CURO (CUROQ) 10-K 7 Mar 22 2020 FY Annual report Financial data

COVER

COVER - USD ($)	12 Months Ended
	Dec. 31, 2021	Mar. 03, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	1-38315
Entity Registrant Name	CURO GROUP HOLDINGS CORP.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	90-0934597
Entity Address, Address Line One	3615 North Ridge Road
Entity Address, City or Town	Wichita
Entity Address, State or Province	KS
Entity Address, Postal Zip Code	67205
City Area Code	316
Local Phone Number	722-3801
Title of 12(b) Security	Common Stock, $0.001 par value per share
Trading Symbol	CURO
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 396,038,273
Entity Common Stock, Shares Outstanding		40,242,120
Documents Incorporated by Reference	Documents incorporated by reference: Portions of the definitive proxy statement for the registrant's Annual Meeting of Stockholders expected to be held on June 15, 2022 are incorporated by reference into Part III of this report.
Entity Central Index Key	0001711291
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Amendment Flag	false

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2021
Auditor Information [Abstract]
Auditor Name	Deloitte & Touche LLP
Auditor Location	Chicago, IL
Auditor Firm ID	34

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Assets
Cash and cash equivalents	$ 63,179	$ 213,343
Restricted cash	98,896	54,765
Gross loans receivable (includes Gross loans receivable of consolidated VIEs of $1,294,706 and $360,431 as of December 31, 2021 and 2020, respectively)	1,548,318	553,722
Less: allowance for loan losses (includes allowance for losses of consolidated VIEs of $66,618 and $54,129 as of December 31, 2021 and 2020, respectively)	(87,560)	(86,162)
Loans receivable, net	1,460,758	467,560
Income taxes receivable	31,774	32,062
Prepaid expenses and other (includes Prepaid expenses and other of consolidated VIEs of $0 and $388 as of December 31, 2021 and 2020, respectively)	42,038	27,994
Property and equipment, net	54,635	59,749
Investments	27,900	27,370
Right of use asset - operating leases	116,300	115,032
Deferred tax assets	15,639	0
Goodwill	429,792	136,091
Intangibles, net	109,930	40,425
Other assets	9,755	8,595
Total Assets	2,460,596	1,182,986
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable and accrued liabilities (includes Accounts payable and accrued liabilities of consolidated VIEs of $9,886 and $34,055 as of December 31, 2021 and 2020, respectively)	121,434	49,624
Deferred revenue	21,649	5,394
Lease liability - operating leases	122,431	122,648
Contingent consideration related to acquisition	26,508	0
Income taxes payable	680	0
Accrued interest (includes Accrued interest of consolidated VIEs of $3,279 and $1,147 as of December 31, 2021 and 2020, respectively)	34,974	20,123
Liability for losses on CSO lender-owned consumer loans	6,908	7,228
Debt (includes Debt and related issuance costs of consolidated VIEs of $979,500 and $14,428 as of December 31, 2021 and $147,427 and $7,766 as of December 31, 2020, respectively)	1,945,793	819,661
Other long-term liabilities	13,845	15,382
Deferred tax liabilities	6,044	11,021
Total Liabilities	2,300,266	1,051,081
Commitments and contingencies
Stockholders' Equity
Preferred stock - $0.001 par value, 25,000,000 shares authorized; no shares were issued	0	0
Common stock - $0.001 par value; 225,000,000 shares authorized; 49,684,080 and 47,525,807 shares issued; and 40,810,444 and 41,370,504 shares outstanding at the respective period ends	23	9
Treasury stock, at cost - 8,873,636 and 6,155,303 shares at the respective period ends	(124,302)	(77,852)
Paid-in capital	113,520	79,812
Retained earnings	203,467	160,068
Accumulated other comprehensive loss	(32,378)	(30,132)
Total Stockholders' Equity	160,330	131,905
Total Liabilities and Stockholders' Equity	$ 2,460,596	$ 1,182,986

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Restricted cash	$ 98,896	$ 54,765
Total gross loan receivable	1,548,318	553,722
Allowance for loan losses	87,560	86,162
Prepaid expenses and other	42,038	27,994
Accounts payable and accrued liabilities	121,434	49,624
Accrued interest	680	$ 0
Debt	$ 1,979,500
Preferred stock par value (in usd per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	25,000,000	25,000,000
Preferred shares issued (in shares)	0	0
Class A common stock, par value (in usd per share)	$ 0.001	$ 0.001
Class A common stock, authorized (in shares)	225,000,000	225,000,000
Class A common stock, issued (in shares)	49,684,080	47,525,807
Class A common stock, outstanding (in shares)	40,810,444	41,370,504
Treasury stock (in shares)	8,873,636	6,155,303
Variable Interest Entity
Restricted cash	$ 57,155	$ 31,994
Total gross loan receivable	1,294,706	360,431
Allowance for loan losses	66,618	54,129
Prepaid expenses and other	0	388
Accounts payable and accrued liabilities	9,886	34,055
Accrued interest	3,279	1,147
Debt	979,500	147,427
Issuance costs	$ 14,428	$ 7,766

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Revenue	$ 817,843	$ 847,396	$ 1,141,797
Provision for losses	245,668	288,811	468,551
Net revenue	572,175	558,585	673,246
Operating expenses
Salaries and benefits	237,109	196,817	206,193
Occupancy	55,559	57,271	54,895
Direct operations	60,056	46,893	73,568
Depreciation and amortization	26,955	17,498	18,630
Depreciation and amortization	74,682	47,048	48,049
Advertising	38,762	44,552	53,398
Total operating expenses	493,123	410,079	454,733
Other (income) expense
Interest expense	97,334	72,709	69,763
(Income) loss from equity method investment	(3,658)	(4,546)	6,295
Gain from equity method investment	(135,387)	0	0
Loss on extinguishment of debt	40,206	0	0
Total other (income) expense	(1,505)	68,163	76,058
Income from continuing operations before income taxes	80,557	80,343	142,455
Provision for income taxes	21,223	5,895	38,557
Net income from continuing operations	59,334	74,448	103,898
Income (loss) from discontinued operations, before income taxes	0	1,714	(39,048)
Income tax expense (benefit) related to disposition	0	429	(46,638)
Net income from discontinued operations	0	1,285	7,590
Net income	$ 59,334	$ 75,733	$ 111,488
Basic earnings per share:
Continuing operations (in dollars per share)	$ 1.44	$ 1.82	$ 2.33
Discontinued operations (in dollars per share)	0	0.03	0.17
Basic earnings per share (in dollars per share)	1.44	1.85	2.5
Diluted earnings per share:
Continuing operations (in dollars per share)	1.38	1.77	2.26
Discontinued operations (in dollars per share)	0	0.03	0.17
Diluted earnings per share (in dollars per share)	$ 1.38	$ 1.8	$ 2.43
Weighted average common shares outstanding:
Basic (in shares)	41,155	40,886	44,685
Diluted (in shares)	43,143	42,091	45,974

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
Statement of Comprehensive Income [Abstract]
Net income	$ 59,334		$ 75,733		$ 111,488
Other comprehensive income (loss):
Foreign currency translation adjustment, net of tax	(2,246)	[1]	8,531	[1]	22,397
Other comprehensive (loss) income	(2,246)		8,531		22,397
Comprehensive income	$ 57,088		$ 84,264		$ 133,885
[1]	(1) Accumulated other comprehensive income (loss)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Thousands		Total	Common Stock	Treasury Stock, at cost	Paid-in capital	Retained Earnings (Deficit)	AOCI	[1]
Balance, beginning period at Dec. 31, 2018		$ (19,101)	$ 9	$ 0	$ 60,015	$ (18,065)	$ (61,060)
Balance, beginning period (in shares) at Dec. 31, 2018			46,412,231
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		111,488				111,488
Foreign currency translation adjustment		22,397					22,397
Share-based compensation		$ 10,323			10,323
Proceeds from exercise of stock options (in shares)		40,014	40,014
Proceeds from exercise of stock options		$ 149			149
Repurchase of common stock (in shares)	[2]		(5,614,541)
Repurchase of common stock	[2]	(72,343)		(72,343)
Net settlement of share-based awards (in shares)			318,520
Net settlement of share-based awards		(2,400)			(2,400)
Balance, ending period at Dec. 31, 2019		50,513	$ 9	(72,343)	68,087	93,423	(38,663)
Balance, ending period (in shares) at Dec. 31, 2019			41,156,224
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		75,733
Foreign currency translation adjustment	[1]	8,531
Dividends		(9,088)				(9,088)
Share-based compensation		$ 12,910			12,910
Proceeds from exercise of stock options (in shares)		274,510	274,510
Proceeds from exercise of stock options		$ 765			765
Repurchase of common stock (in shares)			(540,762)
Repurchase of common stock		(5,509)		(5,509)
Net settlement of share-based awards (in shares)			480,532
Net settlement of share-based awards		(1,950)			(1,950)
Balance, ending period at Dec. 31, 2020		131,905	$ 9	(77,852)	79,812	160,068	(30,132)
Balance, ending period (in shares) at Dec. 31, 2020			41,370,504
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income		59,334				59,334
Foreign currency translation adjustment	[1]	(2,246)
Dividends		(15,935)				(15,935)
Common stock issued for acquisition of Heights (in shares)			1,446,257
Common stock issued for acquisition of Heights		24,369	$ 14		24,355
Share-based compensation		$ 13,976			13,976
Proceeds from exercise of stock options (in shares)		615,024	66,972
Proceeds from exercise of stock options		$ 272			272
Repurchase of common stock (in shares)	[3]		(2,718,333)
Repurchase of common stock	[3]	(46,450)		(46,450)
Net settlement of share-based awards (in shares)			645,044
Net settlement of share-based awards		(4,895)			(4,895)
Balance, ending period at Dec. 31, 2021		$ 160,330	$ 23	$ (124,302)	$ 113,520	$ 203,467	$ (32,378)
Balance, ending period (in shares) at Dec. 31, 2021			40,810,444
[1]	(1) Accumulated other comprehensive income (loss)
[2]	(2) Includes the repurchase of 2,000,000 shares of common stock from FFL for $13.55 per share. See Note 23 - "Share Repurchase Program" for additional information.
[3]	(3) Includes the repurchase of 500,000 shares of common stock from a related party for $18.10 per share. See Note 23 - "Share Repurchase Program" for additional information.

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parenthetical) - Affiliated Entity	1 Months Ended
	Aug. 31, 2019$ / sharesshares
Share Repurchase Agreement with FFL
Total number of shares repurchased (in shares) | shares	2,000,000
Average price paid per share (in dollars per share) | $ / shares	$ 13.55

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities
Net income from continuing operations	$ 59,334	$ 74,448	$ 103,898
Adjustments to reconcile net income to net cash provided by continuing operating activities:
Depreciation and amortization	26,955	17,498	18,630
Provision for losses	245,668	288,811	468,551
Amortization of debt issuance costs and bond discount	6,871	3,935	2,971
Deferred income tax (benefit) expense	(18,297)	11,691	(6,396)
Loss on disposal of property and equipment	7,054	150	85
Loss on extinguishment of debt	40,206	0	0
(Income) loss from equity method investment	(3,658)	(4,546)	6,295
Gain from equity method investment	(135,387)	0	0
Change in fair value of contingent consideration	6,209	0	0
Share-based compensation	13,976	12,910	10,323
Changes in operating assets and liabilities:
Accrued interest on loans receivable	8,751	23,714	(12,844)
Prepaid expenses and other assets	(6,053)	8,058	10,771
Accounts payable and accrued liabilities	43,832	(11,876)	9,798
Deferred revenue	16,581	(4,769)	527
Income taxes payable	678	0	34,102
Income taxes receivable	3,829	(20,603)	9,798
Accrued interest	13,069	264	0
Other assets and liabilities	(6,445)	3,820	(5,374)
Net cash provided by continuing operating activities	323,173	403,505	651,135
Net cash provided by (used in) discontinued operating activities	0	1,714	(504)
Net cash provided by operating activities	323,173	405,219	650,631
Cash flows from investing activities
Purchase of property, equipment and software	(23,648)	(10,920)	(13,981)
Loans receivable originated or acquired	(1,517,275)	(1,296,398)	(1,835,301)
Loans receivable repaid	928,302	1,079,437	1,327,190
Proceeds from other investments	136,879
Payments to acquire other investments		(12,757)	(8,168)
Net cash used in continuing investing activities	(923,488)	(255,056)	(530,260)
Net cash used in discontinued investing activities	0	0	(14,213)
Net cash used in investing activities	(923,488)	(255,056)	(544,473)
Cash flows from financing activities
Payments on subordinated stockholder debt	0	0	(2,256)
Debt issuance costs paid	(26,387)	(6,992)	(200)
Payments of call premiums from early debt extinguishments	(31,250)	0	0
Payments to net share settle equity awards	(4,895)	(1,950)	(2,400)
Proceeds from exercise of stock options	272	765	149
Repurchase of common stock	(45,448)	(5,908)	(71,942)
Dividends paid to stockholders	(15,935)	(9,088)	0
Net cash provided by (used in) financing activities	491,291	7,329	(97,968)
Effect of exchange rate changes on cash and restricted cash	2,991	595	1,974
Net (decrease) increase in cash and restricted cash	(106,033)	158,087	10,164
Cash and restricted cash at beginning of period	268,108	110,021	99,857
Cash and restricted cash at end of period	162,075	268,108	110,021
Less: Cash and restricted cash of discontinued operations at end of period	0	0	0
Cash and restricted cash of continuing operations at end of period	162,075	268,108	110,021
Supplemental Cash Flow Elements [Abstract]
Cash and cash equivalents	63,179	213,343	75,242
Restricted cash	98,896	54,765	34,779
Total cash, cash equivalents and restricted cash from continuing operations	162,075	268,108	110,021
Cash and restricted cash from discontinued operations	0	0	0
Total cash, cash equivalents and restricted cash used in the Statements of Cash Flows	162,075	268,108	110,021
Cash paid for:
Interest	81,536	69,212	69,134
Income taxes, net of refunds	34,878	15,841	2,355
Non-cash investing activities:
Property and equipment accrued in accounts payable	883	861	631
Flexiti
Cash flows from investing activities
Acquisition of Ad Astra, net of acquiree's cash received	(91,203)	0	0
Heights Finance
Cash flows from investing activities
Acquisition of Ad Astra, net of acquiree's cash received	(356,543)	0	0
Ad Astra
Cash flows from investing activities
Acquisition of Ad Astra, net of acquiree's cash received	0	(14,418)	0
8.25% Senior Secured Notes
Cash flows from financing activities
Payments on 8.25% Senior Secured Notes	690,000	0	0
7.50% Senior Secured Notes
Cash flows from financing activities
Proceeds from issuance of 7.50% Senior Secured Notes	1,000,000	0	0
Revolving Credit Facility | Non-Recourse SPV and SPE Facilities
Cash flows from financing activities
Proceeds from credit facilities	549,511	73,037	23,558
Payments on credit facilities	(244,577)	(42,535)	(24,877)
Revolving Credit Facility | Senior secured revolving loan facility | Line of Credit
Cash flows from financing activities
Proceeds from credit facilities	68,108	69,947	210,346
Payments on credit facilities	$ (68,108)	$ (69,947)	$ (230,346)

CONSOLIDATED STATEMENTS OF CA_2

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Restricted cash	$ 98,896	$ 54,765	$ 34,779
8.25% Senior Secured Notes
Stated interest rate (as percent)	8.25%
7.50% Senior Secured Notes
Stated interest rate (as percent)	7.50%
Variable Interest Entity
Restricted cash	$ 57,155	$ 31,994

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF OPERATIONS	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF OPERATIONS Nature of Operations and Basis of Presentation The terms “CURO" and the “Company” refer to CURO Group Holdings Corp. and its directly and indirectly owned subsidiaries as a combined entity, except where otherwise stated. The Company is a tech-enabled, omni-channel consumer finance company serving non-prime and near-prime consumers in the U.S. and non-prime and prime consumers in Canada. CURO was founded in 1997 to meet the growing needs of consumers looking for alternative access to credit. With nearly 25 years of experience, the Company offers a variety of convenient, easily accessible financial and loan services in all of its markets. In the U.S., CURO operates under several principal brands, including “Speedy Cash,” “Rapid Cash” and “Avio Credit”. With its acquisition of Heights on December 27, 2021, the Company added the brands "Covington Credit," "Heights Finance," "Quick Credit" and "Southern Finance" to its U.S. portfolio. The Company also offers demand deposit accounts in the U.S. under Revolve Finance, and credit card programs under First Phase, which was launched in the fourth quarter of 2021. As of December 31, 2021, CURO's store network consisted of 550 locations across 20 U.S. states and offered online services in 27 U.S. states. In Canada, CURO operates under “CURO Canada” and “LendDirect” direct lending brands. With its acquisition of Flexiti on March 10, 2021, the Company added the "Flexiti" point-of-sale brand to its Canada portfolio. As of December 31, 2021, CURO operated its direct lending in eight Canadian provinces and offered online services in eight Canadian provinces and one Canadian territory. Point-of-sale operations are available at nearly 7,500 retail locations and over 3,100 merchant partners across 10 provinces and two territories. Following the acquisitions in 2021, the Company reports Flexiti operations as the "Canada POS Lending" segment and Heights operations are included within the U.S. segment throughout this 2021 Form 10-K. Refer to Note 14, "Segment Reporting" for further information. The Company has prepared the accompanying audited Consolidated Financial Statements in accordance with U.S. GAAP. The Company will continue to take advantage of the scaled disclosure requirements permitted by the SEC for SRCs for the periods presented. SRC status is determined on an annual basis as of the last business day of the most recently completed second fiscal quarter. The Company qualified as an SRC until June 30, 2021, but after that date, the Company no longer qualified as an SRC and thus will begin to report as a non-SRC beginning with the first quarter of 2022. Revised Operating Expense Presentation Beginning with the fourth quarter of 2021, the Company revised its presentation of operating expenses on the Statement of Operations. Where applicable, prior period amounts have been reclassified to conform to the current period presentation. These changes had no impact on the Company's previously reported consolidated results of operations or financial position. U.K. Segment Financial Information Recast for Discontinued Operations On February 25, 2019, the Company placed its U.K. segment into administration, which resulted in treatment of the U.K. segment as discontinued operations for all periods presented. Throughout this report, financial information for all periods are presented on a continuing operations basis, excluding the results and positions of the U.K. segment. See Note 22, "Discontinued Operations" for additional information. Principles of Consolidation The Consolidated Financial Statements include the accounts of CURO and its direct and indirect subsidiaries, including Heights, which was acquired on December 27, 2021, Flexiti, which was acquired on March 10, 2021, and Ad Astra, which was acquired on January 3, 2020. Refer to Note 15, "Acquisitions" for further disclosures related to these acquisitions. Intercompany transactions and balances have been eliminated in consolidation. Use of Estimates The preparation of Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements. Some estimates may also affect the reported amounts of revenues and expenses during the periods reported. Significant estimates that the Company made in the accompanying Consolidated Financial Statements include ALL, certain assumptions related to equity investments, goodwill and intangibles, accruals related to self-insurance, CSO liability for losses, estimated tax liabilities and the accounting for the Heights and Flexiti acquisitions. Actual results may differ from those estimates. Acquisitions Heights On December 27, 2021, CURO closed its acquisition of Heights, a consumer finance company that provides Installment loans and offers customary opt-in insurance and other financial products, in a transaction accounted for as a business combination. Refer to Note 15, "Acquisitions" for further information regarding the acquisition and Note 5, "Goodwill and Intangibles" for the impact to the Company's goodwill balance as a result of the acquisition. Flexiti On March 10, 2021, CURO closed its acquisition of Flexiti, a POS and BNPL provider, in a transaction accounted for as a business combination. Flexiti is one of Canada's fastest-growing POS lenders, offering customers flexible payment plans at retailers that sell large-scale goods such as furniture, appliances, jewelry and electronics. Through its BNPL platform, customers can be approved instantly to shop with their FlexitiCard, which they can use online or in-store to make multiple purchases, within their credit limit, without needing to reapply. Refer to Note 15, "Acquisitions" for further information regarding the acquisition and Note 5, "Goodwill and Intangibles" for the impact to the Company's goodwill balance as a result of the acquisition. Ad Astra On January 3, 2020, the Company acquired 100% of the outstanding stock of Ad Astra, a related party, for $14.4 million, net of cash received. Prior to the acquisition, Ad Astra was the Company's exclusive provider of third-party collection services for owned and managed loans in the U.S. that are in later-stage delinquency. Ad Astra, now a wholly-owned subsidiary, is included in the Consolidated Financial Statements. See Note 15, "Acquisitions" for further information. Change in Accounting Principle Related to Equity Method Investment in Katapult Katapult is an e-commerce focused, FinTech company offering an innovative lease financing solution to consumers and enabling essential transactions at the merchant POS. CURO first invested in Katapult in 2017 as the Company identified multiple catalysts for Katapult's future success. The Company accounts for its investment in Katapult under the equity method of accounting as of December 31, 2021. Refer to Note 6, "Fair Value Measurements" for further disclosures regarding the accounting for the Company's investment in Katapult. Historically, the Company reported income and loss from its equity method investment in Katapult on a two-month reporting lag. The merger between Katapult and FinServ in June 2021 triggered a change in Katapult's control environment and reporting structure to coincide with SEC reporting requirements. As a result, during the first quarter of 2021 the Company applied a change in accounting principle to reflect the Company's share of Katapult's historical and ongoing results from a two-month reporting lag to a one-quarter reporting lag. The Company believes this change in accounting principle is preferable as it provides the Company with the ability to present the results of its equity method investment after Katapult’s results are publicly available and related internal controls have been completed. The Company has not retrospectively applied the change in accounting principle because the impact on the financial statements was immaterial for all periods presented. Continuing Impacts of COVID-19 As a result of COVID-19, our customers and their overall credit performance were impacted through the year ended December 31, 2021 and 2020. Throughout much of 2020 and the first half of 2021, the U.S. and Canadian governments instituted several initiatives to ease the personal burden of the pandemic, including various federal and provincial financial aid and economic stimulus programs. During the second half of 2020, consumer demand gradually increased, reflecting both the gradual lifting of certain regions' stay-at-home and self-quarantine orders in response to the pandemic's easing and the expiration of governmental stimulus programs. There was an additional round of stimulus in the U.S. in March 2021 which contributed to the decrease in loan balances and ALL during the first quarter of 2021. With stimulus programs running off in the U.S. and continued demand in Canada for loan products, loan balances generally increased between March 31, 2021 and December 31, 2021. We have maintained our historical allowance approach, but have adjusted estimates for changes in past-due gross loans receivable due to market conditions. The estimates and assumptions used to determine an appropriate ALL and liability for losses on CSO lender-owned consumer loans are those that are available through the filing of this 2021 Form 10-K and are indicative of conditions as of December 31, 2021. As government stimulus programs have wound down, U.S. Company Owned loan balances, excluding Heights, have stabilized modestly increasing from $185.8 million as of March 31, 2021 to $190.3 million as of December 31, 2021. While the NCO rate has increased sequentially for total U.S. Company Owned gross loans receivable, they remain at low levels relative to pre-COVID-19. In Canada, despite recent COVID-19 lockdown mandates and resurgences in the first half of 2021, on a sequential basis, Canada Direct Lending gross loans receivable and Canada POS Lending gross loans receivable grew 9.3% and 51.9%, respectively. The NCO rate for Canada POS Lending was 0.5% in the fourth quarter of 2021. Revenue Recognition CURO offers a broad range of consumer finance products including Revolving LOC, Unsecured Installment, Secured Installment and Single-Pay loans. Revenue in the Consolidated Statements of Operations includes: interest income, Merchant Discount Revenue ("MDR"), finance charges, CSO fees, late fees, insurance protection fees, non-sufficient funds fees and other ancillary fees. Product offerings differ by jurisdiction and are governed by the laws in each separate jurisdiction. Revolving LOC revenues include interest income on outstanding revolving balances, MDR related to Canada POS Lending and other usage or maintenance fees as permitted by underlying statutes. Revolving LOC loans have a periodic payment that is a fixed percentage of the customer’s outstanding loan balance, and there is no defined loan term. The Company records revenue from Revolving LOC loans on a simple-interest basis. Accrued interest and fees are included in gross loans receivable in the Consolidated Balance Sheets. Unsecured and Secured Installment revenue includes interest income and non-sufficient-funds or returned-items fees on late or defaulted payments on past-due loans, known as late fees. Late fees comprise less than 1.0% of Installment revenues. Installment loans are fully amortizing, with a fixed payment amount, which includes principal and accrued interest, due each period during the loan term. The loan terms for Installment loans can range up to 60 months depending on state or provincial regulations. The Company records revenue from Installment loans on a simple-interest basis. Accrued interest and fees are included in gross loans receivable in the Consolidated Balance Sheets as earned. CSO fees are recognized ratably over the term of the loan as earned. Secured Installment loans are similar to Unsecured Installment loans but are secured by a clear vehicle title or security interest in the vehicle. Single-Pay loans are primarily unsecured, short-term, small denomination loans, with a small portion being auto title loans, which allow a customer to obtain a loan using their car as collateral. Revenues from Single-Pay loan products are recognized each period on a constant-yield basis ratably over the term of each loan as earned. The Company defers recognition of the unearned fees the Company expects to collect based on the remaining term of the loan at the end of each reporting period. Ancillary revenue includes revenue from a number of financial products such as check cashing, demand deposit accounts, optional credit protection insurance, and money transfer services. Check cashing fees, money order fees and other fees from ancillary products and services are generally recognized at the point-of-sale when the transaction is completed. The sale of credit protection insurance and additional insurance the Company now offers as a result of the acquisition of Heights is recognized ratably over the term of the loan. The Company is required to maintain an actuarial determined reserve for Heights insurance products. As of December 31, 2021, the reserve was $2.8 million and is reported in "Accounts payable and accrued liabilities" in the Condensed Balance Sheet. Merchant Discount Revenue Following the acquisition of Flexiti, the Company recognizes merchant discount revenue. Merchant discount revenue represents a fee charged to merchant partners to facilitate customer purchases at merchant locations. The fee is recorded as unearned revenue when received and recognized over the expected loan term. The amount of fees charged, or merchant discount, is generally deducted from the payment to the merchant at the time a customer enters into a POS transaction with the merchant. The merchant discount rate is individually negotiated between the Company and each merchant and is initially recorded as deferred revenue upon the completion of each POS transaction. As a result of purchase accounting resulting from the acquisition of Flexiti, no fair value is assigned to unearned revenue at the time of acquisition. Therefore, the Company only recognizes revenue on merchant discounts received after the acquisition of Flexiti. Cash and cash equivalents The Company considers deposits in banks and short-term investments with original maturities of 90 days or less as cash and cash equivalents. Restricted Cash The Company's restricted cash includes deposits in collateral accounts with financial institutions, consumer deposits related to prepaid cards and checking account programs and funds related to loan facilities disclosed in Note 4, "Variable Interest Entities." In connection with insurance products offered by Heights, certain of the Company's cash is restricted by agreements with financial institutions to meet certain state licensing requirements as required under various reinsurance agreements. As of December 31, 2021, the restricted cash related to Heights' insurance program was $17.4 million. Consumer Loans Receivable Consumer loans receivable are net of the allowance for loan losses and unamortized fair value discount for acquired loans receivable and are comprised of Revolving LOC, Unsecured Installment, Secured Installment and Single-Pay loans. Revolving LOC loans are lines of credit without a specified maturity date and include POS financing subsequent to the acquisition of Flexiti, which is included in the Canada POS Lending segment. Revolving LOC loans require periodic payments of principal and interest that is a fixed percentage of the customer's outstanding loan balance. Customers in good standing may draw against their line of credit, repay with minimum, partial or full payments and redraws as needed. Unsecured Installment and Secured Installment loans are fully amortized loans with a fixed payment amount due each period during the term of the loan. The loan terms for Unsecured Installment and Secured Installment loans can range up to 60 months, depending on state regulations. With the acquisition of Heights in December 2021, the Company expanded into longer term, higher balance and lower credit risk products. Heights provides Secured and Unsecured Installment loans to near-prime and non-prime consumers and offers customary opt-in insurance. The Company categorizes both unsecured loans and loans secured by non-essential household goods as Unsecured Installment loans. Secured Installment loans are typically collateralized by titled vehicles. Revolving LOC loans are primarily unsecured. The product offerings differ by jurisdiction and are governed by the laws in each separate jurisdiction. Single-Pay loans are primarily unsecured, short-term, small denomination loans, with a small portion being auto title loans, which allow a customer to obtain a loan using their car as collateral. A Single-Pay loan transaction consists of providing a customer cash in exchange for the customer’s personal check or ACH authorization (in the aggregate amount of that cash plus a service fee), with an agreement to defer the presentment or deposit of that check or scheduled ACH withdrawal until the customer’s next payday, which is typically either two weeks or a month from the loan’s origination date. An auto title loan allows a customer to obtain a loan using the customer’s car as collateral for the loan, with a typical loan term of 30 days. Current and Past-Due Loans Receivable CURO classifies loans receivable as either current or past-due. Single-Pay loans are considered past-due if a customer misses a scheduled payment, at which point the loan is charged-off. If a customer misses a scheduled payment for Revolving LOC, Unsecured Installment and Secured Installment loans, the entire customer balance is classified as past-due. Revolving LOC, Unsecured Installment and Secured Installment loans are charged-off when the loan has been contractually past-due for 90 consecutive days. Canada POS Lending loans are charged-off when the loan has been contractually past due for 180 days or when notice of customer bankruptcy or consumer proposal has been received. Unsecured and Secured Installment loans associated with the Heights acquisition are classified as past-due 31 days after a missed payment and are charged-off at the earlier of the date such loans are deemed to be uncollectible or when the loan becomes more than 180 days past due. Allowance for Loan Losses The Company maintains an ALL for loans and interest receivable at a level estimated to be adequate to absorb incurred losses based primarily on the Company's analysis of historical loss or charge-off rates for loans containing similar risk characteristics. The ALL on the Company-Owned gross loans receivables reduces the outstanding gross loans receivables balance in the Consolidated Balance Sheets. The liability for estimated losses related to loans Guaranteed by the Company under CSO programs is reported in “Liability for losses on CSO lender-owned consumer loans” in the Consolidated Balance Sheets. Changes in either the ALL or the liability, net of charge-offs and recoveries, are recorded as “Provision for losses” in the Consolidated Statements of Operations. In addition to an analysis of historical loss and charge-off rates, the Company also considers delinquency trends and any macro-economic conditions that it believes may affect portfolio losses. If a loan is deemed to be uncollectible before it is fully reserved based on received information (e.g., receipt of customer bankruptcy notice or death), the Company charges off such loan at that time. Qualitative factors such as the impact of new loan products, changes to underwriting criteria or lending policies, new store development or entrance into new markets, changes in jurisdictional regulations or laws, recent credit trends and general economic conditions impact management’s judgment on the overall adequacy of the ALL. Any recoveries on loans previously charged to the ALL are credited to the ALL when collected. Troubled Debt Restructuring In certain circumstances, the Company modifies the terms of its loans receivable for borrowers. Under U.S. GAAP, a modification of loans receivable terms is considered a TDR if the borrower is experiencing financial difficulty and the Company grants a concession to the borrower it would not have otherwise granted under the terms of the original agreement. In light of COVID-19, the Company established an enhanced Customer Care Program, which enables its team members to provide relief to customers in various ways, ranging from due date changes, interest or fee forgiveness, payment waivers or extended payment plans, depending on a customer’s individual circumstances. The Company modifies loans only if it believes the customer has the ability to pay under the restructured terms. The Company continues to accrue and collect interest on these loans in accordance with the restructured terms. The Company records its ALL related to TDRs by discounting the estimated cash flows associated with the respective TDR at the effective interest rate immediately after the loan modification and records any difference between the discounted cash flows and the carrying value as an ALL adjustment. A loan that has been classified as a TDR remains so classified until the loan is paid off or charged-off. A TDR is charged off consistent with the Company's policies for the related loan product. Loans Receivable on a Non-Accrual Basis The Company may place loans receivable on non-accrual status due to statutory requirements or, if in management’s judgment, the timely collection of principal and interest becomes uncertain. After a loan is placed on non-accrual status, no further interest is accrued. Loans remain on non-accrual status until payment or charged-off. Payments are applied initially to any outstanding past due loan balances prior to current loan balances. Not all past-due payments will bring a loan off non-accrual status. The Company's policy for determining past due status is consistent with the accounts receivable aging disclosure. Credit Services Organization Through the CSO programs, the Company acts as a CSO/CAB on behalf of customers in accordance with applicable state laws. The Company currently offers loans through CSO programs in stores and online in the state of Texas. As a CSO, CURO earns revenue by charging the customer a CSO fee for arranging an unrelated third-party to make a loan to that customer. When a customer executes an agreement with CURO under the CSO programs, the Company agrees, for a CSO fee payable to the Company by the customer, to provide certain services to the customer, one of which is to guarantee the customer’s obligation to repay the loan to the third-party lender. CSO fees are calculated based on the amount of the customer's outstanding loan. For CSO loans, each lender is responsible for providing the criteria by which the customer’s application is underwritten and, if approved, determining the amount of the customer loan. The Company is, in turn, responsible for assessing whether or not to guarantee the loan. This guarantee represents an obligation to purchase loans if they are charged-off. CURO currently has relationships with two unaffiliated third-party lenders for CSO programs. The Company periodically evaluates the competitive terms of the unaffiliated third-party lender contracts and such evaluation may result in the transfer of volume and loan balances between lenders. The process does not require significant effort or resources outside the normal course of business and the Company believes the incremental cost of changing or acquiring new unaffiliated third-party lender relationships to be immaterial. CURO estimates a liability for losses associated with the guaranty provided to the CSO lenders using assumptions and methodologies similar to the ALL, which is recognized for the consumer loans and is included as "Liability for losses on CSO lender-owned consumer loans" on the Consolidated Balance Sheets. CSO fees are calculated based on the amount of the customer’s outstanding loan. The Company complies with the applicable jurisdiction’s Credit Services Organization Act or a similar statue. These laws generally define the services that CURO can provide to consumers and require the Company to provide a contract to the customer outlining its services and related costs. For services provided under the CSO programs, the Company receives payments from customers on their scheduled loan repayment due dates. The CSO fee is earned ratably over the term of the loan as the customers make payments. If a loan is paid off early, no additional CSO fees are due or collected. The maximum CSO loan term is 180 days. During the years ended December 31, 2021, 2020 and 2019, approximately 58.3%, 66.5% and 63.8%, respectively, of loans originated under CSO programs were paid off prior to the original maturity date. Since CSO loans are made by a third-party lender, they are not included in the Company's Consolidated Balance Sheets as loans receivable. CSO fees receivable are included in “Prepaid expenses and other” in the Consolidated Balance Sheets. The Company receives cash from customers for these fees on their scheduled loan repayment due dates. For additional information on CSO loans, refer to Note 3, "Credit Services Organization." Variable Interest Entities As part of the Company's funding strategy and efforts to support the liquidity from sources other than the traditional capital market sources, the Company established a securitization program through the U.S. SPV, Canada SPV, Flexiti SPE, Flexiti Securitization and Heights SPV facilities. In addition, upon closing of the Heights acquisition, the Company assumed the Heights SPV facility. See Note 4, "Variable Interest Entities" and Note 7, "Debt" for further discussion on these facilities. The Company transfers certain consumer loan receivables to the VIEs that issues term notes backed by the underlying consumer loan receivables which are serviced by other wholly-owned subsidiaries. For each facility, the Company has the ability to direct the activities of the VIE that most significantly impact the economic performance of the entities as the servicer of the securitized loan receivables. Additionally, CURO has the right to receive residual payments, which exposes the Company to the potential for significant losses and returns. Accordingly, the Company determined that they are the primary beneficiary of the VIEs and are required to consolidate them. Derivatives As foreign currency exchange rates change, translation of the financial results of the Canadian operations into U.S. Dollars will be impacted. Operations in Canada represent a significant portion of total operations, and as a result, material changes in the currency exchange rates as between these two countries could have a significant impact on the Company's consolidated financial condition, results of operations or cash flows. The Company may elect to purchase derivatives to hedge exposures that would qualify as a cash flow or fair value hedge. The Company records derivative instruments at fair value as either an asset or liability on the Consolidated Balance Sheet. Changes in the options intrinsic value, to the extent that they are effective as a hedge, are recorded in Other Comprehensive Income (Loss). For derivatives that qualify and have been designated as cash flow or fair value hedges for accounting purposes, the changes in fair value have no net impact on earnings, to the extent the derivative is considered perfectly effective in achieving offsetting changes in fair value or cash flows attributable to the risk being hedged, until the hedged item is recognized in earnings (commonly referred to as the “hedge accounting” method). As of December 31, 2021 and 2020, the Company had $157.8 million and $96.1 million, respectively, in variable interest rate debt outstanding related to the Canada SPV. In August 2018, the Company entered into a four-year C$175.0 million interest rate cap agreement with the Royal Bank of Canada that capped the related three-month CDOR rate at 4.50% beginning in September 2018. During the year ended December 31, 2021 and 2020, the three-month CDOR rate did not exceed 4.50% and did not have a material impact on the Company's Statement of Operations. Property and Equipment Property and equipment is carried at cost less accumulated depreciation and amortization, except for property and equipment accounted for as part of a business combination, which is carried at fair value as of the acquisition date less accumulated depreciation and amortization. Expenditures for significant additions and improvements are capitalized. Maintenance repairs and renewals, that do not materially add to the fixed asset's value or appreciably prolong its life, are charged to expense as incurred. Gains and losses on dispositions of property and equipment are included in results of operations. The estimated useful lives for furniture, fixtures and equipment are five years to seven years. The estimated useful lives for leasehold improvements can vary from five years to fifteen years. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the depreciable or amortizable assets. Business Combination Accounting Business combination accounting requires that the Company determines the fair value of all assets acquired, including identifiable intangible assets, liabilities assumed and contingent consideration issued in a business combination. The cost of the acquisition is allocated to these assets and liabilities in amounts equal to the estimated fair value of each asset and liability as of the acquisition date, and any remaining acquisition cost is classified as goodwill. This allocation process requires extensive use of estimates and assumptions, including estimates of future cash flows to be generated by the acquired assets. The Company engages third-party appraisal firms to assist in fair value determination when appropriate. The acquisitions may also include contingent consideration, or earn-out provisions, which provide for additional consideration to be paid to the seller if certain conditions are met in the future. These earn-out provisions are estimated and recognized at fair value at the acquisition date based on projected earnings or other financial metrics over specified future periods. These estimates are reviewed during each subsequent reporting period and adjusted based upon actual results. Acquisition-related costs for potential and completed acquisitions are expensed as incurred and included in "Other operating expense" in the Consolidated Statements of Operations. Goodwill is initially valued based on the excess of the purchase price of a business combination over the fair value of the acquired net assets recognized and represents the future economic benefits arising from other assets acquired that could not be individually identified and separately recognized. Intangible assets other than goodwill are initially valued at fair value. When appropriate, the Company utilizes independent valuation experts to advise and assist in determining the fair value of the identified intangible assets acquired in connection with a business acquisition and in determining appropriate amortization methods and periods for those intangible assets. Any contingent consideration included as part of the purchase is recognized at its fair value on the acquisition date. Goodwill and Intangible Assets Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in each business combination at the time of acquisition. In accordance with ASC 350, Intangibles - Goodwill and Other ("ASC 350"), the Company performs impairment testing for goodwill and indefinite-lived intangible assets annually, as of October 1st, or whenever indicators of impairment exist. An impairment would occur if the carrying amount of a reporting unit exceeded the fair value of that reporting unit. These events or circumstances could include a significant change in the business climate, a change in strategic direction, legal factors, operating performance indicators, a change in the competitive environment, the sale or disposition of a significant portion of a reporting unit or economic outlook. The Company did not record any impairment losses on goodwill

