CCF (CCFLU) S-1 26 Apr 19 2018 FY IPO registration Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2018
Document and Entity Information
Entity Registrant Name	CCF Holdings LLC
Entity Central Index Key	0001766682
Document Type	S-1
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current Assets
Cash and cash equivalents	$ 53,208
Restricted cash	4,175
Finance receivables, net of allowance for loan losses of $3,139 and $13,517	81,093
Card related pre-funding and receivables	899
Other current assets	16,028
Total current assets	155,403
Noncurrent Assets
Finance receivables, net of allowance for loan losses of $335 and $2,810	3,271
Property, leasehold improvements and equipment, net	61,842
Goodwill	11,288
Other intangible assets	3,136
Security deposits	2,282
Total assets	237,222
Current Liabilities
Accounts payable and accrued liabilities	35,422
Money orders payable	8,548
Accrued interest	1,586
Current portion of subsidiary notes payable, net of deferred issuance costs of $-0- and $1	884
Deferred revenue	2,535
Total current liabilities	48,975
Noncurrent Liabilities
Lease termination payable	387
Subsidiary notes payable, net of deferred issuance costs of $16 and $762	70,938
Secured notes payable	42,000
Senior PIK notes, at fair value	60,796
Deferred revenue	4,985
Total liabilities	228,081
Commitments and Contingencies
Stockholders' Equity
Preferred stock, par value $.01 per share, 3,000 shares authorized, no shares issued and outstanding
Common units	870
Members' Equity, Total	9,141
Retained deficit	1,636
Accumulated other comprehensive income	6,635
Total liabilities and stockholders' equity	$ 237,222
Predecessor
Current Assets
Cash and cash equivalents		$ 66,627
Restricted cash		4,585
Finance receivables, net of allowance for loan losses of $3,139 and $13,517		89,707
Card related pre-funding and receivables		1,062
Other current assets		15,271
Total current assets		177,252
Noncurrent Assets
Finance receivables, net of allowance for loan losses of $335 and $2,810		4,632
Property, leasehold improvements and equipment, net		26,848
Other intangible assets		924
Security deposits		2,750
Total assets		212,406
Current Liabilities
Accounts payable and accrued liabilities		39,566
Money orders payable		7,169
Accrued interest		5,145
Current portion of capital lease obligation		371
Current portion of subsidiary notes payable, net of deferred issuance costs of $-0- and $1		118
Deferred revenue		2,535
Total current liabilities		54,904
Noncurrent Liabilities
Lease termination payable		818
Line of credit, net of deferred issuance costs of $-0- and $1,871		45,129
Subsidiary notes payable, net of deferred issuance costs of $16 and $762		61,077
Senior secured notes, net of deferred issuance costs of -0- and $1,664		248,126
Deferred revenue		7,520
Total liabilities		417,574
Commitments and Contingencies
Stockholders' Equity
Preferred stock, par value $.01 per share, 3,000 shares authorized, no shares issued and outstanding
Common units		90
Additional paid-in capital		129,675
Retained deficit		(334,883)
Treasury stock		(50)
Total stockholders' deficit		(205,168)
Total liabilities and stockholders' equity		$ 212,406

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Finance receivables, net
Finance receivables current, allowance for loan losses (in dollars)	$ 3,139
Finance receivables noncurrent, allowance for loan losses (in dollars)	$ 335
Stockholders' equity
Common stock, par value (in dollars per share)	$ 0
Subsidiary notes payable
Finance receivables, net
Net of deferred issuance costs, current liabilities (in dollars)	$ 0
Net of deferred issuance costs, noncurrent liabilities (in dollars)	16
Senior secured notes payable
Finance receivables, net
Net of deferred issuance costs, noncurrent liabilities (in dollars)	0
Revolving credit facility
Finance receivables, net
Net of deferred issuance costs, noncurrent liabilities (in dollars)	$ 0
Common units A
Stockholders' equity
Common stock, shares authorized	850,000
Common stock, shares outstanding	850,000
Common units B
Stockholders' equity
Common stock, shares authorized	150,000
Common stock, shares outstanding	150,000
Predecessor
Finance receivables, net
Finance receivables current, allowance for loan losses (in dollars)		$ 13,517
Finance receivables noncurrent, allowance for loan losses (in dollars)		$ 2,810
Stockholders' equity
Preferred stock, par value (in dollars per share)		$ 0.01
Preferred stock, shares authorized		3,000
Preferred stock, shares issued		0
Preferred stock, shares outstanding		0
Common stock, par value (in dollars per share)		$ 0.01
Common stock, shares authorized		300,000
Common stock, shares outstanding		7,990
Predecessor | Subsidiary notes payable
Finance receivables, net
Net of deferred issuance costs, current liabilities (in dollars)		$ 1
Net of deferred issuance costs, noncurrent liabilities (in dollars)		762
Predecessor | Senior secured notes payable
Finance receivables, net
Net of deferred issuance costs, noncurrent liabilities (in dollars)		1,664
Predecessor | Revolving credit facility
Finance receivables, net
Net of deferred issuance costs, noncurrent liabilities (in dollars)		$ 1,871

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	1 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenues:
Total revenues	$ 18,980
Operating expenses:
Salaries	3,420
Provision for loan losses	3,113
Occupancy	1,289
Advertising and marketing	95
Depreciation and amortization	334
Other	2,203
Total operating expenses	10,454
Operating gross profit	8,526
Corporate and other expenses:
Corporate expenses	3,607
Depreciation and amortization	867
Interest expense, net	2,414
Total corporate and other expenses	6,888
Income (loss) from continuing operations, before tax	1,638
Provision for (benefit from) income taxes	2
Net income( loss)	1,636
Other comprehensive income (loss):
Change in fair value of debt	6,635
Other comprehensive income (loss)	6,635
Comprehensive income (loss)	8,271
Finance receivable fees
Revenues:
Total revenues	11,186
Credit service fees
Revenues:
Total revenues	4,208
Check cashing fees
Revenues:
Total revenues	2,497
Card fees
Revenues:
Total revenues	475
Other
Revenues:
Total revenues	$ 614
Predecessor
Revenues:
Total revenues		$ 327,258	$ 364,067	$ 402,329
Operating expenses:
Salaries		65,552	70,539	70,024
Provision for loan losses		97,098	136,201	115,962
Occupancy		24,707	27,197	27,590
Advertising and marketing		4,643	7,262	6,831
Lease termination		754	1,857	1,733
Depreciation and amortization		7,695	9,461	10,116
Other		40,515	51,738	51,597
Total operating expenses		240,964	304,255	283,853
Operating gross profit		86,294	59,812	118,476
Corporate and other expenses:
Corporate expenses		64,699	82,175	86,434
Transaction expenses		6,941
Lease termination			1,226
Depreciation and amortization		4,318	4,929	4,987
Interest expense, net		50,760	48,245	44,470
Loss on sale of subsidiary				4,106
(Gain) loss on debt extinguishment		10,832		(65,117)
Goodwill impairment			113,753	28,949
Total corporate and other expenses		137,550	250,328	103,829
Income (loss) from continuing operations, before tax		(51,256)	(190,516)	14,647
Provision for (benefit from) income taxes		39	(9,621)	16,192
Net income( loss)		(51,295)	(180,895)	(1,545)
Other comprehensive income (loss):
Comprehensive income (loss)		(51,295)	(180,895)	(1,545)
Predecessor | Finance receivable fees
Revenues:
Total revenues		189,236	215,940	238,073
Predecessor | Credit service fees
Revenues:
Total revenues		71,540	76,763	86,864
Predecessor | Check cashing fees
Revenues:
Total revenues		44,514	46,011	48,437
Predecessor | Card fees
Revenues:
Total revenues		8,370	8,281	7,974
Predecessor | Other
Revenues:
Total revenues		$ 13,598	$ 17,072	$ 20,981

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Common Stock	Treasury Stock	Additional Paid-In Capital	AOCI	Retained Deficit	Common units A	Common units B	Total
Balance (Predecessor) at Dec. 31, 2015	$ 90		$ 128,331		$ (152,443)			$ (24,022)
Balance (in shares) (Predecessor) at Dec. 31, 2015	8,981,536
Increase (Decrease) in Stockholders' Equity
Reacquired stock | Predecessor		$ (50)						(50)
Reacquired stock (in shares) | Predecessor	(1,000,000)
Stock-based compensation expense | Predecessor			1,293					1,293
Net income | Predecessor					(1,545)			(1,545)
Balance (Predecessor) at Dec. 31, 2016	$ 90	(50)	129,624		(153,988)			(24,324)
Balance (in shares) (Predecessor) at Dec. 31, 2016	7,981,536
Increase (Decrease) in Stockholders' Equity
Issuance of common stock for settlement of restricted stock units | Predecessor	8,484
Stock-based compensation expense | Predecessor			51					51
Net income | Predecessor					(180,895)			(180,895)
Balance (Predecessor) at Dec. 31, 2017	$ 90	(50)	129,675		(334,883)			(205,168)
Balance (in shares) (Predecessor) at Dec. 31, 2017	7,990,020
Increase (Decrease) in Stockholders' Equity
Stock-based compensation expense | Predecessor			31					31
Net income | Predecessor					(51,295)			(51,295)
Balance (Predecessor) at Dec. 12, 2018	$ 90	(50)	129,706		(386,178)			(256,432)
Balance (in shares) (Predecessor) at Dec. 12, 2018	7,990,020
Increase (Decrease) in Stockholders' Equity
Elimination of equity in connection with restructuring | Predecessor	$ (90)	50	(129,706)		386,178			256,432
Balance (in shares) at Dec. 13, 2018						850,000	150,000
Ending Balance at Dec. 13, 2018						$ 740	$ 130	870
Balance (Predecessor) at Dec. 12, 2018	$ 90	$ (50)	$ 129,706		(386,178)			(256,432)
Balance (in shares) (Predecessor) at Dec. 12, 2018	7,990,020
Increase (Decrease) in Stockholders' Equity
Net income								1,636
Balance (in shares) at Dec. 31, 2018						850,000	150,000
Members' Equity [Abstract]
Change in fair value of debt								6,635
Ending Balance at Dec. 31, 2018				$ 6,635	1,636	$ 740	$ 130	9,141
Increase (Decrease) in Stockholders' Equity
Elimination of equity in connection with restructuring (in shares) | Predecessor	(7,990,020)
Balance (in shares) at Dec. 13, 2018						850,000	150,000
Increase (Decrease) in Stockholders' Equity
Net income					1,636			1,636
Balance (in shares) at Dec. 31, 2018						850,000	150,000
Beginning Balance at Dec. 13, 2018						$ 740	$ 130	870
Members' Equity [Abstract]
Change in fair value of debt				6,635				6,635
Ending Balance at Dec. 31, 2018				$ 6,635	$ 1,636	$ 740	$ 130	$ 9,141

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	1 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities
Net income( loss)	$ 1,636
Adjustments to reconcile net loss to net cash provided by operating activities:
Provision for loan losses	3,113
Loss on disposal of assets	1
Depreciation	1,178
Amortization of note discount and deferred debt issuance costs	4
Amortization of intangibles	23
Changes in assets and liabilities:
Card related pre-funding and receivables	190
Other assets	(416)
Deferred revenue	(129)
Accrued interest	1,065
Money orders payable	4,528
Lease termination payable	(53)
Accounts payable and accrued expenses	3,714
Net cash provided by (used in) operating activities	14,854
Cash flows from investing activities
Net receivables originated	(5,849)
Purchase of leasehold improvements and equipment	(244)
Net cash used in investing activities	(6,093)
Cash flows from financing activities
Proceeds from subsidiary note	700
Debt issuance costs	(18)
Net cash provided by (used in) financing activities	682
Net increase (decrease) in cash and cash equivalents and restricted cash	9,443
Cash and cash equivalents and restricted cash:
Beginning	47,940
Ending	57,383	$ 47,940
Cash and cash equivalents	53,208
Restricted Cash	4,175
Supplemental Disclosures of Cash Flow Information Cash payments for:
Interest	1,392
Supplemental Schedule of Noncash Investing and Financing Activities
Fair value of finance receivables acquired		81,628
Fair value of other tangible assets acquired, principally leasehold improvements and equipment		62,777
Fair value of other intangible assets acquired, principally tradename		3,163
Predecessor
Cash flows from operating activities
Net income( loss)		(51,295)	$ (180,895)	$ (1,545)
Adjustments to reconcile net loss to net cash provided by operating activities:
Provision for loan losses		97,098	136,201	115,962
Goodwill impairment			113,753	28,949
Loss on disposal of assets		1,505	5,192	1,901
(Gain) loss on debt extinguishment		10,832		(65,117)
Loss on sale of subsidiary				4,106
Depreciation		11,382	13,895	14,439
Amortization of note discount and deferred debt issuance costs		8,026	3,893	2,697
Amortization of intangibles		630	496	664
Deferred income taxes			(9,675)	14,840
Stock-based compensation		31	51	1,293
Changes in assets and liabilities:
Short-term investments			500	615
Card related pre-funding and receivables		(27)	483	129
Other assets		124	4,000	(4,307)
Deferred revenue		(2,406)	(2,753)	9,654
Accrued interest		12,526	418	(1,857)
Money orders payable		(3,149)	(1,040)	(3,024)
Lease termination payable		(378)	(248)	(256)
Accounts payable and accrued expenses		(9,333)	1,690	2,633
Net cash provided by (used in) operating activities		75,566	85,961	121,776
Cash flows from investing activities
Net receivables originated		(84,679)	(136,338)	(82,525)
Net acquired assets, net of cash			(626)	(1,794)
Purchase of leasehold improvements and equipment		(5,733)	(8,861)	(9,080)
Net cash used in investing activities		(90,412)	(145,825)	(93,399)
Cash flows from financing activities
Repurchase of senior secured notes				(38,809)
Proceeds from subsidiary note		9,300	20,000	14,265
Payments on subsidiary note		(120)	(7,414)	(1,047)
Proceeds from secured notes payable		42,000
Payments on capital lease obligations		(371)	(1,076)	(1,376)
Net advances (payments) on lines of credit		(47,000)	14,150	5,650
Debt issuance costs		(12,235)	(3,932)	(113)
Net cash provided by (used in) financing activities		(8,426)	21,728	(21,430)
Net increase (decrease) in cash and cash equivalents and restricted cash		(23,272)	(38,136)	6,947
Cash and cash equivalents and restricted cash:
Beginning	$ 47,940	71,212	109,348	102,401
Ending		47,940	71,212	109,348
Cash and cash equivalents			66,627	106,333
Restricted Cash			4,585	3,015
Supplemental Disclosures of Cash Flow Information Cash payments for:
Interest		$ 29,516	42,721	40,369
Income taxes paid, net			$ 178	813
Supplemental Schedule of Noncash Investing and Financing Activities
Purchase price				11,002
Fair value of finance receivables acquired				9,065
Fair value of other tangible assets acquired, principally leasehold improvements and equipment				563
Fair value of other intangible assets acquired, principally tradename				323
Cost in excess of net assets acquired				1,051
Total				11,002
Less recognized amounts of identifiable assets and liabilities divested
Fair value of finance receivables				(6,834)
Fair value of leasehold improvements and equipment				(787)
Fair value of identifiable goodwill				(5,982)
Fair value of other liabilities				64
Loss on transaction				$ 2,537

