAR revolving credit facility	0	0
ACC amortizing debt facility	0	0
Amortizing debt facilities	0	0
Revolving credit facility	0	0
U.K. credit card accounts revolving credit facility	0	0
Notes Payable, Related Parties	0	0
Convertible Debt, Fair Value Disclosures	38,828	37,662
Liabilities carried at fair value
Economic sharing arrangement liability	0	0
Notes payable associated with structured financings, at fair value	0	0
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
CAR revolving credit facility	31,700	28,500
ACC amortizing debt facility	0	125
Amortizing debt facilities	51,290	42,200
Revolving credit facility	0	4,000
U.K. credit card accounts revolving credit facility	1,524	3,924
Notes Payable, Related Parties	20,000	20,000
5.875% convertible senior notes	0	0
Liabilities carried at fair value
Economic sharing arrangement liability	82	119
Notes payable associated with structured financings, at fair value	$ 28,685	$ 36,511
Five Point Eight Seven Five Percent Convertible Senior Notes Due Two Thousand Thirty Five [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			5.875%	5.875%

Fair Values of Assets and Lia44

Fair Values of Assets and Liabilities Reconciliation of Level 3 Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning Balance			$ 36,511	$ 94,523
Total (gains) losses—realized/unrealized:
Net revaluations of notes payable associated with structured financings, at fair value	$ 420	$ 1,151	782	2,308
Repayments on outstanding notes payable, net			(8,608)	(22,425)
Impact of foreign currency translation			0	1,103
Ending Balance	$ 28,685	$ 75,509	$ 28,685	$ 75,509

Fair Values of Assets and Lia45

Fair Values of Assets and Liabilities Quantitative Information about Level 3 Liabilities Fair Value Measurements (Details) - USD ($) $ in Thousands		6 Months Ended	12 Months Ended
		Jun. 30, 2015	Dec. 31, 2014
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]
Notes payable associated with structured financings, at fair value		$ 28,685	$ 36,511
Gross yield		29.20%	27.20%
Principal payment rate		2.70%	2.70%
Expected credit loss rate		12.70%	13.50%
Discount rate		15.90%	15.90%
Loans And Fees Receivable [Member] | Minimum [Member]
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]
Gross yield		17.40%	17.90%
Principal payment rate		1.00%	1.50%
Expected credit loss rate		5.10%	7.40%
Discount rate		15.90%	15.90%
Fair Value Inputs Servicing Rate		5.50%	7.40%
Loans And Fees Receivable [Member] | Maximum [Member]
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]
Gross yield		25.90%	25.60%
Principal payment rate		3.80%	3.60%
Expected credit loss rate		15.80%	13.70%
Discount rate		16.20%	16.20%
Fair Value Inputs Servicing Rate		15.60%	15.10%
Loans And Fees Receivable [Member] | Weighted Average [Member]
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]
Gross yield		21.00%	21.00%
Principal payment rate		2.20%	2.30%
Expected credit loss rate		9.70%	9.90%
Discount rate		16.10%	16.10%
Fair Value Inputs Servicing Rate		9.80%	10.50%
Loans and Fees Receivable Pledged as Collateral [Member]
Fair Value Inputs, Liabilities, Quantitative Information [Line Items]
Gross yield	[1]	29.20%	27.20%
Principal payment rate	[1]	2.70%	2.70%
Expected credit loss rate	[1]	12.70%	13.50%
Discount rate	[1]	15.90%	15.90%
Fair Value Inputs Servicing Rate	[1]	11.20%	11.00%
[1]	(1) Our loans and fees receivable, pledged as collateral under structured financings, at fair value consist of a single portfolio with one set of assumptions. As such, no range is given.