LOANS RECEIVABLE AND REVENUE

LOANS RECEIVABLE AND REVENUE	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
LOANS RECEIVABLE AND REVENUE	REVENUE AND LOANS RECEIVABLE Revenue The following table summarizes revenue by product (in thousands): Year Ended December 31, 2021 2020 2019 Revolving LOC $ 294,591 $ 249,502 $ 245,256 Unsecured Installment 290,321 339,116 530,730 Secured Installment 56,418 79,136 110,513 Single-Pay 102,405 120,433 191,449 Total Installment 449,144 538,685 832,692 Ancillary 74,108 59,209 63,849 Total revenue (1) $ 817,843 $ 847,396 $ 1,141,797 (1) Includes revenue from CSO programs of $167.1 million, $185.5 million and $281.6 million for the years ended December 31, 2021, 2020 and 2019, respectively. Loans receivable, net of allowance for loan losses The Company acquired Heights on December 27, 2021, which resulted in approximately $472 million of gross loans receivable as of December 31, 2021. As a result of purchase accounting adjustments and the timing of the acquisition, Heights did not contribute to ALL as of December 31, 2021. For additional information regarding the acquisition and related impacts to the results of operations, see Note 15 , " Acquisitions." The following tables summarize loans receivable by product and the related delinquent loans receivable (in thousands): December 31, 2021 Revolving LOC Unsecured Installment Secured Installment Single-Pay (1) Total Installment - Company Owned Total Current loans receivable $ 843,379 $ 359,512 $ 110,232 $ 42,463 $ 512,207 $ 1,355,586 Delinquent loans receivable 70,734 98,174 23,824 — 121,998 192,732 Total loans receivable 914,113 457,686 134,056 42,463 634,205 1,548,318 Less: allowance for loan losses (68,140) (13,387) (3,327) (2,706) (19,420) (87,560) Loans receivable, net $ 845,973 $ 444,299 $ 130,729 $ 39,757 $ 614,785 $ 1,460,758 (1) Of the $42.5 million of Single-Pay receivables, $11.3 million relate to mandated extended payment options for certain Canada Single-Pay loans. December 31, 2021 Revolving LOC Unsecured Installment Secured Installment Total Installment - Company Owned Total Delinquent loans receivable 1-30 days past-due $ 35,657 $ 45,160 $ 13,213 $ 58,373 $ 94,030 31-60 days past-due 15,452 16,646 4,539 21,185 36,637 61-90 days past-due 13,397 13,933 3,213 17,146 30,543 91 + days past-due 6,228 22,435 2,859 25,294 31,522 Total delinquent loans receivable $ 70,734 $ 98,174 $ 23,824 $ 121,998 $ 192,732 December 31, 2020 Revolving LOC Unsecured Installment Secured Installment Single-Pay (1) Total Installment - Company Owned Total Current loans receivable $ 321,105 $ 78,235 $ 40,358 $ 43,780 $ 162,373 $ 483,478 Delinquent loans receivable 37,779 24,190 8,275 — 32,465 70,244 Total loans receivable 358,884 102,425 48,633 43,780 194,838 553,722 Less: allowance for loan losses (51,958) (24,073) (7,047) (3,084) (34,204) (86,162) Loans receivable, net $ 306,926 $ 78,352 $ 41,586 $ 40,696 $ 160,634 $ 467,560 (1) Of the $43.8 million of Single-Pay receivables, $11.2 million relate to mandated extended payment options for certain Canada Single-Pay loans. December 31, 2020 Revolving LOC Unsecured Installment Secured Installment Total Installment - Company Owned Total Delinquent loans receivable 1-30 days past-due $ 17,517 $ 10,361 $ 3,764 $ 14,125 $ 31,642 31-60 days past-due 9,276 7,124 2,199 9,323 18,599 61-90 days past-due 8,597 6,167 1,971 8,138 16,735 91 + days past due 2,389 538 341 879 3,268 Total delinquent loans receivable $ 37,779 $ 24,190 $ 8,275 $ 32,465 $ 70,244 The following tables summarize loans Guaranteed by the Company under CSO programs and the related delinquent receivables (in thousands): December 31, 2021 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Current loans receivable Guaranteed by the Company $ 37,303 $ 799 $ 38,102 Delinquent loans receivable Guaranteed by the Company 8,011 204 8,215 Total loans receivable Guaranteed by the Company 45,314 1,003 46,317 Less: Liability for losses on CSO lender-owned consumer loans (6,869) (39) (6,908) Loans receivable Guaranteed by the Company, net $ 38,445 $ 964 $ 39,409 December 31, 2021 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Delinquent loans receivable 1-30 days past-due $ 6,633 $ 162 $ 6,795 31-60 days past-due 1,003 28 1,031 61-90 days past-due 277 8 285 91+ days past-due 98 6 104 Total delinquent loans receivable $ 8,011 $ 204 $ 8,215 December 31, 2020 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Current loans receivable guaranteed by the Company $ 37,096 $ 775 $ 37,871 Delinquent loans receivable guaranteed by the Company 6,079 155 6,234 Total loans receivable guaranteed by the Company 43,175 930 44,105 Less: Liability for losses on CSO lender-owned consumer loans (7,160) (68) (7,228) Loans receivable guaranteed by the Company, net $ 36,015 $ 862 $ 36,877 December 31, 2020 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Delinquent loans receivable 0-30 days past-due $ 5,435 $ 103 $ 5,538 31-60 days past-due 490 37 527 61-90 days past-due 124 9 133 91+ days past-due 30 6 36 Total delinquent loans receivable $ 6,079 $ 155 $ 6,234 The following tables summarize activity in the ALL and the liability for losses on CSO lender-owned consumer loans in total (in thousands): Year Ended December 31, 2021 Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 51,958 $ 24,073 $ 7,047 $ 3,084 $ 34,204 $ — $ 86,162 Charge-offs (114,827) (77,123) (20,874) (93,737) (191,734) (3,911) (310,472) Recoveries 29,454 21,815 9,329 76,003 107,147 1,810 138,411 Net charge-offs (85,373) (55,308) (11,545) (17,734) (84,587) (2,101) (172,061) Provision for losses 102,457 44,584 7,825 17,357 69,766 2,101 174,324 Effect of foreign currency translation (902) 38 — (1) 37 — (865) Balance, end of period $ 68,140 $ 13,387 $ 3,327 $ 2,706 $ 19,420 $ — $ 87,560 Liability for losses on CSO lender-owned consumer loans: Balance, beginning of period $ — $ 7,160 $ 68 $ — $ 7,228 $ — $ 7,228 Increase in liability — (291) (29) — (320) — (320) Balance, end of period $ — $ 6,869 $ 39 $ — $ 6,908 $ — $ 6,908 Year Ended December 31, 2020 Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 55,074 $ 35,587 $ 10,305 $ 5,869 $ 51,761 $ — $ 106,835 Charge-offs (129,664) (98,870) (37,243) (106,817) (242,930) (3,856) (376,450) Recoveries 21,312 22,076 10,239 86,092 118,407 1,983 141,702 Net charge-offs (108,352) (76,794) (27,004) (20,725) (124,523) (1,873) (234,748) Provision for losses 104,249 65,272 23,746 18,003 107,021 1,873 213,143 Effect of foreign currency translation 987 8 — (63) (55) — 932 Balance, end of period $ 51,958 $ 24,073 $ 7,047 $ 3,084 $ 34,204 $ — $ 86,162 Liability for losses on CSO lender-owned consumer loans: Balance, beginning of period $ — $ 10,553 $ 70 $ — $ 10,623 $ — $ 10,623 Decrease in liability $ — (3,393) (2) $ — (3,395) $ — (3,395) Balance, end of period $ — $ 7,160 $ 68 $ — $ 7,228 $ — $ 7,228 As of December 31, 2021, Revolving LOC and Installment loans classified as nonaccrual were $5.9 million and $41.4 million, respectively. As of December 31, 2020, Revolving LOC and Installment loans classified as nonaccrual were $4.4 million and $6.2 million, respectively. The Company considers nonaccrual loans in its estimate of the ALL as delinquencies are a primary input into the Company's allowance model. TDR Loans Receivable In certain circumstances, the Company modifies the terms of its loans receivable for borrowers. Under U.S. GAAP, a modification of loans receivable terms is considered a TDR if the borrower is experiencing financial difficulty and the Company grants a concession to the borrower it would not have otherwise granted under the terms of the original agreement. In response to COVID-19, in 2020 the Company established an enhanced Customer Care Program, which enables its team members to provide relief to customers in various ways, ranging from due date changes, interest or fee forgiveness, payment waivers or extended payment plans, depending on a customer’s individual circumstances. The Company modifies loans only if it believes the customer has the ability to pay under the restructured terms. The Company continues to accrue and collect interest on these loans in accordance with the restructured terms. The Company records its ALL related to TDRs by discounting the estimated cash flows associated with the respective TDR at the effective interest rate immediately after the loan modification and records any difference between the discounted cash flows and the carrying value as an allowance adjustment. A loan that has been classified as a TDR remains so classified until the loan is paid off or charged off. A TDR is charged off consistent with the Company's policies for the related loan product. For additional information on the Company's loss recognition policy, see Note 1, "Significant Accounting Policies and Nature of Operations" . The table below presents TDRs, which are related to the Customer Care Program the Company implemented in response to COVID-19, included in gross loans receivable and the impairment included in the ALL (in thousands): As of December 31, 2021 As of December 31, 2020 Current TDR gross receivables $ 11,580 $ 13,563 Delinquent TDR gross receivables 5,066 6,309 Total TDR gross receivables 16,646 19,872 Less: Impairment included in the allowance for loan losses (3,632) (3,482) Less: Additional allowance (2,212) (4,497) Outstanding TDR receivables, net of impairment $ 10,802 $ 11,893 The tables below reflect new loans modified and classified as TDRs during the periods presented (in thousands): Year Ended December 31, 2021 Year Ended December 31, 2020 Pre-modification TDR loans receivable $ 16,255 $ 38,930 Post-modification TDR loans receivable 14,538 34,252 Total concessions included in gross charge-offs $ 1,717 $ 4,678 There were $14.0 million and $11.6 million of loans classified as TDRs that were charged off and included as a reduction in the ALL for the years ended December 31, 2021 and 2020, respectively. The Company had commitments to lend additional funds of approximately $2.1 million to customers with available and unfunded Revolving LOC loans classified as TDRs as of December 31, 2021. The table below presents the Company's average outstanding TDR loans receivable, interest income recognized on TDR loans and number of TDR loans for the years ended December 31, 2021 and 2020 (dollars in thousands): Year Ended December 31, 2021 Year Ended December 31, 2020 Average outstanding TDR loans receivable (1) $ 18,259 $ 20,631 Interest income recognized 18,328 17,074 Number of TDR loans (2) 11,693 27,082 (1) For the year ended December 31, 2020, the average is calculated based on the amount immediately after the loan was classified as a TDR and the ending TDR balance as of December 31, 2020 as there were no TDRs prior to April 1, 2020. (2) Presented in ones There were no loans classified as TDRs during the year ended December 31, 2019.

CREDIT SERVICES ORGANIZATION

CREDIT SERVICES ORGANIZATION	12 Months Ended
	Dec. 31, 2021
Guarantees [Abstract]
CREDIT SERVICES ORGANIZATION	CREDIT SERVICES ORGANIZATION The CSO fee receivables were $5.2 million and $5.0 million at December 31, 2021 and December 31, 2020, respectively, and are reflected in "Prepaid expenses and other" in the Consolidated Balance Sheets. The Company bears the risk of loss through its guarantee to purchase customer loans that are charged-off. The terms of these loans range up to six months. See Note 1, "Significant Accounting Policies and Nature of Operations" for further details of the Company's accounting policy. As of December 31, 2021 and December 31, 2020, the incremental maximum amount payable under all such guarantees was $38.4 million and $36.6 million, respectively. This liability is not included in the Company's Consolidated Balance Sheets. If the Company is required to pay any portion of the total amount of the loans it has guaranteed, it will attempt to recover the entire amount or a portion from the applicable customers. The Company holds no collateral in respect to the guarantees. The Company estimates a liability for losses associated with the guaranty provided to the CSO lenders, which was $6.9 million and $7.2 million at December 31, 2021 and December 31, 2020, respectively. This liability is reflected in "Liability for losses on CSO lender-owned consumer loans" in the Consolidated Balance Sheets. The Company placed $5.5 million in collateral accounts for the benefit of lenders for both years ended December 31, 2021 and December 31, 2020, which is reflected in "Prepaid expenses and other" in the Consolidated Balance Sheets. The balances required to be maintained in these collateral accounts vary by lender, typically based on a percentage of the outstanding loan balances held by the lender. The percentage of outstanding loan balances required for collateral is negotiated between the Company and each lender. Deferred revenue associated with the CSO program was immaterial for the years ended December 31, 2021 and 2020, during which there were no costs to obtain or costs to fulfill capitalized loans under the program. See Note 2, "Loans Receivable and Revenue"

VARIABLE INTEREST ENTITIES

VARIABLE INTEREST ENTITIES	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
VARIABLE INTEREST ENTITIES	VARIABLE INTEREST ENTITIES As of December 31, 2021, the Company had five credit facilities, compared to two credit facilities as of December 31, 2020, whereby certain loans receivables were sold to wholly-owned VIEs to collateralize debt incurred under each facility. See Note 7, "Debt" for additional details on each facility. The Company has determined that it is the primary beneficiary of the VIEs and thus is required to consolidate them. The Company includes the assets and liabilities related to the VIEs in the Consolidated Financial Statements. The carrying amounts of consolidated VIEs' assets and liabilities were as follows (in thousands): December 31, 2021 December 31, 2020 Assets Restricted cash $ 57,155 $ 31,994 Loans receivable less allowance for loan losses 1,228,088 306,302 Intercompany receivable (1) 48,333 15,382 Prepaid expenses and other — 388 Deferred tax assets — 105 Total Assets $ 1,333,576 $ 354,171 Liabilities Accounts payable and accrued liabilities $ 9,886 $ 34,055 Deferred revenue 106 136 Deferred tax liability 269 — Accrued interest 3,279 1,147 Debt 965,072 139,661 Total Liabilities $ 978,612 $ 174,999 (1) Intercompany receivable and payable VIE balances eliminate upon consolidation.

GOODWILL AND INTANGIBLES

GOODWILL AND INTANGIBLES	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLES	GOODWILL AND INTANGIBLES Goodwill The Goodwill balance includes no accumulated impairment. The change in the carrying amount of Goodwill by operating segment, known as reporting unit for goodwill testing purposes, for the years ended December 31, 2021 and 2020, was as follows (in thousands): U.S. Canada Direct Lending Canada POS Lending Total Goodwill at December 31, 2019 $ 91,131 $ 29,478 $ — $ 120,609 Acquisition (Note 15) 14,791 — — 14,791 Foreign currency translation — 691 — 691 Goodwill at December 31, 2020 105,922 30,169 — 136,091 Acquisition (Note 15) 253,857 — 44,901 298,758 Foreign currency translation — (64) (515) (579) Measurement period adjustment — — (4,478) (4,478) Goodwill at December 31, 2021 $ 359,779 $ 30,105 $ 39,908 $ 429,792 The Company tests goodwill at least annually for potential impairment, as of October 1, and more frequently if indicators are present or changes in circumstances suggest that impairment may exist. The indicators include, among others, declines in sales, earning or cash flows or the development of a material adverse change in business climate. The Company assesses goodwill for impairment at the reporting unit level, which is defined as an operating segment or one level below an operating segment, referred to as a reporting unit. See Note 1, "Summary of Significant Accounting Policies and Nature of Operations" for additional information on the Company's policy for assessing goodwill for impairment. During the fourth quarter of 2021, the Company performed a qualitative assessment for the U.S., Canada Direct Lending and Canada POS Lending reporting units. Management concluded that the estimated fair values of these three reporting units were greater than their respective carrying values. As such, no further analysis was required for these reporting units. The qualitative assessment for the U.S. excluded Heights as it was acquired on December 27, 2021. During the fourth quarter of 2020, the Company performed a quantitative assessment for the U.S. and Canada Direct Lending reporting units. Management concluded that the estimated fair values of these two reporting units were greater than their respective carrying values. As such, no further analysis was required for these reporting units. Flexiti Acquisition The Company completed the acquisition of Flexiti on March 10, 2021, resulting in $39.9 million of goodwill as of December 31, 2021, based on the excess of the purchase price of the business combination over the fair value of the acquired net assets. Goodwill of $39.9 million was net of $4.5 million adjustments upon the conclusion of the measurement period, and $0.5 million of foreign currency translation impact as of December 31, 2021. See Note 15, "Acquisitions" for more information related to the business combination. Heights Acquisition The Company completed the acquisition of Heights on December 31, 2021. Provisional goodwill was estimated at $253.9 million, based on the preliminary valuation. See Note 15, "Acquisitions" for more information related to the business combination. Intangibles Identifiable intangible assets consisted of the following: December 31, 2021 December 31, 2020 Weighted-Average Remaining Life (Years) Gross Accumulated Net Gross Accumulated Net Assets not subject to amortization Trade name — $ 22,832 $ — $ 22,832 $ 22,881 $ — $ 22,881 Assets subject to amortization Merchant relationships 4.3 19,459 (3,151) 16,308 — — — Customer relationships 2.8 20,285 (10,295) 9,990 9,782 (9,249) 533 Computer software (1) 5.2 81,844 (25,453) 56,391 33,186 (16,386) 16,800 Trade name 9.8 4,621 (212) 4,409 321 (110) 211 Balance, end of year $ 149,041 $ (39,111) $ 109,930 $ 66,170 $ (25,745) $ 40,425 (1) Includes internally developed software, of $44.7 million and $8.2 million, net, as of December 31, 2021 and 2020, respectfully. The Company's identifiable intangible assets are amortized using the straight-line method over the estimated remaining useful lives, except for the Cash Money trade name intangible asset that has a carrying amount of $22.8 million, which was determined to have an indefinite life and is not amortized. The estimated useful lives for the Company's other intangible assets range from 1 to 10 years. Aggregate amortization expense related to identifiable intangible assets was $13.8 million, $3.0 million and $2.9 million for the years ended December 31, 2021, 2020 and 2019, respectively. The following table outlines the estimated future amortization expense related to intangible assets held at December 31, 2021 for each of the following five fiscal years (in thousands): Year Ending December 31, 2022 $ 19,231 2023 18,457 2024 16,396 2025 12,555 2026 4,328

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. The Company is required to use valuation techniques that are consistent with the market approach, income approach and/or cost approach. Inputs to valuation techniques refer to the assumptions that market participants would use in pricing the asset or liability based on observable market data obtained from independent sources, or unobservable, meaning those that reflect the Company's own judgement about the assumptions market participants would use in pricing the asset or liability based on the best information available for the specific circumstances. Accounting standards establish a three-level fair value hierarchy based upon the assumptions (inputs) used to price assets or liabilities. The hierarchy requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs used to measure fair value are listed below. Level 1 – Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has access to at the measurement date. Level 2 – Inputs include quoted market prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs). Level 3 – Unobservable inputs reflecting the Company's own judgments about the assumptions market participants would use in pricing the asset or liability as a result of limited market data. The Company develops these inputs based on the best information available, including its own data. Financial Assets and Liabilities Carried at Fair Value The table below presents the assets and liabilities that were carried at fair value on the Consolidated Balance Sheets at December 31, 2021 (in thousands): Estimated Fair Value Carrying Value December 31, Level 1 Level 2 Level 3 Total Financial assets: Cash Surrender Value of Life Insurance $ 8,242 $ 8,242 $ — $ — $ 8,242 Financial liabilities: Non-qualified deferred compensation plan $ 5,109 $ 5,109 $ — $ — $ 5,109 Contingent consideration related to acquisition $ 26,508 $ — $ — $ 26,508 $ 26,508 Contingent consideration related to acquisition In connection with the acquisition of Flexiti during the first quarter of 2021, the Company recorded a liability for contingent consideration based on the achievement of revenue less NCOs and loan origination targets over the two years following closing of the acquisition that could result in additional cash consideration up to $32.8 million to Flexiti's former stockholders. The fair value of the liability is estimated using the option-based income approach using a Monte Carlo simulation model discounted back to the reporting date. The significant unobservable inputs (Level 3) used to estimate the fair value included the expected future tax benefits associated with the acquisition, the probability that the risk adjusted-revenue and origination targets will be achieved and discount rates. The contingent consideration measured at fair value using unobservable inputs increased from the initial measurement of $20.6 million as of March 31, 2021 to $26.5 million as of December 31, 2021. For additional information on Flexiti and the related contingent consideration, refer to Note 15, "Acquisitions." Cash Surrender Value of Life Insurance and Non-qualified deferred compensation plan The cash surrender value of life insurance is included in “Other assets” in the Company’s Consolidated Balance Sheets. The non-qualified deferred compensation plan liability is included in “Accounts payable and accrued liabilities” in the Company’s Consolidated Balance Sheets. The table below presents the assets and liabilities that were carried at fair value on the Consolidated Balance Sheets at December 31, 2020 (in thousands): Estimated Fair Value Carrying Value December 31, Level 1 Level 2 Level 3 Total Financial assets: Cash Surrender Value of Life Insurance $ 7,140 $ 7,140 $ — $ — $ 7,140 Financial liabilities: Non-qualified deferred compensation plan $ 4,690 $ 4,690 $ — $ — $ 4,690 Financial Assets and Liabilities Not Carried at Fair Value The table below presents the assets and liabilities that were not carried at fair value on the Consolidated Balance Sheets at December 31, 2021 (in thousands). Estimated Fair Value Carrying Value December 31, Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 63,179 $ 63,179 $ — $ — $ 63,179 Restricted cash 98,896 98,896 — — 98,896 Loans receivable, net 1,460,758 — — 1,460,758 1,460,758 Financial liabilities: Liability for losses on CSO lender-owned consumer loans $ 6,908 $ — $ — $ 6,908 $ 6,908 7.50% Senior Secured Notes 980,721 — 1,005,700 — 1,005,700 U.S. SPV 45,392 — — 49,456 49,456 Canada SPV 157,813 — — 160,533 160,533 Flexiti SPE 172,739 — — 176,625 176,625 Flexiti Securitization 239,128 — — 242,886 242,886 Heights SPV 350,000 — — 350,000 350,000 The table below presents the assets and liabilities that were not carried at fair value on the Consolidated Balance Sheets at December 31, 2020 (in thousands). Estimated Fair Value Carrying Value December 31, Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 213,343 $ 213,343 $ — $ — $ 213,343 Restricted cash 54,765 54,765 — — 54,765 Loans receivable, net 467,560 — — 467,560 467,560 Financial liabilities: Liability for losses on CSO lender-owned consumer loans $ 7,228 $ — $ — $ 7,228 $ 7,228 8.25% Senior Secured Notes 680,000 — 646,000 — 646,000 U.S. SPV 43,586 — — 49,456 49,456 Canada SPV 96,075 — — 97,971 97,971 Loans Receivable, Net Loans receivable are carried on the Consolidated Balance Sheets net of the ALL. The unobservable inputs used to calculate the carrying values include quantitative factors, such as current default trends. Also considered in evaluating the accuracy of the models are changes to the loan portfolio mix, the impact of new loan products, changes to underwriting criteria or lending policies, new store development or entrance into new markets, changes in jurisdictional regulations or laws, recent credit trends and general economic conditions. The carrying value of Loans receivable, net approximates their fair value. Refer to Note 2, "Loans Receivable and Revenue" for additional information. Loans receivable, net of unamortized fair value discount and ALL, associated with the Flexiti and Heights acquisitions represent $437.0 million and approximately $472 million of the $1,460.8 million as of December 31, 2021. CSO Program In connection with CSO programs, the Company guarantees consumer loan payment obligations to unrelated third-party lenders for loans that the Company arranges for consumers on the third-party lenders’ behalf. The Company is required to purchase from the lender charged-off loans that it has guaranteed. Refer to Note 2, "Loans Receivable and Revenue" and Note 3, "Credit Services Organization" for additional information. 7.50% Senior Secured Notes, 8.25% Senior Secured Notes, U.S. SPV, Canada SPV, Flexiti SPE, Flexiti Securitization and Heights SPV The fair value disclosure for the 7.50% Senior Secured Notes as of December 31, 2021 and 8.25% Senior Secured Notes as of December 31, 2020 were based on observable market trading data. The fair values of the U.S. SPV, Canada SPV, Flexiti SPE, Flexiti Securitization and Heights SPV were based on the cash needed for their respective final settlements. Investment in Katapult The table below presents the Company's investment in Katapult (in thousands): Equity Method Investment Measurement Alternative (1) Total Investment in Katapult Balance at December 31, 2019 $ 10,068 $ — $ 10,068 Equity method (loss) - Q1 2020 (1,618) — (1,618) Balance at March 31, 2020 8,450 — 8,450 Equity method income - Q2 2020 741 — 741 Balance at June 30, 2020 9,191 — 9,191 Equity method income - Q3 2020 3,530 — 3,530 Accounting policy change for certain securities from equity method investment to measurement alternative (12,452) 12,452 — Purchases of common stock warrants and preferred shares 4,030 7,157 11,187 Balance at September 30, 2020 4,299 19,609 23,908 Equity method income - Q4 2020 1,893 — 1,893 Purchases of common stock 1,570 — 1,570 Balance at December 31, 2020 7,762 19,609 27,371 Equity method income - Q1 2021 546 — 546 Balance at March 31, 2021 8,308 19,609 27,917 Equity method income - Q2 2021 1,712 — 1,712 Conversion of investment (2) 6,481 (19,609) (13,128) Balance at June 30, 2021 16,501 — 16,501 Equity method loss - Q3 2021 (1,582) — (1,582) Balance at September 30, 2021 14,919 — 14,919 Equity method income - Q4 2021 2,982 — 2,982 Purchases of common stock 9,999 — 9,999 Balance at December 31, 2021 $ 27,900 $ — $ 27,900 Classification as of December 31, 2020 Level 3, not carried at fair value Level 3, carried at measurement alternative Classification as of December 31, 2021 Level 3, not carried at fair value N/A (1) The Company elected to measure this equity security without a readily determinable fair value equal to its cost minus impairment. If the Company identifies an observable price change in orderly transactions for the same or similar investment in Katapult, it will measure the equity security at fair value as of the date that the observable transaction occurred. (2) On June 9, 2021, Katapult completed its merger with FinServ. Immediately prior to the merger, the Company first converted all of its preferred stock and exercised all common stock warrants, and then exchanged all shares of Katapult common stock for $146.9 million in cash and 18.9 million shares of common stock in the resulting public company, Katapult (NASDAQ: KPLT). The Company's entire investment in Katapult is now accounted for under the equity method of accounting. The Company recorded a related net gain of $135.4 million on its equity method investment in Katapult, based on the pro rata cost basis of the investment and the discharge of the guarantee provided during the year ended December 31, 2021. Prior to September 2020, the Company owned 42.5% of the outstanding shares (excluding unexercised options) of Katapult. These shares were comprised of multiple classes of equity including preferred stock and certain common stock warrants, which met the accounting criteria for in-substance common stock at the time of acquisition. This financial asset was not carried at fair value. The Company accounted for this investment under the equity method and recognized a proportionate share of Katapult’s income or loss on a two-month lag. In September 2020, the Company acquired common stock warrants and preferred shares of Katapult from existing shareholders for $11.2 million in cash. This transaction resulted in the reevaluation of the accounting for all of the Company’s holdings in Katapult. The Company determined that its holdings of certain common stock warrants qualified as in-substance common stock and were required to be accounted for using the equity method. The Company’s holdings in preferred stock and certain other common stock warrants did not meet the criteria for in-substance common stock and therefore are carried at cost minus impairment under the measurement alternative. As a result, the Company (i) reclassified $12.5 million from an equity method investment to cost minus impairment under the measurement alternative, (ii) recorded a purchase of common stock warrants for $4.0 million determined to be in-substance common stock within its equity method investment and (iii) recorded a purchase of preferred stock for $7.2 million that was accounted for under the measurement alternative. In October and November 2020, the Company acquired common stock of Katapult from existing shareholders for an aggregate $1.6 million. The Company recorded this purchase within its equity method investment. During the first quarter of 2021, the Company changed the two-month reporting lag to a one-quarter reporting lag, as discussed in Note 1, "Summary of Significant Accounting Policies and Nature of Operations." The Company recorded earnings of $3.7 million for the year ended December 31, 2021, based on its share of Katapult’s earnings for the respective period. On June 9, 2021, Katapult completed its merger with FinServ. As a result, the Company received $146.9 million in cash and 18.9 million shares of common stock of the resulting public company, Katapult (NASDAQ: KPLT), which were subject to a six During the fourth quarter of 2021, the Company purchased an additional 2.6 million shares of common stock of Katapult for an aggregate purchase price of $10.0 million. Both the equity method investment and the previously recognized investment measured at cost minus impairment are presented within "Investments in Katapult" on the Consolidated Balance Sheets.

DEBT

DEBT	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
DEBT	DEBT LIBOR is expected to no longer be available after June 30, 2023. Certain of the Company's debt facilities, including the U.S. SPV, Senior Revolver and Heights SPV, contain customary provisions to provide for replacement of LIBOR with an alternative benchmark rate when LIBOR ceases to be available. The Company anticipates converting these facilities from LIBOR to SOFR, and currently does not expect the transition to have a material impact on its Consolidated Financial Statements. Refer to Note 1, " Summary of Significant Accounting Policies and Nature of Operations " for additional details on the transition from LIBOR. The Company's debt instruments and balances outstanding as of December 31, 2021 and 2020, including maturity date, effective interest rate and borrowing capacity were as follows (dollars in thousands): Effective interest rate Outstanding as of Maturity Date Borrowing Capacity December 31, 2021 December 31, 2020 Corporate Debt: 7.50% Senior Secured Notes August 1, 2028 7.50 % $ 1,000,000 $ — 8.25% Senior Secured Notes (2) September 1, 2025 8.25 % — 690,000 Total corporate debt 1,000,000 690,000 Funding Debt: U.S. SPV April 8, 2024 1-Mo LIBOR + 6.25% $200.0 million $ 49,456 $ 49,456 Canada SPV (1) August 2, 2026 3-Mo CDOR + 6.00% C$350.0 million 160,533 97,971 Cash Money Revolving Credit Facility (1) On-demand Canada Prime Rate + 1.95% C$10.0 million — — Flexiti SPE (1) March 10, 2024 3-Mo CDOR + 4.40% C$500.0 million 176,625 — Flexiti Securitization (1) December 9, 2025 1-Mo CDOR + 3.59% C$526.5 million 242,886 — Heights SPV December 31, 2024 1-Mo LIBOR + 5.25% $350.0 million 350,000 — Senior Revolver June 30, 2022 1-Mo LIBOR + 5.00% $50.0 million — — Total funding debt $ 979,500 $ 147,427 Less: debt issuance costs (33,707) (17,766) Total Debt $ 1,945,793 $ 819,661 (1) Capacity amounts are denominated in Canadian dollars, while outstanding balances as of December 31, 2021 and 2020 are denominated in U.S. dollars. (2) The 8.25% Senior Secured Notes were extinguished in July 2021. Corporate Debt 7.50% Senior Secured Notes In July 2021, the Company issued $750.0 million of 7.50% Senior Secured Notes which mature on August 1, 2028. Interest on the notes is payable semiannually, in arrears, on February 1 and August 1. In December, 2021, we issued an additional $250.0 million of 7.50% Senior Secured Notes to fund the acquisition of Heights. Refer to Note 15, "Acquisitions" for additional details. In connection with the 7.50% Senior Secured Notes, financing costs of $19.3 million were capitalized, net of amortization, and included in the Consolidated Balance Sheets as a component of "Debt." These costs are amortized over the term of the 7.50% Senior Secured Notes as a component of interest expense. 8.25% Senior Secured Notes In August 2018, the Company issued $690.0 million of 8.25% Senior Secured Notes maturing on September 1, 2025. In connection with the 8.25% Senior Secured Notes, the Company capitalized financing costs of $13.9 million, which were being amortized as a component of interest expense over its term. During the third quarter of 2021, the 8.25% Senior Secured Notes were extinguished using proceeds from the 7.50% Senior Secured Notes described above. The early extinguishment of the 8.25% Senior Secured Notes resulted in related costs of $40.2 million. Funding Debt As of December 31, 2021, the Company had five credit facilities whereby certain loans receivables were sold to wholly-owned VIEs to collateralize debt incurred under each facility. These facilities are the (i) U.S. SPV, (ii) Canada SPV, (iii) Flexiti SPE, (iv) Flexiti Securitization and (v) Heights SPV. For further information on these facilities, refer to Note 4, "Variable Interest Entities". U.S. SPV In April 2020, CURO Receivables Finance II, LLC, a wholly-owned subsidiary of the Company, entered into the U.S. SPV. As of December 31, 2021, the U.S. SPV provided for $200.0 million of borrowing capacity. As of December 31, 2021, the effective interest rate on the Company's borrowings was one-month LIBOR plus 6.25%. The borrower pays the lenders a monthly commitment fee at an annual rate of 0.50% on the unused portion of the commitments. The U.S. SPV matures on April 8, 2024. Canada SPV In August 2018, CURO Canada Receivables Limited Partnership, a wholly-owned subsidiary of the Company, entered into the Canada SPV. During the fourth quarter of 2021, the Company amended the existing credit facility in order to, among other things, extend the borrowing capacity from C$175.0 million to C$350.0 million, (ii) reduce borrowing costs, and (iii) extend the initial maturity date by three years to August 2026. As of December 31, 2021, the effective interest rate was three-month CDOR plus 6.00%. The borrower also pays a 0.50% per annum commitment fee on the unused portion of the commitments. The Canada SPV matures on August 2, 2026. Flexiti SPE In March 2021, concurrent with the acquisition of Flexiti, Flexiti Financing SPE Corp., a wholly-owned Canadian subsidiary of the Company, refinanced and increased its Flexiti SPE to C$500.0 million, with a maturity on March 10, 2024. As of December 31, 2021, the effective interest rate was three-month CDOR plus 4.40%. The borrower also pays a 0.50% to 1.00% per annum commitment fee on the unused portion of the commitments. Flexiti Securitization In December 2021, Flexiti Securitization Limited Partnership, a wholly-owned Canadian subsidiary of the Company, entered into the Flexiti Securitization. The facility provides for C$526.5 million of borrowing capacity, with maturity on December 9, 2025. As of December 31, 2021, the effective interest was one-month CDOR plus 3.59%. The borrower also pays a 0.45% per annum commitment fee on the unused portion of the commitments. Heights SPV In December 2021, the Company acquired Heights, including the Heights SPV. Heights entered into the Heights SPV in December 2019 with a total revolving commitment of $350.0 million. The interest rate on the facility is one-month LIBOR plus 5.25%. Senior Revolver The Company maintains the Senior Revolver that provides $50.0 million of borrowing capacity, including up to $5.0 million of standby letters of credit, for a one-year term, renewable for successive terms following annual review. The current term expires June 30, 2022. The Senior Revolver accrues interest at one-month LIBOR plus 5.00%. The Senior Revolver is syndicated among four banks. The Senior Revolver is guaranteed by all subsidiaries that guarantee the 7.50% Senior Secured Notes, and is secured by a lien on substantially all assets of CURO and the guarantor subsidiaries that are senior to the lien securing the 7.50% Senior Secured Notes. The revolver was undrawn at December 31, 2021. Cash Money Revolving Credit Facility CURO Canada maintains the Cash Money Revolving Credit Facility, a C$10.0 million revolving credit facility, which provides short-term liquidity for the Company's Canadian direct lending operations. As of December 31, 2021, the borrowing capacity under the Cash Money Revolving Credit Facility, was C$9.9 million, net of C$0.1 million in outstanding stand-by-letters of credit. The Cash Money Revolving Credit Facility is collateralized by substantially all of CURO Canada’s assets and contains various covenants that require, among other things, that the aggregate borrowings outstanding under the facility not exceed the borrowing base, as well as restrictions on the encumbrance of assets and the creation of indebtedness. Borrowings under the Cash Money Revolving Credit Facility bear interest per annum at the prime rate of a Canadian chartered bank plus 1.95%. The Cash Money Revolving Credit Facility was undrawn at December 31, 2021. Ranking and Guarantees The 7.50% Senior Secured Notes rank senior in right of payment to all of the Company's and the Company's guarantor entities’ existing and future subordinated indebtedness and equal in right of payment with all of the Company's and the Company's guarantor entities’ existing and future senior indebtedness, including borrowings under revolving credit facilities. Pursuant to the Inter-creditor Agreement, these notes and the guarantees will be effectively subordinated to credit facilities and certain other indebtedness to the extent of the value of the assets securing such indebtedness and to liabilities of subsidiaries that are not guarantors. The 7.50% Senior Secured Notes are secured by liens on substantially all of the Company's and the guarantors’ assets, subject to certain exceptions. At any time prior to August 1, 2024, the Company may redeem (i) up to 40% of the aggregate principal amount of the notes at a price equal to 107.5% of the principal amount, plus accrued and unpaid interest, if any, to the applicable redemption date with the net proceeds to the Company of certain equity offerings; and (ii) some or all of the notes at a make-whole price. On or after August 1, 2024, the Company may redeem some or all of the Notes at a premium that will decrease over time, plus accrued and unpaid interest, if any, to the applicable date of redemption. The redemption price for the notes if redeemed during the 12 months beginning (i) August 1, 2024 is 103.8%, (ii) August 1, 2025 is 101.9% and (iii) on or after August 1, 2026 is 100.0%. Future Maturities of Debt Annual maturities of outstanding debt for each of the five years after December 31, 2021 are as follows (in thousands): Amount 2022 $ — 2023 359,280 2024 237,042 2025 289,534 2026 93,644 Thereafter 1,000,000 Debt (before deferred financing costs and discounts) 1,979,500 Less: deferred financing costs and discounts 33,707 Debt, net $ 1,945,793