Ownership, Nature of Business

Ownership, Nature of Business	12 Months Ended
	Dec. 31, 2018
Ownership, Nature of Business
Ownership, Nature of Business	Note 1. Ownership, Nature of Business, and Significant Accounting Policies Nature of business: CCF Holdings, LLC (the “Company” or “CCF”) is a provider of alternative financial services to unbanked and under‑banked consumers. The Company was formed in 2018 and began operations upon the closing of the Restructuring (as described below). As a result of the Restructuring, the Company succeeded to the business and operations of Community Choice Financial Inc., which we refer to as our Predecessor. The Company owned and operated 471 retail locations in 12 states and was licensed to deliver similar financial services over the internet in 29 states as of December 31, 2018. Through its network of retail locations and over the internet, the Company provides customers a variety of financial products and services, including secured and unsecured, short‑term and medium‑term consumer loans, check cashing, prepaid debit cards, and other services that address the specific needs of its individual customers. As an “emerging growth company,” the Company is permitted to delay the adoption of new or revised accounting standards until such time as those standards apply to private companies. The Company has chosen to take advantage of the extended transition period for complying with new or revised accounting standards. The 2018 Restructuring On December 12, 2018, the Predecessor entered into an agreement (the “Restructuring Agreement”), with (a) CCF OpCo LLC, a Delaware limited liability company (“CCF OpCo”), (b) the Company, (c) CCF Intermediate Holdings LLC, a Delaware limited liability company (“CCF Intermediate”), (d) certain of Predecessor’s direct and indirect subsidiaries, (e) certain noteholders under (i) the Indenture, dated as of April 29, 2011 (as amended, modified or supplemented from time to time, the “2019 Indenture”), by and among the Predecessor, the subsidiary guarantors party thereto, Computershare Trust Company, N.A. and Computershare Trust Company of Canada, together as indenture trustee (the “Indenture Trustee”), and Computershare Trust Company, N.A., as collateral agent (in such capacity, the “Collateral Agent”) governing Predecessor’s 10.75% senior secured notes due May 1, 2019 (the “2019 Notes”), (ii) the Indenture, dated as of July 6, 2012 (as amended, modified or supplemented from time to time, the “2020 Indenture”, and together with the 2019 Indenture, the “Existing Indentures”), by and among Predecessor, the subsidiary guarantors party thereto, the Indenture Trustee and the Collateral Agent, governing Predecessor’s 12.75% senior secured notes due May 1, 2020 (the “2020 Notes”), and (iii) the Indenture, dated as of September 6, 2018 (as amended, modified or supplemented from time to time, the “SPV Indenture”), by and among Community Choice Financial Issuer, LLC, a Delaware limited liability company (“CCF Issuer”), the guarantor party thereto, and Computershare Trust Company, N.A, as indenture trustee (in such capacity, the “SPV Trustee”) and collateral agent (in such capacity, the “SPV Collateral Agent”) governing CCF Issuer’s 9.00% senior secured notes due September 6, 2020 (the “Secured Notes”), (f) certain investment funds associated with Diamond Castle Holdings and Golden Gate Capital (each, a “Sponsor,” and collectively, the “Sponsors”) and (g) CCF Issuer as revolving lender (the “Revolving Lender”) under the Credit Agreement, dated as of September 6, 2018 (as amended, modified, supplemented, or otherwise restated from time to time, the “Revolving Credit Agreement”), by and among CCF OpCo, CCF Intermediate, the subsidiary guarantors party thereto, GLAS Trust Company LLC as administrative agent, and the Revolving Lender. Substantially concurrent with the execution and delivery of, and pursuant to, the Restructuring Agreement, on December 12, 2018 (the “Closing Date”) the Predecessor consummated a number of transactions contemplated thereby (the “Restructuring”), which satisfied Predecessor’s obligation to execute a Deleveraging Transaction (as defined in the Revolving Credit Agreement) as required under the Victory Park Revolver and the SPV Indenture. The Deleveraging Transaction was effected by way of an out‑of‑court strict foreclosure transaction, pursuant to which the Collateral Agent under the Existing Indentures, acting at the direction of certain beneficial holders holding more than 50% of the 2019 Notes and the beneficial holders of 100% of the 2020 Notes, exercised remedies whereby all right, title and interest in and to all of the assets of the Company that constitute collateral with respect to the Existing Indentures, including the issued and outstanding equity interests in certain of the Company’s direct subsidiaries, were transferred to CCF OpCo. CCF OpCo is an indirect wholly owned subsidiary of the Company. As a result of the strict foreclosure, all obligations represented by the 2019 Notes and 2020 Notes were extinguished, and holders of the 2019 Notes and 2020 Notes received a pro rata share of $276.9 million of the newly‑issued 10.750% Senior PIK Notes due 2023 (the “PIK Notes”) and 850,000 Class A common units of limited liability company interest (“Class A Units”) issued by the Company. Additionally, the holders of Secured Notes received their pro rata share of 150,000 Class B common units of limited liability company interest (“Class B Units”) issued by the Company, and Predecessor’s existing equity holders, including the Sponsors, are entitled to receive a pro rata share of up to 52,631.6 of the Company’s Class C common units of limited liability company interest (“Class C Common Units”). Furthermore, we may in the future issue Class M common units of limited liability company interest (“Class M Common Units” and together with Class A Common Units, Class B Common Units and Class C Common Units, the “Common Units”) pursuant to an equity incentive plan. In connection with the Restructuring, the SPV Indenture was amended and restated to, among other things, extend the maturity date of the Secured Notes from September 6, 2020 to June 15, 2023. The Class A Common Units and Class B Common Units (which Class B Common Units represented 15.0% of the aggregate number of the Company’s issued and outstanding Common Units on December 12, 2018, subject to adjustment for any future issuances of common units (i) in consideration for the redemption of the PIK Notes (“Redemption Units”), or (ii) in connection with the issuance of any additional debt securities (“Additional Financing Units”), such that they continue to represent 15.0% of the issued and outstanding Common Units (including such Redemption Units and Additional Financing Units, but subject to dilution from any new management equity plan)) will entitle the holders thereof to voting rights (in each case, subject to the limitations in the governing documents of the Company). Following the Class C Distribution Trigger Time, Class C Common Units will be entitled to up to 5.0% of distributions from the Company. The Class C Common Units shall be subject to dilution from any new management equity plan and other common units and other equity interests of the Company that may be issued after the effective date of the Deleveraging Transaction. In addition, in connection with the Restructuring, CCFI Funding II LLC, a non‑guarantor subsidiary of CCF OpCo, entered into an amendment to the Amended and Restated Loan and Security Agreement, dated as of April 25, 2017 (as amended, modified or supplemented from time to time, the “Ivy Credit Agreement”) pursuant to which, among other things, our borrowings under the Ivy Credit Agreement were increased from $63,500 to $70,000 A summary of the Company’s significant accounting policies follows: Basis of presentation: Upon the effective date of the Restructuring, the Company applied business combination accounting which resulted in the creation of a new entity for financial reporting purposes. As a result of the application of business combination accounting, as well as the effects of the implementation of the Restructuring, the Consolidated Financial Statements on or after December 12, 2018 being not comparable with the Consolidated Financial Statements prior to that date. Refer to Note 14. Business Combinations for a discussion of the Restructuring and the related impact of business combination accounting on the consolidated financial statements. The Company’s financial condition as of December 31, 2018 reflects the financial condition and results of operations of the Company. Due to the timing of the Restructuring, the results of operations for the year ended December 31, 2018 reflect the results of operations of the Predecessor for the period prior to December 12, 2018, and the Company’s consolidated results for the period from December 12, 2018 through December 31, 2018. The Company’s financial condition and results of operations for the years ended December 31, 2017 and 2016 reflects the financial condition and results of operations of the Predecessor. References to “Successor” or “Successor Company” relate to the financial position and results of operations of the reorganized Company subsequent to December 12, 2018. References to “Predecessor” or “Predecessor Company” refer to the financial position and results of operations of Community Choice Financial Inc. on and before December 12, 2018. Business combinations: The Company accounts for business combinations under the acquisition method of accounting. Under this method, acquired assets, including separately identifiable intangible assets, and any assumed liabilities are recorded at their acquisition date estimated fair value. The excess of purchase price over the fair value amounts assigned to the assets acquired and the liabilities assumed represents the goodwill amount resulting from the Restructuring. Determining the fair value of assets acquired and liabilities assumed involves the use of significant estimates and assumptions. Basis of consolidation: The accompanying consolidated financial statements include the accounts of CCF. All significant intercompany accounts and transactions have been eliminated in consolidation. Use of estimates: The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to change relate to the determination of the allowance for loan losses, the valuation of goodwill, the value of stock based compensation and the valuation of deferred tax assets and liabilities. Business Segments: FASB Accounting Standards Codification (“ASC”) Topic 280 requires that a public enterprise report a measure of segment profit or loss, certain specific revenue and expense items, segment assets, information about the way operating segments were determined and other items. The Company reports operating segments in accordance with FASB ASC Topic 280. Operating segments are components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in determining how to allocate resources and assess performance. The Company operates in two segments: Retail financial services and Internet financial services. Equity method investments: Entities and investments over which the Company exercises significant influence over the activities of the entity but which do not meet the requirements for consolidation are accounted for using the equity method of accounting pursuant to ASC 323, whereby the Company records its share of the underlying income or loss of these entities. Intercompany profit arising from transactions with affiliates is eliminated to the extent of its beneficial interest. Equity in losses of equity method investments is not recognized after the carrying value of an investment, including advances and loans, has been reduced to zero, unless guarantees or other funding obligations exist. On September 30, 2017, the Predecessor entered into a joint venture with a third party to offer insurance products through select retail locations in a certain market. The third party manages the joint venture. Revenue recognition: Transactions include loans, credit service fees, check cashing, bill payment, money transfer, money order sales, and other miscellaneous products and services. The recognized revenue from these transactions is classified in the following categories: Finance receivables fees – Advance fees and direct costs incurred for the origination of secured and unsecured short-term and medium-term consumer loans are deferred and amortized over the loan period using the interest method. Revenue on loans determined to be troubled debt restructurings are recognized at the impaired loans' original interest rates until the impaired loans are charged off or paid by the customer. Revenues from short-term and medium-term consumer loans are recognized and the performance obligation is satisfied over the term of the loan. Credit service fees - Credit service organization (“CSO”) fees are recognized over the arranged credit service period. ASC 606 requires product sales to be allocated based on performance obligation. CSO performance obligations include the guarantee and the arrangement of the loan. The guarantee portion of the fees are recognized over the period of the loan as the guarantee represents the primary performance obligation. The arrangement of the loan represents a small portion of the CSO fee, and the net impact resulting from the adoption of ASC 606 for this portion of the loan would not be material. Credit service fees are recognized and the performance obligation is satisfied over the term of the related loan. Check cashing fees - The full amount of the check cashing fee is recognized as revenue at the time of the transaction. The revenue is recognized and the performance obligation is satisfied at the time the service is provided. Card fees and Other - The Company acts in an agency capacity regarding bill payment services, money transfers, card products, and money orders offered and sold at its retail locations. The Company records the net amount retained as revenue because the supplier is the primary obligor in the arrangement, the amount earned by the Company is fixed, and the supplier is determined to have the ultimate credit risk. The revenue is recognized and the performance obligation is satisfied at the time the service is provided. Disaggregation of revenues – Revenues for finance receivable and credit service fees are recognized over the term of the loan and were $15,394 and $260,776 for the Successor and Predecessor periods of 2018, respectively. Revenues for check cashing and card fees, and other are recognized at the time of service and were $3,586 and $$66,482 for the Successor and Predecessor periods of 2018, respectively. Cash and cash equivalents: Cash and cash equivalents include cash on hand and short-term investments with original maturities of three months or less. At times, the Company may maintain deposits with banks in amounts in excess of federal depository insurance limits, but believes any such amounts do not represent significant credit risk. Restricted cash: Restricted cash represents cash used to meet state licensing requirements or compensating balances, and is restricted as to withdrawal or usage. Finance receivables: Finance receivables consist of short term and medium-term consumer loans. Short-term consumer loans can be unsecured or secured with a maturity up to ninety days. Unsecured short-term loan products typically range in principal from $100 to $1,000, with a maturity between fourteen and thirty days, and include a written agreement to defer the presentment of the customer’s personal check or preauthorized debit for the aggregate amount of the advance plus fees. This form of lending is based on applicable laws and regulations which vary by state. State statutes vary from charging fees of 15% to 20%, to charging interest at 25% per annum plus origination fees. The customers repay the cash advance by making cash payments or allowing a check or preauthorized debit to be presented. Secured consumer loans with a maturity of ninety days or less are included in this category and represented 12.8% and 14.5% of short-term consumer loans at December 31, 2018 and 2017, respectively. In certain states, in compliance with law, we offer an extended payment plan for all borrowers. This extended payment plan is advertised to all customers where the program is offered, either via pamphlet or by being posted at the store at the time of the consumer loan. This payment plan is available to all customers in these states upon request and is not contingent on the borrower’s repayment status or further underwriting standards. The term is extended to roughly four payments over eight weeks. If customers do not make these payments, then their held check is deposited. Gross loan receivables subject to these repayment plans represented $135 of the $89,808 total receivables at December 31, 2018 and $184 of the $113,368 total receivables at December 31, 2017. Medium-term consumer loans can be unsecured or secured with a maturity greater than ninety days and up to thirty-six months. Unsecured medium-term products typically range from $100 to $5,000, and are evidenced by a promissory note with a maturity between three and thirty-six months. These consumer loans vary in structure depending upon the applicable laws and regulations where they are offered. The medium-term consumer loans are payable in installments or provide for a line of credit with periodic payments. Secured consumer loans with a maturity greater than ninety days represented 13.7% and 12.6% of medium-term consumer loans at December 31, 2018 and 2017, respectively. Allowance for loan losses: Provisions for loan losses are charged to income in amounts sufficient to maintain an adequate allowance for loan losses and an adequate accrual for losses related to guaranteed loans processed for third-party lenders under the CSO program. The factors used in assessing the overall adequacy of the allowance for loan losses, the accrual for losses related to guaranteed loans made by third-party lenders and the resulting provision for loan losses include an evaluation by product, by market based on historical loan loss experience, and delinquency of certain medium-term consumer loans. The Company evaluates various qualitative factors that may or may not affect the computed initial estimate of the allowance for loan losses, by using internal valuation inputs including historical loan loss experience, delinquency, overall portfolio quality, and current economic conditions. For short term unsecured consumer loans, the Company’s policy is to charge off loans when they become past due. The Company’s policy dictates that, where a customer has provided a check or ACH authorization for presentment upon the maturity of a loan, if the customer has not paid off the loan by the due date, the Company will deposit the customer’s check or draft the customer’s bank account for the amount due. As a result, the Company did not have any nonaccrual loans as of December 31, 2018 or December 31, 2017. If the check or draft is returned as unpaid, all accrued fees and outstanding principal are charged-off as uncollectible. For short term secured loans, the Company’s policy requires that balances be charged off when accounts are either thirty or sixty days past due depending on the product. The Company accrues interest on past-due loans until charge off. The amount of the resulting charge-off includes unpaid principal, accrued interest and any uncollected fees, if applicable. For medium term secured and unsecured consumer loans that have a term of one year or less, the Company’s policy requires that balances be charged off when accounts are sixty days past due. For medium term secured and unsecured consumer loans that have an initial maturity of greater than one year, the Company’s policy requires that balances be charged off when accounts are ninety-one days past due. The Company accrues interest on past-due loans until charge off. The amount of the resulting charge-off includes unpaid principal, accrued interest and any uncollected fees, if applicable. In certain markets, the Company reduced interest rates and favorably changed payment terms for medium-term consumer loans to assist borrowers in avoiding default and to mitigate risk of loss. These reduced interest rates and changed payment terms were limited to loans that the Company believed the customer had the ability to pay in the foreseeable future. These loans were accounted for as troubled debt restructurings and represent the only loans considered impaired due to the nature of the Company’s charge-off policy. Recoveries of amounts previously charged off are recorded to the allowance for loan losses or the accrual for third-party losses in the period in which they are received. Card related pre-funding and receivables: The Company acts as an agent for Insight, marketing prepaid debit cards. Property, leasehold improvements and equipment: Leasehold improvements and equipment are carried at cost. Depreciation is provided principally by straight-line methods over the estimated useful lives of the assets or the lease term, whichever is shorter. In connection with the Restructuring on December 12, 2018, the estimated fair value of property, leasehold improvements and equipment was determined using a market approach and a cost replacement approach. The useful lives of leasehold improvements and equipment by class are as follows: Years Furniture & fixtures 7 Leasehold improvements Life of Lease Equipment 3 - 7 Vehicles 5 Capital leases & maintenance Life of Lease Buildings 39 Deferred loan origination costs: Direct costs incurred for the origination of loans, which consist mainly of direct and employee-related costs, are deferred and amortized to loan fee income over the contractual lives of the loans using the interest method. Unamortized amounts are recognized as income at the time that loans are paid in full. Goodwill and other intangible assets: Goodwill, or cost in excess of fair value of net assets of the companies acquired, is recorded at its carrying value and is periodically evaluated for impairment. Goodwill in the Successor period represents amounts recognized in connection with the Restructuring on December 12, 2018. The Company tests the carrying value of goodwill and other intangible assets annually as of December 31 or when the events and circumstances warrant such a review. One of the methods for this review is performed using estimates of future cash flows. If the carrying value of goodwill or other intangible assets is considered impaired, an impairment charge is recorded for the amount by which the carrying value of the goodwill or intangible assets exceeds its fair value. Changes in estimates of cash flows and fair value, however, could affect the valuation. On July 1, 2016, the Predecessor entered into a swap transaction through which it divested interests in Illinois, Kansas, Missouri, and Utah, as described in Note 14. The Predecessor provided a version of a new projection model which was based on the potential effects of proposed CFPB rules as the Predecessor understood the impact at that time. The methodology for determining the fair value was a combination of quoted market prices, prices of comparable businesses, discounted cash flows and other valuation techniques. These items are considered level 3 inputs for determining fair value. The test concluded that the Retail financial services reporting unit had an impairment of $28,949 as of July 1, 2016. For the year ended December 31, 2016, the Predecessor conducted its annual test for impairment of goodwill for the Retail financial services reporting unit and concluded that there was no impairment for the Retail services reporting unit. The methodology for determining the fair value was a combination of quoted market prices, prices of comparable businesses, discounted cash flows and other valuation techniques. For the year ended December 31, 2017, the Predecessor conducted its annual test for impairment of goodwill for the Retail financial services reporting unit and concluded that an impairment for the Retail services reporting unit of $113,753 should be taken. The methodology for determining the fair value was a combination of quoted market prices, prices of comparable businesses, discounted cash flows and other valuation techniques. Goodwill for the Retail financial services reporting unit was fully impaired as of December 31, 2017. In connection with the Restructuring on December 12, 2018, the Company recognized goodwill and other intangible assets of $14,451. The Company’s other intangible assets consist of non-compete agreements, customer lists, trade names, and internally developed software. The amounts recorded for other intangible assets are amortized using the straight-line method over three, five, or seven years. Intangible amortization expense for the Successor period ended December 31, 2018 was $23, and for the Predecessor period ended December 12, 2018, and for the Predecessor years ended December 31, 2017, and 2016 was $630, $496 and $664, respectively. Deferred debt issuance costs: Deferred debt issuance costs are amortized using the interest method over the life of the related note payable agreement. Amortization is included as a component of interest expense in the consolidated statements of operations. Deferred revenue: The Company’s deferred revenue is comprised of an upfront fee received under an agency agreement to offer wire transfer services at the Company’s branches. The deferred revenue is recognized over the contract period on a straight-line basis. Deferred rent: The Company leases premises under agreements which provide for periodic increases over the lease term. Accordingly, timing differences between the amount paid for rent and the amount expensed under the straight line method, are recorded in accounts payable and accrued liabilities in the accompanying consolidated balance sheets. Lease Termination Payable : The Company records a liability in the consolidated balance sheets for the remaining lease obligations with the corresponding lease termination expense for closed retail locations disclosed in the operating expenses section, and closed corporate locations disclosed in the corporate and other expenses section, of the consolidated statements of operations, respectively. Self-Insurance Liability: The Company is self-insured for employee medical benefits subject to certain loss limitations. The incurred but not reported liability (“IBNR”) represents an estimate of the cost of unreported claims based on historical claims reporting. The Company monitors the continued reasonableness of the assumptions and methods used to estimate the IBNR liability each reporting period. Advertising and marketing costs: Costs incurred for producing and communicating advertising, and marketing over the internet are charged to operations when incurred or the first time advertising takes place. Advertising and marketing expense for the Successor period ended December 31, 2018 was $95, and for the Predecessor period ended December 12, 2018 and for the Predecessor years ended December 31, 2017, and 2016 were $4,643, $7,262 and $6,831, respectively. Corporate level advertising and marketing expense for the Successor period ended December 31, 2018 was $11, and for the Predecessor period ended December 12, 2018, and for the Predecessor years ended December 31, 2017 and 2016 were $116, $291, and $447, respectively. Operating expenses: The direct costs incurred in operating the Company’s store and call center operations have been classified as operating expenses. Operating expenses include salaries and benefits of employees, provision for loan losses, rent and other occupancy costs, depreciation and amortization of branch property and equipment, armored services and security costs, and other direct costs. District and regional managers’ salaries are included in corporate expenses. Preopening costs: New store preopening costs are expensed as incurred. Impairment of long-lived assets: The Company evaluates all long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. Impairment is recognized when the carrying amount of these assets cannot be recovered by the undiscounted net cash flows they will generate. Income taxes: Deferred income taxes are recorded to reflect the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. Income tax expense represents current tax obligations and the change in deferred tax assets and liabilities. The Company recognizes the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has greater than 50% likelihood of being realized upon ultimate settlement. Interest and penalties on income taxes are charged to income tax expense. Governmental regulation: The Company is subject to various state and federal laws and regulations, which are subject to change and which may impose significant costs or limitations on the way the Company conducts or expands its business. Certain limitations include among other things imposed limits on fee rates and other charges, the number of loans to a customer, a cooling off period, the number of permitted rollovers and required licensing and qualification. In most instances, state law provides the statutory and regulatory framework for the products the Company offers in those states, in instances where the Company is making a loan to a consumer, certain federal laws also impact the business. The Company’s consumer loans are subject to federal laws and regulations, including the Truth-in-Lending Act (“TILA”), the Equal Credit Opportunity Act (“ECOA”), the Fair Credit Reporting Act (“FCRA”), the Gramm-Leach-Bliley Act (“GLBA”), the Bank Secrecy Act, the Money Laundering Control Act of 1986, the Money Laundering Suppression Act of 1994, and the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act (the “PATRIOT Act”), Title X of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (“Dodd-Frank”), and the regulations promulgated for each. Among other things, these laws require disclosure of the principal terms of each transaction to every customer, prohibit misleading advertising, protect against discriminatory lending practices, proscribe unfair credit practices and prohibit creditors from discriminating against credit applicants on the basis of race, sex, age or marital status. The GLBA and its implementing regulations generally require the Company to protect the confidentiality of its customers’ nonpublic personal information and to disclose to the Company’s customers its privacy policy and practices. On October 5, 2017, the Consumer Financial Protection Bureau (“CFPB”) released its final Payday, Vehicle Title and Certain High-Cost Installment Loan Rules (“CFPB Rule”). The CFPB Rule was published in the Federal Register on November 17, 2017, prior to the resignation of the CFPB’s Director. On February 6, 2019, however, the CFPB proposed to rescind certain provisions of the CFPB Rule, specifically to repeal the portion of the rule that included an ability-to-repay requirement, which the CFPB now refers to as the “mandatory underwriting provisions,” and to delay the compliance date for the mandatory underwriting provisions until November 19, 2020. In addition to state regulatory examinations that assess the Company’s compliance with state and federal laws and regulatio