Fair Values of Assets and Lia46

Fair Values of Assets and Liabilities, Other Relevant Data (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014	Nov. 30, 2005	May. 31, 2005
Schedule of Fair Value Assets And Liabilities [Line Items]
CAR revolving credit facility	$ 31,700	$ 28,500
Structured Financing Notes Payable [Member]
Schedule of Fair Value Assets And Liabilities [Line Items]
Aggregate unpaid principal balance of notes payable	112,628	121,236
Aggregate fair value of notes payable	28,685	36,511
Loans and Fees Receivable, at Fair Value [Member]
Schedule of Fair Value Assets And Liabilities [Line Items]
Aggregate unpaid principal balance within loans and fees receivable that are reported at fair value	15,995	22,785
Aggregate fair value of loans and fees receivable that are reported at fair value	11,512	18,255
Aggregate fair value of receivables carried at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies)	20	93
Aggregate excess of balance of unpaid principal receivables within loans and fees receivable that are reported at fair value and are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) over the fair value of such loans and fees receivable	728	647
Loans and Fees Receivable Pledged as Collateral under Structured Financings, at Fair Value [Member]
Schedule of Fair Value Assets And Liabilities [Line Items]
Aggregate unpaid principal balance within loans and fees receivable that are reported at fair value	32,379	41,449
Aggregate fair value of loans and fees receivable that are reported at fair value	27,464	34,905
Aggregate fair value of receivables carried at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies)	40	39
Aggregate excess of balance of unpaid principal receivables within loans and fees receivable that are reported at fair value and are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) over the fair value of such loans and fees receivable	$ 1,016	$ 1,695
5.875% Convertible Senior Notes Due 2035 [Member]
Schedule of Fair Value Assets And Liabilities [Line Items]
Interest rate on notes			5.875%	5.875%

Notes Payable Schedule of struc

Notes Payable Schedule of structured financing notes at fair value (Details) - USD ($)		6 Months Ended
		Jun. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Total structured financing notes reported at fair value that are secured by credit card receivables and to which we are subordinated		$ 28,685,000	$ 36,511,000
Weighted average interest rate	[1]	5.20%	5.40%
Credit card receivables and restricted cash carrying amount as security for notes payable		$ 28,700,000
Maximum Aggregate Exposure to Pretax Equity Loss Associated With Structured Financing at Fair Value		0
Amortizing Securitization Facility Expiration Date December 1, 2015 [Member]
Debt Instrument [Line Items]
Face amount		$ 116,700,000
Weighted average interest rate		5.10%	4.90%
Credit card receivables and restricted cash carrying amount as security for notes payable		$ 32,300,000	$ 36,500,000
Maturity date		Dec. 1, 2015
Amortizing Securitization Facility Expiration Date April 2015 [Member]
Debt Instrument [Line Items]
Maturity date		Apr. 1, 2015
Notes Payable to Banks [Member]
Debt Instrument [Line Items]
Total structured financing notes reported at fair value that are secured by credit card receivables and to which we are subordinated		$ 28,700,000
Notes Payable to Banks [Member] | Amortizing Securitization Facility Expiration Date December 1, 2015 [Member]
Debt Instrument [Line Items]
Total structured financing notes reported at fair value that are secured by credit card receivables and to which we are subordinated		$ 28,700,000	$ 36,500,000
[1]	Loans are subject to certain affirmative covenants tied to default rates and other performance metrics the failure of which could result in required early repayment of the remaining unamortized balances of the notes.

Notes Payable Narrative (Detail

Notes Payable Narrative (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Notes payable associated with structured financings, at fair value	$ 28,685	$ 36,511
Credit card receivables and restricted cash carrying amount as security for notes payable	28,700
Maximum Aggregate Exposure to Pretax Equity Loss Associated With Structured Financing at Fair Value	0
CAR revolving credit facility	$ 31,700	$ 28,500