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Securities Litigation and Enforcement In 2018, a putative securities fraud class action lawsuit was filed against the Company and certain of its officers and directors and other related parties in the United States District Court for the District of Kansas, captioned Yellowdog Partners, LP v. CURO Group Holdings Corp., Donald F. Gayhardt, William Baker and Roger W. Dean , Civil Action No. 18-2662 (the "Yellowdog Action"). The suit alleged the Company made misleading statements and omitted material information regarding the Company's efforts to transition the Canadian inventory of products from Installment loans to Revolving LOC loans. In December 2020, the Court granted final approval of the $9.0 million settlement and dismissed the case with prejudice. The Company's directors' and officers' insurance policy required the Company to pay the first $2.5 million in fees and settlement and the insurance carriers paid the remaining amounts. For the year ended December 31, 2021 there was no further expense related to the litigation. In June and July 2020, three shareholder derivative lawsuits were filed in the United States District Court for the District of Delaware against the Company, certain of its directors and officers, and in two of the three lawsuits, a large stockholder. Plaintiffs generally allege the same underlying facts of the Yellowdog Action. In July 2021, the derivative lawsuits were voluntarily dismissed and Plaintiffs refiled two cases in the United States District Court for the District of Kansas. While the Company is vigorously contesting these derivative lawsuits, it cannot determine the timing or nature of their ultimate resolution. The Company does not expect that these derivative lawsuits will have a material adverse impact on the Company's results of operations or financial condition. City of Austin The Company was cited in July 2016 by the City of Austin, Texas for alleged violations of an Austin ordinance addressing products offered by CSOs, which regulates aspects of products offered under the Company's CAB program. The Company believes that: (i) the Austin ordinance (similar to its counterparts elsewhere in Texas) conflicts with Texas state law and (ii) in any event, the Company's product complies with this ordinance, when the ordinance is properly construed. In 2017, the Austin Municipal Court agreed with the Company's position that this ordinance conflicts with Texas law and, accordingly, did not address the second argument. In September 2017, the Travis County Court reversed the Municipal Court’s decision and remanded the case for further proceedings. To date, a hearing and trial on the merits have not been scheduled. In May 2020, the City of Austin proposed a second ordinance that became effective June 1, 2020 and implemented restrictions on CSO transactions and revised certain definitions included in the original Austin ordinance. These revisions potentially affect the foundation upon which the Company's previous arguments in municipal court were based. In June 2021, the Company launched a new product in the City of Austin to adhere to the updated ordinance. The City commenced audits of the new product in January 2022. The City advised that additional audits will be performed in the coming months to ensure full compliance, which would ultimately result in a resolution of all outstanding matters. On January 27, 2021, the City of Dallas adopted an ordinance identical to the second ordinance in the City of Austin. Given the change the Company has made in its products in response to these ordinances, the Company does not anticipate that the CAB program’s past operations will result in material monetary liability in Austin or elsewhere in Texas at this time. Delisle and Kato Class Action Lawsuits In August of 2018, a putative class action lawsuit, Delisle v. Speedy Cash , was filed against Speedy Cash, a wholly-owned subsidiary of the Company, in the Southern District of California. The complaint alleged that Speedy Cash charged unconscionable interest rates on loans of $2,500 or above, in violation of consumer protection statutes, and sought restitution and public injunctive relief. On July 2, 2021, the California District Court granted the parties’ Stipulation of Dismissal and Joint Motion to dismiss the Delisle matter, with prejudice as to plaintiffs’ individual claims and without prejudice as to the claims of the putative class members. On September 3, 2021, a putative class action lawsuit, Kato v. Speedy Cash , was filed against Speedy Cash in the Superior Court of Los Angeles County, alleging similar facts as in Delisle, which were removed to the United States District Court for the Central District of California on October 14, 2021. On December 2, 2021, the California District Court granted the parties’ Stipulation of Dismissal and Joint Motion to dismiss the Kato matter, with prejudice as to plaintiffs’ individual claims and without prejudice as to the claims of the putative class members. Both matters were settled for an immaterial amount. Other Legal Matters

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Income before taxes and income tax expense (benefit) was comprised of the following (in thousands): Year Ended December 31, 2021 2020 2019 Income before taxes: U.S. $ 86,106 $ 59,741 $ 119,241 Non-U.S. (5,549) 20,602 23,214 Total income before taxes $ 80,557 $ 80,343 $ 142,455 Current tax provision (benefit) Federal $ 21,549 $ (14,585) $ 3,160 State 4,553 5,959 395 Foreign 13,639 3,925 930 Total current provision (benefit) $ 39,741 $ (4,701) $ 4,485 Deferred tax provision (benefit) Federal $ (5,022) $ 14,949 $ 22,978 State 154 (1,247) 5,145 Foreign (13,650) (3,106) 5,949 Total deferred tax provision (benefit) $ (18,518) $ 10,596 $ 34,072 Total provision for income taxes $ 21,223 $ 5,895 $ 38,557 Differences between the Company's effective income tax rate computed on net earnings or loss before income taxes and the statutory federal income tax rate were as follows (dollars in thousands): Year Ended December 31, 2021 2020 2019 Income tax expense using the statutory federal rate in effect $ 16,917 $ 16,872 $ 29,916 Tax effect of: Effects of foreign rates different than U.S. statutory rate 518 (1,236) (1,393) State, local and provincial income taxes, net of federal benefit 3,359 6,619 8,959 Tax credits (802) (3,188) (138) Nondeductible expenses 1,090 564 33 Valuation allowance (275) (2,686) 1,609 Share-based compensation (705) 1,119 150 Federal NOL carryback — (11,251) — Prior year basis adjustment — (659) — Change in fair value of contingent consideration 944 — — Other 177 (259) (579) Total provision for income taxes $ 21,223 $ 5,895 $ 38,557 Effective income tax rate 26.3 % 7.3 % 27.1 % Statutory federal income tax rate 21.0 % 21.0 % 21.0 % On March 27, 2020, the CARES Act was enacted in response to the COVID-19 pandemic, which, among other things, allowed U.S. federal NOLs incurred in 2018, 2019 and 2020 to be carried back to each of the five preceding taxable years to generate a refund of previously paid income taxes. In 2020, the Company recorded an income tax benefit of $11.3 million due to the differential in income tax rates related to the carryback of NOLs from tax years 2018 and 2019 to pre- 2017 Tax Act years. The Company's major tax jurisdictions are U.S. federal jurisdiction, various state jurisdictions and Canada (including provinces). In the U.S., the tax years 2018 through 2020 remain open to examination by the taxing authorities as well as tax years 2013 through 2017 to the extent of refund claims resulting from 2018 and 2019 NOL carrybacks. The tax years 2016 through 2020 remain open to examination by the taxing authorities in Canada. As of December 31, 2021, the Company is under income tax examinations in the U.S. by the Internal Revenue Service of tax years 2018 and 2019, and in Canada by the Canadian Revenue Agency of tax years June 30, 2017 and 2018. The total amount of gross unrecognized tax benefits was $0.3 million and $1.1 million at December 31, 2021 and 2020, respectively. The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate was $0.3 million at December 31, 2021. The Company expects no material change related to its current positions in recorded unrecognized income tax benefit liability in the next 12 months. The Company classifies interest and penalties related to income taxes as other expenses. The Company did not record any interest or penalties related to unrecognized tax benefits during each of the years ended December 31, 2021 and 2020. A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in thousands): Year Ended December 31, 2021 2020 Balance at the beginning of year $ 1,100 $ — Additions for tax positions related to prior years 125 960 Additions for tax positions related to the current year 125 140 Settlements with taxing authorities (1,100) — Balance at end of year $ 250 $ 1,100 The sources of deferred income tax assets (liabilities) are summarized as follows (in thousands): Year Ended December 31, 2021 2020 Deferred tax assets related to: Accrued expenses and other reserves 2,960 1,264 Lease liability 26,777 31,025 Compensation accruals 5,845 5,828 Deferred revenue 204 303 State and provincial NOL carryforwards 15,547 4,653 Foreign NOL and capital loss carryforwards 17,090 4,047 Tax credit carryforwards 3,905 3,183 Gross deferred tax assets 72,328 50,303 Less: Valuation allowance (7,732) (5,695) Net deferred tax assets $ 64,596 $ 44,608 Deferred tax liabilities related to: Property and equipment $ (14,950) $ (11,601) Right of use asset (25,304) (29,134) Goodwill and other intangible assets (9,914) (6,824) Prepaid expenses and other assets (466) (1,054) Loans receivable (4,367) (7,016) Gross deferred tax liabilities (55,001) (55,629) Net deferred tax assets (liabilities) $ 9,595 $ (11,021) Deferred tax assets and liabilities are included in the following line items in the Consolidated Balance Sheets (in thousands): Year Ended December 31, 2021 2020 Deferred tax assets $ 15,639 $ — Deferred tax liabilities (6,044) (11,021) Net deferred tax assets (liabilities) $ 9,595 $ (11,021) For the year ended December 31, 2020, the Company recorded a deferred tax asset of $3.0 million related to Foreign Tax Credit ("FTC") carryovers from prior years with a corresponding full valuation allowance, as the Company determined the FTC carryover will expire prior to utilization. As of December 31, 2021, the Company had undistributed earnings of certain foreign subsidiaries of $230.7 million. The Company intends to reinvest its foreign earnings indefinitely in the non-U.S. operations and therefore have not provided for any non-U.S. withholding tax that would be assessed on dividend distributions. If the earnings of $230.7 million were distributed to the U.S., the Company would be subject to estimated Canadian withholding taxes of approximately $11.5 million. The determination of the U.S. state income taxes upon a potential foreign earnings distribution is impractical. In the event the earnings were distributed to the U.S., the Company would adjust its income tax provision for the period and would determine the amount of foreign tax credit that would be available. A summary of the valuation allowance was as follows (in thousands): Year Ended December 31, 2021 2020 2019 Balance at the beginning of year $ 5,695 $ 8,328 $ 6,996 (Decrease) increase to balance charged as expense (275) (2,686) 1,609 Increase to balance charged to opening balance sheet of the acquisition 1,873 — — Increase (decrease) to balance charged to Other Comprehensive Income 392 (378) — Effect of foreign currency translation 47 431 (277) Balance at end of year $ 7,732 $ 5,695 $ 8,328 As of December 31, 2021, the Company's deferred tax assets from Canadian federal and provincial NOL carryforwards were approximately $26.9 million. The Canadian NOL carryforwards expire in varying amounts between 2034 and 2041. During the tax year ended December 31, 2020, the Company concluded that a planning strategy is prudent and feasible and that it will be implemented if needed to prevent Canadian NOLs from expiring. As such, the Company released a $4.6 million valuation allowance related to these NOLs and had no valuation allowance related to these NOLs as of December 31, 2020. Relying on this tax strategy for most of its Canadian NOLs, as of December 31, 2021, the Company had a small valuation allowance of $1.3 million for NOLs without a feasible tax planning strategy. As of December 31, 2021, the Company's deferred tax assets from Canadian capital losses were $1.9 million. These losses can be carried forward indefinitely, however, the Company does not have material sources of generating capital gains, therefore, a full valuation allowance has been recorded against these losses. As of December 31, 2021, the Company had state NOL carryforward deferred tax assets of $3.8 million. These carryforwards expire in varying amounts between 2022 and 2041. The Company has recorded a valuation allowance of $1.2 million related to the NOLs generated in states in which the Company may not have taxable income in the near future.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE The following table presents the computation of basic and diluted earnings per share (in thousands, except per share amounts): Year Ended December 31, 2021 2020 2019 Net income from continuing operations $ 59,334 $ 74,448 $ 103,898 Income from discontinued operations, net of tax — 1,285 7,590 Net income $ 59,334 $ 75,733 $ 111,488 Weighted average common shares - basic 41,155 40,886 44,685 Dilutive effect of stock options and restricted stock units 1,988 1,205 1,289 Weighted average common shares - diluted 43,143 42,091 45,974 Basic earnings per share: Continuing operations $ 1.44 $ 1.82 $ 2.33 Discontinued operations — 0.03 0.17 Basic earnings per share $ 1.44 $ 1.85 $ 2.50 Diluted earnings per share: Continuing operations $ 1.38 $ 1.77 $ 2.26 Discontinued operations — 0.03 0.17 Diluted earnings per share $ 1.38 $ 1.80 $ 2.43 Potential shares of common stock that would have the effect of increasing diluted earnings per share or decreasing diluted loss per share are considered to be anti-dilutive and as such, these shares are not included in calculating diluted earnings per share. For the years ended December 31, 2021, 2020 and 2019, there were 0.2 million, 0.8 million and 0.4 million of potential shares of common stock excluded from the calculation of Diluted earnings per share because their effect was anti-dilutive. The Company utilizes the "control number" concept in the computation of diluted earnings per share to determine whether potential common stock instruments are dilutive. The control number used is income from continuing operations. The control number concept requires that the same number of potentially dilutive securities applied in computing diluted earnings per share from continuing operations be applied to all other categories of income or loss, regardless of their anti-dilutive effect on such categories.

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	SHARE-BASED COMPENSATION The Company's 2017 Incentive Plan provides for the issuance of up to 5.0 million shares, subject to certain adjustments, which may be issued in the form of stock options, restricted stock awards, RSUs, stock appreciation rights, performance awards or other awards. Grants issued to date under the plan may be settled in or based on common stock. Awards may be granted to officers, employees, consultants and directors. The 2017 Incentive Plan provides that shares of common stock subject to awards granted become available for re-issuance if such awards expire, or are canceled, forfeited, settled in cash or otherwise terminated. See Note 1, "Summary of Significant Accounting Policies and Nature of Operations" for additional information on share-based compensation. Stock Options Stock options are awards which allow the grantee to purchase shares of common stock at prices equal to the fair value at the date of grant. Stock options typically vest at a rate of 20% per year over a 5-year period, have a term of 10 years and are subject to limitations on transferability. The Company did not grant stock option awards under the 2017 Incentive Plan in 2021, 2020 or 2019. At the time of grant, the Company uses the Black-Scholes option pricing model to determine the fair value of stock options. Estimates of fair value are not intended to predict actual future events or the value ultimately realized by individuals who receive equity awards, and subsequent events are not indicative of the reasonableness of the Company's original estimates of fair value. The Company has estimated the expected term of stock options using a formula considering the weighted average vesting term and the original contract term. The expected volatility is estimated based upon the historical volatility of publicly traded stocks from the Company's industry sector (the alternative financial services sector). The expected risk-free interest rate is based on an average of various U.S. Treasury rates based on the expected term of the awards. The following table summarizes the Company's stock option activity for the years ended December 31, 2021, 2020 and 2019: Stock Options Weighted Average Exercise Price Weighted Average Grant Date Fair Value Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value (in millions) Outstanding at January 1, 2019 1,445,332 $ 3.56 3.7 $ 8.6 Granted — $ — $ — Exercised (40,014) $ 3.71 $ 0.3 Forfeited (696) $ 8.86 $ 4.07 Outstanding at December 31, 2019 1,404,622 $ 3.56 2.6 $ 12.1 Granted — $ — $ — Exercised (274,510) $ 2.79 $ 3.2 Forfeited — $ — $ — Outstanding at December 31, 2020 1,130,112 $ 3.74 2.6 $ 12.0 Granted — $ — $ — Exercised (615,024) $ 2.83 $ 8.1 Forfeited — $ — $ — Outstanding at December 31, 2021 515,088 $ 4.83 4.2 $ 5.8 Options exercisable at December 31, 2021 506,088 $ 4.76 4.2 $ 5.7 RSUs As of December 31, 2021, the Company has granted three types of RSUs: time-based, market-based and, in connection with the Flexiti acquisition, performance-based. Grants of time-based RSUs are valued at the date of grant based on the closing market price of the Company's common stock and are expensed using the straight-line method over the service period. Time-based RSUs typically vest over a three-year period. Grants of market-based RSUs are valued using the Monte Carlo simulation pricing model. The market-based RSUs granted to date vest after three years if the Company's total stockholder return over the three-year performance period meets a specified target relative to other companies in its selected peer group. Expense recognition for the market-based RSUs occurs over the service period using the straight-line method. Upon closing of the Flexiti acquisition in March 2021, the Company granted performance-based RSUs to certain Flexiti employees. Grants of performance-based RSUs are valued at the grant date based on the closing market price of the Company's common stock. The performance-based RSUs vest over two Unvested shares of RSUs generally are forfeited upon termination of employment, or failure to achieve the required performance condition, if applicable. A summary of the activity of time-based, market-based, and performance-based unvested RSUs for the years ended December 31, 2021, 2020 and 2019 are presented in the following table: Number of RSUs Weighted Average Time-Based Market-Based Performance-Based January 1, 2019 1,060,350 — — $ 14.29 Granted 598,114 397,752 — $ 10.08 Vested (514,552) — — $ 14.21 Forfeited (82,159) (2,891) — $ 13.71 December 31, 2019 1,061,753 394,861 — $ 11.47 Granted 694,213 368,539 — $ 10.40 Vested (716,268) — — $ 12.86 Forfeited (26,906) (4,687) — $ 11.89 December 31, 2020 1,012,792 758,713 — $ 10.26 Granted 1,238,564 299,053 253,310 $ 15.51 Vested (494,790) — — $ 11.04 Forfeited (80,638) (51,032) — $ 11.46 December 31, 2021 1,675,928 1,006,734 253,310 $ 13.27 Share-based compensation expense, which includes compensation costs from stock options and RSUs, included in the Consolidated Statements of Operations as a component of "Salaries and benefits" is summarized in the following table (in thousands): For the year ended, 2021 2020 2019 Pre-tax share-based compensation expense $ 13,976 $ 12,910 $ 10,323 Income tax benefit (4,475) (1,164) (2,632) Total share-based compensation expense, net of tax $ 9,501 $ 11,746 $ 7,691

LEASES

LEASES	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Leases	LEASES The Company has operating leases for its corporate offices and its retail stores in certain U.S. states and Canadian provinces. The following table summarizes the operating lease costs and other information for the years ended December 31, 2021, 2020 and 2019 (in thousands): Year Ended December 31, 2021 2020 2019 Operating lease costs: Third-Party $ 31,197 $ 30,828 $ 30,479 Related-Party 3,394 3,386 3,464 Total operating lease costs (1) $ 34,591 $ 34,214 $ 33,943 Cash paid for amounts included in the measurement of operating lease liabilities $ 36,235 $ 34,651 $ 34,864 ROU assets obtained $ 9,682 $ 18,847 $ 15,804 Weighted average remaining lease term - Operating leases 4.9 years 5.7 years 6.1 years Weighted average discount rate - Operating leases 8.3 % 9.9 % 10.3 % (1) Includes immaterial variable lease costs. The following table summarizes the aggregate operating lease payments that the Company is contractually obligated to make under operating leases as of December 31, 2021 (in thousands): Third-Party Related-Party Total 2022 $ 37,996 $ 3,578 $ 41,574 2023 31,604 1,332 32,936 2024 24,002 972 24,974 2025 16,652 868 17,520 2026 11,257 882 12,139 Thereafter 20,967 1,791 22,758 Total 142,478 9,423 151,901 Less: Imputed interest (27,458) (2,012) (29,470) Present value of operating lease liabilities $ 115,020 $ 7,411 $ 122,431 There are no material leases entered into subsequent to the balance sheet date.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS' EQUITY Dividend Program In February 2020, the Company initiated a dividend program which provided a quarterly dividend of $0.055 per share ($0.22 per share annualized). In May 2021, the Company increased its quarterly dividend to $0.11 per share. The tables below summarize the Company's quarterly dividends for the years ended December 31, 2021 and 2020 . Dividends Paid Date of declaration Stockholders of record Date paid Dividend per share (in thousands) Q1 2021 January 29, 2021 February 16, 2021 March 2, 2021 $ 0.055 $ 2,284 Q2 2021 May 3, 2021 May 14, 2021 May 27, 2021 $ 0.11 $ 4,580 Q3 2021 July 28, 2021 August 9, 2021 August 19, 2021 $ 0.11 $ 4,556 Q4 2021 October 27, 2021 November 12, 2021 November 22, 2021 $ 0.11 $ 4,453 Dividends Paid Date of declaration Stockholders of record Date paid Dividend per share (in thousands) Q1 2020 February 5, 2020 February 18, 2020 March 2, 2020 $ 0.055 $ 2,247 Q2 2020 April 30, 2020 May 13, 2020 May 27, 2020 $ 0.055 $ 2,243 Q3 2020 August 3, 2020 August 13, 2020 August 24, 2020 $ 0.055 $ 2,249 Q4 2020 October 29, 2020 November 9, 2020 November 19, 2020 $ 0.055 $ 2,250 Refer to Note 24, "Subsequent Events" for information on the dividend declared during the first quarter of 2022. As part of the acquisition of Heights, the Company issued 1,446,257 shares of CURO's common stock in December 2021. Refer to Note 1 5 , " Acquisitions " for further details. For activity related to our share repurchase programs, refer to Note 23, "Share Re p urcha se Program."

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING Segment information is prepared on the same basis that the Company's CODM reviews financial information for operational decision making purposes, including revenues, net revenue, gross margin, segment operating income and other items. As described in Note 5, "Goodwill and Intangibles" and Note 15, "Acquisitions." the Company acquired Ad Astra in January 2020, Flexiti in March 2021 and Heights in December 2021. Under ASC 280, Segment Reporting , Flexiti met the definition of a separate reportable segment, whereas Ad Astra and Heights did not. In conjunction with the acquisition of Flexiti, the Company made required disclosures for Flexiti as a separate reportable segment known as "Canada POS Lending," further described below. The Company also renamed the "Canada" reportable segment to the "Canada Direct Lending" reportable segment. The results of Heights and Ad Astra are included within the U.S. reporting segment below. U.S. As of December 31, 2021, the Company operated a total of 550 U.S. retail locations and had an online presence in 27 states. Refer to Note 21, "Store Closures " for additional details related to recent store closures. The Company provides Revolving LOC loans and Installment loans, which include Single-Pay loans and vehicle title loans, check cashing, money transfer services, reloadable prepaid debit cards and a number of other ancillary financial products and services to its customers in the U.S. Canada Direct Lending. As of December 31, 2021, the Company operated a total of 201 stores across eight Canadian provinces and had an online presence in eight provinces and one territory. The Company provides Revolving LOC loans and Installment loans, which includes Single-Pay loans, optional credit protection insurance products to Revolving LOC and Installment loan customers, check cashing, money transfer services, foreign currency exchange, reloadable prepaid debit cards and a number of other ancillary financial products and services to its customers in Canada. Canada POS Lending. As of December 31, 2021, the Company served Canadian customers through POS financing available at nearly 7,500 retail locations and over 3,100 merchant partners across 10 provinces and two territories. The Company provides Revolving LOC loans and a number of ancillary financial products to its customers in Canada. Results of operations for the year ended December 31, 2021 from Canada POS Lending represent results from the date of Flexiti's acquisition, March 10, 2021, through December 31, 2021. The following table illustrates summarized financial information concerning reportable segments (in thousands): Year Ended December 31, 2021 2020 2019 Revenues by segment: (1) U.S. $ 525,962 $ 638,524 $ 913,506 Canada Direct Lending 257,039 208,872 228,291 Canada POS Lending 34,842 — — Consolidated revenue $ 817,843 $ 847,396 $ 1,141,797 Net revenues by segment: U.S. $ 359,929 $ 408,360 $ 521,401 Canada Direct Lending 202,042 150,225 151,845 Canada POS Lending 10,204 — — Consolidated net revenue $ 572,175 $ 558,585 $ 673,246 Segment operating income: U.S. $ 47,517 $ 34,172 $ 99,152 Canada Direct Lending 88,731 46,171 43,303 Canada POS Lending (55,691) — — Consolidated operating income $ 80,557 $ 80,343 $ 142,455 Expenditures for long-lived assets by segment: U.S. $ 13,450 $ 10,079 $ 12,733 Canada Direct Lending 2,238 639 1,879 Canada POS Lending 7,891 — — Consolidated expenditures for long-lived assets $ 23,579 $ 10,718 $ 14,612 (1) For revenue by product, see Note 2, "Loans Receivable and Revenue." The following table provides the proportion of gross loans receivable by segment (in thousands): December 31, December 31, U.S. $ 661,945 $ 223,451 Canada Direct Lending 427,197 330,271 Canada POS Lending 459,176 — Total gross loans receivable $ 1,548,318 $ 553,722 The following table represents the Company's net long-lived assets, comprised of property and equipment, by segment. These amounts are aggregated on a legal entity basis and do not necessarily reflect where the asset is physically located (in thousands): December 31, 2021 December 31, 2020 U.S. $ 32,753 $ 36,258 Canada Direct Lending 21,072 23,491 Canada POS Lending 810 — Total net long-lived assets $ 54,635 $ 59,749

ACQUISTITIONS

ACQUISTITIONS	12 Months Ended
	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS	ACQUISITIONS Heights On December 27, 2021, the Company acquired 100% of the outstanding stock of Heights for $360.0 million, consisting of $335.0 million in cash and $25.0 million of our common stock. Heights is a consumer finance company that provides secured and unsecured Installment loans to near-prime and non-prime consumers, and offers customary opt-in insurance and other financial products across 390 branches in 11 U.S. states. The acquisition of Heights accelerates the Company's strategic migration into longer term, higher balance and lower credit risk products, allows the Company to expand its addressable market with relatively less regulatory risk, and diversifies the Company's revenue, product and geography mix. The Company began consolidating the financial results of Heights in the Consolidated Financial Statements on December 27, 2021 within the U.S. operating segment. Heights contributed $2.7 million of net revenue and $0.2 million of net income, and incurred $1.9 million of operating expenses, during the year ended December 31, 2021. This transaction has been accounted for using the acquisition method of accounting, which requires that assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. The Company was the acquirer for purposes of accounting for the business combination. The values assigned to the acquired assets and liabilities assumed are provisional based on the preliminary fair value estimates as of the acquisition date. The values assigned to the assets acquired and liabilities assumed are based on preliminary estimates of fair value available as of the date of this 2021 Form 10-K and may be adjusted during the measurement period of up to 12 months from the date of acquisition as further information becomes available. Any changes in the fair values of the assets acquired and liabilities assumed during the measurement period may result in adjustments to goodwill. As of December 31, 2021, the primary areas that remain preliminary relate to the valuation of certain loans receivables, intangible assets and certain tax-related balances. The following table presents the preliminary purchase price allocation recorded in the Company’s Consolidated Balance Sheet as of the date of acquisition (in thousands): Amounts acquired on December 27, 2021 (as adjusted) Assets Cash and cash equivalents $ 13,564 Restricted cash 33,630 Gross loans receivable (1) 471,630 Income tax receivable 3,526 Prepaid expenses and other 7,410 Property and equipment 4,748 Right-of-use assets 16,111 Intangibles, net 11,900 Other assets 98 Total assets $ 562,617 Liabilities Accounts payable and accrued liabilities $ 19,186 Lease liabilities 16,315 Deferred tax liability 1,077 Accrued interest on debt 1,781 Debt 350,000 Total liabilities $ 388,359 Net assets acquired $ 174,258 Total consideration paid 428,115 Goodwill $ 253,857 (1) The gross contractual loans receivables as of December 27, 2021 were $485.4 million of which the Company estimates $13.7 million will not be collected. The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition (dollars in thousands): Fair Value Useful Life Trade name $ 4,300 10.0 years Customer relationships 7,600 3.0 years Total identified intangible assets $ 11,900 Goodwill of $253.9 million represents the excess of the consideration paid over the fair value of the net tangible and intangible assets acquired. The goodwill was primarily attributed to expected synergies created with the Company’s future product offerings and the value of the combined workforce. Goodwill from this transaction is not deductible for income tax purposes because this was a stock acquisition. The Company incurred costs related to this acquisition of $7.2 million that were recorded in "Other operating expense" in the U.S. segment in the accompanying Consolidated Statement of Operations for the year ended December 31, 2021. The following supplemental unaudited pro forma financial information reflects the consolidated results of operations of the Company as if the acquisition had occurred on January 1, 2020 (in thousands): Unaudited pro forma results for the Year Ended December 31, 2021 2020 Revenue $ 1,065,773 $ 1,112,467 Net income 106,614 130,942 As part of preparing the pro forma financial information, the Company conducted a review of the accounting policies of Heights and did not note any material differences in accounting policies that would require pro forma adjustments to conform to the Company’s accounting policies for purposes of this presentation. The accounting policies used in the preparation of the unaudited pro forma financial information are those set out in the Company’s audited consolidated financial statements as of and for the year ended December 31, 2021. The following adjustments were made to give effect to the acquisition as if it had been consummated on January 1, 2020. • The removal of certain balances excluded per the Stock Purchase Agreement upon close of the acquisition. • The net adjustment to depreciation and amortization expense as a result of the identified intangible assets acquired. • The recognition of interest expense related to the $250 million of 7.50% Senior Notes, which were issued on December 3, 2021 to fund the acquisition, and have been adjusted to give effect to pro forma operations as if they were issued on January 1, 2020. • The adjustment to the provision for income taxes, assuming a combined company, including the tax impact of the aforementioned pro forma adjustments. The supplemental unaudited pro forma financial information is provided for illustrative purposes only and does not purport to represent what the actual consolidated results of operations would have been had the acquisition actually occurred on January 1, 2020, nor does it purport to project the future consolidated results of operations. Flexiti On March 10, 2021, the Company acquired 100% of the outstanding stock of Flexiti. The fair value of total consideration paid was $86.5 million in cash, $6.3 million in debt costs and $20.6 million in contingent cash consideration subject to future operating metrics, including revenue less NCOs and loan originations. Flexiti provides POS financing solution to retailers across Canada and provides the Company capability and scale opportunity in Canada’s credit card and POS financing markets. It enhances the Company's long-term growth and financial and risk profiles, and allows access to the full spectrum of Canadian consumers by adding an established private label credit card platform and POS financing capabilities. The Company now reaches consumers in Canada through all the ways they access credit, directly both in-store and online, via credit cards or at the POS. The Company began consolidating the financial results of Flexiti in the Consolidated Financial Statements on March 10, 2021. Flexiti generated $34.8 million of revenue and incurred $50.9 million of operating expenses during the year ended December 31, 2021. This transaction was accounted for using the acquisition method of accounting, which requires that assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. The Company was the acquirer for purposes of accounting for the business combination. The values assigned to the assets acquired and liabilities assumed were based on their estimates of fair value available. As of December 31, 2021, the Company completed the determination of the fair values of the acquired identifiable assets and liabilities. The following table presents the preliminary purchase price allocation recorded in the Company’s Condensed Consolidated Balance Sheet as of the date of acquisition (in thousands): Amounts acquired on March 10, 2021 Measurement period adjustments Amounts acquired on March 10, 2021 (as adjusted) Assets Cash and cash equivalents $ 1,267 $ — $ 1,267 Gross loans receivable (1) 196,138 — 196,138 Prepaid expenses and other 687 — 687 Property and equipment 460 — 460 Right-of-use assets 616 — 616 Intangibles 50,876 3,572 54,448 Deferred tax assets 2,741 908 3,649 Total assets $ 252,785 $ 4,480 $ 257,265 Liabilities Accounts payable and accrued liabilities $ 9,356 $ — $ 9,356 Credit facilities 174,367 — 174,367 Lease liabilities 616 — 616 Total liabilities $ 184,339 $ — $ 184,339 Net assets acquired $ 68,446 $ 4,480 $ 72,926 Total consideration paid 113,347 113,347 Goodwill $ 44,901 $ (4,480) $ 40,421 (1) The gross contractual loans receivables as of March 10, 2021 were $208.6 million of which the Company estimates $12.5 million will not be collected. During the year ended December 31, 2021, the Company recorded a cumulative net measurement period adjustment that decreased goodwill by $4.5 million. The measurement period adjustment would have resulted in an insignificant increase in amortization expense related to the merchant relationships intangible asset during the first quarter of 2021 when the Company acquired Flexiti. The Company made these measurement period adjustments to reflect facts and circumstances that existed as of the acquisition date and did not result from intervening events subsequent to such date. As of December 31, 2021, the Company completed the determination of the fair values of the acquired identifiable assets and liabilities. The following table sets forth the components of identifiable intangible assets acquired, as adjusted for measurement period adjustments, and their estimated useful lives as of the date of acquisition (dollars in thousands): Fair Value Useful Life Developed technology $ 31,827 5.0 years Merchant relationships 19,684 5.0 years Customer relationships 2,937 3.0 years Total identified intangible assets $ 54,448 Goodwill of $40.4 million represents the excess of the consideration paid over the fair value of the net tangible and intangible assets acquired. The goodwill was primarily attributed to expected synergies created with the Company’s future product offerings and the value of the combined workforce. Goodwill and the intangibles from this transaction are not deductible for Canadian income tax purposes because this was a stock acquisition. In connection with the acquisition, the Company recognized contingent cash consideration of $20.6 million as of the acquisition date. The contingent consideration is based on Flexiti achieving certain operating metrics from April 1, 2021 through March 31, 2023, including revenue less NCOs and loan originations. Cash consideration can range from zero to $32.8 million over the period. As of December 31, 2021, the estimated value of the contingent cash consideration increased to $26.5 million. Refer to Note 6, "Fair Value Measurements" for additional information regarding fair value inputs related to the contingent cash consideration. In connection with the acquisition, the Company also granted RSUs to certain Flexiti employees who joined the Company, with grant-date fair value totaling approximately $8.1 million. Of that total, $4.0 million relates to RSU contingent consideration structured similar to the contingent cash consideration described above. All RSU grants to Flexiti employees will be ratably recognized as stock-based compensation over the requisite service period of two Note 11, "Share-based Compensation" for further information related to these RSUs. The Company incurred costs related to this acquisition of $3.3 million that were recorded in "Other operating expense" in the U.S. segment in the accompanying Consolidated Statement of Operations for the year ended December 31, 2021. Ad Astra On January 3, 2020, the Company acquired 100% of the outstanding stock of Ad Astra, a related party, for $14.4 million, net of cash received. Prior to the acquisition, Ad Astra had been the Company's exclusive provider of third-party collection services for owned and managed loans in the U.S. that are in later-stage delinquency. The Company began consolidating the financial results of this acquisition in Consolidated Financial Statements on January 3, 2020. Prior to the acquisition, and for the year ended December 31, 2019, Ad Astra incurred $15.5 million of costs that were reflected in "Direct operations," consistent with the presentation of other internal collection costs. Subsequent to the acquisition, Ad Astra incurred $10.0 million and $9.6 million of operating expense during the years ended December 31, 2021 and 2020. The transaction was accounted for using the acquisition method of accounting, which requires that assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. The Company was the acquirer for purposes of accounting for the business combination. The values assigned to the assets acquired and liabilities assumed were based on their estimates of fair value available. During March 2020, the Company completed the determination of the fair values of the acquired identifiable assets and liabilities. The following table summarizes the allocation of the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: (in thousands) Amounts acquired on January 3, 2020 Assets Cash and cash equivalents 3,360 Accounts receivable 465 Property and equipment 358 Intangible assets 1,101 Goodwill 14,791 Operating lease asset 235 Total assets $ 20,310 Liabilities Accounts payable and accrued liabilities 2,264 Operating lease liabilities 235 Total liabilities $ 2,499 Total cash consideration transferred $ 17,811 Goodwill of $14.8 million represents the excess over the fair value of the net tangible and intangible assets acquired. The goodwill was primarily attributed to expected synergies created through cost and process efficiencies in the collections process. The total estimated tax-deductible Goodwill as a result of this transaction is $15.4 million.