Finance Receivables, Credit Qua

Finance Receivables, Credit Quality Information	12 Months Ended
	Dec. 31, 2018
Finance Receivables, Credit Quality Information
Finance Receivables, Credit Quality Information	Note 2. Finance Receivables, Credit Quality Information and Allowance for Loan Losses Finance receivables represent amounts due from customers for advances at December 31, 2018 and December 31, 2017 consisted of the following: December 31, December 31, 2018 2017 Successor Predecessor Short-term consumer loans: Secured $ 6,908 $ 9,608 Unsecured 46,871 56,857 Total short-term consumer loans 53,779 66,465 Medium-term consumer loans Secured 4,936 5,932 Unsecured 31,093 40,971 Total medium-term consumer loans 36,029 46,903 Total gross receivables 89,808 113,368 Unearned advance fees, net of deferred loan origination costs (1,970) (2,702) Finance receivables before allowance for loan losses 87,838 110,666 Allowance for loan losses (3,474) (16,327) Finance receivables, net $ 84,364 $ 94,339 Finance receivables, net Current portion $ 81,093 $ 89,707 Non-current portion 3,271 4,632 Total finance receivables, net $ 84,364 $ 94,339 Changes in the allowance for the loan losses by product type for the Successor period ended December 31, 2018 are as follows: Allowance as Balance Balance Receivables a percentage 12/13/2018 Provision Charge-Offs Recoveries 12/31/2018 12/31/2018 of receivables Short-term consumer loans $ — $ 1,180 $ (1,038) $ 1,876 $ 2,018 $ 53,779 3.75 % Medium-term consumer loans — 799 — 657 1,456 36,029 4.04 % $ — $ 1,979 $ (1,038) $ 2,533 $ 3,474 $ 89,808 3.87 % The provision for loan losses for the Successor period ended December 31, 2018 also includes losses from returned items from check cashing of $187. The Company evaluates all short-term and medium-term consumer loans collectively for impairment, except for individually evaluating certain unsecured medium-term loans that have been modified and classified as troubled debt restructurings. In certain markets, the Company reduced interest rates and favorably changed payment terms for certain unsecured medium-term consumer loans to assist borrowers in avoiding default and to mitigate risk of loss. The provision and subsequent charge off related to these loans totaled $3 and is included in the provision for medium-term consumer loans for the Successor period ended December 31, 2018. For these loans evaluated for impairment, there were $1 of payment defaults during the Successor period ended December 31, 2018. The troubled debt restructurings during the Successor period ended December 31, 2018 are subject to an allowance of $1 with a net carrying value of $3 at December 31, 2018. Changes in the allowance for the loan losses by product type for the Predecessor period ended December 12, 2018 are as follows: Allowance as Balance Balance Receivables a percentage 1/1/2018 Provision Charge-Offs Recoveries 12/12/2018 12/12/2018 of receivables Short-term consumer loans $ 2,697 $ 38,012 $ (69,716) $ 31,825 $ 2,818 $ 60,780 4.64 % Medium-term consumer loans 13,630 29,815 (33,911) 4,027 13,561 40,600 33.40 % $ 16,327 $ 67,827 $ (103,627) $ 35,852 $ 16,379 $ 101,380 16.16 % The provision for loan losses for the Predecessor period ended December 12, 2018 also includes losses from returned items from check cashing of $5,013. The provision for short-term consumer loans of $38,012 is net of debt sales of $1,188 and the provision for medium-term consumer loans of $29,815 is net of debt sales of $1,196. The provision and subsequent charge off related to these troubled debt restructurings totaled $111 and is included in the provision for medium-term consumer loans for the Predecessor period ended December 12, 2018. For these loans evaluated for impairment, there were $210 of payment defaults during the Predecessor period ended December 12, 2018. The troubled debt restructurings during the Predecessor period ended December 12, 2018 are subject to an allowance of $41 with a net carrying value of $64 at December 12, 2018. Changes in the allowance for the loan losses by product type for the Predecessor year ended December 31, 2017 are as follows: Allowance as Balance Balance Receivables a percentage 1/1/2017 Provision Charge-Offs Recoveries 12/31/2017 12/31/2017 of receivable Short-term consumer loans $ 2,223 $ 46,240 $ (91,072) $ 45,306 $ 2,697 $ 66,465 4.06 % Medium-term consumer loans 13,996 51,329 (57,263) 5,568 13,630 46,903 29.06 % $ 16,219 $ 97,569 $ (148,335) $ 50,874 $ 16,327 $ 113,368 14.40 % The provision for loan losses for the Predecessor year ended December 31, 2017 also includes losses from returned items from check cashing of $5,966. The provision for short-term consumer loans of $46,240 is net of debt sales of $1,199 and the provision for medium-term consumer loans of $51,329 is net of debt sales of $1,555. The provision and subsequent charge off related to these troubled debt restructurings totaled $256 and is included in the provision for medium-term consumer loans for the Predecessor year ended December 31, 2017. For these loans evaluated for impairment, there were $432 of payment defaults during the Predecessor year ended December 31, 2017. The troubled debt restructurings during the Predecessor year ended December 31, 2017 are subject to an allowance of $80 with a net carrying value of $146 at December 31, 2017. Changes in the allowance for the loan losses by product type for the Predecessor year ended December 31, 2016 are as follows: Allowance as Balance Balance Receivables a percentage 1/1/2016 Provision Charge-Offs Recoveries 12/31/2016 12/31/2016 of receivable Short-term consumer loans $ 3,676 $ 37,906 $ (101,069) $ 61,710 $ 2,223 $ 61,589 3.61 % Medium-term consumer loans 20,216 46,836 (60,831) 7,775 13,996 51,431 27.21 % $ 23,892 $ 84,742 $ (161,900) $ 69,485 $ 16,219 $ 113,020 14.35 % The provision for loan losses for the Predecessor year ended December 31, 2016 also includes losses from returned items from check cashing of $6,056. The provision for short-term consumer loans of $37,906 is net of debt sales of $1,484 and the provision for medium-term consumer loans of $46,836 is net of debt sales of $2,606. The provision and subsequent charge off related to troubled debt restructurings totaled $669 and is included in the provision for medium-term consumer loans for the Predecessor year ended December 31, 2016. For these loans evaluated for impairment, there were $1,279 of payment defaults during the Predecessor year ended December 31, 2016. The troubled debt restructurings during the Predecessor year ended December 31, 2016 are subject to an allowance of $219 with a net carrying value of $660 at December 31, 2016. The Company has subsidiaries that facilitate third party lender loans. Changes in the accrual for third-party lender losses for the Successor period ended December 31, 2018, and the Predecessor period ended December 12, 2018, and for the Predecessor years ended December 31, 2017, and 2016 were as follows: December 31, December 12, Years Ended December 31, 2018 2018 2017 2016 Successor Predecessor Predecessor Predecessor Short-term balance, beginning of period $ $ $ $ Provision for loan losses Charge-offs, net Short-term balance, end of period $ $ $ $ Medium-term balance, beginning of period $ $ $ $ Provision for loan losses - Charge-offs, net Medium-term balance, end of period $ $ $ $ Total balance, beginning of period $ $ $ $ Provision for loan losses Charge-offs, net Total balance, end of period $ $ $ $ The Company offers a CSO product in Ohio and Texas to assist consumers in obtaining credit with unaffiliated third-party lenders. Total gross finance receivables for which the Company has recorded an accrual for third-party lender losses totaled $34,144 and $36,967 at December 31, 2018 and 2017, respectively, and the corresponding guaranteed consumer loans are disclosed as an off-balance sheet arrangement. The total gross finance receivables for the Ohio CSO product consist of $30,490 and $31,341 in short-term and $303 and $1,166 in installment loans at December 31, 2018 and 2017, respectively. The total gross finance receivables for the Texas CSO product consist of $3,351 and $4,460 in short-term loans at December 31, 2018 and 2017, respectively. The provision for third-party lender losses of $24,258 and $32,666 for the Predecessor period ended December 12, 2018 and the Predecessor year ended December 31, 2017 is net of debt sales of $934 and $988, respectively. For the Ohio CSO Program, the Company was required to purchase $2,082, $46,368, and $43,584 of short-term and $17, $669, and $638 of installment loans during the Successor period ended December 31, 2018, Predecessor period ended December 12, 2018, and the Predecessor year ended December 31, 2017, respectively. As these loans were in default when purchased, they met the Company’s policy and were fully charged-off at acquisition. The Company recognized recoveries of $1,216, $29,912, and $23,557 of short-term and $19, $270, and $305 of installment collections on these loans during the Successor period ended December 31, 2018, Predecessor period ended December 12, 2018, and the Predecessor year ended December 31, 2017, respectively. For the Texas CSO Program, the Company was required to purchase $485, $11,293, and $17,542 of short-term loans during the Successor period ended December 31, 2018, Predecessor period ended December 12, 2018, and the Predecessor year ended December 31, 2017, respectively. As these loans were in default when purchased, they met the Company’s policy and were fully charged-off at acquisition. The Company recognized recoveries of $270, $4,123, and $6,888 of short-term collections on these loans during the Successor period ended December 31, 2018, Predecessor period ended December 12, 2018, and the Predecessor year ended December 31, 2017, respectively. The Company considers the near term repayment performance of finance receivables as its primary credit quality indicator. The Company performs credit checks through consumer reporting agencies on certain borrowers. If a third-party lender provides the advance, the applicable third-party lender decides whether to approve the loan and establishes all of the underwriting criteria and terms, conditions, and features of the customer’s loan agreement. The aging of receivables at December 31, 2018 and 2017 are as follows : December 31, 2018 December 31, 2017 Successor Predecessor Current finance receivables $ % $ % Past due finance receivables (1 - 30 days) Secured short-term consumer loans % % Unsecured short-term consumer loans % % Short-term consumer loans % % Secured medium-term consumer loans % % Unsecured medium-term consumer loans % % Medium-term consumer loans % % Total past due finance receivables (1 - 30 days) % % Past due finance receivables (31 - 60 days) Secured medium-term consumer loans % % Unsecured medium-term consumer loans % % Medium-term consumer loans % % Total past due finance receivables (31 - 60 days) % % Past due finance receivables (61 - 90 days) Secured medium-term consumer loans - - % Unsecured medium-term consumer loans - % % Medium-term consumer loans % % Total past due finance receivables (61 - 90 days) % % Total delinquent % % $ % $ %

Related Party Transactions and

Related Party Transactions and Balances	12 Months Ended
	Dec. 31, 2018
Related Party Transactions and Balances
Related Party Transactions and Balances	Note 3. Related Party Transactions and Balances Eugene Schutt and Jennifer Adams Baldock, each an independent member of our Board of Directors, are lenders to Ivy Funding Nine LLC, the lender to our non-guarantor subsidiary. Mr. Schutt and Ms. Baldock loaned 0.28% and 0.04% of the total available credit extended by Ivy Funding Nine LLC. The Company paid $1,067 during the Successor period ended December 31, 2018, and $10,021 during the Predecessor period ended December 12, 2018, to Ivy Funding, which represents payments of interest and fees. William Saunders, Kyle Hanson, and Michael Durbin, our Chairman and Chief Executive Officer, President, and Chief Financial Officer, respectively, through trusts of which each is either, directly or indirectly through their family, the trustee and/or settlor has an interest in BusinessPhone.com LLC, Account Logic LLC, AdTrek LLC and Speech IQ LLC, entities that provide to the Company telecommunications and internet services, fraud detection, advertising and marketing support and speech analytics, respectively. Messrs. Saunders, Durbin and Hanson have interests of 5%, 10% and 35%, respectively. During Predecessor period ended December 12, 2018, the company paid $8,784 to BusinessPhone.com LLC, $881 to Account Logic LLC, $258 to AdTrek LLC and $147 to Speech IQ LLC.

Property, Leasehold Improvement

Property, Leasehold Improvements and Equipment	12 Months Ended
	Dec. 31, 2018
Property, Leasehold Improvements and Equipment
Property, Leasehold Improvements and Equipment	Note 4. Property, Leasehold Improvements and Equipment At December 31, 2018 and 2017, property, leasehold improvements and equipment consisted of the following: December 31, December 31, 2018 2017 Successor Predecessor Furniture & fixtures $ 11,494 $ 25,677 Leasehold improvements 42,350 50,400 Equipment 6,601 28,744 Vehicles 2,575 3,141 63,020 107,962 Less accumulated depreciation (1,178) (81,114) $ 61,842 $ 26,848 In connection with the Restructuring on December 12, 2018, a fair value adjustment of $43,083 was recorded for property, leasehold improvements and equipment. See Note 14 for additional information regarding the Restructuring. Depreciation expense for the Successor period through December 31, 2018 was $1,178, and for the Predecessor period ended December 12, 2018, and for the Predecessor years ended December 31, 2017, and 2016 was $11,382, $13,895 and $14,439, respectively.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2018
Goodwill and Other Intangible Assets
Goodwill and Other Intangible Assets	Note 5. Goodwill and Other Intangible Assets The following table summarizes goodwill and other intangible assets as of December 31, 2018 and 2017: December 31, December 31, 2018 2017 Successor Predecessor Goodwill $ 11,288 $ — Other intangible assets, net: Trade names $ 3,062 $ 628 Favorable lease 74 — Customer lists — 144 Internally developed software — 152 $ 3,136 $ 924 In connection with the Restructuring, the Company recorded $11,288 in goodwill and $3,163 in intangible assets representing the fair values at the Restructuring date of December 12, 2018. See Note 14 for additional information regarding the Restructuring. The carrying amounts of goodwill by reportable segment at December 31, 2018 were as follows: Retail Internet Financial Services Financial Services Total Goodwill $ 11,288 $ — $ 11,288 Accumulated impairment losses — — — $ 11,288 $ — $ 11,288 The changes in the carrying amount of goodwill are summarized as follows: Predecessor Balance at December 31, 2015 $ 152,568 Other acquisitions and dispositions, net (10,329) Retail segment impairment (28,949) Balance at December 31, 2016 113,290 Other acquisitions, net 463 Retail segment impairment (113,753) Balance at December 31, 2017 — Balance at December 12, 2018 $ — Successor Balance at December 13, 2018 $ — Goodwill recognized in restructuring 11,288 Balance at December 31, 2018 $ 11,288 For the Predecessor years ending December 31, 2017 and 2016, the Company conducted its annual test for impairment of goodwill for the Retail financial services reporting unit and concluded that an impairment for the Retail services reporting unit of $113,753, and $-0-, respectively, should be taken. The methodology for determining the fair value was a combination of quoted market prices, prices of comparable businesses, discounted cash flows and other valuation techniques. Goodwill for the Retail financial services reporting unit was fully impaired as of December 31, 2017. The Predecessor performs a goodwill impairment test for the Retail services reporting unit as required when a portion of a segment is sold. The Predecessor sold its interests in Buckeye Check Cashing of Florida II (“Florida II”) in February 2016 as described in Note 14. The test resulted in no impairment of goodwill. On July 1, 2016, the Predecessor entered in to a swap transaction through which it divested interests in Illinois, Kansas, Missouri, and Utah, as described in Note 14. In June 2016, the Consumer Financial Protection Bureau published its notice of proposed rule-making on payday, vehicle title and certain high-cost installment loans which will restrict the Company’s ability to lend to consumers. At this time, we are unable to predict what the final version of these rules will be or their impact on our business. The Predecessor provided a version of a new projection model which was based on the potential effects of these rules as the Predecessor understood the impact at this time. The methodology for determining the fair value was a combination of quoted market prices, prices of comparable businesses, discounted cash flows and other valuation techniques. These items are considered level 3 inputs for determining fair value. The test concluded that the Retail financial services reporting unit had an impairment of $28,949 as of July 1, 2016. The amount of book goodwill from the acquisition of California Check Cashing Services in 2011 exceeded the amount of tax goodwill by approximately $46,775. Other intangible assets are summarized as follows: December 31, 2018 December 31, 2017 Successor Predecessor Gross Carrying Accumulated Net Carrying Gross Carrying Accumulated Net Carrying Non-compete agreements $ — $ — $ — $ 3,124 $ (3,124) $ — Favorable lease 78 (4) 74 — — — Trade names 3,085 (23) 3,062 7,224 (6,596) 628 Customer lists — — — 3,072 (2,928) 144 Internally developed software — — — 2,339 (2,187) 152 Total $ 3,163 $ (27) $ 3,136 $ 15,759 $ (14,835) $ 924 Amortization expense on specifically identifiable intangibles for the next 5 years is estimated to be: Year Ending December 31, Amount 2019 $ 515 2020 441 2021 441 2022 441 2023 441 Thereafter 857 $ 3,136 Intangible amortization expense for the Successor period ended December 31, 2018 was $23, and for the Predecessor period ended December 12, 2018, and for the Predecessor years ended December 31, 2017, and 2016 was $630, $496 and $664, respectively.