Notes Payable Schedule of str49

Notes Payable Schedule of structured financing notes at face value (Details) $ in Thousands		6 Months Ended
		Jun. 30, 2015USD ($)	Jun. 30, 2015GBP (£)	Dec. 31, 2014USD ($)
Notes Payable, at Face Value [Abstract]
Notes Payable, Related Parties		$ 20,000		$ 20,000
Notes Payable		$ 104,500		$ 98,700
Weighted average interest rate	[1]	5.20%	5.20%	5.40%
Loans pledged as collateral	[1]	$ 56,300		$ 42,200
Related Party Transaction [Domain]
Notes Payable, at Face Value [Abstract]
Debt Instrument, Interest Rate, Effective Percentage	[2]	9.00%	9.00%	9.00%
Maturity date	[2]	Nov. 25, 2015
Amortizing debt facility expiring July 2015 [Member]
Notes Payable, at Face Value [Abstract]
Secured Debt		$ 0		$ 500	[1]
Maturity date	[1]	Jul. 15, 2015
Amortizing debt facility expiring September 2014 [Member]
Notes Payable, at Face Value [Abstract]
Secured Debt	[1],[3]	$ 29,000		7,800
Maturity date	[1],[3]	May 14, 2016
Expiring October 2015 [Member] [Member]
Notes Payable, at Face Value [Abstract]
Secured Debt	[1],[3]	$ 18,700		30,000
Maturity date	[1],[3]	Apr. 17, 2016
Expiring April 2016 [Member]
Notes Payable, at Face Value [Abstract]
Secured Debt	[1],[3]	$ 3,600		3,900
Maturity date	[1],[3]	Aug. 1, 2016
Amortizing Debt Facility Secured by ACC Auto Finance Segment [Member]
Notes Payable, at Face Value [Abstract]
Secured Debt		$ 0		100
Maturity date		Mar. 10, 2015
Expiring December 2016 [Member]
Notes Payable, at Face Value [Abstract]
Loans pledged as collateral		$ 3,100		$ 4,100
Revolving Credit Facility [Member]
Notes Payable, at Face Value [Abstract]
Weighted average interest rate	[4]	3.70%	3.70%	3.70%
Carrying amount of receivables as security for structured financing notes	[4],[5]	$ 69,300		$ 75,400
Expiring October 2017 [Member]
Notes Payable, at Face Value [Abstract]
Outstanding balance	[4],[5]	$ 31,700		28,500
Maturity date	[4],[5]	Oct. 4, 2017
Expiring May 2015 [Member]
Notes Payable, at Face Value [Abstract]
Outstanding balance	[4]	$ 0		4,000
Maturity date	[4]	May 17, 2015
Expiring December 2016 [Member]
Notes Payable, at Face Value [Abstract]
Outstanding balance		$ 1,500		$ 3,900
Basis spread on interest rate		7.00%
Debt Instrument, Interest Rate, Effective Percentage		9.10%	9.10%	9.20%
Maturity date		Dec. 1, 2016
Maximum borrowing capacity | £			£ 5,000,000
Related Party Transaction [Domain]
Notes Payable, at Face Value [Abstract]
Notes Payable, Related Parties	[2]	$ 20,000		$ 20,000
[1]	Loans are subject to certain affirmative covenants tied to default rates and other performance metrics the failure of which could result in required early repayment of the remaining unamortized balances of the notes.
[2]	See Related Party Transactions under Item 2. "Management’s Discussion and Analysis of Financial Condition and Results of Operations" for additional information regarding this note.
[3]	These notes were modified to either extend the maturity date, increase the loaned amount or both.
[4]	Loans are from the same lender and are cross-collateralized; thus, combined security interests are subject to claims upon the default of either lending arrangement. The assets of Atlanticus Holdings Corporation are not subject to creditor claims arising due to asset performance-related covenants under this loan.
[5]	Loan is subject to certain affirmative covenants, including a coverage ratio, a leverage ratio and a collateral performance test, the failure of which could result in required early repayment of all or a portion of the outstanding balance by our CAR Auto Finance operations.

Convertible Senior Notes Narrat

Convertible Senior Notes Narrative (Details) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2014	Jun. 30, 2015	Nov. 14, 2014	Nov. 30, 2005	May. 31, 2005
3.625% Convertible Senior Notes Due 2025 [Member]
Debt Instrument [Line Items]
Aggregate principal amount		$ 450,000	$ 0			$ 250,000,000
Interest rate on notes						3.625%
5.875% Convertible Senior Notes Due 2035 [Member]
Debt Instrument [Line Items]
Aggregate principal amount		93,280,000	$ 93,280,000		$ 300,000,000
Interest rate on notes					5.875%	5.875%
Tender Offer Repurchase Amount - Face Value	80,000
Conversion price for convertible senior notes (in dollars per share)			$ 24.61
Tender Offer Repurchase Amount	25,200
Debt Instrument, Repurchased Face Amount				$ 46,100,000
Debt Instrument, Repurchase Amount				$ 19,100,000
Gains (Losses) on Extinguishment of Debt		$ 12,100,000