RELATED-PARTY TRANSACTIONS

RELATED-PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED-PARTY TRANSACTIONS	RELATED-PARTY TRANSACTIONS In November 2021, the Company entered into a Share Repurchase Agreement with a trust advised by a Director and 10% owner of the Company. See Note 23 - "Share Repurchase Program" for further information. The Company has historically used Ad Astra as its third-party collection service for U.S. operations. The Company acquired Ad Astra from the founders of the Company on January 3, 2020. See Note 15 - "Acquisitions" for further information. Prior to the acquisition, the Company generally referred loans that were between 91 and 121 days delinquent to Ad Astra for collections and Ad Astra earned a commission fee equal to 30% of any amounts successfully recovered. The commission expense paid to Ad Astra for the year ended December 31, 2019 was $15.5 million, and is included in “Direct operations” in the Consolidated Statements of Operations. The Company has entered into several lease agreements for its corporate office and stores in which the Company operates, with several real estate entities that are owned by one or more of the founders of the Company. These leases are discussed in Note 12 - "Leases."

PREPAID EXPENSES AND OTHER

PREPAID EXPENSES AND OTHER	12 Months Ended
	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
PREPAID EXPENSES AND OTHER	PREPAID EXPENSES AND OTHER Components of Prepaid expenses and other assets were as follows (in thousands): December 31, 2021 December 31, 2020 Settlements and collateral due from third-party lenders $ 5,465 $ 5,488 Fees receivable from customers under CSO programs 8,412 7,774 Prepaid expenses 16,243 5,357 Other assets 11,918 9,375 Total prepaid expenses and other $ 42,038 $ 27,994

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT The classification of property and equipment was as follows (in thousands): December 31, 2021 December 31, 2020 Leasehold improvements $ 122,049 $ 136,015 Furniture, fixtures and equipment 43,276 36,705 Property and equipment, gross 165,325 172,720 Accumulated depreciation and amortization (110,690) (112,971) Property and equipment, net $ 54,635 $ 59,749

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	12 Months Ended
	Dec. 31, 2021
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Components of Accounts payable and accrued liabilities were as follows (in thousands): December 31, 2021 December 31, 2020 Trade accounts payable $ 43,094 $ 28,983 Money orders payable 3,460 4,414 Accrued taxes, other than income taxes 1,053 540 Accrued payroll and fringe benefits 41,658 13,918 Other accrued liabilities 32,169 1,769 Total accounts payable and accrued liabilities $ 121,434 $ 49,624

BENEFIT PLANS

BENEFIT PLANS	12 Months Ended
	Dec. 31, 2021
Retirement Benefits [Abstract]
BENEFIT PLANS	BENEFIT PLANS In 2015, the Company instituted a nonqualified deferred compensation plan that provides certain of its employees with the opportunity to elect to defer base salary and performance-based compensation, which, upon such election, will be credited to the participant’s deferred compensation account. Participant contributions are fully vested at all times. Each deferred compensation account will be invested in one or more investment funds made available by the Company and selected by the participant. The Company may make discretionary contributions to the individual deferred compensation accounts, with the amount, if any, determined annually by us. The Company's contributions vest over three years. Each vested deferred compensation account will be paid out in a lump sum either upon a participant’s separation from service or a future date chosen by the participant at the time of enrollment. The amount deferred under this plan totaled $5.1 million, $4.7 million and $4.7 million as of December 31, 2021, 2020 and 2019, respectively, and was recorded in "Other long-term liabilities" on the Consolidated Statement of Operations. In 2013, the Company instituted a Registered Retirement Savings Plan (“RRSP”) which covers all Canadian employees. The Company matches the employee contribution at a rate of 50% of the first 6% of compensation contributed to the RRSP. Employee contributions vest immediately. Employer contributions vest 50% after one year and 100% after two years. The Company's contributions to the RRSP were $0.4 million, $0.3 million and $0.3 million as of December 31, 2021, 2020 and 2019, respectively. In 2010, the Company instituted a 401(k) retirement savings plan which covers all U.S. employees. Employees may voluntarily contribute up to 90% of their compensation, as defined, to the 401(k) plan. The Company matches the employee contribution at a rate of 50% of the first 6% of compensation contributed to the plan. Employee contributions vest immediately. Employer contributions vest one-third for each of the first three years of employment until fully vested after three years of employment. The Company's contributions to the plan were $1.7 million, $1.7 million and $1.5 million for the years ended December 31, 2021, 2020 and 2019, respectively. The Company also provides a 401(k) plan covering the recently acquired Heights full-time employees, whereby employees can invest their gross pay up to the maximum percentage allowable not, to exceed the limits of the Internal Revenue Code. The Company makes a matching contribution in an amount equal to: (i) 100% of the first 3% of an employee’s gross income contributed to the plan, plus (ii) 50% of the next 2% of an employee’s amount of the employee contributions that exceed 3% of gross pay but that do not exceed 5% of gross pay. The Company owns life insurance policies on plan beneficiaries as an informal funding vehicle to meet future benefit obligations. These policies are recorded at their cash surrender value and are included in other assets. Income generated from policies is recorded in "Salaries and benefits" on the Consolidated Statement of Operations.

STORE CLOSURES

STORE CLOSURES	12 Months Ended
	Dec. 31, 2021
Restructuring and Related Activities [Abstract]
STORE CLOSURES	STORE CLOSURES The Company closed or did not renew leases for 49 U.S. stores in Illinois (8), Oregon (2), Colorado (2), Washington (1), Texas (31), California (2), Louisiana (1), Nevada (1) and Tennessee (1), of which 19 and 30 closed in the second and third quarters of 2021, respectively. The Company exited Illinois entirely given that state's legislative changes that effectively eliminated the Company's product offerings. The store closure decisions in other states were made after extensive analysis and in response to ongoing migration of customer transactions toward the online channel and the impact of COVID-19 on store traffic and profitability. The Company incurred $12.7 million of total one-time charges associated with the U.S. store closures during the year ended December 31, 2021, as follows: (in thousands) Year Ended December 31, 2021 (1) Store closure costs Severance and employee costs $ 3,943 Lease termination costs 1,710 Net accelerated depreciation and write-off of ROU assets and lease liabilities 7,064 Total store closure costs $ 12,717 (1) During the year ended December 31, 2021, the Statement of Operations included $3.9 million of store closure costs recorded within "Salaries and benefits" and $8.7 million recorded within "Other operating expense."

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	DISCONTINUED OPERATIONSOn February 25, 2019, in accordance with the provisions of the U.K. Insolvency Act 1986 and as approved by the Boards of Directors of the U.K. Subsidiaries, insolvency practitioners from KPMG were appointed as Administrators for the U.K. Subsidiaries. The effect of the U.K. Subsidiaries’ entry into administration was to place their management, affairs, business and property of the U.K. Subsidiaries under the direct control of the Administrators. Accordingly, the Company deconsolidated the U.K. Subsidiaries, which comprised the U.K. reportable operating segment, as of February 25, 2019 and classified them as Discontinued Operations for all periods presented. The following table presents the results of operations of the U.K. Subsidiaries, which meet the criteria of Discontinued Operations and, therefore, are excluded from the Company's results of continuing operations (in thousands): For the Year Ended December 31, 2021 2020 2019 (1) Revenue $ — $ — $ 6,957 Provision for losses — — 1,703 Net revenue — — 5,254 Cost of providing services Advertising — — 775 Non-advertising costs of providing services — — 307 Total cost of providing services — — 1,082 Gross margin — — 4,172 Operating expense (income) Corporate, district and other expenses — — 3,810 Interest income — — (4) (Gain) loss on disposition — (1,714) 39,414 Total operating (income) expense — (1,714) 43,220 Pre-tax income (loss) from operations of discontinued operations — 1,714 (39,048) Income tax expense (benefit) related to disposition — 429 (46,638) Net income (loss) from discontinued operations $ — $ 1,285 $ 7,590 (1) Includes U.K. Subsidiaries financial results from January 1, 2019 to February 25, 2019. The effective tax benefit rate for the year ending December 31, 2019 was 119.4%, and primarily relates to the worthlessness of the U.K. stock resulting in a U.S. tax benefit. As of December 31, 2021 and 2020, the Consolidated Balance Sheets were not impacted by the U.K. Subsidiaries as all balances were written off when the U.K. segment entered into administration during the first quarter of 2019. The following table presents cash flows of the U.K. Subsidiaries (in thousands): Year Ended December 31, 2021 2020 2019 (1) Net cash (used in) provided by discontinued operating activities $ — $ 1,714 $ (504) Net cash used in discontinued investing activities — — (14,213) Net cash used in discontinued financing activities — — — (1) Includes U.K. Subsidiaries financial results from January 1, 2019 to February 25, 2019.

SHARE REPURCHASE PROGRAM

SHARE REPURCHASE PROGRAM	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
SHARE REPURCHASE PROGRAM	SHARE REPURCHASE PROGRAM In May 2021, the Company's Board of Directors authorized a new share repurchase program for up to $50.0 million of its common stock. The table below summarizes share repurchase activity during the year ended December 31, 2021 (in thousands, except for per share amounts and number of share amounts): Year Ended Total number of shares repurchased 2,218,333 Average price paid per share $ 16.86 Total value of shares repurchased $ 37,400 Total authorized repurchase amount for the period presented $ 50,000 Total value of shares repurchased $ 37,400 Total remaining authorized repurchase amount $ 12,600 In November 2021, the Company entered into a Share Repurchase Agreement with the Leah M. Faulkner 2017 Dynasty Trust ("Seller"), a Trust advised by a Director and 10% owner of the Company. Pursuant to the Share Repurchase Agreement, the Company repurchased 500,000 shares of its common stock, par value $0.001 per share, owned by the Seller, in a private transaction at a purchase price equal to $18.10 per share of common stock. This transaction occurred outside of the share repurchase program authorized in May 2021. In February 2020, the Company's Board of Directors authorized a share repurchase program for up to $25.0 million of its common stock. Due to uncertainty caused by COVID-19, the Board terminated the program on March 15, 2020. There were no material purchases under the program during the year ended December 31, 2020. In April 2019, the Board of Directors authorized a share repurchase program providing for the repurchase of up to $50.0 million of its common stock. The repurchase program, which commenced June 2019, was completed in February 2020. Under this program, the Company repurchased 455,255 shares of its common stock at an average price of $10.45 per share for total consideration of $4.8 million during the year ended December 31, 2020.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Share Repurchase Program The Company repurchased 824,477 shares from January 1, 2022 through February 8, 2022 under the share repurchase program initiated in May 2021, as further discussed in Note 23, "Share Repurchase Program." The total value of shares repurchased was $12.6 million at an average price per share of $15.20. New Share Repurchase Program On February 4, 2022, the Company's Board of Directors authorized a new share repurchase program for the repurchase of up to $25.0 million of CURO common stock. The repurchase will commence at the Company's discretion and continue until completed or terminated. The Company expects the purchases to be made from time-to-time in the open market and/or in privately-negotiated transactions at the Company's discretion, subject to market conditions and other factors. Any repurchased shares will be available for use in connection with equity plans and for other corporate purposes. Dividend On February 4, 2022, the Company's Board of Directors declared a dividend under its previously announced dividend program, of $0.11 per share ($0.44 per share annualized). The dividend was paid on March 1, 2022 to stockholders of record as of the close of business on February 18, 2022.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF OPERATIONS (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Nature of Operations and Basis of Presentation	Nature of Operations and Basis of Presentation The terms “CURO" and the “Company” refer to CURO Group Holdings Corp. and its directly and indirectly owned subsidiaries as a combined entity, except where otherwise stated. The Company is a tech-enabled, omni-channel consumer finance company serving non-prime and near-prime consumers in the U.S. and non-prime and prime consumers in Canada. CURO was founded in 1997 to meet the growing needs of consumers looking for alternative access to credit. With nearly 25 years of experience, the Company offers a variety of convenient, easily accessible financial and loan services in all of its markets. In the U.S., CURO operates under several principal brands, including “Speedy Cash,” “Rapid Cash” and “Avio Credit”. With its acquisition of Heights on December 27, 2021, the Company added the brands "Covington Credit," "Heights Finance," "Quick Credit" and "Southern Finance" to its U.S. portfolio. The Company also offers demand deposit accounts in the U.S. under Revolve Finance, and credit card programs under First Phase, which was launched in the fourth quarter of 2021. As of December 31, 2021, CURO's store network consisted of 550 locations across 20 U.S. states and offered online services in 27 U.S. states. In Canada, CURO operates under “CURO Canada” and “LendDirect” direct lending brands. With its acquisition of Flexiti on March 10, 2021, the Company added the "Flexiti" point-of-sale brand to its Canada portfolio. As of December 31, 2021, CURO operated its direct lending in eight Canadian provinces and offered online services in eight Canadian provinces and one Canadian territory. Point-of-sale operations are available at nearly 7,500 retail locations and over 3,100 merchant partners across 10 provinces and two territories. Following the acquisitions in 2021, the Company reports Flexiti operations as the "Canada POS Lending" segment and Heights operations are included within the U.S. segment throughout this 2021 Form 10-K. Refer to Note 14, "Segment Reporting" for further information. The Company has prepared the accompanying audited Consolidated Financial Statements in accordance with U.S. GAAP. The Company will continue to take advantage of the scaled disclosure requirements permitted by the SEC for SRCs for the periods presented. SRC status is determined on an annual basis as of the last business day of the most recently completed second fiscal quarter. The Company qualified as an SRC until June 30, 2021, but after that date, the Company no longer qualified as an SRC and thus will begin to report as a non-SRC beginning with the first quarter of 2022. Revised Operating Expense Presentation Beginning with the fourth quarter of 2021, the Company revised its presentation of operating expenses on the Statement of Operations. Where applicable, prior period amounts have been reclassified to conform to the current period presentation. These changes had no impact on the Company's previously reported consolidated results of operations or financial position. U.K. Segment Financial Information Recast for Discontinued Operations On February 25, 2019, the Company placed its U.K. segment into administration, which resulted in treatment of the U.K. segment as discontinued operations for all periods presented. Throughout this report, financial information for all periods are presented on a continuing operations basis, excluding the results and positions of the U.K. segment. See Note 22, "Discontinued Operations" for additional information. Principles of Consolidation The Consolidated Financial Statements include the accounts of CURO and its direct and indirect subsidiaries, including Heights, which was acquired on December 27, 2021, Flexiti, which was acquired on March 10, 2021, and Ad Astra, which was acquired on January 3, 2020. Refer to Note 15, "Acquisitions" for further disclosures related to these acquisitions. Intercompany transactions and balances have been eliminated in consolidation. Use of Estimates The preparation of Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements. Some estimates may also affect the reported amounts of revenues and expenses during the periods reported. Significant estimates that the Company made in the accompanying Consolidated Financial Statements include ALL, certain assumptions related to equity investments, goodwill and intangibles, accruals related to self-insurance, CSO liability for losses, estimated tax liabilities and the accounting for the Heights and Flexiti acquisitions. Actual results may differ from those estimates. Acquisitions Heights On December 27, 2021, CURO closed its acquisition of Heights, a consumer finance company that provides Installment loans and offers customary opt-in insurance and other financial products, in a transaction accounted for as a business combination. Refer to Note 15, "Acquisitions" for further information regarding the acquisition and Note 5, "Goodwill and Intangibles" for the impact to the Company's goodwill balance as a result of the acquisition. Flexiti On March 10, 2021, CURO closed its acquisition of Flexiti, a POS and BNPL provider, in a transaction accounted for as a business combination. Flexiti is one of Canada's fastest-growing POS lenders, offering customers flexible payment plans at retailers that sell large-scale goods such as furniture, appliances, jewelry and electronics. Through its BNPL platform, customers can be approved instantly to shop with their FlexitiCard, which they can use online or in-store to make multiple purchases, within their credit limit, without needing to reapply. Refer to Note 15, "Acquisitions" for further information regarding the acquisition and Note 5, "Goodwill and Intangibles" for the impact to the Company's goodwill balance as a result of the acquisition. Ad Astra On January 3, 2020, the Company acquired 100% of the outstanding stock of Ad Astra, a related party, for $14.4 million, net of cash received. Prior to the acquisition, Ad Astra was the Company's exclusive provider of third-party collection services for owned and managed loans in the U.S. that are in later-stage delinquency. Ad Astra, now a wholly-owned subsidiary, is included in the Consolidated Financial Statements. See Note 15, "Acquisitions" for further information. Change in Accounting Principle Related to Equity Method Investment in Katapult Katapult is an e-commerce focused, FinTech company offering an innovative lease financing solution to consumers and enabling essential transactions at the merchant POS. CURO first invested in Katapult in 2017 as the Company identified multiple catalysts for Katapult's future success. The Company accounts for its investment in Katapult under the equity method of accounting as of December 31, 2021. Refer to Note 6, "Fair Value Measurements" for further disclosures regarding the accounting for the Company's investment in Katapult. Historically, the Company reported income and loss from its equity method investment in Katapult on a two-month reporting lag. The merger between Katapult and FinServ in June 2021 triggered a change in Katapult's control environment and reporting structure to coincide with SEC reporting requirements. As a result, during the first quarter of 2021 the Company applied a change in accounting principle to reflect the Company's share of Katapult's historical and ongoing results from a two-month reporting lag to a one-quarter reporting lag. The Company believes this change in accounting principle is preferable as it provides the Company with the ability to present the results of its equity method investment after Katapult’s results are publicly available and related internal controls have been completed. The Company has not retrospectively applied the change in accounting principle because the impact on the financial statements was immaterial for all periods presented. Continuing Impacts of COVID-19 As a result of COVID-19, our customers and their overall credit performance were impacted through the year ended December 31, 2021 and 2020. Throughout much of 2020 and the first half of 2021, the U.S. and Canadian governments instituted several initiatives to ease the personal burden of the pandemic, including various federal and provincial financial aid and economic stimulus programs. During the second half of 2020, consumer demand gradually increased, reflecting both the gradual lifting of certain regions' stay-at-home and self-quarantine orders in response to the pandemic's easing and the expiration of governmental stimulus programs. There was an additional round of stimulus in the U.S. in March 2021 which contributed to the decrease in loan balances and ALL during the first quarter of 2021. With stimulus programs running off in the U.S. and continued demand in Canada for loan products, loan balances generally increased between March 31, 2021 and December 31, 2021. We have maintained our historical allowance approach, but have adjusted estimates for changes in past-due gross loans receivable due to market conditions. The estimates and assumptions used to determine an appropriate ALL and liability for losses on CSO lender-owned consumer loans are those that are available through the filing of this 2021 Form 10-K and are indicative of conditions as of December 31, 2021. As government stimulus programs have wound down, U.S. Company Owned loan balances, excluding Heights, have stabilized modestly increasing from $185.8 million as of March 31, 2021 to $190.3 million as of December 31, 2021. While the NCO rate has increased sequentially for total U.S. Company Owned gross loans receivable, they remain at low levels relative to pre-COVID-19.
Principles of Consolidation	Principles of Consolidation The Consolidated Financial Statements include the accounts of CURO and its direct and indirect subsidiaries, including Heights, which was acquired on December 27, 2021, Flexiti, which was acquired on March 10, 2021, and Ad Astra, which was acquired on January 3, 2020. Refer to Note 15, "Acquisitions" for further disclosures related to these acquisitions. Intercompany transactions and balances have been eliminated in consolidation.
Use of Estimates	Use of EstimatesThe preparation of Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements. Some estimates may also affect the reported amounts of revenues and expenses during the periods reported. Significant estimates that the Company made in the accompanying Consolidated Financial Statements include ALL, certain assumptions related to equity investments, goodwill and intangibles, accruals related to self-insurance, CSO liability for losses, estimated tax liabilities and the accounting for the Heights and Flexiti acquisitions. Actual results may differ from those estimates.
Revenue Recognition	Revenue Recognition CURO offers a broad range of consumer finance products including Revolving LOC, Unsecured Installment, Secured Installment and Single-Pay loans. Revenue in the Consolidated Statements of Operations includes: interest income, Merchant Discount Revenue ("MDR"), finance charges, CSO fees, late fees, insurance protection fees, non-sufficient funds fees and other ancillary fees. Product offerings differ by jurisdiction and are governed by the laws in each separate jurisdiction. Revolving LOC revenues include interest income on outstanding revolving balances, MDR related to Canada POS Lending and other usage or maintenance fees as permitted by underlying statutes. Revolving LOC loans have a periodic payment that is a fixed percentage of the customer’s outstanding loan balance, and there is no defined loan term. The Company records revenue from Revolving LOC loans on a simple-interest basis. Accrued interest and fees are included in gross loans receivable in the Consolidated Balance Sheets. Unsecured and Secured Installment revenue includes interest income and non-sufficient-funds or returned-items fees on late or defaulted payments on past-due loans, known as late fees. Late fees comprise less than 1.0% of Installment revenues. Installment loans are fully amortizing, with a fixed payment amount, which includes principal and accrued interest, due each period during the loan term. The loan terms for Installment loans can range up to 60 months depending on state or provincial regulations. The Company records revenue from Installment loans on a simple-interest basis. Accrued interest and fees are included in gross loans receivable in the Consolidated Balance Sheets as earned. CSO fees are recognized ratably over the term of the loan as earned. Secured Installment loans are similar to Unsecured Installment loans but are secured by a clear vehicle title or security interest in the vehicle. Single-Pay loans are primarily unsecured, short-term, small denomination loans, with a small portion being auto title loans, which allow a customer to obtain a loan using their car as collateral. Revenues from Single-Pay loan products are recognized each period on a constant-yield basis ratably over the term of each loan as earned. The Company defers recognition of the unearned fees the Company expects to collect based on the remaining term of the loan at the end of each reporting period. Ancillary revenue includes revenue from a number of financial products such as check cashing, demand deposit accounts, optional credit protection insurance, and money transfer services. Check cashing fees, money order fees and other fees from ancillary products and services are generally recognized at the point-of-sale when the transaction is completed. The sale of credit protection insurance and additional insurance the Company now offers as a result of the acquisition of Heights is recognized ratably over the term of the loan. The Company is required to maintain an actuarial determined reserve for Heights insurance products. As of December 31, 2021, the reserve was $2.8 million and is reported in "Accounts payable and accrued liabilities" in the Condensed Balance Sheet. Merchant Discount Revenue Following the acquisition of Flexiti, the Company recognizes merchant discount revenue. Merchant discount revenue represents a fee charged to merchant partners to facilitate customer purchases at merchant locations. The fee is recorded as unearned revenue when received and recognized over the expected loan term. The amount of fees charged, or merchant discount, is
Cash and Cash Equivalents, and Restricted Cash	Cash and cash equivalents The Company considers deposits in banks and short-term investments with original maturities of 90 days or less as cash and cash equivalents. Restricted Cash The Company's restricted cash includes deposits in collateral accounts with financial institutions, consumer deposits related to prepaid cards and checking account programs and funds related to loan facilities disclosed in Note 4, "Variable Interest Entities." In connection with insurance products offered by Heights, certain of the Company's cash is restricted by agreements with financial institutions to meet certain state licensing requirements as required under various reinsurance agreements. As of December 31, 2021, the restricted cash related to Heights' insurance program was $17.4 million.
Consumer Loans Receivable, Current and Past-Due Loans Receivable, Allowance for Loan Losses, and Credit Services Organization	Consumer Loans Receivable Consumer loans receivable are net of the allowance for loan losses and unamortized fair value discount for acquired loans receivable and are comprised of Revolving LOC, Unsecured Installment, Secured Installment and Single-Pay loans. Revolving LOC loans are lines of credit without a specified maturity date and include POS financing subsequent to the acquisition of Flexiti, which is included in the Canada POS Lending segment. Revolving LOC loans require periodic payments of principal and interest that is a fixed percentage of the customer's outstanding loan balance. Customers in good standing may draw against their line of credit, repay with minimum, partial or full payments and redraws as needed. Unsecured Installment and Secured Installment loans are fully amortized loans with a fixed payment amount due each period during the term of the loan. The loan terms for Unsecured Installment and Secured Installment loans can range up to 60 months, depending on state regulations. With the acquisition of Heights in December 2021, the Company expanded into longer term, higher balance and lower credit risk products. Heights provides Secured and Unsecured Installment loans to near-prime and non-prime consumers and offers customary opt-in insurance. The Company categorizes both unsecured loans and loans secured by non-essential household goods as Unsecured Installment loans. Secured Installment loans are typically collateralized by titled vehicles. Revolving LOC loans are primarily unsecured. The product offerings differ by jurisdiction and are governed by the laws in each separate jurisdiction. Single-Pay loans are primarily unsecured, short-term, small denomination loans, with a small portion being auto title loans, which allow a customer to obtain a loan using their car as collateral. A Single-Pay loan transaction consists of providing a customer cash in exchange for the customer’s personal check or ACH authorization (in the aggregate amount of that cash plus a service fee), with an agreement to defer the presentment or deposit of that check or scheduled ACH withdrawal until the customer’s next payday, which is typically either two weeks or a month from the loan’s origination date. An auto title loan allows a customer to obtain a loan using the customer’s car as collateral for the loan, with a typical loan term of 30 days. Current and Past-Due Loans Receivable CURO classifies loans receivable as either current or past-due. Single-Pay loans are considered past-due if a customer misses a scheduled payment, at which point the loan is charged-off. If a customer misses a scheduled payment for Revolving LOC, Unsecured Installment and Secured Installment loans, the entire customer balance is classified as past-due. Revolving LOC, Unsecured Installment and Secured Installment loans are charged-off when the loan has been contractually past-due for 90 consecutive days. Canada POS Lending loans are charged-off when the loan has been contractually past due for 180 days or when notice of customer bankruptcy or consumer proposal has been received. Unsecured and Secured Installment loans associated with the Heights acquisition are classified as past-due 31 days after a missed payment and are charged-off at the earlier of the date such loans are deemed to be uncollectible or when the loan becomes more than 180 days past due. Allowance for Loan Losses The Company maintains an ALL for loans and interest receivable at a level estimated to be adequate to absorb incurred losses based primarily on the Company's analysis of historical loss or charge-off rates for loans containing similar risk characteristics. The ALL on the Company-Owned gross loans receivables reduces the outstanding gross loans receivables balance in the Consolidated Balance Sheets. The liability for estimated losses related to loans Guaranteed by the Company under CSO programs is reported in “Liability for losses on CSO lender-owned consumer loans” in the Consolidated Balance Sheets. Changes in either the ALL or the liability, net of charge-offs and recoveries, are recorded as “Provision for losses” in the Consolidated Statements of Operations. In addition to an analysis of historical loss and charge-off rates, the Company also considers delinquency trends and any macro-economic conditions that it believes may affect portfolio losses. If a loan is deemed to be uncollectible before it is fully reserved based on received information (e.g., receipt of customer bankruptcy notice or death), the Company charges off such loan at that time. Qualitative factors such as the impact of new loan products, changes to underwriting criteria or lending policies, new store development or entrance into new markets, changes in jurisdictional regulations or laws, recent credit trends and general economic conditions impact management’s judgment on the overall adequacy of the ALL. Any recoveries on loans previously charged to the ALL are credited to the ALL when collected. Troubled Debt Restructuring In certain circumstances, the Company modifies the terms of its loans receivable for borrowers. Under U.S. GAAP, a modification of loans receivable terms is considered a TDR if the borrower is experiencing financial difficulty and the Company grants a concession to the borrower it would not have otherwise granted under the terms of the original agreement. In light of COVID-19, the Company established an enhanced Customer Care Program, which enables its team members to provide relief to customers in various ways, ranging from due date changes, interest or fee forgiveness, payment waivers or extended payment plans, depending on a customer’s individual circumstances. The Company modifies loans only if it believes the customer has the ability to pay under the restructured terms. The Company continues to accrue and collect interest on these loans in accordance with the restructured terms. The Company records its ALL related to TDRs by discounting the estimated cash flows associated with the respective TDR at the effective interest rate immediately after the loan modification and records any difference between the discounted cash flows and the carrying value as an ALL adjustment. A loan that has been classified as a TDR remains so classified until the loan is paid off or charged-off. A TDR is charged off consistent with the Company's policies for the related loan product. Loans Receivable on a Non-Accrual Basis The Company may place loans receivable on non-accrual status due to statutory requirements or, if in management’s judgment, the timely collection of principal and interest becomes uncertain. After a loan is placed on non-accrual status, no further interest is accrued. Loans remain on non-accrual status until payment or charged-off. Payments are applied initially to any outstanding past due loan balances prior to current loan balances. Not all past-due payments will bring a loan off non-accrual status. The Company's policy for determining past due status is consistent with the accounts receivable aging disclosure. Credit Services Organization Through the CSO programs, the Company acts as a CSO/CAB on behalf of customers in accordance with applicable state laws. The Company currently offers loans through CSO programs in stores and online in the state of Texas. As a CSO, CURO earns revenue by charging the customer a CSO fee for arranging an unrelated third-party to make a loan to that customer. When a customer executes an agreement with CURO under the CSO programs, the Company agrees, for a CSO fee payable to the Company by the customer, to provide certain services to the customer, one of which is to guarantee the customer’s obligation to repay the loan to the third-party lender. CSO fees are calculated based on the amount of the customer's outstanding loan. For CSO loans, each lender is responsible for providing the criteria by which the customer’s application is underwritten and, if approved, determining the amount of the customer loan. The Company is, in turn, responsible for assessing whether or not to guarantee the loan. This guarantee represents an obligation to purchase loans if they are charged-off. CURO currently has relationships with two unaffiliated third-party lenders for CSO programs. The Company periodically evaluates the competitive terms of the unaffiliated third-party lender contracts and such evaluation may result in the transfer of volume and loan balances between lenders. The process does not require significant effort or resources outside the normal course of business and the Company believes the incremental cost of changing or acquiring new unaffiliated third-party lender relationships to be immaterial. CURO estimates a liability for losses associated with the guaranty provided to the CSO lenders using assumptions and methodologies similar to the ALL, which is recognized for the consumer loans and is included as "Liability for losses on CSO lender-owned consumer loans" on the Consolidated Balance Sheets. CSO fees are calculated based on the amount of the customer’s outstanding loan. The Company complies with the applicable jurisdiction’s Credit Services Organization Act or a similar statue. These laws generally define the services that CURO can provide to consumers and require the Company to provide a contract to the customer outlining its services and related costs. For services provided under the CSO programs, the Company receives payments from customers on their scheduled loan repayment due dates. The CSO fee is earned ratably over the term of the loan as the customers make payments. If a loan is paid off early, no additional CSO fees are due or collected. The maximum CSO loan term is 180 days. During the years ended December 31, 2021, 2020 and 2019, approximately 58.3%, 66.5% and 63.8%, respectively, of loans originated under CSO programs were paid off prior to the original maturity date. Since CSO loans are made by a third-party lender, they are not included in the Company's Consolidated Balance Sheets as loans receivable. CSO fees receivable are included in “Prepaid expenses and other” in the Consolidated Balance Sheets. The Company receives cash from customers for these fees on their scheduled loan repayment due dates. For additional information on CSO loans, refer to Note 3, "Credit Services Organization."
Variable Interest Entity	Variable Interest Entities As part of the Company's funding strategy and efforts to support the liquidity from sources other than the traditional capital market sources, the Company established a securitization program through the U.S. SPV, Canada SPV, Flexiti SPE, Flexiti Securitization and Heights SPV facilities. In addition, upon closing of the Heights acquisition, the Company assumed the Heights SPV facility. See Note 4, "Variable Interest Entities" and Note 7, "Debt" for further discussion on these facilities. The Company transfers certain consumer loan receivables to the VIEs that issues term notes backed by the underlying consumer loan receivables which are serviced by other wholly-owned subsidiaries.
Derivatives	DerivativesAs foreign currency exchange rates change, translation of the financial results of the Canadian operations into U.S. Dollars will be impacted. Operations in Canada represent a significant portion of total operations, and as a result, material changes in the currency exchange rates as between these two countries could have a significant impact on the Company's consolidated financial condition, results of operations or cash flows. The Company may elect to purchase derivatives to hedge exposures that would qualify as a cash flow or fair value hedge. The Company records derivative instruments at fair value as either an asset or liability on the Consolidated Balance Sheet. Changes in the options intrinsic value, to the extent that they are effective as a hedge, are recorded in Other Comprehensive Income (Loss). For derivatives that qualify and have been designated as cash flow or fair value hedges for accounting purposes, the changes in fair value have no net impact on earnings, to the extent the derivative is considered perfectly effective in achieving offsetting changes in fair value or cash flows attributable to the risk being hedged, until the hedged item is recognized in earnings (commonly referred to as the “hedge accounting” method).
Property and Equipment	Property and Equipment Property and equipment is carried at cost less accumulated depreciation and amortization, except for property and equipment accounted for as part of a business combination, which is carried at fair value as of the acquisition date less accumulated depreciation and amortization. Expenditures for significant additions and improvements are capitalized. Maintenance repairs and renewals, that do not materially add to the fixed asset's value or appreciably prolong its life, are charged to expense as incurred. Gains and losses on dispositions of property and equipment are included in results of operations. The estimated useful lives for furniture, fixtures and equipment are five years to seven years. The estimated useful lives for leasehold improvements can vary from five years to fifteen years. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the depreciable or amortizable assets.
Business Combination Accounting	Business Combination Accounting Business combination accounting requires that the Company determines the fair value of all assets acquired, including identifiable intangible assets, liabilities assumed and contingent consideration issued in a business combination. The cost of the acquisition is allocated to these assets and liabilities in amounts equal to the estimated fair value of each asset and liability as of the acquisition date, and any remaining acquisition cost is classified as goodwill. This allocation process requires extensive use of estimates and assumptions, including estimates of future cash flows to be generated by the acquired assets. The Company engages third-party appraisal firms to assist in fair value determination when appropriate. The acquisitions may also include contingent consideration, or earn-out provisions, which provide for additional consideration to be paid to the seller if certain conditions are met in the future. These earn-out provisions are estimated and recognized at fair value at the acquisition date based on projected earnings or other financial metrics over specified future periods. These estimates are reviewed during each subsequent reporting period and adjusted based upon actual results. Acquisition-related costs for potential and completed acquisitions are expensed as incurred and included in "Other operating expense" in the Consolidated Statements of Operations. Goodwill is initially valued based on the excess of the purchase price of a business combination over the fair value of the acquired net assets recognized and represents the future economic benefits arising from other assets acquired that could not be individually identified and separately recognized. Intangible assets other than goodwill are initially valued at fair value. When appropriate, the Company utilizes independent valuation experts to advise and assist in determining the fair value of the identified intangible assets acquired in connection with a business acquisition and in determining appropriate amortization methods and periods for those intangible assets. Any contingent consideration included as part of the purchase is recognized at its fair value on the acquisition date.
Goodwill and Other Intangible Assets	Goodwill and Intangible Assets Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in each business combination at the time of acquisition. In accordance with ASC 350, Intangibles - Goodwill and Other ("ASC 350"), the Company performs impairment testing for goodwill and indefinite-lived intangible assets annually, as of October 1st, or whenever indicators of impairment exist. An impairment would occur if the carrying amount of a reporting unit exceeded the fair value of that reporting unit. These events or circumstances could include a significant change in the business climate, a change in strategic direction, legal factors, operating performance indicators, a change in the competitive environment, the sale or disposition of a significant portion of a reporting unit or economic outlook. The Company did not record any impairment losses on goodwill from continuing operations during the years ended December 31, 2021, 2020 or 2019. Goodwill The annual impairment review for goodwill consists of performing a qualitative assessment to determine whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount as a basis for determining whether or not further testing is required. The Company may elect to bypass the qualitative assessment and proceed directly to the two-step process, for any reporting unit, in any period. The Company can resume the qualitative assessment for any reporting unit in any subsequent period. If the Company determines, on the basis of qualitative factors, that it is more likely than not that the fair value of the reporting unit is less than the carrying amount, the Company will then apply a two-step process of (i) determining the fair value of the reporting unit and (ii) comparing it to the carrying value of the net assets allocated to the reporting unit. When performing the two-step process, if the fair value of the reporting unit exceeds it carrying value, no further analysis or write-down of goodwill is required. In the event the estimated fair value of a reporting unit is less than the carrying value, the Company would recognize an impairment loss equal to such excess, which could significantly and adversely impact reported results of operations and stockholders’ equity. See Note 5, "Goodwill and Intangibles" for additional information. Intangible Assets The Company's identifiable intangible assets, resulting from business combinations and internally developed capitalized software, consist of trade names, developed technology, merchant relationships, customer relationships and computer software. See Note 15, "Acquisitions" for additional information on intangible assets resulting from business combinations. The Company applied the guidance under ASC 350 to software that is purchased or internally developed. Under ASC 350, eligible internal and external costs incurred for the development of computer software applications, as well as for upgrades and enhancements that result in additional functionality of the applications, are capitalized to "Intangibles, net" in the Consolidated Balance Sheets. Internal and external training and maintenance costs are charged to expense as incurred or over the related service period. When a software application is placed in service, the Company begins amortizing the related capitalized software costs using the straight-line method over its estimated useful life, which ranges from three years to ten years. The “Cash Money” trade name was determined to be an intangible asset with an indefinite life. Intangible assets with indefinite lives are not amortized, but instead are tested annually for impairment and reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset might not be recoverable. Impairment of identifiable intangible assets with indefinite lives occurs when the fair value of the asset is less than its carrying amount. If deemed impaired, the asset’s carrying amount is reduced to its estimated fair value. No indefinite life intangible impairments were recorded during the years ended December 31, 2021, 2020 or 2019. See Note 5, "Goodwill and Intangibles" for further information. The Company's finite lived intangible assets are amortized over their estimated economic benefit period, generally from three recognition of an impairment charge. There were no changes in events or circumstances related to the Company's continuing operations that caused the Company to review the finite lived intangible assets for impairment for the years ended December 31, 2021, 2020 or 2019. Additionally, no finite lived impairments were recorded during the years ended December 31, 2021, 2020 or 2019. See Note 5, "Goodwill and Intangibles"
Deferred Financing Costs	Deferred Financing Costs Deferred financing costs consist of debt issuance costs incurred in obtaining financing. These costs are presented in the Consolidated Balance Sheets as a direct reduction from the carrying amount of associated debt, consistent with discounts or premiums. The effective interest rate method is used to amortize the deferred financing costs over the life of the Senior Secured Notes and the straight-line method is used to amortize the deferred financing costs of the SPV and SPE facilities. See Note 7, "Debt"
Fair Value Measurements	Fair Value Measurements The Company determines fair value measurements of financial and non-financial assets and liabilities in accordance with FASB ASC 820, Fair Value Measurements and Disclosures
Concentration Risk	Concentration Risk Financial instruments that potentially subject the Company to concentrations of credit risk primarily consist of its loans receivable. Direct Lending operations in the U.S. and Canada are subject to concentration risk at the state and province level. To the extent that laws and regulations are passed that affect the manner in which the Company conducts business in a heavily concentrated market, its financial condition, results of operations and cash flows could be adversely affected. Additionally, the Company's ability to meet its financial obligations could be negatively impacted. Revenues originated in Texas and Ontario represented approximately 21.0% and 20.2%, respectively, of the Company's consolidated revenues for the year ended December 31, 2021. As a result of regulatory impacts and the related run-off of certain Installment portfolios, California no longer represents a concentration risk as a percentage of consolidated revenues for the year ended December 31, 2021. Revenues originated in Texas, California and Ontario represented approximately 22.6%, 13.6% and 16.6%, respectively, of the Company's consolidated revenues for the year ended December 31, 2020. Revenues originated in Texas, California and Ontario represented approximately 24.6%, 18.4% and 13.6%, respectively, of the Company's consolidated revenues for the year ended December 31, 2019. The Company operates its Canada POS Lending operations with various merchant partners. To the extent that the Company were to discontinue its relationship with a merchant, the Company believes it could find other merchants to provide its products. From a revenue perspective, there are no material concentrations in the Canada POS Lending operations for the year ended December 31, 2021. However, as originations and gross loans receivables continue to grow as a result of its merchant relationship with LFL, which the Company entered into in the third quarter of 2021, revenue contribution from LFL could become a material component of total revenue for Canada POS Lending. Following the acquisition of Heights, which accounted for approximately $472 million of gross loans receivable as of December 31, 2021, the Company operates in new U.S. markets, primarily the southern and eastern states. As the revenue contribution was minimal, there were no material concentrations for the year ended December 31, 2021. The Company holds cash at major financial institutions that often exceed FDIC insured limits. The Company manages its concentration risk by maintaining cash deposits in high quality financial institutions and by periodically evaluating the credit quality of the financial institutions holding such deposits. Historically, the Company has not experienced any losses due to such cash concentration.
Leases	Leases Leases entered into by the Company are primarily for retail stores in certain U.S. states and Canadian provinces. Upon entering into an agreement, the Company determines if an arrangement is a lease. Typically, a contract constitutes a lease if it conveys the right to control the use of an identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration. To determine whether a contract conveys the right to control the use of an identified asset for a period of time, the Company must assess whether, throughout the period of use, the customer has both (i) the right to obtain substantially all of the economic benefits from use of the identified asset and (ii) the right to direct the use of the identified asset. If the customer has the right to control the use of an identified asset for only a portion of the term of the contract, the contract contains a lease for that portion of the term. Leases classified as finance are immaterial to the Company as of December 31, 2021. Operating leases expire at various times through 2033. Operating leases are included in "Right of use asset - operating leases" and "Lease liability - operating leases" on the Consolidated Balance Sheets. The Company recognizes ROU assets and lease liabilities based on the present value of lease payments over the lease term at commencement date. The rate implicit in the Company's leases typically are not readily determinable. As a result, the Company uses its estimated incremental borrowing rate, as allowed by ASC 842, Leases , in determining the present value of lease payments. The incremental borrowing rate is based on internal and external information available at the lease commencement date and is determined using a portfolio approach (i.e., using the weighted average terms of all leases in the Company's portfolio). This rate is the theoretical rate the Company would pay to borrow an amount equal to the lease payments on a collateralized basis over a similar term as that of the portfolio. The Company uses quoted interest rates obtained from financial institutions as an input, adjusted for Company-specific factors, to derive the incremental borrowing rate as the discount rate for the leases. As new leases are added each period, the Company evaluates whether the incremental borrowing rate has changed. If the incremental borrowing rate has changed, the Company will apply the rate to new leases if not doing so would result in a material difference to the ROU asset and lease liability presented on the balance sheet. The majority of the leases have an original term up to five years plus renewal options for additional similar terms. The Consumer Price Index is used in determining future lease payments and for purposes of calculating operating lease liabilities. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Most of the leases have escalation clauses and certain leases also require payment of period costs, including maintenance, insurance and property taxes. The Company has elected to combine lease and non-lease components and to exclude short-term leases, defined as having an initial term of 12 months or less, from the Consolidated Balance Sheets. Some of the leases are with related parties and have terms similar to the non-related party leases. The Company's lease agreements do not contain any material residual value guarantees or material restrictive covenants. For additional information related to the Company's leases, refer to Note 12, "Leases."
Advertising Costs	Advertising —Advertising costs are expensed as incurred. Direct operations —Direct operations include costs related to the Company's Direct Lending and POS operations, including collections and financial services fees.
Operating Expense	Other Expense (Income) Interest Expense —includes interest related to the Company's Senior Secured Notes, SPV, SPE and securitization facilities and Senior Revolvers. Loss (income) from equity method investment —includes the Company's share of the net income from its equity method investments.
Share-Based Compensation	Share-Based Compensation CURO accounts for share-based compensation expense for awards to employees and directors at the estimated fair value on the grant date. The Company determines the fair value of stock option grants using the Black-Scholes option pricing model, which requires CURO to make several assumptions including, but not limited to, the risk-free interest rate and the expected volatility of publicly-traded stocks in the financial services industry. The expected option term is calculated using the average of the vesting period and the original contractual term. For RSUs, the value of the award is calculated using the closing market price of the common stock on the grant date for time-based and performance-based RSUs, and using the Monte Carlo simulation pricing model for the market-based RSUs. The Company recognizes the estimated fair value of share-based awards as compensation expense on a straight-line basis over the vesting period. The Company accounts for forfeitures as they occur for all share-based awards. In accordance with ASC 718, Compensation - Stock Compensation , the Company may choose, upon vesting of employees' RSUs, to return shares of common stock underlying the vested RSUs to the Company in satisfaction of employees' tax withholding obligations (collectively, "net-share settlements") rather than requiring shares of common stock to be sold on the open market to satisfy these tax withholding obligations. The total number of shares of common stock returned to the Company is based on the closing price of the Company's common stock on the applicable vesting date. These net-share settlements reduced the number of shares of common stock that would have otherwise been outstanding on the open market, and the cash CURO paid to satisfy the employee portion of the tax withholding obligations are reflected as a reduction to "Paid-in capital" in the Company's Consolidated Balance Sheets and Consolidated Statements of Changes in Equity.
Income Taxes	Income Taxes A deferred tax asset or liability is recognized for the anticipated future tax consequences of temporary differences between the tax basis of assets or liabilities and their reported amounts in the financial statements and for operating loss and tax credit carryforwards. A valuation allowance is provided when, in the opinion of management, it is more likely than not that some portion or all of a deferred tax asset will not be realized. Realization of the deferred tax assets is dependent on the Company's ability to generate sufficient future taxable income and, if necessary, execution of tax planning strategies. In the event CURO determines that future taxable income, taking into consideration tax planning strategies, may not generate sufficient taxable income to fully realize net deferred tax assets, the Company may be required to establish or increase valuation allowances by a charge to income tax expense in the period such a determination is made, which may have a material impact on the Consolidated Statements of Operations. The Company measures deferred tax assets and liabilities using enacted tax rates expected to apply to taxable income in the years in which they expect those temporary differences to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date and it may have a material impact on the Consolidated Statements of Operations.
Foreign Currency Translation	Foreign Currency Translation The Canadian dollar is considered the functional currency for operations in Canada. All balance sheet accounts are translated into U.S. dollars at the exchange rate in effect at each Balance Sheet date. The Statements of Operations are translated at the average rates of exchange during each period. The Company has determined that certain intercompany balances are long-term in nature, and therefore, currency translation adjustments related to those accounts are recorded as a component of "Accumulated other comprehensive income (loss)" in the Statements of Stockholders' Equity. For intercompany balances that are settled on a regular basis, currency translation adjustments related to those accounts are recorded as a component of "Other operating expense" in the Consolidated Statements of Operations.
Legal and Other Commitments and Contingencies	Legal and Other Commitments and Contingencies The Company is subject to litigation in the normal course of its business. The Company applies the provisions as defined in the guidance related to accounting for contingencies in determining the recognition and measurement of expense recognition associated with legal claims against the Company. Management uses guidance from internal and external legal counsel on the potential outcome of litigation in determining the need to record liabilities for potential losses and the disclosure of pending legal claims.
Recently Adopted and Issued Accounting Pronouncements Not Yet Adopted	Recently Adopted Accounting Pronouncements ASU 2020-01 In January 2020, the FASB issued ASU 2020-01, Investments - Equity Securities (Topic 321), Investments-Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) (ASU 2020-01). ASU 2020-01 clarifies the interaction of the accounting for equity securities under Topic 321, the accounting for equity method investments in Topic 323 and the accounting for certain forward contracts and purchased options in Topic 815. The Company adopted ASU 2020-01 as of January 1, 2021, which did not have a material impact on the Consolidated Financial Statements. ASU 2019-12 In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (Topic 740) . The ASU intends to simplify various aspects related to accounting for income taxes and removes certain exceptions to the general principles in Topic 740. Additionally, the ASU clarifies and amends existing guidance to improve consistent application of its requirements. The Company adopted ASU 2019-12 as of January 1, 2021, which did not have a material impact on the Company's Consolidated Financial Statements. Recently Issued Accounting Pronouncements Not Yet Adopted ASU 2016-13 and subsequent amendments In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, and subsequent amendments to the guidance: ASU 2018-19 in November 2018, ASU 2019-04 in April 2019, ASU 2019-05 in May 2019, ASU 2019-10 and -11 in November 2019 and ASU 2020-02 in February 2020. The amended standard changes how entities will measure credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The standard will replace the current “incurred loss” approach with an “expected loss” model for instruments measured at amortized cost. The amendment will affect loans, debt securities, trade receivables, net investments in leases, off-balance sheet credit exposures, reinsurance receivables and any other financial assets not excluded from the scope that have the contractual right to receive cash. ASU 2019-10 amends the mandatory effective date for ASU 2016-13. As a result, ASU 2016-13 and related amendments are effective for fiscal years beginning after December 15, 2022 for entities that qualified as an SRC as of June 30, 2019, such as the Company. ASU 2016-13 and its amendments should be applied on either a prospective transition or modified-retrospective approach depending on the subtopic. Early adoption is permitted. The Company is evaluating its alternatives with respect to the available accounting methods under ASU 2016-13, including the fair value option. If the fair value option is not utilized, adoption of ASU 2016-13 will increase the allowance for credit losses, with a resulting negative adjustment to retained earnings on the date of adoption. The Company deferred the adoption of ASU 2016-13 as permitted under ASU 2019-10. The Company is currently assessing the impact that adoption of ASU 2016-13 will have on its Consolidated Financial Statements. ASU 2020-04 and subsequent amendments In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform - Facilitation of the Effects of Reference Rate Reform on Financial Reporting. This ASU provides temporary optional expedients and exceptions to U.S. GAAP guidance on contract modifications and hedge accounting to ease the financial reporting burdens of the upcoming market transition from LIBOR and other interbank offered rates to alternative reference rates, such as the Secured Overnight Financing Rate. Entities can elect not to apply certain modification accounting requirements to contracts affected by this reference rate reform, if certain criteria are met. An entity that makes this election would not have to remeasure the contracts at the modification date or reassess a previous accounting determination. Entities also can elect various optional expedients that would allow them to continue applying hedge accounting for hedging relationships affected by reference rate reform if certain criteria are met. The guidance is effective upon issuance and generally can be applied through December 31, 2022. The FASB also issued ASU 2021-01, Reference Rate Reform (Topic 848) : Scope in January 2021. It clarifies that certain optional expedients and exceptions in Topic 848 apply to derivatives that are affected by the discounting transition. The amendments in this ASU affect the guidance in ASU 2020-04 and are effective in the same timeframe as ASU 2020-04. The Company anticipates to transition applicable debt facilities from LIBOR to SOFR and currently does not expect the adoption of these ASUs to have a material impact on its Consolidated Financial Statements. ASU 2021-08 In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers , which requires an acquirer in a business combination to recognize and measure contract assets and contract liabilities in accordance with ASC 606, Revenue from Contracts with Customers . ASU 2021-08 is effective for fiscal years beginning after December 15, 2022 and early adoption is permitted. While the Company is continuing to assess the timing of adoption and the potential impacts of ASU 2021-08, it does not expect ASU 2021-08 to have a material effect, if any, on its Consolidated Financial Statements.