Pledged Assets and Debt

Pledged Assets and Debt	12 Months Ended
	Dec. 31, 2018
Pledged Assets and Debt
Pledged Assets and Debt	Note 6. Pledged Assets and Debt Concurrent with the execution and delivery of, and pursuant to, the Restructuring Agreement, on December 12, 2018, our Predecessor consummated a number of transactions contemplated thereby, which satisfied Predecessor’s obligation to execute a Deleveraging Transaction as required under the Victory Park Revolver and the SPV Indenture. The Deleveraging Transaction was effected by way of an out‑of‑court strict foreclosure transaction, pursuant to which the Collateral Agent under the Existing Indentures, acting at the direction of certain beneficial holders holding more than 50% of the 2019 Notes and the beneficial holders of 100% of the 2020 Notes, exercised remedies whereby all right, title and interest in and to all of the assets of the Predecessor that constitute collateral with respect to the Existing Indentures, including the issued and outstanding equity interests in certain of the Predecessor’s direct subsidiaries, were transferred to CCF OpCo. CCF OpCo is an indirect wholly owned subsidiary of the Company. As a result of the strict foreclosure, all obligations represented by the 2019 Notes and 2020 Notes were extinguished, and holders of the 2019 Notes and 2020 Notes received a pro rata share of $276,940 of the newly‑issued 10.750% PIK Notes due 2023. Senior PIK notes payable at December 31, 2018 and December 31, 2017 consisted of the following: December 31, 2018 December 31, 2017 Successor Predecessor Principal Discount Fair Value Principal Principal Senior PIK notes, 10.750% interest payable in-kind, due December 2023 $ 276,940 $ 216,144 $ 60,796 $ — $ — 276,940 216,144 60,796 — — Less current maturities — — — — — Long-term portion $ 276,940 $ 216,144 $ 60,796 $ — $ — As a result of the Restructuring and application of business combination accounting, all of the Company’s debt obligations were initially recognized at fair value at December 13, 2018. The Company has elected to apply the fair value option to the PIK Notes, which results in the notes being carried at fair value in the 2018 Successor period and future years. The Company elected the fair value option for the PIK Notes because the notes were initially recognized at a significant discount, all subsequent interest will be paid-in kind rather than in cash, and management expects it to be likely that the notes will be converted to equity upon maturity. For these reasons, management believes reporting the PIK Notes at fair value provides better information to the users of the Company’s financial statements. The fair value option was not elected for the Company’s other debt obligations because they do not have the same characteristics as the PIK Notes. The fair value of the PIK Notes was determined using an approach that considered both a Black Scholes option price methodology and the intrinsic value of the notes on an “as-if-converted” basis. This approach was selected because the PIK Notes are expected to be converted to equity upon redemption and the face value of the PIK Notes is greater than the enterprise value of the Company. Significant assumptions used in the Black Scholes option price methodology include the following: December 12, 2018 December 31, 2018 Risk-free interest rate Dividend yield Expected volatility Expected term (years) 1.00 5.00 The risk-free interest rate is based on the yield on 5-year Treasury bonds, and the expected volatility was determined using the guideline public company method. The expected term is based on when management expects the PIK Notes to be redeemed for equity. The intrinsic value at each measurement date is based on the estimated enterprise value adjusted for net debt, and assumes a redemption of all outstanding PIK at that time. An average of the allocated value from the Black Scholes option price methodology and the intrinsic value is used to estimate fair value at each measurement date. The fair value of the PIK Notes upon their issuance resulted in $209,509 in fair value discount. This amount is not reflected in either the Predecessor or Successor consolidated statement of operations. The change in the fair value of the PIK Notes during the Successor period or $6,635 has been recognized in other comprehensive income as the entire change in fair value is attributable to the instrument-specific credit risk of the PIK Notes. In the furture, we expect to measure the fair value of the PIK Notes on a quarterly basis using a similar methodology, unless there is a quoted market price that can be used instead. Interest on the PIK Notes accrues at the rate of 10.750% per annum and is payable by increasing the principal amount of the PIK Notes. Interest is payable semiannually in arrears for the prior six month period on June 15 and December 15 to the Holders of PIK Notes of record on the immediately preceding June 1 and December 1. Interest on the PIK Notes is accrued and recorded as accrued interest until June 15 and December 15, at which time the accrual is released and the additional principal amount is recorded. Accrued interest for the PIK Notes at December 31, 2018 is $1,571 and is included as a current liability on the Consolidated Balance Sheet. Senior secured notes payable at December 31, 2018 and December 31, 2017 consisted of the following: December 31, 2018 December 31, 2017 Successor Predecessor Deferred Deferred Issuance Issuance Costs and Costs and Unamortized Net Unamortized Net Principal Discount Principal Principal Discount Principal $405,000 Senior Note payable, 10.75 %, collateralized by all Guarantor Company assets, semi-annual interest payments with principal due May 2019, extinguished December 2018 $ — $ — $ — $ 237,290 $ 1,504 $ 235,786 $25,000 Senior Note payable, 12.75 %, collateralized by all Guarantor Company assets, semi-annual interest payments with principal due May 2020, extinguished December 2018 — — — 12,500 160 12,340 — — — 249,790 1,664 248,126 Less current maturities — — — — — — Long-term portion $ — $ — $ — $ 249,790 $ 1,664 $ 248,126 The extinguishment of the Senior secured notes on December 12, 2018, resulted in the elimination the remaining deferred financing costs and bond discount. Lines of credit at December 31, 2018 and December 31, 2017 consisted of the following: December 31, 2018 December 31, 2017 Successor Predecessor Deferred Deferred Issuance Net Issuance Net Principal Costs Principal Principal Costs Principal $47,000 Revolving credit, secured, interest rate as defined below, due April 2019, refinanced September 2018, collateralized by all Guarantor Company assets $ — $ — $ — $ 47,000 $ 1,871 $ 45,129 — — — 47,000 1,871 45,129 Less current maturities — — — — — — Long-term portion $ — $ — $ — $ 47,000 $ 1,871 $ 45,129 On September 6, 2018, the Predecessor completed a refinancing of its existing $47,000 revolving credit facility, with Victory Park Management, LLC (“VPC”), as administrative agent, and certain of VPC’s affiliates as lenders (the “Existing Credit Facility”). The Predecessor recorded a loss related to the refinancing transaction composed of a prepayment penalty of $8,261 and the write-off of unamortized debt issuance costs of $2,571. The Predecessor entered into a $45,000 revolving credit agreement, dated as of September 6, 2018 (the “Revolving Credit Agreement”), with certain affiliates of VPC and Community Choice Financial Issuer, LLC, a wholly-owned, subsidiary of the Company (“CCF Issuer”). Proceeds from this facility were used, along with borrowings under the Amended Loan and Security Agreement described below, cash on hand and the issuance of New 2019 Notes described below to affiliates of VPC, for the termination and satisfaction in full of the Existing Credit Facility. The Revolving Credit Agreement matures September 6, 2020, and bears interest at 9.00% per annum. Additionally, it has a make-whole provision and an unused commitment fee of 9.00% per annum, in each case, with respect to the $42,000 portion of the revolving credit facility held by CCF Issuer, which has been eliminated in consolidation. The Revolving Credit Agreement required a repayment to VPC of $3,000 on October 31, 2018 and required the Predecessor to execute a deleveraging transaction on or before November 30, 2018. The Revolving Credit Agreement also contains a cross-default to the existing Indentures, the New Secured Notes described below and the Amended Loan and Security Agreement described below. On December 12, 2018, in connection with the closing of the Restructuring, the Revolving Credit Agreement was simultaneously amended and restated. The Amended and Restated Revolving Credit Agreement allows for borrowings of up to $42,000 and has a maturity date of June 15, 2023. Borrowings under the Amended and Restated Revolving Credit Agreement bear interest at a rate of 9.00% per annum. All borrowings under the Amended and Restated Revolving Credit Agreement are secured by substantially all of the assets of CCF OpCo, CCF Intermediate Holdings LLC, a Delaware limited liability company, the sole member of CCF OpCo and our wholly owned subsidiary and certain of CCF OpCo’s subsidiaries. The Amended and Restated Credit Agreement is guaranteed by certain subsidiaries of CCF OpCo and is eliminated upon consolidation. Secured notes payable at December 31, 2018, and December 31, 2017, consisted of the following: December 31, 2018 December 31, 2017 Successor Predecessor Deferred Issuance Net Net Principal Costs Principal Principal Principal $42,000 Secured note payable, 9.00%, collateralized by all Guarantor Company assets, due June 2023 $ 42,000 $ — $ 42,000 $ — $ — 42,000 — 42,000 — — Less current maturities — — — — — Long-term portion $ 42,000 $ — $ 42,000 $ — $ — On September 6, 2018, CCF Issuer entered into an indenture with Community Choice Financial Holdings, LLC, a wholly-owned subsidiary of the Company, as guarantor, governing the issuance of $42,000 of 9.00% senior secured notes due September 6, 2020 (the “New Secured Notes”). The New Secured Notes were issued as part of a private placement exempt from the registration requirements of the Securities Act of 1933, as amended, to certain significant holders of the Company’s senior secured notes payable. The proceeds from the New Secured Notes were used to fund $42,000 in loans to the Company pursuant to the Revolving Credit Agreement described above. On December 12, 2018, in connection with the Restructuring, CCF Issuer issued an aggregate principal amount of $42,000 in Secured Notes to previous holders of Secured Notes. The Secured Notes bear interest at 9.00% per annum and mature on June 15, 2023. Pursuant to the Amended and Restated SPV Indenture, CCF Issuer and Community Choice Holdings each granted a pledge over all of their respective assets. CCF Issuer was also required to pledge its interests in the Amended and Restated Revolving Credit Agreement. The Amended and Restated SPV Indenture also contains restrictive covenants that limit our ability to incur additional indebtedness, pay dividends on or make other distributions or repurchase our capital stock or the capital stock of our subsidiaries, make certain investments, enter into certain types of transactions with affiliates, create liens or merge with or into other companies. The termination and issuance of Secured Notes, as part of the Restructuring, resulted in the elimination of the remaining deferred financing costs. The subsidiary notes payable at December 31, 2018 and December 31, 2017 consisted of the following: December 31, 2018 December 31, 2017 Successor Predecessor Deferred Deferred Issuance Net Issuance Net Principal Costs Principal Principal Costs Principal $70,000 Note, secured, 16.75%, collateralized by acquired loans, due April 2020 $ 70,000 $ 16 $ 69,984 $ 60,000 $ 744 $ 59,256 $1,425 Term note, secured, 4.25%, collateralized by financed asset, due July 2019 822 — 822 882 5 877 $1,165 Term note, secured, 4.50%, collateralized by financed asset, due May 2021 1,016 — 1,016 1,076 14 1,062 71,838 16 71,822 61,958 763 61,195 Less current maturities 884 884 119 1 118 Long-term portion $ 70,954 $ 16 $ 70,938 $ 61,839 $ 762 $ 61,077 The non-guarantor subsidiaries funding to finance loan acquisitions were the proceeds from $40,000 and $7,300 installment notes. On April 25, 2017, the Company’s non-guarantor and unrestricted subsidiary, CCFI Funding II, LLC, and Ivy Funding Nine, LLC, amended and restated its existing $40,000 note to increase the borrowing capacity up to $60,000. The $60,000 note has a maturity date of January 2019 and an interest rate of 16.75% and a monthly administrative fee of .0.75% on the outstanding principal balance of the note. The note also has a cross-default tied to the Company's revolving credit facility, dividend restrictions, borrowing base testing and a cash flow coverage test. In addition, the note contains make-whole provisions in the event of a prepayment. The proceeds from the amended note will be used to acquire loans from guarantor subsidiaries. In connection with the amendment, the other non-guarantor and unrestricted subsidiary’s, $7,300 note was satisfied in full. The September 6, 2018, amendment, among other things, increased the administrative fee to 1.2% per annum and increased the interest rate to 17.0% per annum on principal amounts over $60,000. The amendments allow for additional short term loans within the borrowing base and includes additional covenants addressing minimum cash and asset coverage tests, dividend limits, weekly operational reporting requirements, borrowing base reporting and a monthly consolidated EBITDA test. In addition, in connection with the Restructuring on December 12, 2018, CCFI Funding II LLC, a non‑guarantor subsidiary of CCF OpCo, entered into an amendment to the Amended and Restated Loan and Security Agreement, dated as of April 25, 2017 (as amended, modified or supplemented from time to time, the “Ivy Credit Agreement”) pursuant to which, among other things, our borrowings under the Ivy Credit Agreement were increased from $63,500 to $70,000. The Restructuring, resulted in the elimination of the deferred financing costs of the subsidiary notes. The Ivy Credit Agreement was amended on March 18, 2019 to extend the maturity date to April 30, 2020 and establish an interest rate of 16.75% on the entire credit facility. On July 19, 2014, a guarantor subsidiary of the Company entered in to a $1,425 term note with a non-related entity for the acquisition of a share of an airplane. We recorded our $1,069 share of the joint note, but both parties are joint and severally liable. The joint note had an outstanding balance of $1,096 at December 31, 2018 and our share of the note was $822. On May 24, 2016, a guarantor subsidiary of the Company entered into a $1,165 term note for the acquisition of a share of an airplane. The five-year maturity for all debt arrangements as of December 31, 2018 consisted of the following: Twelve months ending December 31, Total 2019 2020 2021 2022 2023 Thereafter Senior PIK notes Principal $ 276,940 $ — $ — $ — $ — $ 276,940 $ — Total senior PIK notes 276,940 — — — — 276,940 — Borrowings under secured notes Principal 42,000 — — — — 42,000 — Total borrowings under secured notes 42,000 — — — — 42,000 — Subsidiary note payable Principal 71,838 884 70,060 894 — — Total subsidiary note payable 71,838 884 70,060 894 — — — Total $ 390,778 $ 884 $ 70,060 $ 894 $ — $ 318,940 $ —

Agency Agreements

Agency Agreements	12 Months Ended
	Dec. 31, 2018
Agency Agreements
Agency Agreements	Note 7. Agency Agreements An agency agreement with Western Union, for a period of five years, was signed effective January 1, 2012, whereby the Company facilitates wire transfers and money orders via Western Union’s network. Under the agreement, the Company receives a commission for each transfer conducted. Should the Company close a location, discontinue service at an existing location, or terminate the agreement at any time during the initial term, a prorated portion of this signing bonus must be repaid. In addition, the Company is also entitled to receive certain incentive bonuses, not to exceed $500 for the duration of the agreement, related to new Western Union service locations opened or acquired or certain performance goals met during the term of the agreement. Commission revenue associated with the Western Union contract was $172 for the Successor period ended December 31, 2018, and was $3,089, $3,410, and $3,830, respectively, for the Predecessor period ended December 12, 2018, and the Predecessor years ended December 31, 2017, and 2016, and included as “Other Income” on the consolidated statements of operations. A new agency agreement with Western Union, for a period of five years, was signed effective January 1, 2017 and the Predecessor received an $11,000 signing bonus. Revenue related to the current signing bonus was $111 for the Successor period ended December 31, 2018, and was $2,089, and $2,200, respectively, for the Predecessor period ended December 12, 2018, and the Predecessor year ended December 31, 2017, and for a prior signing bonus was $2,640 for the Predecessor year ended December 31, 2016, and is included as “Other Income” on the consolidated statements of operations. The remaining deferred revenue for the signing bonus as of December 31, 2018 and 2017 was $6,600 and $8,800, respectively, and is included as “Deferred revenue” on the consolidated balance sheet. The Company also receives a bonus for signing up new stores with Western Union. Revenue related to new store bonus was $17 for the Successor period ended December 31, 2018, and was $318, $335, and $339, for the Predecessor period ended December 12, 2018, and the Predecessor years ended December 31, 2017, and 2016, respectively, and included as “Other Income” on the consolidated statements of operations. The remaining deferred revenue on the new store bonus with Western Union as of December 31, 2018 and 2017 was $920 and $1,255, respectively, and is included as “Deferred revenue” on the consolidated balance sheet. Western Union Agency Agreement New Store Bonus Bonus Total Deferred Revenue, January 1, 2018 Balance $ $ $ Western Union 2018 Revenue Deferred Revenue, December 31, 2018 Balance $ $ $ The Predecessor entered into an agency agreement with Insight Holdings which is a prepaid debit card program manager during 2009. The total amount of fees earned related to the agreement during the Successor period ended December 31, 2018 was $39, and during the Predecessor period ended December 12, 2018, and the Predecessor years ended December 31, 2017, and 2016, totaled $816, $965 and $1,082, respectively, and are included as “Other Income” on the statements of operations. At December 31, 2018 and 2017 the Company had $899 and $1,062, respectively, in card related pre-funding and receivables on its balance sheet associated with this agreement.

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
	Dec. 31, 2018
Accounts Payable and Accrued Liabilities
Accounts Payable and Accrued Liabilities	Note 8. Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities at December 31, 2018 and December 31, 2017 consisted of the following: December 31, December 31, 2018 2017 Successor Predecessor Accounts payable $ 5,594 $ 5,465 Accrued payroll and compensated absences 7,018 7,718 Wire transfers payable 1,745 2,238 Accrual for third-party losses 4,513 4,818 Unearned CSO Fees 7,510 8,029 Deferred rent — 867 Bill payment service liability 2,476 2,604 Lease termination 1,114 1,978 Other 5,452 5,849 $ 35,422 $ 39,566

Operating and Capital Lease Com

Operating and Capital Lease Commitments	12 Months Ended
	Dec. 31, 2018
Operating and Capital Lease Commitments
Operating and Capital Lease Commitments	Note 9. Operating Lease Commitments and Total Rental Expense The Company leases its facilities under various non-cancelable agreements, which require various minimum annual rentals and may also require the payment of normal common area maintenance on the properties. The total minimum rental commitment at December 31, 2018, is due as follows: Operating December 31, Leases 2019 $ 16,344 2020 9,107 2021 5,114 2022 2,863 2023 1,001 Thereafter 408 Total minimum lease payments $ 34,837 Rental expense, including common area maintenance and real estate tax expense, totaled $602 for the Successor period through December 31, 2018, and $25,840, $28,540 and $29,261 for the Predecessor period through December 12, 2018 and the Predecessor years ended December 31, 2017 and 2016, respectively. Lease termination costs were $712, $3,083 and $1,733 for the Predecessor period through December 12, 2018 and the Predecessor years ended December 31, 2017, and 2016, respectively, and the remaining operating lease obligation for closed retail locations was $1,501 and $2,796 as of December 31, 2018 and December 31, 2017, respectively.