Convertible Senior Notes Compon

Convertible Senior Notes Components of consolidated balance sheets associated with convertible senior notes (Details) - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014	Nov. 30, 2005	May. 31, 2005
Debt Instrument [Line Items]
Discount	$ 28,743,000		$ 28,978,000
Net carrying value	64,537,000		64,752,000
Carrying amount of equity component included in additional paid-in capital	108,714,000		108,714,000
Excess of instruments’ if-converted values over face principal amounts	0	$ 0
3.625% Convertible Senior Notes Due 2025 [Member]
Debt Instrument [Line Items]
Face amount	0		450,000		$ 250,000,000
Interest rate on notes					3.625%
5.875% Convertible Senior Notes Due 2035 [Member]
Debt Instrument [Line Items]
Face amount	$ 93,280,000		$ 93,280,000	$ 300,000,000
Interest rate on notes				5.875%	5.875%

Convertible Senior Notes Accoun

Convertible Senior Notes Accounting for Convertible Senior Notes (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014	Nov. 30, 2005	May. 31, 2005
Debt Instrument [Line Items]
Interest expense from accretion of discount on convertible senior notes	$ 235	$ 321
Own-share Lending Arrangement, Shares, Outstanding	1,459,233		1,459,233
5.875% Convertible Senior Notes Due 2035 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				5.875%	5.875%
3.625% Convertible Senior Notes Due 2025 [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					3.625%

Commitments and Contingencies G

Commitments and Contingencies General (Details) £ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)european_payment_system	Jun. 30, 2014USD ($)	Jun. 30, 2015GBP (£)	Dec. 31, 2014USD ($)	Dec. 31, 2014GBP (£)
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options	$ 0	$ 0	$ (75,000)	$ 0
Loss Contingency Accrual	5,100,000		5,100,000		£ 3.3	$ 4,600,000	£ 3.1
Commitments to Car Operations [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	10,000,000		10,000,000
Supply Commitment [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	86,000,000		86,000,000
Deposits [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	4,700,000		4,700,000
Guarantee Obligations [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	200,000		$ 200,000
Guarantee Obligations [Member] | U.K. Portfolio Structured Financing Trust [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Number of European payment systems to which the Company has guarantor obligations | european_payment_system			1
Penalty for Termination Prior to Contractual Termination Period [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	1,300,000		$ 1,300,000
Penalty (UK) for Termination Prior to Contractual Termination Period [Domain]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Off-balance sheet risks, liability	$ 1,400,000		$ 1,400,000

Net Income (Loss) Attributabl54

Net Income (Loss) Attributable to Controlling Interests Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Numerator:
Net income (loss) attributable to controlling interests		$ 1,397	$ (11,178)	$ 3,364	$ (22,352)
Denominator:
Basic (including unvested share-based payment awards) (in shares)	[1]	13,911,000	13,989,000	13,917,000	14,035,000
Effect of dilutive stock compensation arrangements (in shares)	[2]	5,000	0	4,000	0
Diluted (including unvested share-based payment awards) (in shares)	[1]	13,916,000	13,989,000	13,921,000	14,035,000
Net (loss) income attributable to controlling interests per common share-basic (in dollars per share)		$ 0.10	$ (0.80)	$ 0.24	$ (1.59)
Net (loss) income attributable to controlling interests per common share-diluted (in dollars per share)		$ 0.10	$ (0.80)	$ 0.24	$ (1.59)
Shares related to unvested share-based payments included in basic and diluted shares (in shares)		428,597	556,190	428,039	561,900
Five Point Eight Seven Five Percent Convertible Senior Notes Due Two Thousand Thirty Five [Member]
Denominator:
Incremental Common Shares Attributable to Conversion of Debt Securities		0	0	0	0
[1]	Shares related to unvested share-based payment awards we included in our basic and diluted share counts are 428,597 and 428,039 for the three and six months ended June 30, 2015, compared to 556,190 and 561,900 shares for the three and six months ended June 30, 2014.
[2]	The effect of dilutive stock compensation arrangements is shown only for informational purposes where we are in a net loss position. In such situations, the effect of including outstanding options and restricted stock would be anti-dilutive, and they are thus excluded from all loss period calculations.