LOANS RECEIVABLE AND REVENUE (T

LOANS RECEIVABLE AND REVENUE (Tables)	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Summary of Revenue by Product	The following table summarizes revenue by product (in thousands): Year Ended December 31, 2021 2020 2019 Revolving LOC $ 294,591 $ 249,502 $ 245,256 Unsecured Installment 290,321 339,116 530,730 Secured Installment 56,418 79,136 110,513 Single-Pay 102,405 120,433 191,449 Total Installment 449,144 538,685 832,692 Ancillary 74,108 59,209 63,849 Total revenue (1) $ 817,843 $ 847,396 $ 1,141,797 (1) Includes revenue from CSO programs of $167.1 million, $185.5 million and $281.6 million for the years ended December 31, 2021, 2020 and 2019, respectively.
Summary of Loans Receivable by Product and Related Delinquent Loans	The following tables summarize loans receivable by product and the related delinquent loans receivable (in thousands): December 31, 2021 Revolving LOC Unsecured Installment Secured Installment Single-Pay (1) Total Installment - Company Owned Total Current loans receivable $ 843,379 $ 359,512 $ 110,232 $ 42,463 $ 512,207 $ 1,355,586 Delinquent loans receivable 70,734 98,174 23,824 — 121,998 192,732 Total loans receivable 914,113 457,686 134,056 42,463 634,205 1,548,318 Less: allowance for loan losses (68,140) (13,387) (3,327) (2,706) (19,420) (87,560) Loans receivable, net $ 845,973 $ 444,299 $ 130,729 $ 39,757 $ 614,785 $ 1,460,758 (1) Of the $42.5 million of Single-Pay receivables, $11.3 million relate to mandated extended payment options for certain Canada Single-Pay loans. December 31, 2021 Revolving LOC Unsecured Installment Secured Installment Total Installment - Company Owned Total Delinquent loans receivable 1-30 days past-due $ 35,657 $ 45,160 $ 13,213 $ 58,373 $ 94,030 31-60 days past-due 15,452 16,646 4,539 21,185 36,637 61-90 days past-due 13,397 13,933 3,213 17,146 30,543 91 + days past-due 6,228 22,435 2,859 25,294 31,522 Total delinquent loans receivable $ 70,734 $ 98,174 $ 23,824 $ 121,998 $ 192,732 December 31, 2020 Revolving LOC Unsecured Installment Secured Installment Single-Pay (1) Total Installment - Company Owned Total Current loans receivable $ 321,105 $ 78,235 $ 40,358 $ 43,780 $ 162,373 $ 483,478 Delinquent loans receivable 37,779 24,190 8,275 — 32,465 70,244 Total loans receivable 358,884 102,425 48,633 43,780 194,838 553,722 Less: allowance for loan losses (51,958) (24,073) (7,047) (3,084) (34,204) (86,162) Loans receivable, net $ 306,926 $ 78,352 $ 41,586 $ 40,696 $ 160,634 $ 467,560 (1) Of the $43.8 million of Single-Pay receivables, $11.2 million relate to mandated extended payment options for certain Canada Single-Pay loans. December 31, 2020 Revolving LOC Unsecured Installment Secured Installment Total Installment - Company Owned Total Delinquent loans receivable 1-30 days past-due $ 17,517 $ 10,361 $ 3,764 $ 14,125 $ 31,642 31-60 days past-due 9,276 7,124 2,199 9,323 18,599 61-90 days past-due 8,597 6,167 1,971 8,138 16,735 91 + days past due 2,389 538 341 879 3,268 Total delinquent loans receivable $ 37,779 $ 24,190 $ 8,275 $ 32,465 $ 70,244 The following tables summarize loans Guaranteed by the Company under CSO programs and the related delinquent receivables (in thousands): December 31, 2021 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Current loans receivable Guaranteed by the Company $ 37,303 $ 799 $ 38,102 Delinquent loans receivable Guaranteed by the Company 8,011 204 8,215 Total loans receivable Guaranteed by the Company 45,314 1,003 46,317 Less: Liability for losses on CSO lender-owned consumer loans (6,869) (39) (6,908) Loans receivable Guaranteed by the Company, net $ 38,445 $ 964 $ 39,409 December 31, 2021 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Delinquent loans receivable 1-30 days past-due $ 6,633 $ 162 $ 6,795 31-60 days past-due 1,003 28 1,031 61-90 days past-due 277 8 285 91+ days past-due 98 6 104 Total delinquent loans receivable $ 8,011 $ 204 $ 8,215 December 31, 2020 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Current loans receivable guaranteed by the Company $ 37,096 $ 775 $ 37,871 Delinquent loans receivable guaranteed by the Company 6,079 155 6,234 Total loans receivable guaranteed by the Company 43,175 930 44,105 Less: Liability for losses on CSO lender-owned consumer loans (7,160) (68) (7,228) Loans receivable guaranteed by the Company, net $ 36,015 $ 862 $ 36,877 December 31, 2020 Unsecured Installment Secured Installment Total Installment - Guaranteed by the Company Delinquent loans receivable 0-30 days past-due $ 5,435 $ 103 $ 5,538 31-60 days past-due 490 37 527 61-90 days past-due 124 9 133 91+ days past-due 30 6 36 Total delinquent loans receivable $ 6,079 $ 155 $ 6,234
Summary of Activity in Allowance for Loan Losses, Credit Services Organization Guarantee Liability	The following tables summarize activity in the ALL and the liability for losses on CSO lender-owned consumer loans in total (in thousands): Year Ended December 31, 2021 Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 51,958 $ 24,073 $ 7,047 $ 3,084 $ 34,204 $ — $ 86,162 Charge-offs (114,827) (77,123) (20,874) (93,737) (191,734) (3,911) (310,472) Recoveries 29,454 21,815 9,329 76,003 107,147 1,810 138,411 Net charge-offs (85,373) (55,308) (11,545) (17,734) (84,587) (2,101) (172,061) Provision for losses 102,457 44,584 7,825 17,357 69,766 2,101 174,324 Effect of foreign currency translation (902) 38 — (1) 37 — (865) Balance, end of period $ 68,140 $ 13,387 $ 3,327 $ 2,706 $ 19,420 $ — $ 87,560 Liability for losses on CSO lender-owned consumer loans: Balance, beginning of period $ — $ 7,160 $ 68 $ — $ 7,228 $ — $ 7,228 Increase in liability — (291) (29) — (320) — (320) Balance, end of period $ — $ 6,869 $ 39 $ — $ 6,908 $ — $ 6,908 Year Ended December 31, 2020 Revolving LOC Unsecured Installment Secured Installment Single-Pay Total Installment Other Total Allowance for loan losses: Balance, beginning of period $ 55,074 $ 35,587 $ 10,305 $ 5,869 $ 51,761 $ — $ 106,835 Charge-offs (129,664) (98,870) (37,243) (106,817) (242,930) (3,856) (376,450) Recoveries 21,312 22,076 10,239 86,092 118,407 1,983 141,702 Net charge-offs (108,352) (76,794) (27,004) (20,725) (124,523) (1,873) (234,748) Provision for losses 104,249 65,272 23,746 18,003 107,021 1,873 213,143 Effect of foreign currency translation 987 8 — (63) (55) — 932 Balance, end of period $ 51,958 $ 24,073 $ 7,047 $ 3,084 $ 34,204 $ — $ 86,162 Liability for losses on CSO lender-owned consumer loans: Balance, beginning of period $ — $ 10,553 $ 70 $ — $ 10,623 $ — $ 10,623 Decrease in liability $ — (3,393) (2) $ — (3,395) $ — (3,395) Balance, end of period $ — $ 7,160 $ 68 $ — $ 7,228 $ — $ 7,228
Financing Receivable, Troubled Debt Restructuring	The table below presents TDRs, which are related to the Customer Care Program the Company implemented in response to COVID-19, included in gross loans receivable and the impairment included in the ALL (in thousands): As of December 31, 2021 As of December 31, 2020 Current TDR gross receivables $ 11,580 $ 13,563 Delinquent TDR gross receivables 5,066 6,309 Total TDR gross receivables 16,646 19,872 Less: Impairment included in the allowance for loan losses (3,632) (3,482) Less: Additional allowance (2,212) (4,497) Outstanding TDR receivables, net of impairment $ 10,802 $ 11,893 The tables below reflect new loans modified and classified as TDRs during the periods presented (in thousands): Year Ended December 31, 2021 Year Ended December 31, 2020 Pre-modification TDR loans receivable $ 16,255 $ 38,930 Post-modification TDR loans receivable 14,538 34,252 Total concessions included in gross charge-offs $ 1,717 $ 4,678 The table below presents the Company's average outstanding TDR loans receivable, interest income recognized on TDR loans and number of TDR loans for the years ended December 31, 2021 and 2020 (dollars in thousands): Year Ended December 31, 2021 Year Ended December 31, 2020 Average outstanding TDR loans receivable (1) $ 18,259 $ 20,631 Interest income recognized 18,328 17,074 Number of TDR loans (2) 11,693 27,082 (1) For the year ended December 31, 2020, the average is calculated based on the amount immediately after the loan was classified as a TDR and the ending TDR balance as of December 31, 2020 as there were no TDRs prior to April 1, 2020. (2) Presented in ones There were no loans classified as TDRs during the year ended December 31, 2019.

VARIABLE INTEREST ENTITIES (Tab

VARIABLE INTEREST ENTITIES (Tables)	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of the Carrying Amounts of Consolidated VIEs' Assets and Liabilities	The carrying amounts of consolidated VIEs' assets and liabilities were as follows (in thousands): December 31, 2021 December 31, 2020 Assets Restricted cash $ 57,155 $ 31,994 Loans receivable less allowance for loan losses 1,228,088 306,302 Intercompany receivable (1) 48,333 15,382 Prepaid expenses and other — 388 Deferred tax assets — 105 Total Assets $ 1,333,576 $ 354,171 Liabilities Accounts payable and accrued liabilities $ 9,886 $ 34,055 Deferred revenue 106 136 Deferred tax liability 269 — Accrued interest 3,279 1,147 Debt 965,072 139,661 Total Liabilities $ 978,612 $ 174,999 (1) Intercompany receivable and payable VIE balances eliminate upon consolidation.

GOODWILL AND INTANGIBLES (Table

GOODWILL AND INTANGIBLES (Tables)	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Change in the Carrying Amount of Goodwill	The change in the carrying amount of Goodwill by operating segment, known as reporting unit for goodwill testing purposes, for the years ended December 31, 2021 and 2020, was as follows (in thousands): U.S. Canada Direct Lending Canada POS Lending Total Goodwill at December 31, 2019 $ 91,131 $ 29,478 $ — $ 120,609 Acquisition (Note 15) 14,791 — — 14,791 Foreign currency translation — 691 — 691 Goodwill at December 31, 2020 105,922 30,169 — 136,091 Acquisition (Note 15) 253,857 — 44,901 298,758 Foreign currency translation — (64) (515) (579) Measurement period adjustment — — (4,478) (4,478) Goodwill at December 31, 2021 $ 359,779 $ 30,105 $ 39,908 $ 429,792
Identifiable Intangible Assets, Finite-Lived	Identifiable intangible assets consisted of the following: December 31, 2021 December 31, 2020 Weighted-Average Remaining Life (Years) Gross Accumulated Net Gross Accumulated Net Assets not subject to amortization Trade name — $ 22,832 $ — $ 22,832 $ 22,881 $ — $ 22,881 Assets subject to amortization Merchant relationships 4.3 19,459 (3,151) 16,308 — — — Customer relationships 2.8 20,285 (10,295) 9,990 9,782 (9,249) 533 Computer software (1) 5.2 81,844 (25,453) 56,391 33,186 (16,386) 16,800 Trade name 9.8 4,621 (212) 4,409 321 (110) 211 Balance, end of year $ 149,041 $ (39,111) $ 109,930 $ 66,170 $ (25,745) $ 40,425 (1) Includes internally developed software, of $44.7 million and $8.2 million, net, as of December 31, 2021 and 2020, respectfully.
Identifiable Intangible Assets, Indefinite-Lived	Identifiable intangible assets consisted of the following: December 31, 2021 December 31, 2020 Weighted-Average Remaining Life (Years) Gross Accumulated Net Gross Accumulated Net Assets not subject to amortization Trade name — $ 22,832 $ — $ 22,832 $ 22,881 $ — $ 22,881 Assets subject to amortization Merchant relationships 4.3 19,459 (3,151) 16,308 — — — Customer relationships 2.8 20,285 (10,295) 9,990 9,782 (9,249) 533 Computer software (1) 5.2 81,844 (25,453) 56,391 33,186 (16,386) 16,800 Trade name 9.8 4,621 (212) 4,409 321 (110) 211 Balance, end of year $ 149,041 $ (39,111) $ 109,930 $ 66,170 $ (25,745) $ 40,425 (1) Includes internally developed software, of $44.7 million and $8.2 million, net, as of December 31, 2021 and 2020, respectfully.
Estimated Future Amortization Expense Related to Intangible Assets Held	The following table outlines the estimated future amortization expense related to intangible assets held at December 31, 2021 for each of the following five fiscal years (in thousands): Year Ending December 31, 2022 $ 19,231 2023 18,457 2024 16,396 2025 12,555 2026 4,328

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Summary of Assets and Liabilities Not Measured At Fair Value	The table below presents the assets and liabilities that were carried at fair value on the Consolidated Balance Sheets at December 31, 2021 (in thousands): Estimated Fair Value Carrying Value December 31, Level 1 Level 2 Level 3 Total Financial assets: Cash Surrender Value of Life Insurance $ 8,242 $ 8,242 $ — $ — $ 8,242 Financial liabilities: Non-qualified deferred compensation plan $ 5,109 $ 5,109 $ — $ — $ 5,109 Contingent consideration related to acquisition $ 26,508 $ — $ — $ 26,508 $ 26,508 Contingent consideration related to acquisition In connection with the acquisition of Flexiti during the first quarter of 2021, the Company recorded a liability for contingent consideration based on the achievement of revenue less NCOs and loan origination targets over the two years following closing of the acquisition that could result in additional cash consideration up to $32.8 million to Flexiti's former stockholders. The fair value of the liability is estimated using the option-based income approach using a Monte Carlo simulation model discounted back to the reporting date. The significant unobservable inputs (Level 3) used to estimate the fair value included the expected future tax benefits associated with the acquisition, the probability that the risk adjusted-revenue and origination targets will be achieved and discount rates. The contingent consideration measured at fair value using unobservable inputs increased from the initial measurement of $20.6 million as of March 31, 2021 to $26.5 million as of December 31, 2021. For additional information on Flexiti and the related contingent consideration, refer to Note 15, "Acquisitions." Cash Surrender Value of Life Insurance and Non-qualified deferred compensation plan The cash surrender value of life insurance is included in “Other assets” in the Company’s Consolidated Balance Sheets. The non-qualified deferred compensation plan liability is included in “Accounts payable and accrued liabilities” in the Company’s Consolidated Balance Sheets. The table below presents the assets and liabilities that were carried at fair value on the Consolidated Balance Sheets at December 31, 2020 (in thousands): Estimated Fair Value Carrying Value December 31, Level 1 Level 2 Level 3 Total Financial assets: Cash Surrender Value of Life Insurance $ 7,140 $ 7,140 $ — $ — $ 7,140 Financial liabilities: Non-qualified deferred compensation plan $ 4,690 $ 4,690 $ — $ — $ 4,690 The table below presents the assets and liabilities that were not carried at fair value on the Consolidated Balance Sheets at December 31, 2021 (in thousands). Estimated Fair Value Carrying Value December 31, Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 63,179 $ 63,179 $ — $ — $ 63,179 Restricted cash 98,896 98,896 — — 98,896 Loans receivable, net 1,460,758 — — 1,460,758 1,460,758 Financial liabilities: Liability for losses on CSO lender-owned consumer loans $ 6,908 $ — $ — $ 6,908 $ 6,908 7.50% Senior Secured Notes 980,721 — 1,005,700 — 1,005,700 U.S. SPV 45,392 — — 49,456 49,456 Canada SPV 157,813 — — 160,533 160,533 Flexiti SPE 172,739 — — 176,625 176,625 Flexiti Securitization 239,128 — — 242,886 242,886 Heights SPV 350,000 — — 350,000 350,000 The table below presents the assets and liabilities that were not carried at fair value on the Consolidated Balance Sheets at December 31, 2020 (in thousands). Estimated Fair Value Carrying Value December 31, Level 1 Level 2 Level 3 Total Financial assets: Cash and cash equivalents $ 213,343 $ 213,343 $ — $ — $ 213,343 Restricted cash 54,765 54,765 — — 54,765 Loans receivable, net 467,560 — — 467,560 467,560 Financial liabilities: Liability for losses on CSO lender-owned consumer loans $ 7,228 $ — $ — $ 7,228 $ 7,228 8.25% Senior Secured Notes 680,000 — 646,000 — 646,000 U.S. SPV 43,586 — — 49,456 49,456 Canada SPV 96,075 — — 97,971 97,971
Summary of Equity Method Investments	The table below presents the Company's investment in Katapult (in thousands): Equity Method Investment Measurement Alternative (1) Total Investment in Katapult Balance at December 31, 2019 $ 10,068 $ — $ 10,068 Equity method (loss) - Q1 2020 (1,618) — (1,618) Balance at March 31, 2020 8,450 — 8,450 Equity method income - Q2 2020 741 — 741 Balance at June 30, 2020 9,191 — 9,191 Equity method income - Q3 2020 3,530 — 3,530 Accounting policy change for certain securities from equity method investment to measurement alternative (12,452) 12,452 — Purchases of common stock warrants and preferred shares 4,030 7,157 11,187 Balance at September 30, 2020 4,299 19,609 23,908 Equity method income - Q4 2020 1,893 — 1,893 Purchases of common stock 1,570 — 1,570 Balance at December 31, 2020 7,762 19,609 27,371 Equity method income - Q1 2021 546 — 546 Balance at March 31, 2021 8,308 19,609 27,917 Equity method income - Q2 2021 1,712 — 1,712 Conversion of investment (2) 6,481 (19,609) (13,128) Balance at June 30, 2021 16,501 — 16,501 Equity method loss - Q3 2021 (1,582) — (1,582) Balance at September 30, 2021 14,919 — 14,919 Equity method income - Q4 2021 2,982 — 2,982 Purchases of common stock 9,999 — 9,999 Balance at December 31, 2021 $ 27,900 $ — $ 27,900 Classification as of December 31, 2020 Level 3, not carried at fair value Level 3, carried at measurement alternative Classification as of December 31, 2021 Level 3, not carried at fair value N/A (1) The Company elected to measure this equity security without a readily determinable fair value equal to its cost minus impairment. If the Company identifies an observable price change in orderly transactions for the same or similar investment in Katapult, it will measure the equity security at fair value as of the date that the observable transaction occurred. (2) On June 9, 2021, Katapult completed its merger with FinServ. Immediately prior to the merger, the Company first converted all of its preferred stock and exercised all common stock warrants, and then exchanged all shares of Katapult common stock for $146.9 million in cash and 18.9 million shares of common stock in the resulting public company, Katapult (NASDAQ: KPLT). The Company's entire investment in Katapult is now accounted for under the equity method of accounting. The Company recorded a related net gain of $135.4 million on its equity method investment in Katapult, based on the pro rata cost basis of the investment and the discharge of the guarantee provided during the year ended December 31, 2021.