Bonus Agreements

Bonus Agreements	12 Months Ended
	Dec. 31, 2018
Bonus Agreements
Bonus Agreements	Note 10. Bonus Agreements The Company pays a discretionary bonus or other bonuses as defined in agreements to employees based on performance. For the Successor period ended December 31, 2018, the bonuses expense related to these agreements was $140. For the Predecessor period ended December 12, 2018 and the Predecessor years ended December 31, 2017 and 2016, the bonus expense related to these agreements totaled $2,550, $4,799 and $5,939, respectively.

Concentrations of Credit Risks

Concentrations of Credit Risks	12 Months Ended
	Dec. 31, 2018
Concentrations of Credit Risks
Concentrations of Credit Risks	Note 11. Concentrations of Credit Risks The Company’s portfolio of finance receivables is comprised of loan agreements with customers living in thirty-three states and consequently such customers’ ability to honor their contracts may be affected by economic conditions in those states. Additionally, the Company is subject to regulation by federal and state governments that affect the products and services provided by the Company. To the extent that laws and regulations are passed that affect the Company’s ability to offer loans or similar products in any of the states in which it operates, the Company’s financial position could be adversely affected. The following table summarizes the allocation of the portfolio balance by state at December 31, 2018 and 2017: December 31, 2018 December 31, 2017 Successor Predecessor Balance Percentage of Balance Percentage of State Outstanding Total Outstanding Outstanding Total Outstanding Alabama $ 10,328 % $ 12,808 % Arizona 10,058 11,994 California 27,302 39,835 Mississippi 6,825 7,409 Virginia 10,328 12,018 Other retail segment states 19,578 19,696 Other internet segment states 5,389 9,608 Total $ 89,808 100.0 % $ 113,368 100.0 % The other retail segment states are: Florida, Indiana, Kentucky, Michigan, Ohio, Oregon, and Tennessee. The Retail financial services segment includes Ohio, however, for the concentration of credit risks table, other retail segment states excludes Ohio as it offers a CSO product through a third-party lender. The other internet segment states are: Alabama, Alaska, California, Delaware, Florida, Hawaii, Idaho, Illinois, Indiana, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Nevada, New Mexico, North Dakota, Ohio, Oklahoma, Oregon, Rhode Island, South Carolina, Tennessee, Texas, Utah, Virginia, Washington, Wisconsin, and Wyoming. The Company offers a CSO product in Ohio and Texas to assist consumers in obtaining credit with unaffiliated third-party lenders. Total gross finance receivables for which the Company has recorded an accrual for third-party lender losses totaled $34,144 and $36,967 at December 31, 2018 and 2017, respectively, and the corresponding guaranteed consumer loans are disclosed as an off-balance sheet arrangement. The total gross finance receivables for the Ohio CSO product consist of $30,490 and $31,341 in short-term and $303 and $1,166 in installment loans at December 31, 2018 and 2017, respectively. The total gross finance receivables for the Texas CSO product consist of $3,351 and $4,460 in short-term loans at December 31, 2018 and 2017, respectively.

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2018
Contingencies
Contingencies	Note 12. Contingencies From time-to-time the Company is a defendant in various lawsuits and administrative proceedings wherein certain amounts are claimed or violations of law or regulations are asserted. In the opinion of the Company’s management, these claims are without substantial merit and should not result in judgments which in the aggregate would have a material adverse effect on the Company’s financial statements. The State of Ohio assessed Commercial Activity Tax (CAT) for CCFI and certain subsidiaries. The assessment, which covered 2014 through 2016, totaled $274 including penalties and interest of $51. The Company believes there are substantive legal issues relating to certain amounts in the CAT assessment. As a result, the assessment was appealed and a hearing has been requested with the Taxpayer Appeals Division of the Ohio Department of Taxation. The hearing had not been scheduled as of the date of this Annual Report on Form S-1 and the outcome of the hearing cannot be reasonably estimated. If ultimately unsuccessful, the Company may be liable for the assessment, however, would also be eligible for refunds of up to $129 for FIT taxes for those years.

Employee Benefit Plan

Employee Benefit Plan	12 Months Ended
	Dec. 31, 2018
Employee Benefit Plan
Employee Benefit Plan	Note 13. Employee Benefit Plan The Company has established a salary deferral plan under Section 401(k) of the Internal Revenue Code. The plan allows eligible employees to defer a portion of their compensation. Such deferrals accumulate on a tax deferred basis until the employee withdraws the funds. The Company has elected to match 100 percent of the employee contributions not exceeding 3 percent of compensation, plus 50 percent of the employee contributions exceeding 3 percent but not to exceed 5 percent of compensation. Total expense recorded for the Company’s match was $120 for the Successor period ended December 31, 2018 and $1,401, $1,752, and $1,813 for the Predecessor period ended December 12, 2018, and the Predecessor years ended December 31, 2017 and 2016, respectively.

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2018
Business Combinations
Business Combination	Note 14. Business Combinations 2018 Restructuring On December 12, 2018, our Predecessor entered into the Restructuring Agreement. Substantially concurrent with the execution and delivery of, and pursuant to, the Restructuring Agreement, on December 12, 2018, Predecessor consummated a number of transactions contemplated thereby, which satisfied Predecessor’s obligation to execute a Deleveraging Transaction as required under the Victory Park Revolver and the SPV Indenture. The Deleveraging Transaction was effected by way of an out‑of‑court strict foreclosure transaction, pursuant to which the Collateral Agent under the Existing Indentures were, acting at the direction of certain beneficial holders holding more than 50% of the 2019 Notes and the beneficial holders of 100% of the 2020 Notes, exercised remedies whereby all right, title and interest in and to all of the assets of the Predecessor that constitute collateral with respect to the Existing Indentures, including the issued and outstanding equity interests in certain of the Predecessor’s direct subsidiaries, were transferred to CCF OpCo. CCF OpCo is an indirect wholly owned subsidiary of the CCF Holdings, LLC. Following the foreclosure on the assets of Predecessor, the Restructuring resulted in a change in control for the Company, and the impact of the Restructuring has been recognized in the Successor period of the company’s financial statements. The strict foreclosure resulted in $6,941 in transaction costs, which were expensed in the Predecessor period ended December 12, 2018. For purposes of applying business combination accounting, the fair value of the 2019 Notes and 2020 Notes extinguished of $68,301 is the consideration transferred for the equity interests in the acquired subsidiaries. The following table summarizes the estimated fair values of liabilities assumed and the assets acquired as of the Restructuring date: Consideration transferred $ 68,301 Fair value of assets acquired: Cash and cash equivalents $ 46,990 Restricted cash 950 Finance receivables, net 81,628 Card related pre-funding and receivables 1,089 Other current assets 15,602 Property, leasehold improvements and equipment, net 62,777 Other intangible assets 3,163 Security deposits 2,295 Total fair value of assets acquired 214,494 Fair value of liabilities assumed: Accounts payable and accrued liabilities 29,565 Money orders payable 4,020 Accrued interest 521 Deferred revenue and other 8,089 Unfavorable leases 2,147 Secured notes payable 42,000 Subsidiary notes payable 71,139 Total fair value of liabilities assumed 157,481 Net assets acquired 57,013 Goodwill $ 11,288 2016 Transactions On February 1, 2016, Buckeye Check Cashing of Florida, Inc., a wholly-owned subsidiary of Predecessor, completed the sale of the membership interests of Florida II to Buckeye Check Cashing of Florida III, LLC (“Buyer”). Florida II most recently operated forty-three stores in the South Florida market and was part of the Predecessor’s Retail financial service operating segment. Florida II was an unrestricted subsidiary under the Predecessor’s outstanding senior secured debt instruments. The consideration for the sale of Florida II included the following: · 1,000,000 shares of common stock of the Company held by Check Cashing USA Holdings, Inc., an affiliate of the Buyer, were assigned to the Predecessor and recorded as treasury stock of $50. In addition, stock repurchase rights associated with the shares were cancelled, resulting in the elimination of a stock repurchase obligation of $3,130. · The Predecessor was released from liability for two promissory notes totaling $10,112 that were incurred in connection with the Predecessor’s original acquisition of Florida II (the “related party Florida seller notes”). In connection with the sale, the Predecessor has also provided the Buyer with a short-term $6,000 line of credit, substantially all of which was drawn by the Buyer as part of, or concurrent with, the sale. As a result of uncertainties associated with repayment of the line of credit, the Predecessor also recognized a $3,000 loan loss reserve that has been included in the loss on sale of Florida II. The Predecessor recognized a pre-tax loss of $1,569 on the sale of Florida II, including the goodwill of $5,691 allocated to the Florida II transaction based on relative fair value. The difference between the pre-tax loss of $1,569 and tax loss of $24,062 on the sale of Florida II reflects the difference in GAAP and tax treatment of goodwill associated with an individual acquisition. On May 18, 2016, Buckeye Check Cashing of Florida, Inc. (“BCC Florida”), a wholly-owned subsidiary of Predecessor, re-acquired five south Florida retail locations, previously owned by Florida II, from the subsequent purchaser of Florida II. BCC Florida agreed to accept the assets of the five retail locations in exchange for satisfying the Buyer’s remaining obligation of the line of credit from the sale of Florida II, which had a balance of $4,821. The transaction resulted in a pre-tax gain of $296 which is included with corporate expenses on the consolidated statement of operations. On July 1, 2016, the Predecessor’s indirect subsidiaries, Checksmart Financial Company, Cash Central of Mississippi, LLC, Buckeye Check Cashing of Alabama, LLC, Buckeye Check Cashing of Arizona, Inc., and Buckeye Check Cashing, Inc., entered into a swap transaction (the “Transaction”) with QC Holdings, Inc., and QC Financial Services, Inc. (collectively “QC”). As part of the Transaction, Predecessor subsidiaries acquired QC Financial Services of California, Inc., which operates sixty retail locations, and thirty-eight retail locations in Ohio, Mississippi, Arizona and Alabama from QC. These new stores were accounted for as an acquisition. Also as part of the Transaction, the Predecessor transferred to QC, Buckeye Check Cashing of Illinois LLC, Buckeye Check Cashing of Kansas LLC, Buckeye Title Loans of Kansas LLC, Buckeye Check Cashing of Missouri LLC, Buckeye Title Loans of Missouri LLC, Buckeye Check Cashing of Utah, Inc., and Buckeye Title Loans of Utah LLC, and the thirty-three retail locations operated by these entities. Other than the transfer of the equity interests and assets, the transaction did not provide for the payment or receipt of any other consideration by the Predecessor subsidiaries or by QC, other than customary post-closing adjustments. In entering into the transaction, the Predecessor and QC each concluded that the fair value of the equity interests and other assets received by QC are substantially equal to the net value of the equity interests and other assets received by the Predecessor. The following table summarizes the estimated fair value of the assets acquired at the date of acquisition. Fair value of total consideration transferred $ 11,002 Recognized amounts of identifiable assets acquired Finance receivables, net $ 9,065 Leasehold improvements and equipment, net 563 Identifiable intangible assets 323 Total identifiable assets 9,951 Goodwill $ 1,051 The following table summarizes the estimated fair value of the assets divested at the date of the acquisition. Fair value of total consideration received $ 11,002 Recognized amounts of identifiable assets sold and liabilities assumed Finance receivables, net $ 6,834 Leasehold improvements and equipment, net 787 Identifiable goodwill 5,982 Other liabilities (64) Total identifiable assets, net 13,539 Loss on transaction $ (2,537) There were no other significant business combinations during years ended December 31, 2018 and 2017.

Stock Based Compensation

Stock Based Compensation	12 Months Ended
	Dec. 31, 2018
Stock Based Compensation
Stock Based Compensation	Note 15. Stock-Based Compensation On May 1, 2006, the Predecessor adopted the 2006 Management Equity Incentive Plan (the “Plan”) pursuant to which the Predecessor’s Board of Directors, or a duly-authorized committee thereof, may grant stock options, restricted stock, restricted stock units and stock appreciation rights to employees and consultants of the Predecessor or its subsidiaries. The Predecessor amended the plan to increase the number of shares and to convert the number of shares in the 2006 plan to the 2011 plan. Options that have been granted under the Plan have been granted at an exercise price equal to (or greater than) the stock’s fair market value at the date of the grant, with terms of 10 years and vesting generally over four to five years or on the occurrence of a liquidity event. On April 19, 2011, CCFI adopted the “Plan” to be effective as of April 29, 2011. The maximum number of shares that may be subject to awards under the Plan is 2,941,746 as of December 12, 2018. The Company recognizes compensation costs in the financial statements for all share-based payments granted based on the grant date estimated fair value. The Plan allows for awards based on time, performance and market conditions. Compensation expense for awards based on time is expensed on a straight-line basis over the service period. Compensation expense for performance awards are recognized using the accelerated vesting method. Compensation expense for market conditions such as those conditioned on either a liquidity event condition or a specified performance condition have not been recognized and will be recognized upon consummation of the relevant market condition. At December 12, 2018, there were a total of 1,492,167 additional shares available for grant under the Plan. The fair value of an option award is estimated on the date of grant using a lattice-based option valuation model. Because lattice-based option valuation models incorporate ranges of assumptions for inputs, those ranges are disclosed. Expected volatilities are based on the historical volatility of the stock of comparable public companies. The Company uses historical data to estimate option exercise and employee termination within the valuation model; separate groups of employees that have similar historical exercise behavior are considered separately for valuation purposes. The expected term of options granted is derived from the output of the option valuation model and represents the period of time that options granted are expected to be outstanding. The risk-free rate for periods within the contractual life of the option is based on the U.S. Treasury yield curve in effect at the time of grant. In May of 2016, the Predecessor cancelled 1,270,106 options and re-issued 1,243,299 options with a per share exercise price of $2.25 with 1,233,499 options vesting immediately and 9,800 options vesting on specific dates defined in the award agreements. In December of 2016, the Predecessor issued 20,000 options with a per share exercise price of $2.25 with 6,000 options vesting immediately and the remainder vesting on specific dates defined in the award agreement. In January and February of 2017, the Predecessor issued 80,833 options with a per share exercise price of $2.25 with 3,833 options vesting immediately and the remainder vesting on specific dates defined in the award agreements. In April of 2017, a retired Board member settled 8,484 restricted stock units as shares of common stock. In January 2018, the Predecessor issued 76,559 options with a per share exercise price of $1.00 with the options vesting on specific dates defined in the award agreements. The following weighted average assumptions were used by the Predecessor for awards granted during the total years ended December 31, 2018, 2017, and 2016: 2018 2017 2016 Risk-free interest rate Dividend yield Expected volatility Expected term (years) 1.00 5.00 5.00 Weighted average fair value of options granted $ — $ 2.25 $ 1.23 The Predecessor recorded stock-based compensation costs in the amount of $32, $51, and $1,293, respectively, for the Predecessor period ended December 12, 2018, and the Predecessor years ended December 31, 2017, and 2016. There was no stock based compensation expense recorded for the Successor period as a result of the Restructuring on December 12, 2018. As of December 12, 2018 and December 31, 2017, and 2016, unrecognized stock-based compensation costs to be recognized over future periods approximated $32, $66, and $42, respectively. At December 12, 2018, the remaining unrecognized compensation expense is $66 for certain awards that vest either over the requisite service period or a change in control. The remaining compensation expense of $32 is expected to be recognized over a weighted-average period of 1.1 years. Stock option activity for the period ended December 12, 2018 is as follows (these amounts have not been rounded in thousands): Weighted-Average Aggregate Exercise Price Weighted-Average Intrinsic (actual per Remaining Value Shares share price) Contractual Term (thousands) Outstanding at December 31, 2017 1,332,632 $ 2.25 8.5 N/A Granted 76,559 1.00 7.5 N/A Exercised — — — N/A Forfeited or expired — — — N/A Outstanding at December 12, 2018 1,409,191 $ 2.18 7.5 N/A Exercisable at December 12, 2018 1,362,969 $ 2.18 7.5 $ — Vested or expected to vest at December 12, 2018 1,409,191 $ 2.18 7.5 $ — Restricted stock unit (RSU) activity for the period ended December 12, 2018 is as follows (these amounts have not been rounded in thousands): Weighted-Average Aggregate Exercise Price Weighted-Average Intrinsic (actual per Remaining Value Shares share price) Contractual Term (thousands) Outstanding at December 31, 2017 40,388 $ 11.30 — N/A Granted — — — N/A Exercised — — — N/A Repurchased — — — N/A Outstanding at December 12, 2018 40,388 $ 11.30 — N/A Exercisable at December 12, 2018 40,388 $ 11.30 — $ — Vested or expected to vest at December 31, 2018 40,388 $ 11.30 — $ — As of December 12, 2018, there are 46,222 un-vested stock options with a weighted-average fair value at grant date of $1.10.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Taxes
Income Taxes	Note 16. Income Taxes The Company files a consolidated federal income tax return. The Company files consolidated or separate state income tax returns as permitted by the individual states in which it operates. The effective tax rate for the year ended December 31, 2018 is below the statutory rate due to the continued valuation allowance against its net deferred tax assets. The effective tax rate for the year ended December 31, 2017 exceeds the statutory rate due to the impairment of goodwill in each respective year, the valuation allowance established against deferred tax assets, and the reduction in the federal corporate tax rate. The Company had no liability recorded for unrecognized tax benefits at December 31, 2018 and 2017. The Tax Cuts and Jobs Act (“the Act”) was enacted on December 22, 2017. The income tax effects of changes in tax laws are recognized in the period when enacted. The Act provides for numerous significant tax law changes and modifications with varying effective dates, which includes reducing the U.S. federal corporate income tax rate from 35% to 21%. In response to the enactment of the Act in late 2017, the SEC issued SAB 118 to address situations where the accounting is incomplete for certain income tax effects of the Act upon issuance of an entity’s financial statements for the reporting period in which the Act was enacted. The measurement period allowed by SAB 118 has closed during the fourth quarter of 2018 in which the Company did not record any adjustments to the net benefit of $3.2 million recorded in 2017 for the re-measurement of its deferred tax balances. The prospects of supplemental legislation or regulatory processes to address uncertainties that arise due to the Act, or evolving technical interpretation of the tax law, may cause the Company’s financial statements to be impacted in the future. The Company will continue to analyze the effects of the Act as subsequent guidance continues to emerge. Net deferred tax assets and liabilities consist of the following as of December 31, 2018: Deferred Tax Assets Deferred Tax Liabilities Noncurrent Noncurrent Allowance for credit losses $ 6,698 $ — Goodwill 16,967 — Accrued expenses 131 — Depreciable assets — 5,643 Deferred revenue 2,234 — Deferred rent 171 — Bond registration expenses 11 — Net operating loss 30,834 — Capital loss carryover 1,418 — Valuation allowance (52,821) — $ 5,643 $ 5,643 Net deferred tax assets and liabilities consist of the following as of December 31, 2017: Deferred Tax Assets Deferred Tax Liabilities Noncurrent Noncurrent Allowance for credit losses $ 6,811 $ — Goodwill 31,190 — Accrued expenses 111 — Depreciable assets 3,772 — Intangible asset 1,132 — Stock based compensation 2,441 — Deferred revenue 2,291 — Deferred rent 229 — Bond registration expenses 45 — Net Operating Loss 22,456 — Capital Loss Carryover 1,418 — Valuation allowance (71,896) — $ — $ — At December 31, 2018, the Company had gross deferred tax assets of $60,837 and a net deferred tax liability of $5,643. At December 31, 2017, the Company had gross deferred tax assets of $71,896 and a net deferred tax liability of $-0-. A valuation allowance of $55,194 and $71,896 was recognized at December 31, 2018 and December 31, 2017, respectively, to reduce the deferred tax assets to the amount that was more likely than not expected to be realized. In evaluating whether a valuation allowance was needed for the deferred tax assets, the Company considered the ability to carry net operating losses back to prior periods, reversing taxable temporary differences, and estimates of future taxable income. There have been no credits or net operating losses that have expired. The projections were evaluated in light of past operating results and considered the risks associated with future taxable income related to macroeconomic conditions in the markets in which the Company operates, regulatory developments and cost containment. The Company will continue to evaluate the need for a valuation allowance against deferred tax assets in future periods and will adjust the allowance as necessary if it determines that it is not more likely than not that some or all of the deferred tax assets are expected to be realized. As of December 31, 2018, and 2017, the Company and the Predecessor had approximately $112,151 and $90,501, respectively, of Federal NOLs available to offset future taxable income. Of the available carryover, $105,046 expires from 2036 through 2037; the remaining NOL of $7,105 can be carried forward indefinitely. In accordance with Section 382 of the Internal Revenue code, the usage of the Predecessor’s NOLs could be limited in the event of a change in ownership. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the period when those temporary differences become deductible. If a change of ownership did occur there would be an annual limitation on the usage of the Company’s losses which are available through 2037. The provision for (benefit from) income taxes charged to operations for the Successor period ended December 31, 2018, the Predecessor period ended December 12, 2018, and the Predecessor years ended December 31, 2017, and 2016 consists of the following: For the Period For the Period December 13 January 1 through through December 31, December 12, Year Ended December 31, 2018 2018 2017 2016 Successor Predecessor Predecessor Predecessor Current tax expense $ 2 $ 39 $ (12) $ 1,419 Deferred tax expense — — (9,609) 14,773 $ 2 $ 39 $ (9,621) $ 16,192 The reconciliation between income tax expense for financial statement purposes and the amount computed by applying the statutory federal income tax rate of 21% for the Successor period ended December 31, 2018 and the Predecessor period ended December 12, 2018, and 35% for the Predecessor years ending December 31, 2017, and 2016 is as follows: For the Period For the Period December 13 January 1 through through December 31, December 12, Year Ended December 31, 2018 2018 2017 2016 Successor Predecessor Predecessor Predecessor Federal tax expense at statutory rate $ 266 $ (10,764) $ (66,680) $ 5,126 Increase (decrease) in income taxes resulting from: State income taxes, net of federal tax benefit (480) (800) 2,552 1,685 Work opportunity tax credit — (8) (8) (115) Sale of Florida and QC — — — (547) Goodwill impairment — — 5,846 1,488 Transaction costs — 1,458 — — Cancellation of indebtedness income — 11,217 — — Loss on debt extinguishment — 2,275 — — Valuation allowance (2,018) (1,414) 23,130 8,450 Impact of federal rate change — — 27,549 — Fair value adjustments PIK (1,393) — — — Nondeductible expenses and other items 3,627 (1,925) (2,010) 105 $ 2 $ 39 $ (9,621) $ 16,192