Net Income (Loss) Attributabl55

Net Income (Loss) Attributable to Controlling Interests Per Common Share Antidilutive Securities (Details) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Nov. 30, 2005	May. 31, 2005
Debt Instrument [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		0		0
5.875% Convertible Senior Notes Due 2035 [Member]
Debt Instrument [Line Items]
Shares potentially issuable and includible in diluted net loss attributable to controlling interest per common share	0	0	0	0
Debt Instrument, Interest Rate, Stated Percentage					5.875%	5.875%
Conversion price for convertible senior notes	$ 24.61		$ 24.61
Maximum potential dilution in future periods under the conversion provisions of convertible senior notes	3,800,000		3,800,000

Stock-Based Compensation (Detai

Stock-Based Compensation (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2015USD ($)$ / sharesshares	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)stock_compensation_plan$ / sharesshares	Jun. 30, 2014USD ($)shares	Dec. 31, 2014$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock based compensation plans | stock_compensation_plan			2
Employee Stock purchase plan, shares authorized	40,272		40,272
Maximum aggregate number of shares of common stock issued	620,100		620,100
Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options | $	$ 0	$ 0	$ (75,000)	$ 0
Options outstanding	448,333		448,333		450,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price | $ / shares	$ 2.52		$ 2.52		$ 2.52
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $	$ 453,900		$ 453,900
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term			3 years 8 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term			3 years 8 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value | $	$ 207,007,000		$ 207,007,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price | $ / shares			$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			(1,667)
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price | $ / shares			$ 2.27
Allocated Share-based Compensation Expense | $			$ 110,000	183,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	208,339		208,339
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price | $ / shares	$ 2.54		$ 2.54
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Stock Options | $	$ 100,000	$ 500,000	$ 100,000	$ 500,000
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred Compensation Arrangement with Individual, Maximum Contractual Term			5 years
Stock Options [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period
Stock Options [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			5 years
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate restricted stock granted (in shares)			106,334	77,600
Aggregate grant date fair values of restricted stock | $			$ 300,000	$ 300,000
Unamortized deferred compensation costs of non vested restricted stock | $	$ 400,000		$ 400,000
Weighted average remaining amortization period of non vested restricted stock			1 year
Restricted Stock [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			12 months
Restricted Stock [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			60 months

Property (Details)

Property (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property at cost, net of depreciation	$ 6,472	$ 7,036

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Tax [Abstract]
Effective Income Tax Rate Reconciliation, Percent	(50.80%)	6.40%	(19.60%)	13.60%
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$ 0	$ 600,000	$ 0	$ 1,200,000

Income Taxes Schedule of Compon

Income Taxes Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Schedule of Components of Income Tax Expense (Benefit) [Abstract]
Income Tax Expense (Benefit)	$ 1,440	$ 673	$ 822	$ 2,655

Income Taxes Schedule of Effect

Income Taxes Schedule of Effective Income Tax Rate Reconciliation (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Effective Income Tax Rate Reconciliation, Percent	50.80%	(6.40%)	19.60%	(13.60%)

Related Party Transactions (Det

Related Party Transactions (Details) - Credit Facility [Domain] - USD ($) $ in Thousands		6 Months Ended	12 Months Ended
		Jun. 30, 2015	Dec. 31, 2014	Nov. 14, 2014	Nov. 30, 2005	May. 31, 2005
Related Party Transaction [Line Items]
Notes Payable, Related Parties		$ 20,000	$ 20,000
Five Point Eight Seven Five Percent Convertible Senior Notes Due Two Thousand Thirty Five [Member]
Related Party Transaction [Line Items]
Debt Instrument, Repurchased Face Amount				$ 46,100
Debt Instrument, Interest Rate, Stated Percentage					5.875%	5.875%
Debt Instrument, Repurchase Amount				$ 19,100
Gains (Losses) on Extinguishment of Debt			$ 12,100
Related Party Transaction [Domain]
Related Party Transaction [Line Items]
Debt Instrument, Interest Rate, Effective Percentage	[1]	9.00%	9.00%
Maturity date	[1]	Nov. 25, 2015
[1]	See Related Party Transactions under Item 2. "Management’s Discussion and Analysis of Financial Condition and Results of Operations" for additional information regarding this note.