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	The Company's debt instruments and balances outstanding as of December 31, 2021 and 2020, including maturity date, effective interest rate and borrowing capacity were as follows (dollars in thousands): Effective interest rate Outstanding as of Maturity Date Borrowing Capacity December 31, 2021 December 31, 2020 Corporate Debt: 7.50% Senior Secured Notes August 1, 2028 7.50 % $ 1,000,000 $ — 8.25% Senior Secured Notes (2) September 1, 2025 8.25 % — 690,000 Total corporate debt 1,000,000 690,000 Funding Debt: U.S. SPV April 8, 2024 1-Mo LIBOR + 6.25% $200.0 million $ 49,456 $ 49,456 Canada SPV (1) August 2, 2026 3-Mo CDOR + 6.00% C$350.0 million 160,533 97,971 Cash Money Revolving Credit Facility (1) On-demand Canada Prime Rate + 1.95% C$10.0 million — — Flexiti SPE (1) March 10, 2024 3-Mo CDOR + 4.40% C$500.0 million 176,625 — Flexiti Securitization (1) December 9, 2025 1-Mo CDOR + 3.59% C$526.5 million 242,886 — Heights SPV December 31, 2024 1-Mo LIBOR + 5.25% $350.0 million 350,000 — Senior Revolver June 30, 2022 1-Mo LIBOR + 5.00% $50.0 million — — Total funding debt $ 979,500 $ 147,427 Less: debt issuance costs (33,707) (17,766) Total Debt $ 1,945,793 $ 819,661 (1) Capacity amounts are denominated in Canadian dollars, while outstanding balances as of December 31, 2021 and 2020 are denominated in U.S. dollars. (2) The 8.25% Senior Secured Notes were extinguished in July 2021.
Future Maturities of Long-Term Debt	Annual maturities of outstanding debt for each of the five years after December 31, 2021 are as follows (in thousands): Amount 2022 $ — 2023 359,280 2024 237,042 2025 289,534 2026 93,644 Thereafter 1,000,000 Debt (before deferred financing costs and discounts) 1,979,500 Less: deferred financing costs and discounts 33,707 Debt, net $ 1,945,793

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Income Tax Expense (Benefit)	Income before taxes and income tax expense (benefit) was comprised of the following (in thousands): Year Ended December 31, 2021 2020 2019 Income before taxes: U.S. $ 86,106 $ 59,741 $ 119,241 Non-U.S. (5,549) 20,602 23,214 Total income before taxes $ 80,557 $ 80,343 $ 142,455 Current tax provision (benefit) Federal $ 21,549 $ (14,585) $ 3,160 State 4,553 5,959 395 Foreign 13,639 3,925 930 Total current provision (benefit) $ 39,741 $ (4,701) $ 4,485 Deferred tax provision (benefit) Federal $ (5,022) $ 14,949 $ 22,978 State 154 (1,247) 5,145 Foreign (13,650) (3,106) 5,949 Total deferred tax provision (benefit) $ (18,518) $ 10,596 $ 34,072 Total provision for income taxes $ 21,223 $ 5,895 $ 38,557
Schedule of Effective Tax Rate	Differences between the Company's effective income tax rate computed on net earnings or loss before income taxes and the statutory federal income tax rate were as follows (dollars in thousands): Year Ended December 31, 2021 2020 2019 Income tax expense using the statutory federal rate in effect $ 16,917 $ 16,872 $ 29,916 Tax effect of: Effects of foreign rates different than U.S. statutory rate 518 (1,236) (1,393) State, local and provincial income taxes, net of federal benefit 3,359 6,619 8,959 Tax credits (802) (3,188) (138) Nondeductible expenses 1,090 564 33 Valuation allowance (275) (2,686) 1,609 Share-based compensation (705) 1,119 150 Federal NOL carryback — (11,251) — Prior year basis adjustment — (659) — Change in fair value of contingent consideration 944 — — Other 177 (259) (579) Total provision for income taxes $ 21,223 $ 5,895 $ 38,557 Effective income tax rate 26.3 % 7.3 % 27.1 % Statutory federal income tax rate 21.0 % 21.0 % 21.0 %
Summary of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in thousands): Year Ended December 31, 2021 2020 Balance at the beginning of year $ 1,100 $ — Additions for tax positions related to prior years 125 960 Additions for tax positions related to the current year 125 140 Settlements with taxing authorities (1,100) — Balance at end of year $ 250 $ 1,100
Schedule of Deferred Income Tax Assets (Liabilities)	The sources of deferred income tax assets (liabilities) are summarized as follows (in thousands): Year Ended December 31, 2021 2020 Deferred tax assets related to: Accrued expenses and other reserves 2,960 1,264 Lease liability 26,777 31,025 Compensation accruals 5,845 5,828 Deferred revenue 204 303 State and provincial NOL carryforwards 15,547 4,653 Foreign NOL and capital loss carryforwards 17,090 4,047 Tax credit carryforwards 3,905 3,183 Gross deferred tax assets 72,328 50,303 Less: Valuation allowance (7,732) (5,695) Net deferred tax assets $ 64,596 $ 44,608 Deferred tax liabilities related to: Property and equipment $ (14,950) $ (11,601) Right of use asset (25,304) (29,134) Goodwill and other intangible assets (9,914) (6,824) Prepaid expenses and other assets (466) (1,054) Loans receivable (4,367) (7,016) Gross deferred tax liabilities (55,001) (55,629) Net deferred tax assets (liabilities) $ 9,595 $ (11,021) Deferred tax assets and liabilities are included in the following line items in the Consolidated Balance Sheets (in thousands): Year Ended December 31, 2021 2020 Deferred tax assets $ 15,639 $ — Deferred tax liabilities (6,044) (11,021) Net deferred tax assets (liabilities) $ 9,595 $ (11,021)
Summary of Valuation Allowance	A summary of the valuation allowance was as follows (in thousands): Year Ended December 31, 2021 2020 2019 Balance at the beginning of year $ 5,695 $ 8,328 $ 6,996 (Decrease) increase to balance charged as expense (275) (2,686) 1,609 Increase to balance charged to opening balance sheet of the acquisition 1,873 — — Increase (decrease) to balance charged to Other Comprehensive Income 392 (378) — Effect of foreign currency translation 47 431 (277) Balance at end of year $ 7,732 $ 5,695 $ 8,328

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table presents the computation of basic and diluted earnings per share (in thousands, except per share amounts): Year Ended December 31, 2021 2020 2019 Net income from continuing operations $ 59,334 $ 74,448 $ 103,898 Income from discontinued operations, net of tax — 1,285 7,590 Net income $ 59,334 $ 75,733 $ 111,488 Weighted average common shares - basic 41,155 40,886 44,685 Dilutive effect of stock options and restricted stock units 1,988 1,205 1,289 Weighted average common shares - diluted 43,143 42,091 45,974 Basic earnings per share: Continuing operations $ 1.44 $ 1.82 $ 2.33 Discontinued operations — 0.03 0.17 Basic earnings per share $ 1.44 $ 1.85 $ 2.50 Diluted earnings per share: Continuing operations $ 1.38 $ 1.77 $ 2.26 Discontinued operations — 0.03 0.17 Diluted earnings per share $ 1.38 $ 1.80 $ 2.43

SHARE-BASED COMPENSATION Tables

SHARE-BASED COMPENSATION Tables (Tables)	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Summary of Stock Option Activity	The following table summarizes the Company's stock option activity for the years ended December 31, 2021, 2020 and 2019: Stock Options Weighted Average Exercise Price Weighted Average Grant Date Fair Value Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value (in millions) Outstanding at January 1, 2019 1,445,332 $ 3.56 3.7 $ 8.6 Granted — $ — $ — Exercised (40,014) $ 3.71 $ 0.3 Forfeited (696) $ 8.86 $ 4.07 Outstanding at December 31, 2019 1,404,622 $ 3.56 2.6 $ 12.1 Granted — $ — $ — Exercised (274,510) $ 2.79 $ 3.2 Forfeited — $ — $ — Outstanding at December 31, 2020 1,130,112 $ 3.74 2.6 $ 12.0 Granted — $ — $ — Exercised (615,024) $ 2.83 $ 8.1 Forfeited — $ — $ — Outstanding at December 31, 2021 515,088 $ 4.83 4.2 $ 5.8 Options exercisable at December 31, 2021 506,088 $ 4.76 4.2 $ 5.7
Schedule of Restricted Stock Activity	A summary of the activity of time-based, market-based, and performance-based unvested RSUs for the years ended December 31, 2021, 2020 and 2019 are presented in the following table: Number of RSUs Weighted Average Time-Based Market-Based Performance-Based January 1, 2019 1,060,350 — — $ 14.29 Granted 598,114 397,752 — $ 10.08 Vested (514,552) — — $ 14.21 Forfeited (82,159) (2,891) — $ 13.71 December 31, 2019 1,061,753 394,861 — $ 11.47 Granted 694,213 368,539 — $ 10.40 Vested (716,268) — — $ 12.86 Forfeited (26,906) (4,687) — $ 11.89 December 31, 2020 1,012,792 758,713 — $ 10.26 Granted 1,238,564 299,053 253,310 $ 15.51 Vested (494,790) — — $ 11.04 Forfeited (80,638) (51,032) — $ 11.46 December 31, 2021 1,675,928 1,006,734 253,310 $ 13.27
Share-based Compensation Expense	Share-based compensation expense, which includes compensation costs from stock options and RSUs, included in the Consolidated Statements of Operations as a component of "Salaries and benefits" is summarized in the following table (in thousands): For the year ended, 2021 2020 2019 Pre-tax share-based compensation expense $ 13,976 $ 12,910 $ 10,323 Income tax benefit (4,475) (1,164) (2,632) Total share-based compensation expense, net of tax $ 9,501 $ 11,746 $ 7,691

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Summary of Operating Lease Costs	The following table summarizes the operating lease costs and other information for the years ended December 31, 2021, 2020 and 2019 (in thousands): Year Ended December 31, 2021 2020 2019 Operating lease costs: Third-Party $ 31,197 $ 30,828 $ 30,479 Related-Party 3,394 3,386 3,464 Total operating lease costs (1) $ 34,591 $ 34,214 $ 33,943 Cash paid for amounts included in the measurement of operating lease liabilities $ 36,235 $ 34,651 $ 34,864 ROU assets obtained $ 9,682 $ 18,847 $ 15,804 Weighted average remaining lease term - Operating leases 4.9 years 5.7 years 6.1 years Weighted average discount rate - Operating leases 8.3 % 9.9 % 10.3 % (1) Includes immaterial variable lease costs.
Summary of Future Minimum Lease Payments, ASC 842	The following table summarizes the aggregate operating lease payments that the Company is contractually obligated to make under operating leases as of December 31, 2021 (in thousands): Third-Party Related-Party Total 2022 $ 37,996 $ 3,578 $ 41,574 2023 31,604 1,332 32,936 2024 24,002 972 24,974 2025 16,652 868 17,520 2026 11,257 882 12,139 Thereafter 20,967 1,791 22,758 Total 142,478 9,423 151,901 Less: Imputed interest (27,458) (2,012) (29,470) Present value of operating lease liabilities $ 115,020 $ 7,411 $ 122,431

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Schedule of Dividends	The tables below summarize the Company's quarterly dividends for the years ended December 31, 2021 and 2020 . Dividends Paid Date of declaration Stockholders of record Date paid Dividend per share (in thousands) Q1 2021 January 29, 2021 February 16, 2021 March 2, 2021 $ 0.055 $ 2,284 Q2 2021 May 3, 2021 May 14, 2021 May 27, 2021 $ 0.11 $ 4,580 Q3 2021 July 28, 2021 August 9, 2021 August 19, 2021 $ 0.11 $ 4,556 Q4 2021 October 27, 2021 November 12, 2021 November 22, 2021 $ 0.11 $ 4,453 Dividends Paid Date of declaration Stockholders of record Date paid Dividend per share (in thousands) Q1 2020 February 5, 2020 February 18, 2020 March 2, 2020 $ 0.055 $ 2,247 Q2 2020 April 30, 2020 May 13, 2020 May 27, 2020 $ 0.055 $ 2,243 Q3 2020 August 3, 2020 August 13, 2020 August 24, 2020 $ 0.055 $ 2,249 Q4 2020 October 29, 2020 November 9, 2020 November 19, 2020 $ 0.055 $ 2,250 Refer to Note 24, "Subsequent Events" for information on the dividend declared during the first quarter of 2022. As part of the acquisition of Heights, the Company issued 1,446,257 shares of CURO's common stock in December 2021. Refer to Note 1 5 , " Acquisitions " for further details. For activity related to our share repurchase programs, refer to Note 23, "Share Re p urcha se Program."

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Summary of Financial Information by Segment	The following table illustrates summarized financial information concerning reportable segments (in thousands): Year Ended December 31, 2021 2020 2019 Revenues by segment: (1) U.S. $ 525,962 $ 638,524 $ 913,506 Canada Direct Lending 257,039 208,872 228,291 Canada POS Lending 34,842 — — Consolidated revenue $ 817,843 $ 847,396 $ 1,141,797 Net revenues by segment: U.S. $ 359,929 $ 408,360 $ 521,401 Canada Direct Lending 202,042 150,225 151,845 Canada POS Lending 10,204 — — Consolidated net revenue $ 572,175 $ 558,585 $ 673,246 Segment operating income: U.S. $ 47,517 $ 34,172 $ 99,152 Canada Direct Lending 88,731 46,171 43,303 Canada POS Lending (55,691) — — Consolidated operating income $ 80,557 $ 80,343 $ 142,455 Expenditures for long-lived assets by segment: U.S. $ 13,450 $ 10,079 $ 12,733 Canada Direct Lending 2,238 639 1,879 Canada POS Lending 7,891 — — Consolidated expenditures for long-lived assets $ 23,579 $ 10,718 $ 14,612 (1) For revenue by product, see Note 2, "Loans Receivable and Revenue." The following table provides the proportion of gross loans receivable by segment (in thousands): December 31, December 31, U.S. $ 661,945 $ 223,451 Canada Direct Lending 427,197 330,271 Canada POS Lending 459,176 — Total gross loans receivable $ 1,548,318 $ 553,722
Summary of Long-lived Assets by Geographic Region	The following table represents the Company's net long-lived assets, comprised of property and equipment, by segment. These amounts are aggregated on a legal entity basis and do not necessarily reflect where the asset is physically located (in thousands): December 31, 2021 December 31, 2020 U.S. $ 32,753 $ 36,258 Canada Direct Lending 21,072 23,491 Canada POS Lending 810 — Total net long-lived assets $ 54,635 $ 59,749

ACQUISTITIONS (Tables)

ACQUISTITIONS (Tables)	12 Months Ended
	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table presents the preliminary purchase price allocation recorded in the Company’s Consolidated Balance Sheet as of the date of acquisition (in thousands): Amounts acquired on December 27, 2021 (as adjusted) Assets Cash and cash equivalents $ 13,564 Restricted cash 33,630 Gross loans receivable (1) 471,630 Income tax receivable 3,526 Prepaid expenses and other 7,410 Property and equipment 4,748 Right-of-use assets 16,111 Intangibles, net 11,900 Other assets 98 Total assets $ 562,617 Liabilities Accounts payable and accrued liabilities $ 19,186 Lease liabilities 16,315 Deferred tax liability 1,077 Accrued interest on debt 1,781 Debt 350,000 Total liabilities $ 388,359 Net assets acquired $ 174,258 Total consideration paid 428,115 Goodwill $ 253,857 (1) The gross contractual loans receivables as of December 27, 2021 were $485.4 million of which the Company estimates $13.7 million will not be collected. The following table presents the preliminary purchase price allocation recorded in the Company’s Condensed Consolidated Balance Sheet as of the date of acquisition (in thousands): Amounts acquired on March 10, 2021 Measurement period adjustments Amounts acquired on March 10, 2021 (as adjusted) Assets Cash and cash equivalents $ 1,267 $ — $ 1,267 Gross loans receivable (1) 196,138 — 196,138 Prepaid expenses and other 687 — 687 Property and equipment 460 — 460 Right-of-use assets 616 — 616 Intangibles 50,876 3,572 54,448 Deferred tax assets 2,741 908 3,649 Total assets $ 252,785 $ 4,480 $ 257,265 Liabilities Accounts payable and accrued liabilities $ 9,356 $ — $ 9,356 Credit facilities 174,367 — 174,367 Lease liabilities 616 — 616 Total liabilities $ 184,339 $ — $ 184,339 Net assets acquired $ 68,446 $ 4,480 $ 72,926 Total consideration paid 113,347 113,347 Goodwill $ 44,901 $ (4,480) $ 40,421 (1) The gross contractual loans receivables as of March 10, 2021 were $208.6 million of which the Company estimates $12.5 million will not be collected. The following table summarizes the allocation of the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: (in thousands) Amounts acquired on January 3, 2020 Assets Cash and cash equivalents 3,360 Accounts receivable 465 Property and equipment 358 Intangible assets 1,101 Goodwill 14,791 Operating lease asset 235 Total assets $ 20,310 Liabilities Accounts payable and accrued liabilities 2,264 Operating lease liabilities 235 Total liabilities $ 2,499 Total cash consideration transferred $ 17,811
Finite-Lived Intangible Assets Acquired as Part of Business Combination	The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition (dollars in thousands): Fair Value Useful Life Trade name $ 4,300 10.0 years Customer relationships 7,600 3.0 years Total identified intangible assets $ 11,900 The following table sets forth the components of identifiable intangible assets acquired, as adjusted for measurement period adjustments, and their estimated useful lives as of the date of acquisition (dollars in thousands): Fair Value Useful Life Developed technology $ 31,827 5.0 years Merchant relationships 19,684 5.0 years Customer relationships 2,937 3.0 years Total identified intangible assets $ 54,448
Business Acquisition, Pro Forma Information	The following supplemental unaudited pro forma financial information reflects the consolidated results of operations of the Company as if the acquisition had occurred on January 1, 2020 (in thousands): Unaudited pro forma results for the Year Ended December 31, 2021 2020 Revenue $ 1,065,773 $ 1,112,467 Net income 106,614 130,942

PREPAID EXPENSES AND OTHER (Tab

PREPAID EXPENSES AND OTHER (Tables)	12 Months Ended
	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Components of Prepaid Expenses and Other Assets	Components of Prepaid expenses and other assets were as follows (in thousands): December 31, 2021 December 31, 2020 Settlements and collateral due from third-party lenders $ 5,465 $ 5,488 Fees receivable from customers under CSO programs 8,412 7,774 Prepaid expenses 16,243 5,357 Other assets 11,918 9,375 Total prepaid expenses and other $ 42,038 $ 27,994

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Classification of Property and Equipment	The classification of property and equipment was as follows (in thousands): December 31, 2021 December 31, 2020 Leasehold improvements $ 122,049 $ 136,015 Furniture, fixtures and equipment 43,276 36,705 Property and equipment, gross 165,325 172,720 Accumulated depreciation and amortization (110,690) (112,971) Property and equipment, net $ 54,635 $ 59,749

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2021
Payables and Accruals [Abstract]
Components of Accounts Payable and Accrued Liabilities	Components of Accounts payable and accrued liabilities were as follows (in thousands): December 31, 2021 December 31, 2020 Trade accounts payable $ 43,094 $ 28,983 Money orders payable 3,460 4,414 Accrued taxes, other than income taxes 1,053 540 Accrued payroll and fringe benefits 41,658 13,918 Other accrued liabilities 32,169 1,769 Total accounts payable and accrued liabilities $ 121,434 $ 49,624

STORE CLOSURES (Tables)

STORE CLOSURES (Tables)	12 Months Ended
	Dec. 31, 2021
Restructuring and Related Activities [Abstract]
Schedule of Store Closure	The Company incurred $12.7 million of total one-time charges associated with the U.S. store closures during the year ended December 31, 2021, as follows: (in thousands) Year Ended December 31, 2021 (1) Store closure costs Severance and employee costs $ 3,943 Lease termination costs 1,710 Net accelerated depreciation and write-off of ROU assets and lease liabilities 7,064 Total store closure costs $ 12,717 (1) During the year ended December 31, 2021, the Statement of Operations included $3.9 million of store closure costs recorded within "Salaries and benefits" and $8.7 million recorded within "Other operating expense."

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations Aggregate Carrying Amounts of the Assets and Liabilities	The following table presents the results of operations of the U.K. Subsidiaries, which meet the criteria of Discontinued Operations and, therefore, are excluded from the Company's results of continuing operations (in thousands): For the Year Ended December 31, 2021 2020 2019 (1) Revenue $ — $ — $ 6,957 Provision for losses — — 1,703 Net revenue — — 5,254 Cost of providing services Advertising — — 775 Non-advertising costs of providing services — — 307 Total cost of providing services — — 1,082 Gross margin — — 4,172 Operating expense (income) Corporate, district and other expenses — — 3,810 Interest income — — (4) (Gain) loss on disposition — (1,714) 39,414 Total operating (income) expense — (1,714) 43,220 Pre-tax income (loss) from operations of discontinued operations — 1,714 (39,048) Income tax expense (benefit) related to disposition — 429 (46,638) Net income (loss) from discontinued operations $ — $ 1,285 $ 7,590 (1) Includes U.K. Subsidiaries financial results from January 1, 2019 to February 25, 2019. The following table presents cash flows of the U.K. Subsidiaries (in thousands): Year Ended December 31, 2021 2020 2019 (1) Net cash (used in) provided by discontinued operating activities $ — $ 1,714 $ (504) Net cash used in discontinued investing activities — — (14,213) Net cash used in discontinued financing activities — — — (1) Includes U.K. Subsidiaries financial results from January 1, 2019 to February 25, 2019.

SHARE REPURCHASE PROGRAM (Table

SHARE REPURCHASE PROGRAM (Tables)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Schedule of Share Repurchase Program	The table below summarizes share repurchase activity during the year ended December 31, 2021 (in thousands, except for per share amounts and number of share amounts): Year Ended Total number of shares repurchased 2,218,333 Average price paid per share $ 16.86 Total value of shares repurchased $ 37,400 Total authorized repurchase amount for the period presented $ 50,000 Total value of shares repurchased $ 37,400 Total remaining authorized repurchase amount $ 12,600

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND NATURE OF OPERATIONS (Details)

Dec. 27, 2021USD ($)state

Jan. 03, 2020USD ($)

Aug. 31, 2018CAD ($)

Dec. 31, 2021USD ($)

Dec. 31, 2020USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2021USD ($)

Dec. 31, 2021location

Dec. 31, 2021state

Dec. 31, 2021store

Dec. 31, 2021province

Dec. 31, 2021territory

Dec. 31, 2021

Dec. 31, 2021lender

Dec. 31, 2021CAD ($)

Dec. 31, 2021numberOfLoans

Dec. 31, 2021partner

Mar. 31, 2021USD ($)

Sep. 30, 2018

Debt Instrument [Line Items]

Number of retail locations

550

550

Loans receivable, expected term

60 months

Debt

$ 819,661,000

$ 1,945,793,000

Restricted cash

54,765,000

$ 34,779,000

98,896,000

Intangible impairments, indefinite lived

$ 0

0

0

Intangible impairments, definite lived

$ 0

0

0

Operating lease original term of contract

5 years

COVID-19 | Canada POS Lending

Debt Instrument [Line Items]

Loans receivable, percent growth

51900.00%

Net Charge-Off Rate, Percent

500.00%

Heights' Insurance Program

Debt Instrument [Line Items]

Restricted cash

17,400,000

U.S. Company Owned Loans Excluding Heights | COVID-19

Debt Instrument [Line Items]

Loans receivable

190,300,000

$ 185,800,000

Canada Direct Lending | COVID-19

Debt Instrument [Line Items]

Loans receivable, percent growth

9300.00%

Canada POS Lending

Debt Instrument [Line Items]

Number of retail locations | store

7,500

Number of merchant partners | partner

3,100

Number of geographical locations with online or retail presence

10

2

Minimum

Debt Instrument [Line Items]

Estimated useful life, finite-lived intangible assets

3 years

Maximum

Debt Instrument [Line Items]

Estimated useful life, finite-lived intangible assets

10 years

Computer software(1) | Minimum

Debt Instrument [Line Items]

Estimated useful life, finite-lived intangible assets

3 years

Computer software(1) | Maximum

Debt Instrument [Line Items]

Estimated useful life, finite-lived intangible assets

10 years

Ad Astra

Debt Instrument [Line Items]

Equity interests acquired

100.00%

Acquisition of Ad Astra, net of acquiree's cash received

$ 14,400,000

$ 0

14,418,000

$ 0

Heights

Debt Instrument [Line Items]

Insurance products reserves

2,800,000

Equity interests acquired

100.00%

Acquisition of Ad Astra, net of acquiree's cash received

$ 335,000,000

Loans receivable

472,000,000

Number of states in which entity operates | state

11

Furniture, fixtures and equipment | Minimum

Debt Instrument [Line Items]

Estimated useful lives

5 years

Furniture, fixtures and equipment | Maximum

Debt Instrument [Line Items]

Estimated useful lives

7 years

Leasehold improvements | Minimum

Debt Instrument [Line Items]

Estimated useful lives

5 years

Leasehold improvements | Maximum

Debt Instrument [Line Items]

Estimated useful lives

15 years

Non-Recourse Canada SPV Facility | Line of Credit | Revolving Credit Facility

Debt Instrument [Line Items]

Debt

$ 96,100,000

$ 157,800,000

Debt instrument, term

4 years

Line of credit facility, maximum borrowing capacity

$ 175,000,000

$ 350,000,000

Non-Recourse Canada SPV Facility | Line of Credit | Revolving Credit Facility | CDOR

Debt Instrument [Line Items]

Basis spread on variable rate

4.50%

4.50%

4.50%

Credit Services Organization Programs

Debt Instrument [Line Items]

Number of unaffiliated third-party lenders for CSO programs | lender

2

Consumer Portfolio Segment | Unsecured Installment | Credit Services Organization Programs

Debt Instrument [Line Items]

Loans receivable loans paid off prior to maturity date under CSO program

58.30%

66.50%

63.80%

Consumer Portfolio Segment | Installment Loans

Debt Instrument [Line Items]

Late fees, percent of revenue (less than) (as percent)

1.00%

Consumer Portfolio Segment | Auto Title Loan

Debt Instrument [Line Items]

Loans receivable, expected term

30 days

United States

Debt Instrument [Line Items]

Number of states/provinces with online presence | state

27

Number of states in which entity operates | state

20

Canada

Debt Instrument [Line Items]

Number of states/provinces with retail locations | province

8

Number of states/provinces with online presence | province

8

Number of territories with online presence | territory

1

Texas | Credit Services Organization Programs | Maximum

Debt Instrument [Line Items]

Loans receivable, expected term

180 days

Texas | Geographic Concentration Risk | Revenue Benchmark

Debt Instrument [Line Items]

Concentration risk, percentage

21.00%

22.60%

24.60%

California | Geographic Concentration Risk | Revenue Benchmark

Debt Instrument [Line Items]

Concentration risk, percentage

13.60%

18.40%

Ontario | Geographic Concentration Risk | Revenue Benchmark

Debt Instrument [Line Items]

Concentration risk, percentage

20.20%

16.60%

13.60%

LOANS RECEIVABLE AND REVENUE -

LOANS RECEIVABLE AND REVENUE - Narrative (Details) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2021contract	Dec. 31, 2021USD ($)contract	Dec. 31, 2020USD ($)contract
Heights
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross loan receivable		$ 472
Consumer Portfolio Segment | Credit Services Organization Programs
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of TDR loans | contract	0	11,693	27,082
TDRs that were charged off		$ 14	$ 11.6
Consumer Portfolio Segment | Installment Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans classified as nonaccrual		5.9	4.4
Consumer Portfolio Segment | Revolving LOC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans classified as nonaccrual		41.4	$ 6.2
Consumer Portfolio Segment | Revolving LOC | Credit Services Organization Programs
Accounts, Notes, Loans and Financing Receivable [Line Items]
Commitment to lend additional funds		$ 2.1

LOANS RECEIVABLE AND REVENUE _2

LOANS RECEIVABLE AND REVENUE - Revenue by Product (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Revenue from External Customer [Line Items]
Revenue	$ 817,843	$ 847,396	$ 1,141,797
Credit Services Organization Programs
Revenue from External Customer [Line Items]
Revenue	167,100	185,500	281,600
Consumer Portfolio Segment
Revenue from External Customer [Line Items]
Revenue	449,144	538,685	832,692
Consumer Portfolio Segment | Revolving LOC
Revenue from External Customer [Line Items]
Revenue	294,591	249,502	245,256
Consumer Portfolio Segment | Unsecured Installment
Revenue from External Customer [Line Items]
Revenue	290,321	339,116	530,730
Consumer Portfolio Segment | Secured Installment
Revenue from External Customer [Line Items]
Revenue	56,418	79,136	110,513
Consumer Portfolio Segment | Single-Pay
Revenue from External Customer [Line Items]
Revenue	102,405	120,433	191,449
Ancillary
Revenue from External Customer [Line Items]
Revenue	$ 74,108	$ 59,209	$ 63,849

LOANS RECEIVABLE AND REVENUE _3

LOANS RECEIVABLE AND REVENUE - Loans Receivable by Product and Delinquency (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	$ 1,548,318	$ 553,722
Less: allowance for loan losses	(87,560)	(86,162)
Loans receivable, net	1,460,758	467,560
Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	1,355,586	483,478
Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	192,732	70,244
Consumer Portfolio Segment | Revolving LOC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	914,113	358,884
Less: allowance for loan losses	(68,140)	(51,958)
Loans receivable, net	845,973	306,926
Consumer Portfolio Segment | Revolving LOC | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	843,379	321,105
Consumer Portfolio Segment | Revolving LOC | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	70,734	37,779
Consumer Portfolio Segment | Total Installment - Company Owned
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	634,205	194,838
Less: allowance for loan losses	(19,420)	(34,204)
Loans receivable, net	614,785	160,634
Consumer Portfolio Segment | Total Installment - Company Owned | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	512,207	162,373
Consumer Portfolio Segment | Total Installment - Company Owned | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	121,998	32,465
Consumer Portfolio Segment | Unsecured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	457,686	102,425
Less: allowance for loan losses	(13,387)	(24,073)
Loans receivable, net	444,299	78,352
Consumer Portfolio Segment | Unsecured Installment | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	359,512	78,235
Consumer Portfolio Segment | Unsecured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	98,174	24,190
Consumer Portfolio Segment | Secured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	134,056	48,633
Less: allowance for loan losses	(3,327)	(7,047)
Loans receivable, net	130,729	41,586
Consumer Portfolio Segment | Secured Installment | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	110,232	40,358
Consumer Portfolio Segment | Secured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	23,824	8,275
Consumer Portfolio Segment | Single-Pay
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	42,463	43,780
Less: allowance for loan losses	(2,706)	(3,084)
Loans receivable, net	39,757	40,696
Consumer Portfolio Segment | Single-Pay | Current loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	42,463	43,780
Consumer Portfolio Segment | Single-Pay | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	0	0
Consumer Portfolio Segment | Single-Pay | Canada
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	$ 11,300	$ 11,200

LOANS RECEIVABLE AND REVENUE _4

LOANS RECEIVABLE AND REVENUE - Delinquent Loans - Aging Analysis (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	$ 1,548,318	$ 553,722
1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	94,030	31,642
31-60 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	36,637	18,599
61-90 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	30,543	16,735
Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	192,732	70,244
Financial Asset, Equal to or Greater than 90 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	31,522	3,268
Consumer Portfolio Segment | Revolving LOC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	914,113	358,884
Consumer Portfolio Segment | Revolving LOC | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	35,657	17,517
Consumer Portfolio Segment | Revolving LOC | 31-60 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	15,452	9,276
Consumer Portfolio Segment | Revolving LOC | 61-90 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	13,397	8,597
Consumer Portfolio Segment | Revolving LOC | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	70,734	37,779
Consumer Portfolio Segment | Revolving LOC | Financial Asset, Equal to or Greater than 90 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	6,228	2,389
Consumer Portfolio Segment | Total Installment - Company Owned
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	634,205	194,838
Consumer Portfolio Segment | Total Installment - Company Owned | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	58,373	14,125
Consumer Portfolio Segment | Total Installment - Company Owned | 31-60 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	21,185	9,323
Consumer Portfolio Segment | Total Installment - Company Owned | 61-90 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	17,146	8,138
Consumer Portfolio Segment | Total Installment - Company Owned | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	121,998	32,465
Consumer Portfolio Segment | Total Installment - Company Owned | Financial Asset, Equal to or Greater than 90 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	25,294	879
Consumer Portfolio Segment | Unsecured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	457,686	102,425
Consumer Portfolio Segment | Unsecured Installment | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	45,160	10,361
Consumer Portfolio Segment | Unsecured Installment | 31-60 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	16,646	7,124
Consumer Portfolio Segment | Unsecured Installment | 61-90 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	13,933	6,167
Consumer Portfolio Segment | Unsecured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	98,174	24,190
Consumer Portfolio Segment | Unsecured Installment | Financial Asset, Equal to or Greater than 90 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	22,435	538
Consumer Portfolio Segment | Secured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	134,056	48,633
Consumer Portfolio Segment | Secured Installment | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	13,213	3,764
Consumer Portfolio Segment | Secured Installment | 31-60 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	4,539	2,199
Consumer Portfolio Segment | Secured Installment | 61-90 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	3,213	1,971
Consumer Portfolio Segment | Secured Installment | Delinquent loans receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	23,824	8,275
Consumer Portfolio Segment | Secured Installment | Financial Asset, Equal to or Greater than 90 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total gross loan receivable	$ 2,859	$ 341

LOANS RECEIVABLE AND REVENUE _5

LOANS RECEIVABLE AND REVENUE - Loans Receivable by Product, Credit Services Organization (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current loans receivable Guaranteed by the Company	$ 38,102	$ 37,871
Delinquent loans receivable Guaranteed by the Company	8,215	6,234
Total loans receivable Guaranteed by the Company	46,317	44,105
Less: Liability for losses on CSO lender-owned consumer loans	(6,908)	(7,228)
Loans receivable Guaranteed by the Company, net	39,409	36,877
Consumer Portfolio Segment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Less: Liability for losses on CSO lender-owned consumer loans	(6,908)	(7,228)	$ (10,623)
Consumer Portfolio Segment | Unsecured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current loans receivable Guaranteed by the Company	37,303	37,096
Delinquent loans receivable Guaranteed by the Company	8,011	6,079
Total loans receivable Guaranteed by the Company	45,314	43,175
Less: Liability for losses on CSO lender-owned consumer loans	(6,869)	(7,160)	(10,553)
Loans receivable Guaranteed by the Company, net	38,445	36,015
Consumer Portfolio Segment | Secured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current loans receivable Guaranteed by the Company	799	775
Delinquent loans receivable Guaranteed by the Company	204	155
Total loans receivable Guaranteed by the Company	1,003	930
Less: Liability for losses on CSO lender-owned consumer loans	(39)	(68)	$ (70)
Loans receivable Guaranteed by the Company, net	$ 964	$ 862

LOANS RECEIVABLE AND REVENUE _6

LOANS RECEIVABLE AND REVENUE - Delinquent Loans, Credit Services Organization - Aging Analysis (Details) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	$ 8,215	$ 6,234
1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	6,795	5,538
31-60 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	1,031	527
61-90 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	285	133
Financial Asset, Equal to or Greater than 90 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	104	36
Consumer Portfolio Segment | Unsecured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	8,011	6,079
Consumer Portfolio Segment | Unsecured Installment | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	6,633	5,435
Consumer Portfolio Segment | Unsecured Installment | 31-60 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	1,003	490
Consumer Portfolio Segment | Unsecured Installment | 61-90 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	277	124
Consumer Portfolio Segment | Unsecured Installment | Financial Asset, Equal to or Greater than 90 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	98	30
Consumer Portfolio Segment | Secured Installment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	204	155
Consumer Portfolio Segment | Secured Installment | 1-30 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	162	103
Consumer Portfolio Segment | Secured Installment | 31-60 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	28	37
Consumer Portfolio Segment | Secured Installment | 61-90 days past-due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	8	9
Consumer Portfolio Segment | Secured Installment | Financial Asset, Equal to or Greater than 90 Days Past Due
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquent loans receivable Guaranteed by the Company	$ 6	$ 6

LOANS RECEIVABLE AND REVENUE _7

LOANS RECEIVABLE AND REVENUE - Allowance for Loan Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Allowance for loan losses:
Provision for losses	$ 245,668	$ 288,811	$ 468,551
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	7,228
Balance, end of period	6,908	7,228
Consumer Portfolio Segment
Allowance for loan losses:
Balance, beginning of period	86,162	106,835
Charge-offs	(310,472)	(376,450)
Recoveries	138,411	141,702
Net charge-offs	(172,061)	(234,748)
Provision for losses	174,324	213,143
Effect of foreign currency translation	(865)	932
Balance, end of period	87,560	86,162	106,835
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	7,228	10,623
Decrease in liability	(320)	(3,395)
Balance, end of period	6,908	7,228	10,623
Consumer Portfolio Segment | Revolving LOC
Allowance for loan losses:
Balance, beginning of period	51,958	55,074
Charge-offs	(114,827)	(129,664)
Recoveries	29,454	21,312
Net charge-offs	(85,373)	(108,352)
Provision for losses	102,457	104,249
Effect of foreign currency translation	(902)	987
Balance, end of period	68,140	51,958	55,074
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	0	0
Decrease in liability	0	0
Balance, end of period	0	0	0
Consumer Portfolio Segment | Total Installment
Allowance for loan losses:
Balance, beginning of period	34,204	51,761
Charge-offs	(191,734)	(242,930)
Recoveries	107,147	118,407
Net charge-offs	(84,587)	(124,523)
Provision for losses	69,766	107,021
Effect of foreign currency translation	37	(55)
Balance, end of period	19,420	34,204	51,761
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	7,228	10,623
Decrease in liability	(320)	(3,395)
Balance, end of period	6,908	7,228	10,623
Consumer Portfolio Segment | Unsecured Installment
Allowance for loan losses:
Balance, beginning of period	24,073	35,587
Charge-offs	(77,123)	(98,870)
Recoveries	21,815	22,076
Net charge-offs	(55,308)	(76,794)
Provision for losses	44,584	65,272
Effect of foreign currency translation	38	8
Balance, end of period	13,387	24,073	35,587
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	7,160	10,553
Decrease in liability	(291)	(3,393)
Balance, end of period	6,869	7,160	10,553
Consumer Portfolio Segment | Secured Installment
Allowance for loan losses:
Balance, beginning of period	7,047	10,305
Charge-offs	(20,874)	(37,243)
Recoveries	9,329	10,239
Net charge-offs	(11,545)	(27,004)
Provision for losses	7,825	23,746
Effect of foreign currency translation	0	0
Balance, end of period	3,327	7,047	10,305
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	68	70
Decrease in liability	(29)	(2)
Balance, end of period	39	68	70
Consumer Portfolio Segment | Single-Pay
Allowance for loan losses:
Balance, beginning of period	3,084	5,869
Charge-offs	(93,737)	(106,817)
Recoveries	76,003	86,092
Net charge-offs	(17,734)	(20,725)
Provision for losses	17,357	18,003
Effect of foreign currency translation	(1)	(63)
Balance, end of period	2,706	3,084	5,869
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	0	0
Decrease in liability	0	0
Balance, end of period	0	0	0
Consumer Portfolio Segment | Other
Allowance for loan losses:
Balance, beginning of period	0	0
Charge-offs	(3,911)	(3,856)
Recoveries	1,810	1,983
Net charge-offs	(2,101)	(1,873)
Provision for losses	2,101	1,873
Effect of foreign currency translation	0	0
Balance, end of period	0	0	0
Liability for losses on CSO lender-owned consumer loans:
Balance, beginning of period	0	0
Decrease in liability	0	0
Balance, end of period	$ 0	$ 0	$ 0

LOANS RECEIVABLE AND REVENUE _8

LOANS RECEIVABLE AND REVENUE - TDR Loans Receivable (Details) - Consumer Portfolio Segment - Credit Services Organization Programs - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable, Troubled Debt Restructuring [Line Items]
Current TDR gross receivables	$ 11,580	$ 13,563
Delinquent TDR gross receivables	5,066	6,309
Total TDR gross receivables	16,646	19,872
Less: Impairment included in the allowance for loan losses	(3,632)	(3,482)
Less: Additional allowance	(2,212)	(4,497)
Outstanding TDR receivables, net of impairment	$ 10,802	$ 11,893