Business Segments

Business Segments	12 Months Ended
	Dec. 31, 2018
Business Segments
Business Segments	Note 17. Business Segment The Company has elected to organize and report on its operations as two operating segments: Retail financial services and Internet financial services. The following tables present summarized financial information for the Company’s segments: As of December 31, 2018 and for the Successor period from December 13 through December 31, 2018 Retail Internet Unallocated Financial % of Financial % of (Income) % of Services Revenue Services Revenue Expenses Consolidated Revenue Total Assets $ 212,772 $ 24,450 $ 237,222 Goodwill 11,288 — 11,288 Other Intangible Assets 2,921 215 3,136 Total Revenues $ 16,556 100.0 % $ 2,424 100.0 % $ 18,980 100.0 % Provision for Loan Losses 2,659 16.1 % 454 18.7 % 3,113 16.4 % Other Operating Expenses 7,151 43.2 % 190 7.8 % 7,341 38.6 % Operating Gross Profit 6,746 40.7 % 1,780 73.5 % 8,526 45.0 % Interest Expense, net 1,288 7.8 % 1,126 46.5 % 2,414 12.7 % Depreciation and Amortization 849 5.1 % 18 0.7 % 867 4.6 % Other Corporate Expenses (a) — — — — 3,607 3,607 19.0 % Income (Loss) from Continuing Operations, before tax 4,609 27.8 % 636 26.2 % (3,607) 1,638 8.6 % (a) Represents expenses that are not allocated between reportable segments. There were no intersegment revenues for the Successor period ending December 31, 2018 For the Predecessor period from January 1 through December 12, 2018 Retail Internet Unallocated Financial % of Financial % of (Income) % of Services Revenue Services Revenue Expenses Consolidated Revenue Total Revenues $ 278,659 100.0 % $ 48,599 100.0 % $ 327,258 100.0 % Provision for Loan Losses 75,025 26.9 % 22,073 45.4 % 97,098 29.6 % Other Operating Expenses 137,847 49.5 % 6,019 12.4 % 143,866 44.0 % Operating Gross Profit 65,787 23.6 % 20,507 42.2 % 86,294 26.4 % Interest Expense, net 36,226 13.0 % 14,534 29.9 % 50,760 15.5 % Depreciation and Amortization 3,965 1.4 % 353 0.7 % 4,318 1.3 % Transaction expenses (a) — — — — 6,941 6,941 2.1 % Loss on Debt Extinguishment (a) — — — — 10,832 10,832 3.3 % Other Corporate Expenses (a) — — — — 64,699 64,699 19.8 % Income (loss) from Continuing Operations, before tax 25,596 9.2 % 5,620 11.6 % (82,472) (51,256) (15.7) % (a) Represents expenses that are not allocated between reportable segments. There were no intersegment revenues for the Predecessor period ending December 12, 2018. As of and for the Predecessor year ended December 31, 2017 Retail Internet Unallocated Financial % of Financial % of (Income) % of Services Revenue Services Revenue Expenses Consolidated Revenue Total Assets $ 181,390 $ 31,016 $ 212,406 Other Intangible Assets 375 549 924 Total Revenues $ 291,655 100.0 % $ 72,412 100.0 % $ 364,067 100.0 % Provision for Loan Losses 83,499 28.6 % 52,702 72.8 % 136,201 37.4 % Other Operating Expenses 159,148 54.6 % 8,906 12.3 % 168,054 46.2 % Operating Gross Profit 49,008 16.8 % 10,804 14.9 % 59,812 16.4 % Interest Expense, net 33,403 11.5 % 14,842 20.5 % 48,245 13.3 % Depreciation and Amortization 4,477 1.5 % 452 0.6 % 4,929 1.5 % Lease Termination — — 1,226 1.7 % 1,226 0.3 % Goodwill Impairment 113,753 39.0 % — — 113,753 31.2 % Other Corporate Expenses (a) — — — — 82,175 82,175 22.6 % Loss from Continuing Operations, before tax (102,625) (35.2) % (5,716) (7.9) % (82,175) (190,516) (52.3) % (a) Represents expenses that are not allocated between reportable segments. There were no intersegment revenues for the Predecessor year ending December 31, 2017.

Transactions with Variable Inte

Transactions with Variable Interest Entities	12 Months Ended
	Dec. 31, 2018
Transactions with Variable Interest Entities
Transactions with Variable Interest Entities	Note 18. Transactions with Variable Interest Entities The Company has limited agency agreements with unaffiliated third-party lenders. The agreements govern the terms by which the Company refers customers to that lender, on a non-exclusive basis, for a possible extension of credit, processes loan applications and commits to reimburse the lender for any loans or related fees that were not collected from such customers. As of December 31, 2018 and December 31, 2017, the outstanding amount of active consumer loans with unaffiliated third-party lenders guaranteed by the Company and the Predecessor, which represented the Company’s maximum exposure, was $34,144 and $36,967, respectively. The outstanding amount of consumer loans with unaffiliated third-party lenders consist of $33,841 and $35,801 in short-term and $303 and $1,166 in installment loans at December 31, 2018 and 2017, respectively. The accrual for third party lender losses related to these obligations totaled $4,513 and $4,818 as of December 31, 2018, and December 31, 2017, respectively. This obligation is recorded as a current liability on the Company and the Predecessor’s consolidated balance sheet. The Company has determined that the lenders are VIEs but that the Company is not the primary beneficiary of the VIEs. Therefore, the Company has not consolidated either lender.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Subsequent Events
Subsequent Events	Note 19. Subsequent Events On January 15, 2019, the Company repaid $2,000 of the outstanding borrowings under the Credit Agreement, and used the proceeds to repurchase $2,000 of the Secured Notes and 7,143 Class B Common Units corresponding to the repurchased Secured Notes. The outstanding balances of the Credit Agreement and Secured Notes are $40,000. The Ivy Credit Agreement was amended on March 18, 2019 to extend the maturity date to April 30, 2020 and establish an interest rate of 16.75% on the entire credit facility.

Ownership, Nature of Business,

Ownership, Nature of Business, and Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Ownership, Nature of Business
Basis of presentation	Basis of presentation: Upon the effective date of the Restructuring, the Company applied business combination accounting which resulted in the creation of a new entity for financial reporting purposes. As a result of the application of business combination accounting, as well as the effects of the implementation of the Restructuring, the Consolidated Financial Statements on or after December 12, 2018 being not comparable with the Consolidated Financial Statements prior to that date. Refer to Note 14. Business Combinations for a discussion of the Restructuring and the related impact of business combination accounting on the consolidated financial statements. The Company’s financial condition as of December 31, 2018 reflects the financial condition and results of operations of the Company. Due to the timing of the Restructuring, the results of operations for the year ended December 31, 2018 reflect the results of operations of the Predecessor for the period prior to December 12, 2018, and the Company’s consolidated results for the period from December 12, 2018 through December 31, 2018. The Company’s financial condition and results of operations for the years ended December 31, 2017 and 2016 reflects the financial condition and results of operations of the Predecessor. References to “Successor” or “Successor Company” relate to the financial position and results of operations of the reorganized Company subsequent to December 12, 2018. References to “Predecessor” or “Predecessor Company” refer to the financial position and results of operations of Community Choice Financial Inc. on and before December 12, 2018.
Business combinations	Business combinations: The Company accounts for business combinations under the acquisition method of accounting. Under this method, acquired assets, including separately identifiable intangible assets, and any assumed liabilities are recorded at their acquisition date estimated fair value. The excess of purchase price over the fair value amounts assigned to the assets acquired and the liabilities assumed represents the goodwill amount resulting from the Restructuring. Determining the fair value of assets acquired and liabilities assumed involves the use of significant estimates and assumptions.
Basis of consolidation	Basis of consolidation: The accompanying consolidated financial statements include the accounts of CCF. All significant intercompany accounts and transactions have been eliminated in consolidation.
Use of estimates	Use of estimates: The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to change relate to the determination of the allowance for loan losses, the valuation of goodwill, the value of stock based compensation and the valuation of deferred tax assets and liabilities.
Business segments	Business Segments: FASB Accounting Standards Codification (“ASC”) Topic 280 requires that a public enterprise report a measure of segment profit or loss, certain specific revenue and expense items, segment assets, information about the way operating segments were determined and other items. The Company reports operating segments in accordance with FASB ASC Topic 280. Operating segments are components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in determining how to allocate resources and assess performance. The Company operates in two segments: Retail financial services and Internet financial services.
Equity method investments	Equity method investments: Entities and investments over which the Company exercises significant influence over the activities of the entity but which do not meet the requirements for consolidation are accounted for using the equity method of accounting pursuant to ASC 323, whereby the Company records its share of the underlying income or loss of these entities. Intercompany profit arising from transactions with affiliates is eliminated to the extent of its beneficial interest. Equity in losses of equity method investments is not recognized after the carrying value of an investment, including advances and loans, has been reduced to zero, unless guarantees or other funding obligations exist. On September 30, 2017, the Predecessor entered into a joint venture with a third party to offer insurance products through select retail locations in a certain market. The third party manages the joint venture.
Revenue recognition	Revenue recognition: Transactions include loans, credit service fees, check cashing, bill payment, money transfer, money order sales, and other miscellaneous products and services. The recognized revenue from these transactions is classified in the following categories: Finance receivables fees – Advance fees and direct costs incurred for the origination of secured and unsecured short-term and medium-term consumer loans are deferred and amortized over the loan period using the interest method. Revenue on loans determined to be troubled debt restructurings are recognized at the impaired loans' original interest rates until the impaired loans are charged off or paid by the customer. Revenues from short-term and medium-term consumer loans are recognized and the performance obligation is satisfied over the term of the loan. Credit service fees - Credit service organization (“CSO”) fees are recognized over the arranged credit service period. ASC 606 requires product sales to be allocated based on performance obligation. CSO performance obligations include the guarantee and the arrangement of the loan. The guarantee portion of the fees are recognized over the period of the loan as the guarantee represents the primary performance obligation. The arrangement of the loan represents a small portion of the CSO fee, and the net impact resulting from the adoption of ASC 606 for this portion of the loan would not be material. Credit service fees are recognized and the performance obligation is satisfied over the term of the related loan. Check cashing fees - The full amount of the check cashing fee is recognized as revenue at the time of the transaction. The revenue is recognized and the performance obligation is satisfied at the time the service is provided. Card fees and Other - The Company acts in an agency capacity regarding bill payment services, money transfers, card products, and money orders offered and sold at its retail locations. The Company records the net amount retained as revenue because the supplier is the primary obligor in the arrangement, the amount earned by the Company is fixed, and the supplier is determined to have the ultimate credit risk. The revenue is recognized and the performance obligation is satisfied at the time the service is provided. Disaggregation of revenues – Revenues for finance receivable and credit service fees are recognized over the term of the loan and were $15,394 and $260,776 for the Successor and Predecessor periods of 2018, respectively. Revenues for check cashing and card fees, and other are recognized at the time of service and were $3,586 and $$66,482 for the Successor and Predecessor periods of 2018, respectively.
Cash and cash equivalents	Cash and cash equivalents: Cash and cash equivalents include cash on hand and short-term investments with original maturities of three months or less. At times, the Company may maintain deposits with banks in amounts in excess of federal depository insurance limits, but believes any such amounts do not represent significant credit risk.
Restricted cash	Restricted cash: Restricted cash represents cash used to meet state licensing requirements or compensating balances, and is restricted as to withdrawal or usage.
Finance receivables	Finance receivables: Finance receivables consist of short term and medium-term consumer loans. Short-term consumer loans can be unsecured or secured with a maturity up to ninety days. Unsecured short-term loan products typically range in principal from $100 to $1,000, with a maturity between fourteen and thirty days, and include a written agreement to defer the presentment of the customer’s personal check or preauthorized debit for the aggregate amount of the advance plus fees. This form of lending is based on applicable laws and regulations which vary by state. State statutes vary from charging fees of 15% to 20%, to charging interest at 25% per annum plus origination fees. The customers repay the cash advance by making cash payments or allowing a check or preauthorized debit to be presented. Secured consumer loans with a maturity of ninety days or less are included in this category and represented 12.8% and 14.5% of short-term consumer loans at December 31, 2018 and 2017, respectively. In certain states, in compliance with law, we offer an extended payment plan for all borrowers. This extended payment plan is advertised to all customers where the program is offered, either via pamphlet or by being posted at the store at the time of the consumer loan. This payment plan is available to all customers in these states upon request and is not contingent on the borrower’s repayment status or further underwriting standards. The term is extended to roughly four payments over eight weeks. If customers do not make these payments, then their held check is deposited. Gross loan receivables subject to these repayment plans represented $135 of the $89,808 total receivables at December 31, 2018 and $184 of the $113,368 total receivables at December 31, 2017. Medium-term consumer loans can be unsecured or secured with a maturity greater than ninety days and up to thirty-six months. Unsecured medium-term products typically range from $100 to $5,000, and are evidenced by a promissory note with a maturity between three and thirty-six months. These consumer loans vary in structure depending upon the applicable laws and regulations where they are offered. The medium-term consumer loans are payable in installments or provide for a line of credit with periodic payments. Secured consumer loans with a maturity greater than ninety days represented 13.7% and 12.6% of medium-term consumer loans at December 31, 2018 and 2017, respectively.
Allowance for loan losses	Allowance for loan losses: Provisions for loan losses are charged to income in amounts sufficient to maintain an adequate allowance for loan losses and an adequate accrual for losses related to guaranteed loans processed for third-party lenders under the CSO program. The factors used in assessing the overall adequacy of the allowance for loan losses, the accrual for losses related to guaranteed loans made by third-party lenders and the resulting provision for loan losses include an evaluation by product, by market based on historical loan loss experience, and delinquency of certain medium-term consumer loans. The Company evaluates various qualitative factors that may or may not affect the computed initial estimate of the allowance for loan losses, by using internal valuation inputs including historical loan loss experience, delinquency, overall portfolio quality, and current economic conditions. For short term unsecured consumer loans, the Company’s policy is to charge off loans when they become past due. The Company’s policy dictates that, where a customer has provided a check or ACH authorization for presentment upon the maturity of a loan, if the customer has not paid off the loan by the due date, the Company will deposit the customer’s check or draft the customer’s bank account for the amount due. As a result, the Company did not have any nonaccrual loans as of December 31, 2018 or December 31, 2017. If the check or draft is returned as unpaid, all accrued fees and outstanding principal are charged-off as uncollectible. For short term secured loans, the Company’s policy requires that balances be charged off when accounts are either thirty or sixty days past due depending on the product. The Company accrues interest on past-due loans until charge off. The amount of the resulting charge-off includes unpaid principal, accrued interest and any uncollected fees, if applicable. For medium term secured and unsecured consumer loans that have a term of one year or less, the Company’s policy requires that balances be charged off when accounts are sixty days past due. For medium term secured and unsecured consumer loans that have an initial maturity of greater than one year, the Company’s policy requires that balances be charged off when accounts are ninety-one days past due. The Company accrues interest on past-due loans until charge off. The amount of the resulting charge-off includes unpaid principal, accrued interest and any uncollected fees, if applicable. In certain markets, the Company reduced interest rates and favorably changed payment terms for medium-term consumer loans to assist borrowers in avoiding default and to mitigate risk of loss. These reduced interest rates and changed payment terms were limited to loans that the Company believed the customer had the ability to pay in the foreseeable future. These loans were accounted for as troubled debt restructurings and represent the only loans considered impaired due to the nature of the Company’s charge-off policy. Recoveries of amounts previously charged off are recorded to the allowance for loan losses or the accrual for third-party losses in the period in which they are received.
Card related pre-funding and receivables	Card related pre-funding and receivables: The Company acts as an agent for Insight, marketing prepaid debit cards.
Property, leasehold improvements and equipment	Property, leasehold improvements and equipment: Leasehold improvements and equipment are carried at cost. Depreciation is provided principally by straight-line methods over the estimated useful lives of the assets or the lease term, whichever is shorter. In connection with the Restructuring on December 12, 2018, the estimated fair value of property, leasehold improvements and equipment was determined using a market approach and a cost replacement approach. The useful lives of leasehold improvements and equipment by class are as follows: Years Furniture & fixtures 7 Leasehold improvements Life of Lease Equipment 3 - 7 Vehicles 5 Capital leases & maintenance Life of Lease Buildings 39
Deferred loan origination costs	Deferred loan origination costs: Direct costs incurred for the origination of loans, which consist mainly of direct and employee-related costs, are deferred and amortized to loan fee income over the contractual lives of the loans using the interest method. Unamortized amounts are recognized as income at the time that loans are paid in full.
Goodwill and other intangibles	Goodwill and other intangible assets: Goodwill, or cost in excess of fair value of net assets of the companies acquired, is recorded at its carrying value and is periodically evaluated for impairment. Goodwill in the Successor period represents amounts recognized in connection with the Restructuring on December 12, 2018. The Company tests the carrying value of goodwill and other intangible assets annually as of December 31 or when the events and circumstances warrant such a review. One of the methods for this review is performed using estimates of future cash flows. If the carrying value of goodwill or other intangible assets is considered impaired, an impairment charge is recorded for the amount by which the carrying value of the goodwill or intangible assets exceeds its fair value. Changes in estimates of cash flows and fair value, however, could affect the valuation. On July 1, 2016, the Predecessor entered into a swap transaction through which it divested interests in Illinois, Kansas, Missouri, and Utah, as described in Note 14. The Predecessor provided a version of a new projection model which was based on the potential effects of proposed CFPB rules as the Predecessor understood the impact at that time. The methodology for determining the fair value was a combination of quoted market prices, prices of comparable businesses, discounted cash flows and other valuation techniques. These items are considered level 3 inputs for determining fair value. The test concluded that the Retail financial services reporting unit had an impairment of $28,949 as of July 1, 2016. For the year ended December 31, 2016, the Predecessor conducted its annual test for impairment of goodwill for the Retail financial services reporting unit and concluded that there was no impairment for the Retail services reporting unit. The methodology for determining the fair value was a combination of quoted market prices, prices of comparable businesses, discounted cash flows and other valuation techniques. For the year ended December 31, 2017, the Predecessor conducted its annual test for impairment of goodwill for the Retail financial services reporting unit and concluded that an impairment for the Retail services reporting unit of $113,753 should be taken. The methodology for determining the fair value was a combination of quoted market prices, prices of comparable businesses, discounted cash flows and other valuation techniques. Goodwill for the Retail financial services reporting unit was fully impaired as of December 31, 2017. In connection with the Restructuring on December 12, 2018, the Company recognized goodwill and other intangible assets of $14,451. The Company’s other intangible assets consist of non-compete agreements, customer lists, trade names, and internally developed software. The amounts recorded for other intangible assets are amortized using the straight-line method over three, five, or seven years. Intangible amortization expense for the Successor period ended December 31, 2018 was $23, and for the Predecessor period ended December 12, 2018, and for the Predecessor years ended December 31, 2017, and 2016 was $630, $496 and $664, respectively.
Deferred debt issuance costs	Deferred debt issuance costs: Deferred debt issuance costs are amortized using the interest method over the life of the related note payable agreement. Amortization is included as a component of interest expense in the consolidated statements of operations.
Deferred revenue	Deferred revenue: The Company’s deferred revenue is comprised of an upfront fee received under an agency agreement to offer wire transfer services at the Company’s branches. The deferred revenue is recognized over the contract period on a straight-line basis.
Deferred rent	Deferred rent: The Company leases premises under agreements which provide for periodic increases over the lease term. Accordingly, timing differences between the amount paid for rent and the amount expensed under the straight line method, are recorded in accounts payable and accrued liabilities in the accompanying consolidated balance sheets.
Lessor, Leases [Policy Text Block]	Lease Termination Payable : The Company records a liability in the consolidated balance sheets for the remaining lease obligations with the corresponding lease termination expense for closed retail locations disclosed in the operating expenses section, and closed corporate locations disclosed in the corporate and other expenses section, of the consolidated statements of operations, respectively.
Self-Insurance Liability	Self-Insurance Liability: The Company is self-insured for employee medical benefits subject to certain loss limitations. The incurred but not reported liability (“IBNR”) represents an estimate of the cost of unreported claims based on historical claims reporting. The Company monitors the continued reasonableness of the assumptions and methods used to estimate the IBNR liability each reporting period.
Advertising and marketing costs	Advertising and marketing costs: Costs incurred for producing and communicating advertising, and marketing over the internet are charged to operations when incurred or the first time advertising takes place. Advertising and marketing expense for the Successor period ended December 31, 2018 was $95, and for the Predecessor period ended December 12, 2018 and for the Predecessor years ended December 31, 2017, and 2016 were $4,643, $7,262 and $6,831, respectively. Corporate level advertising and marketing expense for the Successor period ended December 31, 2018 was $11, and for the Predecessor period ended December 12, 2018, and for the Predecessor years ended December 31, 2017 and 2016 were $116, $291, and $447, respectively.
Operating expenses	Operating expenses: The direct costs incurred in operating the Company’s store and call center operations have been classified as operating expenses. Operating expenses include salaries and benefits of employees, provision for loan losses, rent and other occupancy costs, depreciation and amortization of branch property and equipment, armored services and security costs, and other direct costs. District and regional managers’ salaries are included in corporate expenses.
Preopening costs	Preopening costs: New store preopening costs are expensed as incurred.
Impairment of long-lived assets	Impairment of long-lived assets: The Company evaluates all long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. Impairment is recognized when the carrying amount of these assets cannot be recovered by the undiscounted net cash flows they will generate.
Income taxes	Income taxes: Deferred income taxes are recorded to reflect the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. Income tax expense represents current tax obligations and the change in deferred tax assets and liabilities. The Company recognizes the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has greater than 50% likelihood of being realized upon ultimate settlement. Interest and penalties on income taxes are charged to income tax expense.
Governmental regulation	Governmental regulation: The Company is subject to various state and federal laws and regulations, which are subject to change and which may impose significant costs or limitations on the way the Company conducts or expands its business. Certain limitations include among other things imposed limits on fee rates and other charges, the number of loans to a customer, a cooling off period, the number of permitted rollovers and required licensing and qualification. In most instances, state law provides the statutory and regulatory framework for the products the Company offers in those states, in instances where the Company is making a loan to a consumer, certain federal laws also impact the business. The Company’s consumer loans are subject to federal laws and regulations, including the Truth-in-Lending Act (“TILA”), the Equal Credit Opportunity Act (“ECOA”), the Fair Credit Reporting Act (“FCRA”), the Gramm-Leach-Bliley Act (“GLBA”), the Bank Secrecy Act, the Money Laundering Control Act of 1986, the Money Laundering Suppression Act of 1994, and the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act (the “PATRIOT Act”), Title X of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (“Dodd-Frank”), and the regulations promulgated for each. Among other things, these laws require disclosure of the principal terms of each transaction to every customer, prohibit misleading advertising, protect against discriminatory lending practices, proscribe unfair credit practices and prohibit creditors from discriminating against credit applicants on the basis of race, sex, age or marital status. The GLBA and its implementing regulations generally require the Company to protect the confidentiality of its customers’ nonpublic personal information and to disclose to the Company’s customers its privacy policy and practices. On October 5, 2017, the Consumer Financial Protection Bureau (“CFPB”) released its final Payday, Vehicle Title and Certain High-Cost Installment Loan Rules (“CFPB Rule”). The CFPB Rule was published in the Federal Register on November 17, 2017, prior to the resignation of the CFPB’s Director. On February 6, 2019, however, the CFPB proposed to rescind certain provisions of the CFPB Rule, specifically to repeal the portion of the rule that included an ability-to-repay requirement, which the CFPB now refers to as the “mandatory underwriting provisions,” and to delay the compliance date for the mandatory underwriting provisions until November 19, 2020. In addition to state regulatory examinations that assess the Company’s compliance with state and federal laws and regulations, the CFPB and the Internal Revenue Service periodically examine and will continue to periodically examine the Company’s compliance with the federal laws noted above and the regulations promulgated under those laws.
Fair value of financial instruments	Fair value of financial instruments: Financial assets and liabilities measured at fair value are grouped in three levels. The levels prioritize the inputs used to measure the fair value of the assets or liabilities. These levels are: · Level 1—Quoted prices (unadjusted) in active markets for identical assets or liabilities. · Level 2—Inputs other than quoted prices that are observable for assets and liabilities, either directly or indirectly. These inputs include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are less attractive. · Level 3—Unobservable inputs for assets and liabilities reflecting the reporting entity’s own assumptions. The Company follows the provisions of ASC 820-10, Fair Value Measurements and Disclosures, which applies to all assets and liabilities that are being measured and reported on a fair value basis. ASC 820-10 requires a disclosure that establishes a framework for measuring fair value within GAAP and expands the disclosure about fair value measurements. This standard enables a reader of consolidated financial statements to assess the inputs used to develop those measurements by establishing a hierarchy for ranking the quality and reliability of the information used to determine fair values. The standard requires that assets and liabilities carried at fair value be classified and disclosed in one of the three categories. In determining the appropriate levels, the Company performed a detailed analysis of the assets and liabilities that are subject to ASC 820-10. At each reporting period, all assets and liabilities for which the fair value measurement is based on significant unobservable inputs are classified as Level 3. The Company’s financial instruments consist primarily of cash and cash equivalents, finance receivables, short-term investments, and lines of credit. For all such instruments, other than notes payable at December 31, 2018, and senior secured notes at December 31, 2017, the carrying amounts in the consolidated financial statements approximate their fair values. Finance receivables are short term in nature and are originated at prevailing market rates and lines of credit bear interest at current market rates. The fair value of finance receivables at December 31, 2018 and December 31, 2017 approximates carrying value and is measured using internal valuation inputs including historical loan loss experience, delinquency, overall portfolio quality, and current economic conditions. The fair value of the PIK notes was determined at the date of issuance of December 12, 2018, and at December 31, 2018. As more fully described in Note 6, the fair value of the PIK notes was determined using an approach that considered both a Black Scholes option price methodology and the intrinsic value of the notes on an “as-if-converted” basis. Significant assumptions include a market-based volatility assumption an assumed holding period to maturity. The fair value of the 10.75% senior secured notes due 2019 (the “2019 notes”) and the 12.75% senior secured notes due 2020 (the “2020 notes”) were determined based on market yield on trades of the 2019 notes at the end of the year ended December 31, 2017. Successor December 31, 2018 Carrying Amount Fair Value Level Financial assets: Cash and cash equivalents $ 53,208 $ 53,208 1 Restricted cash 4,175 4,175 1 Finance receivables 84,364 84,364 3 Financial liabilities: Senior PIK Notes 60,796 60,796 3 Secured Note Payable 42,000 42,000 2 Subsidiary Note payable 71,838 71,838 2 Predecesso r December 31, 2017 Carrying Amount Fair Value Level Financial assets: Cash and cash equivalents $ 66,627 $ 66,627 1 Restricted cash 4,585 4,585 1 Finance receivables 94,339 94,339 3 Financial liabilities: 10.75% Senior secured notes 237,290 212,636 1 12.75% Senior secured notes 12,500 10,841 2 Subsidiary Note payable 61,958 61,958 2 Line of Credit 47,000 47,000 2
Treasury Stock	Treasury Stock: Treasury stock is reported at cost and consists of one million common shares at December 31, 2017. As part of the Restructuring on December 12, 2018, all shares of treasury stock were automatically cancelled and retired for no consideration.
Subsequent events	Subsequent events: The Company has evaluated its subsequent events (events occurring after December 31, 2018) through the issuance date of April 7, 2019.
Recent Accounting Pronouncements	Recent Accounting Pronouncements: In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) , which supersedes the revenue recognition requirements in ASC 605, Revenue Recognition. ASU 2014-09 requires entities to recognize revenue in a way that depicts the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. ASU 2014-09 requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. ASU 2014-09 is effective retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2016. Early adoption is not permitted. This ASU was amended in August 2015 by ASU 2015-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date”, which defers the effective date by one year. In addition, between March 2016 and May 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) (“ASU 2016-08”), ASU 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing (“ASU 2016-10”) and ASU 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow Scope Improvements and Practical Expedients (“ASU 2016-12”). ASU 2016-08, ASU 2016-10 and ASU 2016-12 clarify certain aspects of ASU 2014-09 and provide additional implementation guidance. For emerging growth companies, ASU 2014-09, ASU 2016-08, ASU 2016-10 and ASU 2016-12 are effective for fiscal years, and interim periods within those years, beginning after December 15, 2018. The Company elected to early adopt the standard and determined that the primary revenue source impacted by this standard are the credit service organization fees. Credit service organization (“CSO”) fees are recognized over the arranged credit service period. ASC 606 requires product sales to be allocated based on performance obligation. CSO performance obligations include the guarantee and the arrangement of the loan. The guarantee portion of the fees are recognized over the period of the loan as the guarantee represents the primary performance obligation. The arrangement of the loan represents a small portion of the CSO fee, and the net impact resulting from the adoption of ASC 606 for this portion of the loan is not material. In January 2016, the FASB issued ASU 2016-01, “Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities” , which requires that equity investments, except for those accounted for under the equity method or those that result in consolidation of the investee, be measured at fair value, with subsequent changes in fair value recognized in net income. However, an entity may choose to measure equity investments that do not have readily determinable fair values at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. ASU 2016-01 also impacts the presentation and disclosure requirements for financial instruments. ASU 2016-01 is effective for emerging growth companies for annual periods, and interim periods within those annual periods, beginning after December 15, 2018. The Company elected to early adopt the standard and the early adoption of ASU 2016-01 has not had a material effect on the Company’s consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)”, which sets out the principles for the recognition, measurement, presentation and disclosure of leases for both lessees and lessors. ASU 2016-02 requires lessees to recognize the following for all leases with terms longer than 12 months: (a) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and (b) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. Leases with a term of 12 months or less will be accounted for similarly to existing guidance for operating leases today. In addition, ASU 2016-02 aligns lessor accounting with the lessee accounting model and ASU 2014-09, Revenue from Contracts with Customers (Topic 606) Section A—Summary and Amendments That Create Revenue from Contracts with Customers (Topic 606) and Other Assets and Deferred Costs—Contracts with Customers (Subtopic 340-40) (“ASU 2014-09”). ASU 2016-02 is effective for emerging growth companies for annual periods, and interim periods within those annual periods, beginning after December 15, 2019. The Company has elected to early adopt the standard for the year ending December 31, 2019. Entities must apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. As a result of the adoption of the new lease standard on January 1, 2019, the Company recorded $32,453 for both operating lease liabilities and corresponding right-of-use assets. The operating lease liabilities will be based on the present value of the remaining minimum rental payments using discount rates as of the effective date. In March 2016, the FASB issued ASU 2016-09, “Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” , which simplifies several aspects related to the accounting for share-based payment transactions. Per ASU 2016-09: (1) all excess tax benefits and tax deficiencies should be recognized as income tax expense or benefit in the income statement, rather than in additional paid-in capital under current guidance; (2) excess tax benefits should be classified along with other income tax cash flows as an operating activity on the statement of cash flows, rather than as a separate cash inflow from financing activities and cash outflow from operating activities under current guidance; (3) cash paid by an employer when directly withholding shares for tax-withholding purposes should be classified as a financing activity; and (4) an entity can make an entity-wide accounting policy election to either estimate the number of awards that are expected to vest, which is consistent with current guidance, or account for forfeitures when they occur. For emerging growth companies, the guidance is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The Company determined that the adoption of ASU 2016-09 does not have a material effect on its consolidated financial statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , which requires entities to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions and reasonable supportable forecasts. Entities will now use forward-looking information to better form their credit loss estimates. ASU 2016-13 is effective for emerging growth companies that are Securities and Exchange Commission (“SEC”) filers for annual periods, and interim periods within those annual periods, beginning after December 15, 2020. The Company is still assessing the potential impact of ASU 2016-13 on its consolidated financial statements. In November 2016, the FASB issued ASU No. 2016-18, “Restricted Cash” . GAAP currently does not include specific guidance to address how to classify and present changes in restricted cash or restricted cash equivalents that occur when there are transfers between cash, cash equivalents, and restricted cash or restricted cash equivalents and when there are direct cash receipts into restricted cash or restricted cash equivalents or direct cash payments made from restricted cash or restricted cash equivalents. The amendments in this Update require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The amendments in this Update do not provide a definition of restricted cash or restricted cash equivalents. For emerging growth companies, the amendments are effective for fiscal years beginning after December 15, 2018, including interim periods within fiscal years beginning after December 31, 2019. The Company elected to early adopt the standard and has revised the format of the statement of cash flows to reflect the requirements of this standard. In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic805): Clarifying the Definition of a Business”. This guidance clarifies the definition of a business, which affects many areas of accounting, such as acquisitions, disposals, goodwill impairment and consolidation. For emerging growth companies, the guidance is effective for annual periods beginning after December 15, 2018. The Company does not expect that the adoption of ASU 2017-01 will have a material effect on its consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, “Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment”. This guidance eliminates Step 2 from the goodwill impairment test. The annual, or interim, goodwill impairment test is performed by comparing the fair value of a reporting unit with its carrying amount. Any impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value, however, the loss recognized should not exceed the total amount of goodwill. This guidance also eliminates the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment, and if it fails that qualitative test, to perform Step 2 of the goodwill impairment test. This guidance is effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2021 for emerging growth companies. The Company has elected to not early adopt the provisions of ASU 2017-04. If early adoption had been selected, the goodwill impairment recorded and analysis performed at December 31, 2017 would have been materially different given the reporting unit had negative carrying value. In May 2017, the FASB issued ASU No. 2017-09, “Compensation – Stock Compensation (Topic 718): Scope of Modification Accounting”. This guidance specifies which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. The guidance is effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The Company has determined that adoption of this guidance did not have a material impact on our consolidated financial statements.