LOANS RECEIVABLE AND REVENUE _9

LOANS RECEIVABLE AND REVENUE - New Loans Modified and Classified as TDRs (Details) - Consumer Portfolio Segment - Credit Services Organization Programs - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-modification TDR loans receivable	$ 16,255	$ 38,930
Post-modification TDR loans receivable	14,538	34,252
Total concessions included in gross charge-offs	$ 1,717	$ 4,678

LOANS RECEIVABLE AND REVENUE_10

LOANS RECEIVABLE AND REVENUE - Outstanding TDR Loans Receivable and Interest Income (Details) - Consumer Portfolio Segment - Credit Services Organization Programs $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2021contract	Dec. 31, 2021USD ($)contract	Dec. 31, 2020USD ($)contract
Financing Receivable, Troubled Debt Restructuring [Line Items]
Average outstanding TDR loans receivable		$ 18,259	$ 20,631
Interest income recognized		$ 18,328	$ 17,074
Number of TDR loans | contract	0	11,693	27,082

CREDIT SERVICES ORGANIZATION (D

CREDIT SERVICES ORGANIZATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit services organization, fees receivable	$ 5,200	$ 5,000
Liability for losses on CSO lender-owned consumer loans	6,908	7,228
Amounts placed in collateral accounts	5,500
Credit Services Organization Programs
Accounts, Notes, Loans and Financing Receivable [Line Items]
Liability for losses on CSO lender-owned consumer loans	6,900	7,200
Credit Services Organization Programs | Financial Guarantee
Accounts, Notes, Loans and Financing Receivable [Line Items]
Guarantor obligations, maximum exposure, undiscounted	$ 38,400	$ 36,600
Credit Services Organization Programs | Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
CSO program loan terms	6 months

VARIABLE INTEREST ENTITIES (Det

VARIABLE INTEREST ENTITIES (Details) $ in Thousands	Dec. 31, 2021USD ($)facility	Dec. 31, 2020USD ($)facility	Dec. 31, 2019USD ($)
Variable Interest Entity [Line Items]
Number of credit facilities held | facility	5	2
Assets
Restricted cash	$ 98,896	$ 54,765	$ 34,779
Loans receivable less allowance for loan losses	1,460,758	467,560
Prepaid expenses and other	42,038	27,994
Deferred tax assets	15,639	0
Total Assets	2,460,596	1,182,986
Liabilities
Accounts payable and accrued liabilities	121,434	49,624
Deferred tax liabilities	6,044	11,021
Accrued interest (includes Accrued interest of consolidated VIEs of $3,279 and $1,147 as of December 31, 2021 and 2020, respectively)	34,974	20,123
Debt	1,945,793	819,661
Total Liabilities	2,300,266	1,051,081
Variable Interest Entity
Assets
Restricted cash	57,155	31,994
Loans receivable less allowance for loan losses	1,228,088	306,302
Intercompany receivable	48,333	15,382
Prepaid expenses and other	0	388
Deferred tax assets	0	105
Total Assets	1,333,576	354,171
Liabilities
Accounts payable and accrued liabilities	9,886	34,055
Deferred revenue	106	136
Deferred tax liabilities	269	0
Accrued interest (includes Accrued interest of consolidated VIEs of $3,279 and $1,147 as of December 31, 2021 and 2020, respectively)	3,279	1,147
Debt	965,072	139,661
Total Liabilities	$ 978,612	$ 174,999

GOODWILL AND INTANGIBLES - Narr

GOODWILL AND INTANGIBLES - Narrative (Details)	3 Months Ended		10 Months Ended	12 Months Ended
	Dec. 31, 2021USD ($)Unit	Dec. 31, 2020USD ($)Unit	Dec. 31, 2021USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 27, 2021USD ($)	Mar. 10, 2021USD ($)
Finite-Lived Intangible Assets [Line Items]
Accumulated impairment	$ 0		$ 0	$ 0
Number of reporting units | Unit	3	2
Amortization of intangible assets				13,800,000	$ 3,000,000	$ 2,900,000
Goodwill	$ 429,792,000	$ 136,091,000	429,792,000	429,792,000	136,091,000	120,609,000
Goodwill, purchase accounting adjustments				(4,478,000)
Foreign currency translation				(579,000)	691,000
Goodwill, acquired during period				298,758,000	14,791,000
Canada POS Lending
Finite-Lived Intangible Assets [Line Items]
Goodwill	39,908,000	0	39,908,000	39,908,000	0
Goodwill, purchase accounting adjustments				(4,478,000)
Foreign currency translation				(515,000)	0
Goodwill, acquired during period				44,901,000	0
U.S.
Finite-Lived Intangible Assets [Line Items]
Goodwill	359,779,000	$ 105,922,000	359,779,000	359,779,000	105,922,000	$ 91,131,000
Goodwill, purchase accounting adjustments				0
Foreign currency translation				0	0
Goodwill, acquired during period				253,857,000	$ 14,791,000
Flexiti
Finite-Lived Intangible Assets [Line Items]
Goodwill	40,421,000		40,421,000	40,421,000				$ 44,901,000
Goodwill, purchase accounting adjustments			(4,480,000)	4,500,000
Flexiti | Canada POS Lending
Finite-Lived Intangible Assets [Line Items]
Goodwill	39,900,000		39,900,000	39,900,000
Goodwill, purchase accounting adjustments				4,500,000
Foreign currency translation				500,000
Heights
Finite-Lived Intangible Assets [Line Items]
Goodwill							$ 253,857,000
Heights | U.S.
Finite-Lived Intangible Assets [Line Items]
Goodwill, acquired during period				253,900,000
Cash Money Trade Name
Finite-Lived Intangible Assets [Line Items]
Carrying value of indefinite-lived intangible asset	$ 22,800,000		$ 22,800,000	$ 22,800,000
Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated useful life, finite-lived intangible assets				3 years
Minimum | Customer relationships and computer software
Finite-Lived Intangible Assets [Line Items]
Estimated useful life, finite-lived intangible assets				1 year
Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated useful life, finite-lived intangible assets				10 years
Maximum | Customer relationships and computer software
Finite-Lived Intangible Assets [Line Items]
Estimated useful life, finite-lived intangible assets				10 years

GOODWILL AND INTANGIBLES - Good

GOODWILL AND INTANGIBLES - Goodwill (Details) - USD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Roll Forward]
Goodwill, beginning balance		$ 136,091	$ 120,609
Acquisition (Note 15)		298,758	14,791
Foreign currency translation		(579)	691
Measurement period adjustment		(4,478)
Goodwill, ending balance	$ 429,792	429,792	136,091
Flexiti
Goodwill [Roll Forward]
Measurement period adjustment	(4,480)	4,500
Goodwill, ending balance	40,421	40,421
U.S.
Goodwill [Roll Forward]
Goodwill, beginning balance		105,922	91,131
Acquisition (Note 15)		253,857	14,791
Foreign currency translation		0	0
Measurement period adjustment		0
Goodwill, ending balance	359,779	359,779	105,922
U.S. | Heights
Goodwill [Roll Forward]
Acquisition (Note 15)		253,900
Canada Direct Lending
Goodwill [Roll Forward]
Goodwill, beginning balance		30,169	29,478
Acquisition (Note 15)		0	0
Foreign currency translation		(64)	691
Measurement period adjustment		0
Goodwill, ending balance	30,105	30,105	30,169
Canada POS Lending
Goodwill [Roll Forward]
Goodwill, beginning balance		0
Acquisition (Note 15)		44,901	0
Foreign currency translation		(515)	0
Measurement period adjustment		(4,478)
Goodwill, ending balance	39,908	39,908	$ 0
Canada POS Lending | Flexiti
Goodwill [Roll Forward]
Foreign currency translation		500
Measurement period adjustment		4,500
Goodwill, ending balance	$ 39,900	$ 39,900

GOODWILL AND INTANGIBLES - Iden

GOODWILL AND INTANGIBLES - Identifiable Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Schedule of Intangible Assets [Line Items]
Gross Carrying Amount	$ 149,041	$ 66,170
Accumulated Amortization	(39,111)	(25,745)
Net	$ 109,930	40,425
Customer relationships
Schedule of Intangible Assets [Line Items]
Useful Life	2 years 9 months 18 days
Gross Carrying Amount	$ 20,285	9,782
Accumulated Amortization	(10,295)	(9,249)
Net	$ 9,990	533
Computer software(1)
Schedule of Intangible Assets [Line Items]
Useful Life	5 years 2 months 12 days
Gross Carrying Amount	$ 81,844	33,186
Accumulated Amortization	(25,453)	(16,386)
Net	$ 56,391	16,800
Merchant Relationships
Schedule of Intangible Assets [Line Items]
Useful Life	4 years 3 months 18 days
Gross Carrying Amount	$ 19,459
Accumulated Amortization	(3,151)
Net	16,308
Software Development
Schedule of Intangible Assets [Line Items]
Gross Carrying Amount	44,700	8,200
Trade name
Schedule of Intangible Assets [Line Items]
Carrying value of indefinite-lived intangible asset	$ 22,832	22,881
Useful Life	9 years 9 months 18 days
Gross Carrying Amount	$ 4,621	321
Accumulated Amortization	(212)	(110)
Net	$ 4,409	$ 211

GOODWILL AND INTANGIBLES - Esti

GOODWILL AND INTANGIBLES - Estimated future amortization expense (Details) $ in Thousands	Dec. 31, 2021USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2022	$ 19,231
2023	18,457
2024	16,396
2025	12,555
2026	$ 4,328

FAIR VALUE MEASUREMENTS - Summa

FAIR VALUE MEASUREMENTS - Summary of Assets and Liabilities Not Measured at Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Sep. 30, 2021	Jul. 31, 2021	Mar. 31, 2021	Mar. 10, 2021	Dec. 31, 2020	Dec. 31, 2019	Aug. 31, 2018
Financial assets:
Restricted cash	$ 98,896					$ 54,765	$ 34,779
Financial liabilities:
Contingent consideration related to acquisition	26,508					$ 0
Flexiti
Financial assets:
Loans receivable	437,000
Financial liabilities:
Contingent consideration related to acquisition	26,500			$ 20,600	$ 20,600
Heights
Financial assets:
Loans receivable	$ 472,000
8.25% Senior Secured Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Stated interest rate (as percent)	8.25%
8.25% Senior Secured Notes | Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Stated interest rate (as percent)	8.25%	8.25%				8.25%		8.25%
7.50% Senior Secured Notes | Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Stated interest rate (as percent)	7.50%		7.50%
7.50% Senior Secured Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Stated interest rate (as percent)	7.50%
7.50% Senior Secured Notes | Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Stated interest rate (as percent)	7.50%	7.50%	7.50%
7.50% Senior Secured Notes | Senior Notes | Heights
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Stated interest rate (as percent)	7.50%
Fair Value, Measurements, Recurring | Carrying Value
Financial assets:
Cash Surrender Value of Life Insurance	$ 8,242					$ 7,140
Financial liabilities:
Non-qualified deferred compensation plan	5,109					4,690
Contingent consideration related to acquisition	26,508
Fair Value, Measurements, Recurring | Estimated Fair Value
Financial assets:
Cash Surrender Value of Life Insurance	8,242					7,140
Financial liabilities:
Non-qualified deferred compensation plan	5,109					4,690
Contingent consideration related to acquisition	26,508
Fair Value, Measurements, Recurring | Estimated Fair Value | Level 1
Financial assets:
Cash Surrender Value of Life Insurance	8,242					7,140
Financial liabilities:
Non-qualified deferred compensation plan	5,109					4,690
Contingent consideration related to acquisition	0
Fair Value, Measurements, Recurring | Estimated Fair Value | Level 2
Financial assets:
Cash Surrender Value of Life Insurance	0					0
Financial liabilities:
Non-qualified deferred compensation plan	0					0
Contingent consideration related to acquisition	0
Fair Value, Measurements, Recurring | Estimated Fair Value | Level 3
Financial assets:
Cash Surrender Value of Life Insurance	0					0
Financial liabilities:
Non-qualified deferred compensation plan	0					0
Contingent consideration related to acquisition	26,508
Fair Value, Measurements, Nonrecurring | Carrying Value
Financial assets:
Cash and cash equivalents	63,179					213,343
Restricted cash	98,896					54,765
Loans receivable	1,460,758					467,560
Financial liabilities:
Liability for losses on CSO lender-owned consumer loans	6,908					7,228
Fair Value, Measurements, Nonrecurring | Carrying Value | 8.25% Senior Secured Notes
Financial liabilities:
Debt						680,000
Fair Value, Measurements, Nonrecurring | Carrying Value | Non-Recourse U.S. SPV Facility
Financial liabilities:
Debt	45,392					43,586
Fair Value, Measurements, Nonrecurring | Carrying Value | Non-Recourse Canada SPV Facility
Financial liabilities:
Debt	157,813					96,075
Fair Value, Measurements, Nonrecurring | Carrying Value | 7.50% Senior Secured Notes | Senior Notes
Financial liabilities:
Debt	980,721
Fair Value, Measurements, Nonrecurring | Carrying Value | Non-Recourse Flexiti SPE Facility
Financial liabilities:
Debt	172,739
Fair Value, Measurements, Nonrecurring | Carrying Value | Non-Recourse Flexiti Securitization Facility
Financial liabilities:
Debt	239,128
Fair Value, Measurements, Nonrecurring | Carrying Value | Non-Recourse Heights Finance SPE Facility
Financial liabilities:
Debt	350,000
Fair Value, Measurements, Nonrecurring | Estimated Fair Value
Financial assets:
Cash and cash equivalents	63,179					213,343
Restricted cash	98,896					54,765
Loans receivable	1,460,758					467,560
Financial liabilities:
Liability for losses on CSO lender-owned consumer loans	6,908					7,228
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | 8.25% Senior Secured Notes
Financial liabilities:
Debt						646,000
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Non-Recourse U.S. SPV Facility
Financial liabilities:
Debt	49,456					49,456
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Non-Recourse Canada SPV Facility
Financial liabilities:
Debt	160,533					97,971
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | 7.50% Senior Secured Notes | Senior Notes
Financial liabilities:
Debt	1,005,700
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Non-Recourse Flexiti SPE Facility
Financial liabilities:
Debt	176,625
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Non-Recourse Flexiti Securitization Facility
Financial liabilities:
Debt	242,886
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Non-Recourse Heights Finance SPE Facility
Financial liabilities:
Debt	350,000
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1
Financial assets:
Cash and cash equivalents	63,179					213,343
Restricted cash	98,896					54,765
Loans receivable	0					0
Financial liabilities:
Liability for losses on CSO lender-owned consumer loans	0					0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | 8.25% Senior Secured Notes
Financial liabilities:
Debt						0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | Non-Recourse U.S. SPV Facility
Financial liabilities:
Debt	0					0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | Non-Recourse Canada SPV Facility
Financial liabilities:
Debt	0					0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | 7.50% Senior Secured Notes | Senior Notes
Financial liabilities:
Debt	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | Non-Recourse Flexiti SPE Facility
Financial liabilities:
Debt	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | Non-Recourse Flexiti Securitization Facility
Financial liabilities:
Debt	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 1 | Non-Recourse Heights Finance SPE Facility
Financial liabilities:
Debt	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2
Financial assets:
Cash and cash equivalents	0					0
Restricted cash	0					0
Loans receivable	0					0
Financial liabilities:
Liability for losses on CSO lender-owned consumer loans	0					0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | 8.25% Senior Secured Notes
Financial liabilities:
Debt						646,000
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | Non-Recourse U.S. SPV Facility
Financial liabilities:
Debt	0					0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | Non-Recourse Canada SPV Facility
Financial liabilities:
Debt	0					0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | 7.50% Senior Secured Notes | Senior Notes
Financial liabilities:
Debt	1,005,700
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | Non-Recourse Flexiti SPE Facility
Financial liabilities:
Debt	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | Non-Recourse Flexiti Securitization Facility
Financial liabilities:
Debt	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 2 | Non-Recourse Heights Finance SPE Facility
Financial liabilities:
Debt	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3
Financial assets:
Cash and cash equivalents	0					0
Restricted cash	0					0
Loans receivable	1,460,758					467,560
Financial liabilities:
Liability for losses on CSO lender-owned consumer loans	6,908					7,228
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | 8.25% Senior Secured Notes
Financial liabilities:
Debt						0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | Non-Recourse U.S. SPV Facility
Financial liabilities:
Debt	49,456					49,456
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | Non-Recourse Canada SPV Facility
Financial liabilities:
Debt	160,533					$ 97,971
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | 7.50% Senior Secured Notes | Senior Notes
Financial liabilities:
Debt	0
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | Non-Recourse Flexiti SPE Facility
Financial liabilities:
Debt	176,625
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | Non-Recourse Flexiti Securitization Facility
Financial liabilities:
Debt	242,886
Fair Value, Measurements, Nonrecurring | Estimated Fair Value | Level 3 | Non-Recourse Heights Finance SPE Facility
Financial liabilities:
Debt	$ 350,000

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($) $ in Thousands	Jun. 09, 2021	Sep. 30, 2020	Nov. 30, 2020	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Sep. 30, 2021	Mar. 31, 2021	Mar. 10, 2021	Aug. 31, 2020	Aug. 31, 2018
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent consideration related to acquisition				$ 26,508	$ 26,508	$ 0
(Income) loss from equity method investment					(3,658)	(4,546)	$ 6,295
Proceeds from other investments						12,757	8,168
Gain from equity method investment					(135,387)	$ 0	$ 0
Flexiti
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Contingent cash consideration									$ 32,800
Contingent consideration related to acquisition				$ 26,500	$ 26,500				$ 20,600	$ 20,600
Katapult
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Ownership percentage				25.20%	25.20%						42.50%
Lag period					2 months
Proceeds from other investments		$ 11,200
Reclassification of financial asset not carried at fair value to financial asset carried at fair value		12,500
Purchase of additional securities		4,000	$ 1,600	$ 10,000
Purchase of additional shares not accounted for as equity method investments		$ 7,200
Proceeds from equity method investment, distribution	$ 146,900
Gain from equity method investment					$ (135,400)
Number of shares issued via sale of stock (in shares)	18,900,000
Earn-out warrants received from merger (in shares)	3,000,000
Equity method investment, number of shares acquired (in shares)				2,600,000
Sale of Stock, Trading Restriction Period	6 years
8.25% Senior Secured Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Stated interest rate (as percent)				8.25%	8.25%
8.25% Senior Secured Notes | Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Stated interest rate (as percent)				8.25%	8.25%	8.25%		8.25%				8.25%

FAIR VALUE MEASUREMENTS - Inves

FAIR VALUE MEASUREMENTS - Investment in Katapult (Details) - USD ($) $ in Thousands	Jun. 09, 2021	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Gain from equity method investment										$ 135,387	$ 0	$ 0
Katapult
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Proceeds from equity method investment, distribution	$ 146,900
Number of shares issued via sale of stock (in shares)	18,900,000
Gain from equity method investment										135,400
Equity Method Investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Beginning balance		$ 14,919	$ 16,501	$ 27,917	$ 27,371	$ 23,908	$ 9,191	$ 8,450	$ 10,068	27,371	10,068
Equity method income (loss)		2,982	(1,582)	1,712	546	1,893	3,530	741	(1,618)
Accounting policy change for certain securities from equity method investment to measurement alternative							0
Purchases of common stock warrants and preferred shares		9,999				1,570	11,187
Conversion of investment				(13,128)
Ending balance		27,900	14,919	16,501	27,917	27,371	23,908	9,191	8,450	27,900	27,371	10,068
Equity Method Investments | Fair Value, Measurements, Nonrecurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Beginning balance		14,919	16,501	8,308	7,762	4,299	9,191	8,450	10,068	7,762	10,068
Equity method income (loss)		2,982	(1,582)	1,712	546	1,893	3,530	741	(1,618)
Accounting policy change for certain securities from equity method investment to measurement alternative							(12,452)
Purchases of common stock warrants and preferred shares		9,999				1,570	4,030
Conversion of investment				6,481
Ending balance		27,900	14,919	16,501	8,308	7,762	4,299	9,191	$ 8,450	27,900	7,762	$ 10,068
Equity Method Investments | Fair Value, Measurements, Recurring
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Beginning balance		0	0	19,609	19,609	19,609	0			19,609
Equity method income (loss)		0	0	0	0	0	0
Accounting policy change for certain securities from equity method investment to measurement alternative							12,452
Purchases of common stock warrants and preferred shares		0				0	7,157
Conversion of investment				(19,609)
Ending balance		$ 0	$ 0	$ 0	$ 19,609	$ 19,609	$ 19,609	$ 0		$ 0	$ 19,609

DEBT - Schedule of Long Term De

DEBT - Schedule of Long Term Debt (Details)	Dec. 31, 2021USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2021CAD ($)	Sep. 30, 2021	Jul. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2020CAD ($)	Aug. 31, 2018USD ($)	Aug. 31, 2018CAD ($)
Debt Instrument [Line Items]
Debt	$ 1,945,793,000	$ 1,945,793,000				$ 819,661,000
Debt issuance costs capitalized	(33,707,000)	(33,707,000)				$ (17,766,000)
Debt	$ 1,979,500,000	$ 1,979,500,000
8.25% Senior Secured Notes
Debt Instrument [Line Items]
Stated interest rate (as percent)	8.25%	8.25%	8.25%
Non-Recourse U.S. SPV Facility | Basis Spread Scenario One | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread (as percent)	6.25%
Non-Recourse Canada SPV Facility | CDOR
Debt Instrument [Line Items]
Basis spread (as percent)	6.00%
Non-Recourse Flexiti SPE Facility | CDOR
Debt Instrument [Line Items]
Basis spread (as percent)	4.40%
Senior secured revolving loan facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread (as percent)		5.00%
7.50% Senior Secured Notes
Debt Instrument [Line Items]
Stated interest rate (as percent)	7.50%	7.50%	7.50%
Cash Money Revolving Credit Facility | Prime Rate
Debt Instrument [Line Items]
Basis spread (as percent)		1.95%
Non-Recourse Flexiti Securitization Facility | CDOR
Debt Instrument [Line Items]
Basis spread (as percent)		3.59%
Non-Recourse Heights Finance SPE Facility | Basis Spread Scenario One | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread (as percent)		5.25%
Revolving Credit Facility | Senior secured revolving loan facility
Debt Instrument [Line Items]
Borrowing Capacity	$ 50,000,000	$ 50,000,000
Senior Notes | 7.50% Senior Secured Notes
Debt Instrument [Line Items]
Stated interest rate (as percent)	7.50%	7.50%	7.50%		7.50%
Senior Notes | 8.25% Senior Secured Notes
Debt Instrument [Line Items]
Stated interest rate (as percent)	8.25%	8.25%	8.25%	8.25%		8.25%	8.25%	8.25%	8.25%
Debt issuance costs capitalized								$ (13,900,000)
Debt	$ 0	$ 0				$ 690,000,000
Senior Notes | 7.50% Senior Secured Notes
Debt Instrument [Line Items]
Stated interest rate (as percent)	7.50%	7.50%	7.50%	7.50%	7.50%
Debt issuance costs capitalized					$ (19,300,000)
Debt	$ 1,000,000,000	$ 1,000,000,000
Line of Credit | Non-Recourse U.S. SPV Facility | Basis Spread Scenario One | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread (as percent)	6.25%
Line of Credit | Non-Recourse Heights Finance SPE Facility | Basis Spread Scenario One | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread (as percent)		5.25%
Line of Credit | Revolving Credit Facility | Non-Recourse U.S. SPV Facility
Debt Instrument [Line Items]
Debt			$ 49,456,000				$ 49,456,000
Borrowing Capacity			200,000,000
Line of Credit | Revolving Credit Facility | Non-Recourse Canada SPV Facility
Debt Instrument [Line Items]
Debt	$ 157,800,000	$ 157,800,000				96,100,000
Debt			160,533,000				97,971,000
Borrowing Capacity			350,000,000						$ 175,000,000
Line of Credit | Revolving Credit Facility | Non-Recourse Canada SPV Facility | CDOR
Debt Instrument [Line Items]
Basis spread (as percent)	6.00%
Line of Credit | Revolving Credit Facility | Non-Recourse Flexiti SPE Facility
Debt Instrument [Line Items]
Debt	$ 176,625,000	176,625,000				0
Borrowing Capacity	$ 500,000,000	500,000,000
Line of Credit | Revolving Credit Facility | Non-Recourse Flexiti SPE Facility | CDOR
Debt Instrument [Line Items]
Basis spread (as percent)	4.40%
Line of Credit | Revolving Credit Facility | Senior secured revolving loan facility
Debt Instrument [Line Items]
Debt	$ 0	0				0
Borrowing Capacity	50,000,000	$ 50,000,000
Line of Credit | Revolving Credit Facility | Cash Money Revolving Credit Facility
Debt Instrument [Line Items]
Debt			0				$ 0
Borrowing Capacity			10,000,000
Line of Credit | Revolving Credit Facility | Cash Money Revolving Credit Facility | Prime Rate
Debt Instrument [Line Items]
Basis spread (as percent)		1.95%
Line of Credit | Revolving Credit Facility | Non-Recourse Flexiti Securitization Facility
Debt Instrument [Line Items]
Debt	242,886,000	$ 242,886,000				0
Borrowing Capacity	526,500,000	$ 526,500,000	$ 526,500,000
Line of Credit | Revolving Credit Facility | Non-Recourse Flexiti Securitization Facility | CDOR
Debt Instrument [Line Items]
Basis spread (as percent)		3.59%
Line of Credit | Revolving Credit Facility | Non-Recourse Heights Finance SPE Facility
Debt Instrument [Line Items]
Debt	350,000,000	$ 350,000,000				0
Borrowing Capacity	350,000,000	350,000,000
Corporate Debt
Debt Instrument [Line Items]
Debt	1,000,000,000	1,000,000,000				690,000,000
Funding Debt
Debt Instrument [Line Items]
Debt	$ 979,500,000	$ 979,500,000				$ 147,427,000

DEBT - Senior Secured Notes (De

DEBT - Senior Secured Notes (Details)	3 Months Ended	12 Months Ended
	Dec. 31, 2021USD ($)facility	Dec. 31, 2021USD ($)facility	Dec. 31, 2020USD ($)facility	Dec. 31, 2019USD ($)	Sep. 30, 2021	Jul. 31, 2021USD ($)	Aug. 31, 2018USD ($)
Line of Credit Facility [Line Items]
Loss on extinguishment of debt		$ 40,206,000	$ 0	$ 0
Number of credit facilities held | facility	5	5	2
Debt issuance costs capitalized	$ (33,707,000)	$ (33,707,000)	$ (17,766,000)
8.25% Senior Secured Notes
Line of Credit Facility [Line Items]
Stated interest rate (as percent)	8.25%	8.25%
7.50% Senior Secured Notes
Line of Credit Facility [Line Items]
Stated interest rate (as percent)	7.50%	7.50%
Senior Notes | 8.25% Senior Secured Notes
Line of Credit Facility [Line Items]
Stated interest rate (as percent)	8.25%	8.25%	8.25%		8.25%		8.25%
Debt instrument, face amount							$ 690,000,000
Loss on extinguishment of debt	$ 40,200,000
Debt issuance costs capitalized							$ (13,900,000)
Senior Notes | 7.50% Senior Secured Notes
Line of Credit Facility [Line Items]
Stated interest rate (as percent)	7.50%	7.50%				7.50%
Senior Notes | 7.50% Senior Secured Notes
Line of Credit Facility [Line Items]
Stated interest rate (as percent)	7.50%	7.50%			7.50%	7.50%
Debt instrument, face amount	$ 250,000,000	$ 250,000,000				$ 750,000,000
Debt issuance costs capitalized						$ (19,300,000)

DEBT - Non-Recourse U.S. SPV Fa

DEBT - Non-Recourse U.S. SPV Facility (Details) $ in Thousands, $ in Millions	Dec. 31, 2021USD ($)	Dec. 31, 2021CAD ($)	Dec. 31, 2020USD ($)
Line of Credit Facility [Line Items]
Debt	$ 1,945,793		$ 819,661
Debt issuance costs capitalized	$ 33,707		$ 17,766
Non-Recourse U.S. SPV Facility | London Interbank Offered Rate (LIBOR) | Basis Spread Scenario One
Line of Credit Facility [Line Items]
Basis spread (as percent)	6.25%
Non-Recourse U.S. SPV Facility | Line of Credit
Line of Credit Facility [Line Items]
Line of Credit Facility, Commitment Fee Percentage	0.50%
Non-Recourse U.S. SPV Facility | Line of Credit | London Interbank Offered Rate (LIBOR) | Basis Spread Scenario One
Line of Credit Facility [Line Items]
Basis spread (as percent)	6.25%
Revolving Credit Facility | Non-Recourse U.S. SPV Facility | Line of Credit
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity		$ 200

DEBT - Non-Recourse Canada SPV

DEBT - Non-Recourse Canada SPV Facility (Details) $ in Thousands	Dec. 31, 2021USD ($)	Dec. 31, 2021CAD ($)	Dec. 31, 2020USD ($)	Aug. 31, 2018CAD ($)
Line of Credit Facility [Line Items]
Debt	$ 1,945,793		$ 819,661
Debt issuance costs capitalized	$ 33,707		17,766
Non-Recourse Canada SPV Facility | CDOR
Line of Credit Facility [Line Items]
Basis spread (as percent)	6.00%
Revolving Credit Facility | Non-Recourse Canada SPV Facility | Line of Credit
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity		$ 350,000,000		$ 175,000,000
Credit facility, expansion capacity				$ 350,000,000
Commitment fee on unused portion	0.50%
Debt	$ 157,800		$ 96,100
Revolving Credit Facility | Non-Recourse Canada SPV Facility | Line of Credit | CDOR
Line of Credit Facility [Line Items]
Basis spread (as percent)	6.00%

DEBT - Non-Recourse Flexiti SPE

DEBT - Non-Recourse Flexiti SPE Facility (Details) $ in Thousands, $ in Millions	Dec. 31, 2021USD ($)	Mar. 31, 2021CAD ($)	Dec. 31, 2020USD ($)
Debt Instrument [Line Items]
Debt	$ 1,945,793		$ 819,661
Deferred financing costs	$ 33,707		$ 17,766
Non-Recourse Flexiti SPE Facility | CDOR
Debt Instrument [Line Items]
Basis spread (as percent)	4.40%
Revolving Credit Facility | Non-Recourse Flexiti SPE Facility | Line of Credit | Minimum
Debt Instrument [Line Items]
Commitment fee on unused portion	0.50%
Revolving Credit Facility | Non-Recourse Flexiti SPE Facility | Line of Credit | Maximum
Debt Instrument [Line Items]
Commitment fee on unused portion	1.00%
Revolving Credit Facility | Non-Recourse Flexiti SPE Facility | Line of Credit | Class A Borrowings
Debt Instrument [Line Items]
Line of credit facility, initial borrowing capacity		$ 500
Revolving Credit Facility | Non-Recourse Flexiti SPE Facility | Line of Credit | CDOR
Debt Instrument [Line Items]
Basis spread (as percent)	4.40%

DEBT - Non-Recourse Flexiti Sec

DEBT - Non-Recourse Flexiti Securitization (Details) $ in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021CAD ($)	Dec. 31, 2020USD ($)
Debt Instrument [Line Items]
Debt	$ 1,945,793		$ 819,661
Deferred financing costs	$ 33,707		$ 17,766
Non-Recourse Flexiti Securitization Facility | CDOR
Debt Instrument [Line Items]
Basis spread (as percent)	3.59%
Revolving Credit Facility | Non-Recourse Flexiti Securitization Facility | Line of Credit
Debt Instrument [Line Items]
Commitment fee on unused portion	0.45%
Line of credit facility, maximum borrowing capacity	$ 526,500	$ 526.5
Revolving Credit Facility | Non-Recourse Flexiti Securitization Facility | Line of Credit | CDOR
Debt Instrument [Line Items]
Basis spread (as percent)	3.59%

DEBT - Non-Recourse Heights SPE

DEBT - Non-Recourse Heights SPE Facility (Details) $ in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021CAD ($)	Dec. 31, 2020USD ($)
Debt Instrument [Line Items]
Debt	$ 1,945,793		$ 819,661
Deferred financing costs	$ 33,707		$ 17,766
Non-Recourse Flexiti Securitization Facility | CDOR
Debt Instrument [Line Items]
Basis spread (as percent)	3.59%
Non-Recourse Heights Finance SPE Facility | London Interbank Offered Rate (LIBOR) | Basis Spread Scenario One
Debt Instrument [Line Items]
Basis spread (as percent)	5.25%
Non-Recourse Heights Finance SPE Facility | Line of Credit | London Interbank Offered Rate (LIBOR) | Basis Spread Scenario One
Debt Instrument [Line Items]
Basis spread (as percent)	5.25%
Revolving Credit Facility | Non-Recourse Flexiti Securitization Facility | Line of Credit
Debt Instrument [Line Items]
Commitment fee on unused portion	0.45%
Line of credit facility, maximum borrowing capacity	$ 526,500	$ 526.5
Revolving Credit Facility | Non-Recourse Flexiti Securitization Facility | Line of Credit | CDOR
Debt Instrument [Line Items]
Basis spread (as percent)	3.59%
Revolving Credit Facility | Non-Recourse Heights Finance SPE Facility | Line of Credit
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 350,000

DEBT - Senior Revolver (Details

DEBT - Senior Revolver (Details)	12 Months Ended
	Dec. 31, 2021USD ($)lender	Sep. 30, 2021	Dec. 31, 2020	Aug. 31, 2018
Senior secured revolving loan facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread (as percent)	5.00%
8.25% Senior Secured Notes
Debt Instrument [Line Items]
Stated interest rate (as percent)	8.25%
8.25% Senior Secured Notes | Senior Notes
Debt Instrument [Line Items]
Stated interest rate (as percent)	8.25%	8.25%	8.25%	8.25%
Revolving Credit Facility | Senior secured revolving loan facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 50,000,000
Revolving Credit Facility | Senior secured revolving loan facility | Line of Credit
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 50,000,000
Number of banks participating in syndicated credit facility | lender	4
Letter of Credit | Senior secured revolving loan facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 5,000,000
Debt instrument, term	1 year

DEBT - Cash Money Revolving Cre

DEBT - Cash Money Revolving Credit Facility (Details) - Cash Money Revolving Credit Facility	12 Months Ended
	Dec. 31, 2021CAD ($)
Prime Rate
Debt Instrument [Line Items]
Basis spread (as percent)	1.95%
Revolving Credit Facility | Line of Credit
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 10,000,000
Line of credit facility, remaining borrowing capacity	$ 9,900,000
Revolving Credit Facility | Line of Credit | Prime Rate
Debt Instrument [Line Items]
Basis spread (as percent)	1.95%
Standby Letters of Credit | Line of Credit
Debt Instrument [Line Items]
Letters of Credit Outstanding, Amount	$ 100,000

DEBT - 2016 Non-Recourse U.S. S

DEBT - 2016 Non-Recourse U.S. SPV Facility (Details) $ in Thousands, $ in Millions	Dec. 31, 2021CAD ($)	Dec. 31, 2021USD ($)	Sep. 30, 2021	Dec. 31, 2020USD ($)	Aug. 31, 2018USD ($)
Debt Instrument [Line Items]
Debt issuance costs capitalized		$ 33,707		$ 17,766
8.25% Senior Secured Notes
Debt Instrument [Line Items]
Stated interest rate (as percent)	8.25%	8.25%
Line of Credit | Non-Recourse U.S. SPV Facility | Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 200
Senior Notes | 8.25% Senior Secured Notes
Debt Instrument [Line Items]
Debt issuance costs capitalized					$ 13,900
Stated interest rate (as percent)	8.25%	8.25%	8.25%	8.25%	8.25%

DEBT - Ranking and Guarantees (

DEBT - Ranking and Guarantees (Details)	12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jul. 31, 2021	Dec. 31, 2020	Aug. 31, 2018
8.25% Senior Secured Notes
Debt Instrument [Line Items]
Stated interest rate (as percent)	8.25%
Senior Notes | 8.25% Senior Secured Notes
Debt Instrument [Line Items]
Stated interest rate (as percent)	8.25%	8.25%		8.25%	8.25%
Senior Notes | 8.25% Senior Secured Notes | Prior to September 1, 2021
Debt Instrument [Line Items]
Redemption price as percent of principal redeemed (as percent)	40.00%
Redemption price, percentage (as percent)	107.50%
Senior Notes | 8.25% Senior Secured Notes | 12 months beginning September 1, 2021
Debt Instrument [Line Items]
Redemption price, percentage (as percent)	103.80%
Senior Notes | 8.25% Senior Secured Notes | 12 months beginning September 1, 2022
Debt Instrument [Line Items]
Redemption price, percentage (as percent)	101.90%
Senior Notes | 8.25% Senior Secured Notes | 12 months beginning September 1, 2023 and thereafter
Debt Instrument [Line Items]
Redemption price, percentage (as percent)	100.00%
Senior Notes | 7.50% Senior Secured Notes
Debt Instrument [Line Items]
Stated interest rate (as percent)	7.50%		7.50%

DEBT - Future Maturities of Lon

DEBT - Future Maturities of Long-Term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
2022	$ 0
2023	359,280
2024	237,042
2025	289,534
2026	93,644
Thereafter	1,000,000
Debt (before deferred financing costs and discounts)	1,979,500
Less: deferred financing costs and discounts	33,707
Debt, net	$ 1,945,793	$ 819,661

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	1 Months Ended		12 Months Ended
	Dec. 31, 2020USD ($)	Aug. 31, 2018USD ($)	Dec. 31, 2021USD ($)	Jul. 31, 2020lawsuit
Loss Contingencies [Line Items]
Litigation settlement amount	$ 9,000,000
Insurance retention	$ 2,500,000
Litigation settlement, expense			$ 0
Number of lawsuits | lawsuit				3
Shareholder Derivative Lawsuits With FFL Defendants
Loss Contingencies [Line Items]
Number of lawsuits | lawsuit				2
Shareholder Derivative Lawsuits
Loss Contingencies [Line Items]
Number of lawsuits | lawsuit				3
Delisle V. Speedy Cash
Loss Contingencies [Line Items]
Loan threshold		$ 2,500

INCOME TAXES - Income Tax Expen

INCOME TAXES - Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income before taxes:
U.S.	$ 86,106	$ 59,741	$ 119,241
Non-U.S.	(5,549)	20,602	23,214
Income from continuing operations before income taxes	80,557	80,343	142,455
Current tax provision (benefit)
Federal	21,549	(14,585)	3,160
State	4,553	5,959	395
Foreign	13,639	3,925	930
Total current provision (benefit)	39,741	(4,701)	4,485
Deferred tax provision (benefit)
Federal	(5,022)	14,949	22,978
State	154	(1,247)	5,145
Foreign	(13,650)	(3,106)	5,949
Total deferred tax provision (benefit)	(18,518)	10,596	34,072
Total provision for income taxes	$ 21,223	$ 5,895	$ 38,557

INCOME TAXES - Effective Tax Ra

INCOME TAXES - Effective Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income tax expense using the statutory federal rate in effect	$ 16,917	$ 16,872	$ 29,916
Tax effect of:
Effects of foreign rates different than U.S. statutory rate	518	(1,236)	(1,393)
State, local and provincial income taxes, net of federal benefit	3,359	6,619	8,959
Tax credits	(802)	(3,188)	(138)
Nondeductible expenses	1,090	564	33
Valuation allowance	(275)	(2,686)	1,609
Share-based compensation	(705)	1,119	150
Federal NOL carryback	0	(11,251)	0
Prior year basis adjustment	0	(659)	0
Change in fair value of contingent consideration	944	0	0
Other	177	(259)	(579)
Total provision for income taxes	$ 21,223	$ 5,895	$ 38,557
Effective income tax rate (as percent)	26.30%	7.30%	27.10%
Statutory federal income tax rate (as percent)	21.00%	21.00%	21.00%

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Contingency [Line Items]
Income tax benefit from CARES Act	$ 11,300
Unrecognized tax benefits		$ 250	$ 1,100	$ 0
Undistributed foreign earnings		230,700
Foreign
Income Tax Contingency [Line Items]
Deferred tax assets, tax credit carryforwards, foreign		3,000
Operating loss carryforwards		26,900
Operating loss carryforwards, valuation allowance		1,300	$ 4,600
State
Income Tax Contingency [Line Items]
Operating loss carryforwards		3,800
Operating loss carryforwards, valuation allowance		1,200
Canada Revenue Agency
Income Tax Contingency [Line Items]
Deferred tax assets, capital loss carryforwards		1,900
Canada Revenue Agency | Pro forma
Income Tax Contingency [Line Items]
Expected tax if earnings were distributed to the U.S.		$ 11,500

INCOME TAXES - Unrecognized Tax

INCOME TAXES - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at the beginning of year	$ 1,100	$ 0
Additions for tax positions related to prior years	125	960
Additions for tax positions related to the current year	125	140
Settlements with taxing authorities	(1,100)	0
Balance at end of year	$ 250	$ 1,100

INCOME TAXES - Deferred Income

INCOME TAXES - Deferred Income Tax Assets (Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets related to:
Accrued expenses and other reserves	$ 2,960	$ 1,264
Lease liability	26,777	31,025
Compensation accruals	5,845	5,828
Deferred revenue	204	303
State and provincial NOL carryforwards	15,547	4,653
Foreign NOL and capital loss carryforwards	17,090	4,047
Tax credit carryforwards	3,905	3,183
Gross deferred tax assets	72,328	50,303
Less: Valuation allowance	(7,732)	(5,695)	$ (8,328)	$ (6,996)
Net deferred tax assets	64,596	44,608
Deferred tax liabilities related to:
Property and equipment	(14,950)	(11,601)
Right of use asset	(25,304)	(29,134)
Goodwill and other intangible assets	(9,914)	(6,824)
Prepaid expenses and other assets	(466)	(1,054)
Loans receivable	(4,367)	(7,016)
Gross deferred tax liabilities	(55,001)	(55,629)
Net deferred tax assets (liabilities)	$ 9,595
Net deferred tax assets (liabilities)		$ 11,021

INCOME TAXES - Deferred Tax Ass

INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Deferred tax assets	$ 15,639	$ 0
Deferred tax liabilities	(6,044)	(11,021)
Net deferred tax assets (liabilities)		$ 11,021
Net deferred tax assets (liabilities)	$ 9,595

INCOME TAXES - Valuation Allowa

INCOME TAXES - Valuation Allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Deferred Tax Assets, Valuation Allowance [Roll Forward]
Balance at the beginning of year	$ 5,695	$ 8,328	$ 6,996
(Decrease) increase to balance charged as expense	(275)	(2,686)	1,609
Increase to balance charged to opening balance sheet of the acquisition	1,873	0	0
Increase (decrease) to balance charged to Other Comprehensive Income	392	(378)	0
Effect of foreign currency translation	47	431	(277)
Balance at end of year	$ 7,732	$ 5,695	$ 8,328

EARNINGS PER SHARE - Summary of

EARNINGS PER SHARE - Summary of Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings Per Share [Abstract]
Net income from continuing operations	$ 59,334	$ 74,448	$ 103,898
Income from discontinued operations, net of tax	0	1,285	7,590
Net income	$ 59,334	$ 75,733	$ 111,488
Weighted average common shares - basic (in shares)	41,155	40,886	44,685
Dilutive effect of stock options and restricted stock units (in shares)	1,988	1,205	1,289
Weighted average common shares - diluted (in shares)	43,143	42,091	45,974
Basic earnings per share:
Continuing operations (in dollars per share)	$ 1.44	$ 1.82	$ 2.33
Discontinued operations (in dollars per share)	0	0.03	0.17
Basic earnings per share (in dollars per share)	1.44	1.85	2.5
Diluted earnings per share:
Continuing operations (in dollars per share)	1.38	1.77	2.26
Discontinued operations (in dollars per share)	0	0.03	0.17
Diluted earnings per share (in dollars per share)	$ 1.38	$ 1.8	$ 2.43

EARNINGS PER SHARE - Narrative

EARNINGS PER SHARE - Narrative (Details) - shares shares in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earnings per share (in shares)	0.2	0.8	0.4

SHARE-BASED COMPENSATION - Narr

SHARE-BASED COMPENSATION - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option grants in period (in shares)	0	0	0
Unrecognized compensation costs	$ 23.2
Compensation cost not yet recognized, period for recognition	1 year 10 months 24 days
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rights (as percent)	20.00%
Vesting period	5 years
Term of award	10 years
Market-Based
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Restricted Stock Units (RSUs), Performance-based
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	2 years
2017 Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)				5,000,000

SHARE-BASED COMPENSATION - Stoc

SHARE-BASED COMPENSATION - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Stock Options
Beginning balance (in shares)	1,130,112	1,404,622	1,445,332
Granted (in shares)	0	0	0
Exercised (in shares)	(615,024)	(274,510)	(40,014)
Forfeited (in shares)	0	0	(696)
Ending balance (in shares)	515,088	1,130,112	1,404,622	1,445,332
Weighted Average Exercise Price
Beginning balance (in usd per share)	$ 3.74	$ 3.56	$ 3.56
Granted (in usd per share)	0	0	0
Exercised (in usd per share)	2.83	2.79	3.71
Forfeited (in usd per share)	0	0	8.86
Ending balance (in usd per share)	$ 4.83	3.74	3.56	$ 3.56
Options exercisable (in shares)	506,088
Options exercisable, weighted average exercise price (in usd per share)	$ 4.76
Options forfeited, weighted average grant date fair value (in usd per share)	$ 0	$ 0	$ 4.07
Options outstanding, weighted average remaining contractual term	4 years 2 months 12 days	2 years 7 months 6 days	2 years 7 months 6 days	3 years 8 months 12 days
Options exercisable, weighted average remaining contractual term	4 years 2 months 12 days
Options outstanding, intrinsic value	$ 5,800	$ 12,000	$ 12,100	$ 8,600
Options exercised, intrinsic value	8,100	$ 3,200	$ 300
Options exercisable, intrinsic value	$ 5,700

SHARE-BASED COMPENSATION - Summ

SHARE-BASED COMPENSATION - Summary of Restricted Stock Units (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Time-Based
Number of Shares
Outstanding, beginning of period (in shares)	1,012,792	1,061,753	1,060,350
Granted (in shares)	1,238,564	694,213	598,114
Vested (in shares)	(494,790)	(716,268)	(514,552)
Forfeited (in shares)	(80,638)	(26,906)	(82,159)
Outstanding, end of period (in shares)	1,675,928	1,012,792	1,061,753
Weighted Average Grant Date Fair Value per Share
Weighted average grant date fair value, beginning of period (in usd per share)	$ 10.26	$ 11.47	$ 14.29
Weighted average grant date fair value, granted (in usd per share)	15.51	10.4	10.08
Weighted average grant date fair value, vested (in usd per share)	11.04	12.86	14.21
Weighted average grant date fair value, forfeited (in usd per share)	11.46	11.89	13.71
Weighted average grant date fair value, end of period (in usd per share)	$ 13.27	$ 10.26	$ 11.47
Market-Based
Number of Shares
Outstanding, beginning of period (in shares)	758,713	394,861	0
Granted (in shares)	299,053	368,539	397,752
Vested (in shares)	0	0	0
Forfeited (in shares)	(51,032)	(4,687)	(2,891)
Outstanding, end of period (in shares)	1,006,734	758,713	394,861
Restricted Stock Units (RSUs), Performance-based
Number of Shares
Granted (in shares)	253,310
Vested (in shares)	0
Forfeited (in shares)	0
Outstanding, end of period (in shares)	253,310

SHARE-BASED COMPENSATION - Shar

SHARE-BASED COMPENSATION - Share-based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Pre-tax share-based compensation expense	$ 13,976	$ 12,910	$ 10,323
Income tax benefit	(4,475)	(1,164)	(2,632)
Total share-based compensation expense, net of tax	$ 9,501	$ 11,746	$ 7,691

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	Nov. 22, 2021	Aug. 19, 2021	May 27, 2021	Mar. 02, 2021	Nov. 19, 2020	Aug. 24, 2020	May 27, 2020	Mar. 02, 2020	Dec. 31, 2021	Dec. 31, 2020	Oct. 27, 2021	Jul. 28, 2021	May 31, 2021	May 03, 2021	Jan. 29, 2021	Oct. 29, 2020	Aug. 03, 2020	Apr. 30, 2020	Feb. 29, 2020	Feb. 05, 2020
Lessee, Lease, Description [Line Items]
Operating lease original term of contract									5 years
Dividends, Common Stock, Cash	$ 4,453	$ 4,556	$ 4,580	$ 2,284	$ 2,250	$ 2,249	$ 2,243	$ 2,247	$ 15,935	$ 9,088
Dividend payable (in dollars per share)											$ 0.11	$ 0.11	$ 0.11	$ 0.11	$ 0.055	$ 0.055	$ 0.055	$ 0.055	$ 0.055	$ 0.055

LEASES - Summary of Operating L

LEASES - Summary of Operating Lease Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Lessee, Lease, Description [Line Items]
Operating lease cost	$ 34,591	$ 34,214	$ 33,943
Cash paid for amounts included in the measurement of operating lease liabilities	36,235	34,651	34,864
ROU assets obtained	$ 9,682	$ 18,847	$ 15,804
Weighted average remaining lease term - Operating leases	4 years 10 months 24 days	5 years 8 months 12 days	6 years 1 month 6 days
Weighted average discount rate - Operating leases	8.30%	9.90%	10.30%
Third-Party
Lessee, Lease, Description [Line Items]
Operating lease cost	$ 31,197	$ 30,828	$ 30,479
Related-Party
Lessee, Lease, Description [Line Items]
Operating lease cost	$ 3,394	$ 3,386	$ 3,464

LEASES - Schedule of Future Min

LEASES - Schedule of Future Minimum Lease Payments, ASC 842 (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Lessee, Lease, Description [Line Items]
2022	$ 41,574
2023	32,936
2024	24,974
2025	17,520
2026	12,139
Thereafter	22,758
Total	151,901
Less: Imputed interest	(29,470)
Lease liability - operating leases	122,431	$ 122,648
Third-Party
Lessee, Lease, Description [Line Items]
2022	37,996
2023	31,604
2024	24,002
2025	16,652
2026	11,257
Thereafter	20,967
Total	142,478
Less: Imputed interest	(27,458)
Lease liability - operating leases	115,020
Related-Party
Lessee, Lease, Description [Line Items]
2022	3,578
2023	1,332
2024	972
2025	868
2026	882
Thereafter	1,791
Total	9,423
Less: Imputed interest	(2,012)
Lease liability - operating leases	$ 7,411

STOCKHOLDERS' EQUITY - Narrativ

STOCKHOLDERS' EQUITY - Narrative (Details) - $ / shares	Oct. 27, 2021	Jul. 28, 2021	May 31, 2021	May 03, 2021	Jan. 29, 2021	Oct. 29, 2020	Aug. 03, 2020	Apr. 30, 2020	Feb. 29, 2020	Feb. 05, 2020
Subsidiary, Sale of Stock [Line Items]
Dividend payable (in dollars per share)	$ 0.11	$ 0.11	$ 0.11	$ 0.11	$ 0.055	$ 0.055	$ 0.055	$ 0.055	$ 0.055	$ 0.055
Dividend payable, annualized (in dollars per share)									$ 0.22

STOCKHOLDERS' EQUITY - Schedule

STOCKHOLDERS' EQUITY - Schedule of Dividends (Details) - USD ($) $ / shares in Units, $ in Thousands	Nov. 22, 2021	Aug. 19, 2021	May 27, 2021	Mar. 02, 2021	Nov. 19, 2020	Aug. 24, 2020	May 27, 2020	Mar. 02, 2020	Dec. 31, 2021	Dec. 31, 2020	Oct. 27, 2021	Jul. 28, 2021	May 31, 2021	May 03, 2021	Jan. 29, 2021	Oct. 29, 2020	Aug. 03, 2020	Apr. 30, 2020	Feb. 29, 2020	Feb. 05, 2020
Equity [Abstract]
Dividend payable (in dollars per share)											$ 0.11	$ 0.11	$ 0.11	$ 0.11	$ 0.055	$ 0.055	$ 0.055	$ 0.055	$ 0.055	$ 0.055
Dividends, Common Stock, Cash	$ 4,453	$ 4,556	$ 4,580	$ 2,284	$ 2,250	$ 2,249	$ 2,243	$ 2,247	$ 15,935	$ 9,088

SEGMENT REPORTING - Narrative (

SEGMENT REPORTING - Narrative (Details) - Dec. 31, 2021	location	store	province	territory	numberOfLoans	state	partner
Segment Reporting Information [Line Items]
Number of retail locations	550				550
Canada
Segment Reporting Information [Line Items]
Number of states/provinces with retail locations | province			8
Number of states/provinces with online presence | province			8
Number of territories with online presence | territory				1
United States
Segment Reporting Information [Line Items]
Number of states/provinces with online presence | state						27
Canada Direct Lending
Segment Reporting Information [Line Items]
Number of stores | store		201
Canada POS Lending
Segment Reporting Information [Line Items]
Number of retail locations | store		7,500
Number of merchant partners | partner							3,100
Number of geographical locations with online or retail presence			10	2

SEGMENT REPORTING - Summary of

SEGMENT REPORTING - Summary of Financial Information by Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Consolidated revenue	$ 817,843	$ 847,396	$ 1,141,797
Consolidated net revenue	572,175	558,585	673,246
Consolidated operating income	80,557	80,343	142,455
Consolidated expenditures for long-lived assets	23,579	10,718	14,612
Total gross loan receivable	1,548,318	553,722
U.S.
Segment Reporting Information [Line Items]
Consolidated revenue	525,962	638,524	913,506
Consolidated net revenue	359,929	408,360	521,401
Consolidated operating income	47,517	34,172	99,152
Consolidated expenditures for long-lived assets	13,450	10,079	12,733
Total gross loan receivable	661,945	223,451
Canada Direct Lending
Segment Reporting Information [Line Items]
Consolidated revenue	257,039	208,872	228,291
Consolidated net revenue	202,042	150,225	151,845
Consolidated operating income	88,731	46,171	43,303
Consolidated expenditures for long-lived assets	2,238	639	1,879
Total gross loan receivable	427,197	330,271
Canada POS Lending
Segment Reporting Information [Line Items]
Consolidated revenue	34,842	0	0
Consolidated net revenue	10,204	0	0
Consolidated operating income	(55,691)	0	0
Consolidated expenditures for long-lived assets	7,891	0	$ 0
Total gross loan receivable	$ 459,176	$ 0

SEGMENT REPORTING - Summary o_2

SEGMENT REPORTING - Summary of Long-lived Assets by Geographical Region (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net long-lived assets	$ 54,635	$ 59,749
U.S.
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net long-lived assets	32,753	36,258
Canada Direct Lending
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net long-lived assets	21,072	23,491
Canada POS Lending
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net long-lived assets	$ 810	$ 0

ACQUISITION - Narrative (Detail

ACQUISITION - Narrative (Details) $ in Thousands	Dec. 27, 2021USD ($)branchstate	Mar. 10, 2021USD ($)	Jan. 03, 2020USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Sep. 30, 2021	Jul. 31, 2021USD ($)	Mar. 31, 2021USD ($)
Business Acquisition [Line Items]
Depreciation and amortization					$ 74,682	$ 47,048	$ 48,049
Nonoperating noninterest income (expense)					1,505	(68,163)	(76,058)
Goodwill				$ 429,792	429,792	136,091	120,609
Contingent consideration related to acquisition				$ 26,508	26,508	0
Business combination, consideration transferred, equity interests issued and issuable	$ 25,000
Consolidated net revenue					572,175	558,585	673,246
Measurement period adjustment					(4,478)
Net income					$ 59,334	75,733	111,488
7.50% Senior Secured Notes
Business Acquisition [Line Items]
Stated interest rate (as percent)				7.50%	7.50%
7.50% Senior Secured Notes | Senior Notes
Business Acquisition [Line Items]
Debt instrument, face amount				$ 250,000	$ 250,000				$ 750,000
Stated interest rate (as percent)				7.50%	7.50%			7.50%	7.50%
Ad Astra
Business Acquisition [Line Items]
Equity interests acquired			100.00%
Acquisition of Ad Astra, net of acquiree's cash received			$ 14,400		$ 0	14,418	0
Depreciation and amortization							15,500
Nonoperating noninterest income (expense)					10,000	9,600
Goodwill			14,791
Business acquisition, goodwill, expected tax deductible amount			15,400
Total consideration paid			$ 17,811
Flexiti
Business Acquisition [Line Items]
Equity interests acquired		100.00%
Acquisition of Ad Astra, net of acquiree's cash received					91,203	$ 0	$ 0
Goodwill		$ 44,901		$ 40,421	40,421
Contingent consideration related to acquisition		20,600		26,500	26,500					$ 20,600
Payments to acquire businesses, gross		86,500
Business combination, consideration transferred, equity interests issued and issuable		8,100
Business combination, consideration transferred, debt costs		6,300
Nonoperating Noninterest Income (Expense)					50,900
Measurement period adjustment				(4,480)	4,500
Business Acquisition, Transaction Costs				3,300	3,300
Business combination, equity interests issued related to RSU contingent consideration		$ 4,000
Business acquisition, service period term		2 years
Total consideration paid		$ 113,347
Flexiti | Maximum
Business Acquisition [Line Items]
Contingent consideration related to acquisition		$ 32,800
Heights
Business Acquisition [Line Items]
Equity interests acquired	100.00%
Acquisition of Ad Astra, net of acquiree's cash received	$ 335,000
Goodwill	$ 253,857
Number of branches | branch	390
Number of states in which entity operates | state	11
Consolidated net revenue					2,700
Nonoperating Noninterest Income (Expense)					1,900
Business Acquisition, Transaction Costs				7,200	7,200
Net income					200
Total consideration paid	$ 360,000
Heights | 7.50% Senior Secured Notes | Senior Notes
Business Acquisition [Line Items]
Debt instrument, face amount				$ 250,000	$ 250,000
Stated interest rate (as percent)				7.50%	7.50%

ACQUISITIONS - Schedule of Reco

ACQUISITIONS - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed - Heights (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 27, 2021	Dec. 31, 2020	Dec. 31, 2019
Liabilities
Goodwill	$ 429,792		$ 136,091	$ 120,609
Heights
Assets
Cash and cash equivalents		$ 13,564
Restricted cash		33,630
Gross loan receivable		471,630
Income tax receivable		3,526
Prepaid expenses and other		7,410
Property and equipment		4,748
Right-of-use assets		16,111
Intangibles, net	$ 11,900	11,900
Other assets		98
Total assets		562,617
Liabilities
Accounts payable and accrued liabilities		19,186
Lease liabilities		16,315
Deferred tax liability		1,077
Accrued interest on debt		1,781
Debt		350,000
Total liabilities		388,359
Net assets acquired		174,258
Total consideration paid		428,115
Goodwill		253,857
Estimate of gross contractual loans that will not be collected		(13,700)
Gross contractual loans receivable		$ 485,400

ACQUISITIONS - Components of Id

ACQUISITIONS - Components of Identifiable Intangible Assets (Details) - USD ($) $ in Thousands	10 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Dec. 27, 2021	Mar. 10, 2021
Customer relationships
Business Acquisition [Line Items]
Useful Life		2 years 9 months 18 days
Merchant Relationships
Business Acquisition [Line Items]
Useful Life		4 years 3 months 18 days
Flexiti
Business Acquisition [Line Items]
Intangible assets	$ 54,448	$ 54,448		$ 50,876
Flexiti | Customer relationships
Business Acquisition [Line Items]
Intangible assets	$ 2,937	2,937
Useful Life	3 years
Flexiti | Developed Technology
Business Acquisition [Line Items]
Intangible assets	$ 31,827	31,827
Useful Life	5 years
Flexiti | Merchant Relationships
Business Acquisition [Line Items]
Intangible assets	$ 19,684	19,684
Useful Life	5 years
Heights
Business Acquisition [Line Items]
Intangible assets	$ 11,900	11,900	$ 11,900
Heights | Trade name
Business Acquisition [Line Items]
Intangible assets	4,300	$ 4,300
Useful Life		10 years
Heights | Customer relationships
Business Acquisition [Line Items]
Intangible assets	$ 7,600	$ 7,600
Useful Life		3 years

ACQUISITIONS - Supplemental Pro

ACQUISITIONS - Supplemental Pro Forma Information - Heights (Details) - Heights - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Revenue	$ 1,065,773	$ 1,112,467
Net income	$ 106,614	$ 130,942

ACQUISITIONS - Schedule of Re_2

ACQUISITIONS - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed - Flexiti (Details) - USD ($) $ in Thousands	Mar. 10, 2021	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Liabilities
Goodwill		$ 429,792	$ 429,792	$ 136,091	$ 120,609
Goodwill			(4,478)
Flexiti
Assets
Cash and cash equivalents	$ 1,267	1,267	1,267
Gross loan receivable	196,138	196,138	196,138
Prepaid expenses and other	687	687	687
Property and equipment	460	460	460
Right-of-use assets	616	616	616
Intangibles, net	50,876	54,448	54,448
Intangibles		3,572
Deferred tax assets	2,741	3,649	3,649
Deferred tax assets		908
Total assets	252,785	257,265	257,265
Total Assets		4,480
Liabilities
Accounts payable and accrued liabilities	9,356	9,356	9,356
Credit facilities	174,367	174,367	174,367
Lease liabilities	616	616	616
Total liabilities	184,339	184,339	184,339
Total consideration paid	68,446	72,926	72,926
Net assets acquired		4,480
Total consideration paid	113,347
Goodwill	44,901	40,421	40,421
Goodwill		$ (4,480)	$ 4,500
Gross contractual loans receivable	208,600
Estimate of gross contractual loans that will not be collected	$ 12,500

ACQUISITIONS - Schedule of Re_3

ACQUISITIONS - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed - Ad Astra (Details) - USD ($) $ in Thousands	Jan. 03, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Assets
Goodwill		$ 429,792	$ 136,091	$ 120,609
Ad Astra
Assets
Cash and cash equivalents	$ 3,360
Accounts receivable	465
Property and equipment	358
Intangible assets	1,101
Goodwill	14,791
Operating lease asset	235
Total assets	20,310
Liabilities
Accounts payable and accrued liabilities	2,264
Operating lease liabilities	235
Total liabilities	2,499
Total consideration paid	$ 17,811

RELATED-PARTY TRANSACTIONS (Det

RELATED-PARTY TRANSACTIONS (Details) - Affiliated Entity - Ad Astra - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Commissions
Related Party Transaction [Line Items]
Related party transaction, rate (as percent)	30.00%
Other costs of providing services		$ 15.5
Minimum
Related Party Transaction [Line Items]
Period of delinquency for referral to related party for collection	91 days
Maximum
Related Party Transaction [Line Items]
Period of delinquency for referral to related party for collection	121 days

PREPAID EXPENSES AND OTHER (Det

PREPAID EXPENSES AND OTHER (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Settlements and collateral due from third-party lenders	$ 5,465	$ 5,488
Fees receivable from customers under CSO programs	8,412	7,774
Prepaid expenses	16,243	5,357
Other assets	11,918	9,375
Total prepaid expenses and other	$ 42,038	$ 27,994

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 165,325	$ 172,720
Accumulated depreciation and amortization	(110,690)	(112,971)
Property and equipment, net	54,635	59,749
Depreciation expense	13,200	14,500	$ 15,800
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	122,049	136,015
Furniture, fixtures and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 43,276	$ 36,705

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Trade accounts payable	$ 43,094	$ 28,983
Money orders payable	3,460	4,414
Accrued taxes, other than income taxes	1,053	540
Accrued payroll and fringe benefits	41,658	13,918
Other accrued liabilities	32,169	1,769
Total accounts payable and accrued liabilities	$ 121,434	$ 49,624

BENEFIT PLANS (Details)

BENEFIT PLANS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Deferred compensation plan, vesting period of employer contributions	3 years
Amount of deferred compensation plan liability	$ 5.1	$ 4.7	$ 4.7
Registered Retirement Savings Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Percent of employer's match (as percent)	50.00%
Percent of employees compensation (as percent)	6.00%
Contributions	$ 0.4	0.3	0.3
Registered Retirement Savings Plan | After One Year
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Deferred compensation plan, vesting period of employer contributions	1 year
Vesting rights (as percent)	50.00%
Registered Retirement Savings Plan | After Two Years
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Deferred compensation plan, vesting period of employer contributions	2 years
Vesting rights (as percent)	100.00%
401(k) Retirement Savings Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Percent of employer's match (as percent)	50.00%
Percent of employees compensation (as percent)	6.00%
Vesting rights (as percent)	33.33%
Contributions	$ 1.7	$ 1.7	$ 1.5
Maximum employee contribution (as percent)	90.00%
Employment period	3 years
401(k) Retirement Savings Plan - Heights | Tier 1
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Percent of employer's match (as percent)	100.00%
Percent of employees compensation (as percent)	3.00%
401(k) Retirement Savings Plan - Heights | Tier 2
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Percent of employer's match (as percent)	50.00%
Percent of employees compensation (as percent)	2.00%

STORE CLOSURES - Narrative (Det

STORE CLOSURES - Narrative (Details) $ in Thousands	3 Months Ended		12 Months Ended
	Sep. 30, 2021store	Jun. 30, 2021store	Dec. 31, 2021USD ($)store
Restructuring Cost and Reserve [Line Items]
Total store closure costs | $			$ 12,717
Total store closure costs | $			12,717
Salaries and Benefits
Restructuring Cost and Reserve [Line Items]
Total store closure costs | $			3,900
Total store closure costs | $			3,900
Other Operating Income (Expense)
Restructuring Cost and Reserve [Line Items]
Total store closure costs | $			8,700
Total store closure costs | $			$ 8,700
United States
Restructuring Cost and Reserve [Line Items]
Restructuring And Related Cost, Number Of Stores Closed	30	19	49
ILLINOIS
Restructuring Cost and Reserve [Line Items]
Restructuring And Related Cost, Number Of Stores Closed			8
OREGON
Restructuring Cost and Reserve [Line Items]
Restructuring And Related Cost, Number Of Stores Closed			2
COLORADO
Restructuring Cost and Reserve [Line Items]
Restructuring And Related Cost, Number Of Stores Closed			2
WASHINGTON
Restructuring Cost and Reserve [Line Items]
Restructuring And Related Cost, Number Of Stores Closed			1
Texas
Restructuring Cost and Reserve [Line Items]
Restructuring And Related Cost, Number Of Stores Closed			31
California
Restructuring Cost and Reserve [Line Items]
Restructuring And Related Cost, Number Of Stores Closed			2
LOUISIANA
Restructuring Cost and Reserve [Line Items]
Restructuring And Related Cost, Number Of Stores Closed			1
NEVADA
Restructuring Cost and Reserve [Line Items]
Restructuring And Related Cost, Number Of Stores Closed			1
TENNESSEE
Restructuring Cost and Reserve [Line Items]
Restructuring And Related Cost, Number Of Stores Closed			1

STORE CLOSURES - Schedule of Re

STORE CLOSURES - Schedule of Restructuring Costs (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
Store closure costs
Severance and employee costs	$ 3,943
Lease termination costs	1,710
Net accelerated depreciation and write-off of ROU assets and lease liabilities	7,064
Total store closure costs	$ 12,717

DISCONTINUED OPERATIONS - Sched

DISCONTINUED OPERATIONS - Schedules of Discontinued Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating expense (income)
Pre-tax income (loss) from operations of discontinued operations	$ 0	$ 1,714	$ (39,048)
Income tax expense (benefit) related to disposition	0	429	(46,638)
Net income from discontinued operations	0	1,285	7,590
Cash Flow Disclosures
Net cash (used in) provided by discontinued operating activities	0	1,714	(504)
Net cash used in discontinued investing activities	0	0	(14,213)
U.K. Segment | Discontinued Operations, Disposed of by Means Other than Sale
Income Statement Disclosures
Revenue	0	0	6,957
Provision for losses	0	0	1,703
Net revenue	0	0	5,254
Cost of providing services
Advertising	0	0	775
Non-advertising costs of providing services	0	0	307
Total cost of providing services	0	0	1,082
Gross margin	0	0	4,172
Operating expense (income)
Corporate, district and other expenses	0	0	3,810
Interest income	0	0	(4)
(Gain) loss on disposition	0	(1,714)	39,414
Total operating (income) expense	0	(1,714)	43,220
Pre-tax income (loss) from operations of discontinued operations	0	1,714	(39,048)
Income tax expense (benefit) related to disposition	0	429	(46,638)
Net income from discontinued operations		1,285	7,590
Cash Flow Disclosures
Net cash (used in) provided by discontinued operating activities	0	1,714	(504)
Net cash used in discontinued investing activities	0	0	(14,213)
Net cash used in discontinued financing activities	$ 0	$ 0	$ 0

DISCONTINUED OPERATIONS - Narra

DISCONTINUED OPERATIONS - Narrative (Details)	12 Months Ended
	Dec. 31, 2019
U.K. Segment | Discontinued Operations, Disposed of by Means Other than Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Effective tax rate	119.40%

SHARE REPURCHASE PROGRAM (Detai

SHARE REPURCHASE PROGRAM (Details) - USD ($)	1 Months Ended		12 Months Ended
	Nov. 30, 2021	Aug. 31, 2019	Dec. 31, 2021		Dec. 31, 2020	Dec. 31, 2019	[2]	Feb. 29, 2020	Aug. 29, 2019	Apr. 30, 2019
Equity, Class of Treasury Stock [Line Items]
Total value of shares repurchased			$ 46,450,000	[1]	$ 5,509,000	$ 72,343,000
Common stock, par value (in usd per share)			$ 0.001		$ 0.001
Repurchase Program, 2020
Equity, Class of Treasury Stock [Line Items]
Total authorized repurchase amount for the period presented								$ 25,000,000
Repurchase Program, 2019
Equity, Class of Treasury Stock [Line Items]
Total authorized repurchase amount for the period presented										$ 50,000,000
Total number of shares repurchased (in shares)			455,255
Average price paid per share (in dollars per share)			$ 10.45
Total value of shares repurchased			$ 4,800,000
Affiliated Entity
Equity, Class of Treasury Stock [Line Items]
Share price (in dollars per share)									$ 13.97
Stock repurchase program, discount									3.00%
Affiliated Entity | Affiliated Entity
Equity, Class of Treasury Stock [Line Items]
Total number of shares repurchased (in shares)		2,000,000
Average price paid per share (in dollars per share)		$ 13.55
Common stock, par value (in usd per share)		$ 0.001
Repurchase Program, 2021
Equity, Class of Treasury Stock [Line Items]
Total authorized repurchase amount for the period presented			$ 50,000,000
Total number of shares repurchased (in shares)			2,218,333
Average price paid per share (in dollars per share)			$ 16.86
Total value of shares repurchased			$ 37,400,000
Share Repurchase Agreement with Faulkner 2017 Dynasty Trust | Affiliated Entity
Equity, Class of Treasury Stock [Line Items]
Total number of shares repurchased (in shares)	500,000
Average price paid per share (in dollars per share)	$ 18.10
Common stock, par value (in usd per share)	$ 0.001
[1]	(3) Includes the repurchase of 500,000 shares of common stock from a related party for $18.10 per share. See Note 23 - "Share Repurchase Program" for additional information.
[2]	(2) Includes the repurchase of 2,000,000 shares of common stock from FFL for $13.55 per share. See Note 23 - "Share Repurchase Program" for additional information.

SHARE REPURCHASE PROGRAM - Sche

SHARE REPURCHASE PROGRAM - Schedule of Share Repurchase Program (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021		Dec. 31, 2020	Dec. 31, 2019	[2]
Equity, Class of Treasury Stock [Line Items]
Total value of shares repurchased	$ 46,450	[1]	$ 5,509	$ 72,343
Repurchase Program, 2021
Equity, Class of Treasury Stock [Line Items]
Total number of shares repurchased (in shares)	2,218,333
Average price paid per share (in dollars per share)	$ 16.86
Total value of shares repurchased	$ 37,400
Total authorized repurchase amount for the period presented	50,000
Total remaining authorized repurchase amount	$ 12,600
[1]	(3) Includes the repurchase of 500,000 shares of common stock from a related party for $18.10 per share. See Note 23 - "Share Repurchase Program" for additional information.
[2]	(2) Includes the repurchase of 2,000,000 shares of common stock from FFL for $13.55 per share. See Note 23 - "Share Repurchase Program" for additional information.

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)

2 Months Ended

12 Months Ended

Feb. 24, 2022

Dec. 31, 2021

Dec. 31, 2020

Dec. 31, 2019

[2]

Feb. 04, 2022

Oct. 27, 2021

Jul. 28, 2021

May 31, 2021

May 03, 2021

Jan. 29, 2021

Oct. 29, 2020

Aug. 03, 2020

Apr. 30, 2020

Feb. 29, 2020

Feb. 05, 2020

Subsequent Event [Line Items]

Dividend payable (in dollars per share)

$ 0.11

$ 0.11

$ 0.11

$ 0.11

$ 0.055

$ 0.055

$ 0.055

$ 0.055

$ 0.055

$ 0.055

Dividend payable, annualized (in dollars per share)

$ 0.22

Total value of shares repurchased

$ 46,450,000

[1]

$ 5,509,000

$ 72,343,000

Repurchase Program, 2021

Subsequent Event [Line Items]

Total number of shares repurchased (in shares)

2,218,333

Total value of shares repurchased

$ 37,400,000

Average price paid per share (in dollars per share)

$ 16.86

Total authorized repurchase amount for the period presented

$ 50,000,000

Subsequent event

Subsequent Event [Line Items]

Dividend payable (in dollars per share)

$ 0.11

Dividend payable, annualized (in dollars per share)

$ 0.44

Subsequent event | Repurchase Program, 2022

Subsequent Event [Line Items]

Total authorized repurchase amount for the period presented

$ 25,000,000

Subsequent event | Repurchase Program, 2021

Subsequent Event [Line Items]

Total number of shares repurchased (in shares)

824,477

Total value of shares repurchased

$ 12,600,000

Average price paid per share (in dollars per share)

$ 15.20

[1]

(3) Includes the repurchase of 500,000 shares of common stock from a related party for $18.10 per share. See Note 23 - "Share Repurchase Program" for additional information.

[2]

(2) Includes the repurchase of 2,000,000 shares of common stock from FFL for $13.55 per share. See Note 23 - "Share Repurchase Program" for additional information.