Ownership, Nature of Business (

Ownership, Nature of Business (Tables)	12 Months Ended
	Dec. 31, 2018
Ownership, Nature of Business
Schedule of useful lives of leasehold improvements and equipment by class	Years Furniture & fixtures 7 Leasehold improvements Life of Lease Equipment 3 - 7 Vehicles 5 Capital leases & maintenance Life of Lease Buildings 39
Schedule of estimated fair values of financial instruments	December 31, 2018 Carrying Amount Fair Value Level Financial assets: Cash and cash equivalents $ 53,208 $ 53,208 1 Restricted cash 4,175 4,175 1 Finance receivables 84,364 84,364 3 Financial liabilities: Senior PIK Notes 60,796 60,796 3 Secured Note Payable 42,000 42,000 2 Subsidiary Note payable 71,838 71,838 2 Predecesso r December 31, 2017 Carrying Amount Fair Value Level Financial assets: Cash and cash equivalents $ 66,627 $ 66,627 1 Restricted cash 4,585 4,585 1 Finance receivables 94,339 94,339 3 Financial liabilities: 10.75% Senior secured notes 237,290 212,636 1 12.75% Senior secured notes 12,500 10,841 2 Subsidiary Note payable 61,958 61,958 2 Line of Credit 47,000 47,000 2

Finance Receivables, Credit Q_2

Finance Receivables, Credit Quality Information (Tables)	12 Months Ended
	Dec. 31, 2018
Finance Receivables, Credit Quality Information
Schedule of finance receivables representing amounts due from customers for advances	December 31, December 31, 2018 2017 Successor Predecessor Short-term consumer loans: Secured $ 6,908 $ 9,608 Unsecured 46,871 56,857 Total short-term consumer loans 53,779 66,465 Medium-term consumer loans Secured 4,936 5,932 Unsecured 31,093 40,971 Total medium-term consumer loans 36,029 46,903 Total gross receivables 89,808 113,368 Unearned advance fees, net of deferred loan origination costs (1,970) (2,702) Finance receivables before allowance for loan losses 87,838 110,666 Allowance for loan losses (3,474) (16,327) Finance receivables, net $ 84,364 $ 94,339 Finance receivables, net Current portion $ 81,093 $ 89,707 Non-current portion 3,271 4,632 Total finance receivables, net $ 84,364 $ 94,339
Schedule of changes in the allowance for loan losses by product type	Changes in the allowance for the loan losses by product type for the Successor period ended December 31, 2018 are as follows: Allowance as Balance Balance Receivables a percentage 12/13/2018 Provision Charge-Offs Recoveries 12/31/2018 12/31/2018 of receivables Short-term consumer loans $ — $ 1,180 $ (1,038) $ 1,876 $ 2,018 $ 53,779 3.75 % Medium-term consumer loans — 799 — 657 1,456 36,029 4.04 % $ — $ 1,979 $ (1,038) $ 2,533 $ 3,474 $ 89,808 3.87 % Changes in the allowance for the loan losses by product type for the Predecessor period ended December 12, 2018 are as follows: Allowance as Balance Balance Receivables a percentage 1/1/2018 Provision Charge-Offs Recoveries 12/12/2018 12/12/2018 of receivables Short-term consumer loans $ 2,697 $ 38,012 $ (69,716) $ 31,825 $ 2,818 $ 60,780 4.64 % Medium-term consumer loans 13,630 29,815 (33,911) 4,027 13,561 40,600 33.40 % $ 16,327 $ 67,827 $ (103,627) $ 35,852 $ 16,379 $ 101,380 16.16 % Changes in the allowance for the loan losses by product type for the Predecessor year ended December 31, 2017 are as follows: Allowance as Balance Balance Receivables a percentage 1/1/2017 Provision Charge-Offs Recoveries 12/31/2017 12/31/2017 of receivable Short-term consumer loans $ 2,223 $ 46,240 $ (91,072) $ 45,306 $ 2,697 $ 66,465 4.06 % Medium-term consumer loans 13,996 51,329 (57,263) 5,568 13,630 46,903 29.06 % $ 16,219 $ 97,569 $ (148,335) $ 50,874 $ 16,327 $ 113,368 14.40 % Changes in the allowance for the loan losses by product type for the Predecessor year ended December 31, 2016 are as follows: Allowance as Balance Balance Receivables a percentage 1/1/2017 Provision Charge-Offs Recoveries 9/30/2017 12/31/2016 of receivable Short-term consumer loans $ 2,223 $ 30,264 $ (65,063) $ 35,458 $ 2,882 $ 67,616 4.26 % Medium-term consumer loans 13,996 29,008 (33,488) 4,718 14,234 56,387 25.24 % $ 16,219 $ 59,272 $ (98,551) $ 40,176 $ 17,116 $ 124,003 13.80 %
Schedule of changes in the accrual for third-party lender losses	Changes in the accrual for third-party lender losses for the Successor period ended December 31, 2018, and the Predecessor period ended December 12, 2018, and for the Predecessor years ended December 31, 2017, and 2016 were as follows: December 31, December 12, Years Ended December 31, 2018 2018 2017 2016 Successor Predecessor Predecessor Predecessor Short-term balance, beginning of period $ $ $ $ Provision for loan losses Charge-offs, net Short-term balance, end of period $ $ $ $ Medium-term balance, beginning of period $ $ $ $ Provision for loan losses - Charge-offs, net Medium-term balance, end of period $ $ $ $ Total balance, beginning of period $ $ $ $ Provision for loan losses Charge-offs, net Total balance, end of period $ $ $ $
Schedule of aging of receivables	The aging of receivables at December 31, 2018 and 2017 are as follows : December 31, 2018 December 31, 2017 Successor Predecessor Current finance receivables $ % $ % Past due finance receivables (1 - 30 days) Secured short-term consumer loans % % Unsecured short-term consumer loans % % Short-term consumer loans % % Secured medium-term consumer loans % % Unsecured medium-term consumer loans % % Medium-term consumer loans % % Total past due finance receivables (1 - 30 days) % % Past due finance receivables (31 - 60 days) Secured medium-term consumer loans % % Unsecured medium-term consumer loans % % Medium-term consumer loans % % Total past due finance receivables (31 - 60 days) % % Past due finance receivables (61 - 90 days) Secured medium-term consumer loans - - % Unsecured medium-term consumer loans - % % Medium-term consumer loans % % Total past due finance receivables (61 - 90 days) % % Total delinquent % % $ % $ %

Property, Leasehold Improveme_2

Property, Leasehold Improvements and Equipment (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Leasehold Improvements and Equipment
Schedule of leasehold improvements and equipment	December 31, December 31, 2018 2017 Successor Predecessor Furniture & fixtures $ 11,494 $ 25,677 Leasehold improvements 42,350 50,400 Equipment 6,601 28,744 Vehicles 2,575 3,141 63,020 107,962 Less accumulated depreciation (1,178) (81,114) $ 61,842 $ 26,848

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2018
Goodwill and Other Intangible Assets
Summary of goodwill and other intangible assets	December 31, December 31, 2018 2017 Successor Predecessor Goodwill $ 11,288 $ — Other intangible assets, net: Trade names $ 3,062 $ 628 Favorable lease 74 — Customer lists — 144 Internally developed software — 152 $ 3,136 $ 924
Schedule of carrying amounts of goodwill by reportable segment	Retail Internet Financial Services Financial Services Total Goodwill $ 11,288 $ — $ 11,288 Accumulated impairment losses — — — $ 11,288 $ — $ 11,288
Schedule of changes in the carrying amount of goodwill	Predecessor Balance at December 31, 2015 $ 152,568 Other acquisitions and dispositions, net (10,329) Retail segment impairment (28,949) Balance at December 31, 2016 113,290 Other acquisitions, net 463 Retail segment impairment (113,753) Balance at December 31, 2017 — Balance at December 12, 2018 $ — Successor Balance at December 13, 2018 $ — Goodwill recognized in restructuring 11,288 Balance at December 31, 2018 $ 11,288
Summary of other intangible assets	December 31, 2018 December 31, 2017 Successor Predecessor Gross Carrying Accumulated Net Carrying Gross Carrying Accumulated Net Carrying Non-compete agreements $ — $ — $ — $ 3,124 $ (3,124) $ — Favorable lease 78 (4) 74 — — — Trade names 3,085 (23) 3,062 7,224 (6,596) 628 Customer lists — — — 3,072 (2,928) 144 Internally developed software — — — 2,339 (2,187) 152 Total $ 3,163 $ (27) $ 3,136 $ 15,759 $ (14,835) $ 924
Schedule of future estimated amortization expense on specifically identifiable intangibles for the next 5 years	Year Ending December 31, Amount 2019 $ 515 2020 441 2021 441 2022 441 2023 441 Thereafter 857 $ 3,136

Pledged Assets and Debt (Tables

Pledged Assets and Debt (Tables)	12 Months Ended
	Dec. 31, 2018
Pledged Assets and Debt
Schedule of senior PIK note payable	Senior PIK notes payable at December 31, 2018 and December 31, 2017 consisted of the following: December 31, 2018 December 31, 2017 Successor Predecessor Principal Discount Fair Value Principal Principal Senior PIK notes, 10.750% interest payable in-kind, due December 2023 $ 276,940 $ 216,144 $ 60,796 $ — $ — 276,940 216,144 60,796 — — Less current maturities — — — — — Long-term portion $ 276,940 $ 216,144 $ 60,796 $ — $ —
Schedule of significant assumptions used in Black Scholes option methodology	Significant assumptions used in the Black Scholes option price methodology include the following: December 12, 2018 December 31, 2018 Risk-free interest rate Dividend yield Expected volatility Expected term (years) 1.00 5.00
Schedule of senior secured notes payable	Senior secured notes payable at December 31, 2018 and December 31, 2017 consisted of the following: December 31, 2018 December 31, 2017 Successor Predecessor Deferred Deferred Issuance Issuance Costs and Costs and Unamortized Net Unamortized Net Principal Discount Principal Principal Discount Principal $405,000 Senior Note payable, 10.75 %, collateralized by all Guarantor Company assets, semi-annual interest payments with principal due May 2019, extinguished December 2018 $ — $ — $ — $ 237,290 $ 1,504 $ 235,786 $25,000 Senior Note payable, 12.75 %, collateralized by all Guarantor Company assets, semi-annual interest payments with principal due May 2020, extinguished December 2018 — — — 12,500 160 12,340 — — — 249,790 1,664 248,126 Less current maturities — — — — — — Long-term portion $ — $ — $ — $ 249,790 $ 1,664 $ 248,126
Schedule of lines of credit	Lines of credit at December 31, 2018 and December 31, 2017 consisted of the following: December 31, 2018 December 31, 2017 Successor Predecessor Deferred Deferred Issuance Net Issuance Net Principal Costs Principal Principal Costs Principal $47,000 Revolving credit, secured, interest rate as defined below, due April 2019, refinanced September 2018, collateralized by all Guarantor Company assets $ — $ — $ — $ 47,000 $ 1,871 $ 45,129 — — — 47,000 1,871 45,129 Less current maturities — — — — — — Long-term portion $ — $ — $ — $ 47,000 $ 1,871 $ 45,129
Schedule of secured notes payable	Secured notes payable at December 31, 2018, and December 31, 2017, consisted of the following: December 31, 2018 December 31, 2017 Successor Predecessor Deferred Issuance Net Net Principal Costs Principal Principal Principal $42,000 Secured note payable, 9.00%, collateralized by all Guarantor Company assets, due June 2023 $ 42,000 $ — $ 42,000 $ — $ — 42,000 — 42,000 — — Less current maturities — — — — — Long-term portion $ 42,000 $ — $ 42,000 $ — $ —
Schedule of subsidiary note payable	The subsidiary notes payable at December 31, 2018 and December 31, 2017 consisted of the following: December 31, 2018 December 31, 2017 Successor Predecessor Deferred Deferred Issuance Net Issuance Net Principal Costs Principal Principal Costs Principal $70,000 Note, secured, 16.75%, collateralized by acquired loans, due April 2020 $ 70,000 $ 16 $ 69,984 $ 60,000 $ 744 $ 59,256 $1,425 Term note, secured, 4.25%, collateralized by financed asset, due July 2019 822 — 822 882 5 877 $1,165 Term note, secured, 4.50%, collateralized by financed asset, due May 2021 1,016 — 1,016 1,076 14 1,062 71,838 16 71,822 61,958 763 61,195 Less current maturities 884 884 119 1 118 Long-term portion $ 70,954 $ 16 $ 70,938 $ 61,839 $ 762 $ 61,077
Schedule of maturity for debt arrangements	The five-year maturity for all debt arrangements as of December 31, 2018 consisted of the following: Twelve months ending December 31, Total 2019 2020 2021 2022 2023 Thereafter Senior PIK notes Principal $ 276,940 $ — $ — $ — $ — $ 276,940 $ — Total senior PIK notes 276,940 — — — — 276,940 — Borrowings under secured notes Principal 42,000 — — — — 42,000 — Total borrowings under secured notes 42,000 — — — — 42,000 — Subsidiary note payable Principal 71,838 884 70,060 894 — — Total subsidiary note payable 71,838 884 70,060 894 — — — Total $ 390,778 $ 884 $ 70,060 $ 894 $ — $ 318,940 $ —

Agency Agreements (Tables)

Agency Agreements (Tables)	12 Months Ended
	Dec. 31, 2018
Agency Agreements
Schedule of deferred revenue on the new store bonus with Western Union	Western Union Agency Agreement New Store Bonus Bonus Total Deferred Revenue, January 1, 2018 Balance $ $ $ Western Union 2018 Revenue Deferred Revenue, December 31, 2018 Balance $ $ $

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2018
Accounts Payable and Accrued Liabilities
Schedule of accounts payable and accrued liabilities	December 31, December 31, 2018 2017 Successor Predecessor Accounts payable $ 5,594 $ 5,465 Accrued payroll and compensated absences 7,018 7,718 Wire transfers payable 1,745 2,238 Accrual for third-party losses 4,513 4,818 Unearned CSO Fees 7,510 8,029 Deferred rent — 867 Bill payment service liability 2,476 2,604 Lease termination 1,114 1,978 Other 5,452 5,849 $ 35,422 $ 39,566

Operating and Capital Lease C_2

Operating and Capital Lease Commitments (Tables)	12 Months Ended
	Dec. 31, 2018
Operating and Capital Lease Commitments
Schedule of total minimum rental commitment	Operating December 31, Leases 2019 $ 16,344 2020 9,107 2021 5,114 2022 2,863 2023 1,001 Thereafter 408 Total minimum lease payments $ 34,837

Concentrations of Credit Risks

Concentrations of Credit Risks (Tables)	12 Months Ended
	Dec. 31, 2018
Concentrations of Credit Risks
Summary of allocation of portfolio balance by state	December 31, 2018 December 31, 2017 Successor Predecessor Balance Percentage of Balance Percentage of State Outstanding Total Outstanding Outstanding Total Outstanding Alabama $ 10,328 % $ 12,808 % Arizona 10,058 11,994 California 27,302 39,835 Mississippi 6,825 7,409 Virginia 10,328 12,018 Other retail segment states 19,578 19,696 Other internet segment states 5,389 9,608 Total $ 89,808 100.0 % $ 113,368 100.0 %

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2018
Business Combinations
Schedule of estimated fair values of liabilities assumed and the assets acquired as of the Restructuring date	The following table summarizes the estimated fair values of liabilities assumed and the assets acquired as of the Restructuring date: Consideration transferred $ 68,301 Fair value of assets acquired: Cash and cash equivalents $ 46,990 Restricted cash 950 Finance receivables, net 81,628 Card related pre-funding and receivables 1,089 Other current assets 15,602 Property, leasehold improvements and equipment, net 62,777 Other intangible assets 3,163 Security deposits 2,295 Total fair value of assets acquired 214,494 Fair value of liabilities assumed: Accounts payable and accrued liabilities 29,565 Money orders payable 4,020 Accrued interest 521 Deferred revenue and other 8,089 Unfavorable leases 2,147 Secured notes payable 42,000 Subsidiary notes payable 71,139 Total fair value of liabilities assumed 157,481 Net assets acquired 57,013 Goodwill $ 11,288
Schedule of estimated fair value of assets acquired	Fair value of total consideration transferred $ 11,002 Recognized amounts of identifiable assets acquired Finance receivables, net $ 9,065 Leasehold improvements and equipment, net 563 Identifiable intangible assets 323 Total identifiable assets 9,951 Goodwill $ 1,051
Schedule of estimated fair value of assets sold	Fair value of total consideration received $ 11,002 Recognized amounts of identifiable assets sold and liabilities assumed Finance receivables, net $ 6,834 Leasehold improvements and equipment, net 787 Identifiable goodwill 5,982 Other liabilities (64) Total identifiable assets, net 13,539 Loss on transaction $ (2,537)

Stock Based Compensation (Table

Stock Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2018
Stock Based Compensation
Schedule of weighted average assumptions used for awards granted	The following weighted average assumptions were used by the Predecessor for awards granted during the total years ended December 31, 2018, 2017, and 2016: 2018 2017 2016 Risk-free interest rate Dividend yield Expected volatility Expected term (years) 1.00 5.00 5.00 Weighted average fair value of options granted $ — $ 2.25 $ 1.23
Schedule of stock option activity	Stock option activity for the period ended December 12, 2018 is as follows (these amounts have not been rounded in thousands): Weighted-Average Aggregate Exercise Price Weighted-Average Intrinsic (actual per Remaining Value Shares share price) Contractual Term (thousands) Outstanding at December 31, 2017 1,332,632 $ 2.25 8.5 N/A Granted 76,559 1.00 7.5 N/A Exercised — — — N/A Forfeited or expired — — — N/A Outstanding at December 12, 2018 1,409,191 $ 2.18 7.5 N/A Exercisable at December 12, 2018 1,362,969 $ 2.18 7.5 $ — Vested or expected to vest at December 12, 2018 1,409,191 $ 2.18 7.5 $ —
Schedule of restricted stock unit (RSU) activity	Restricted stock unit (RSU) activity for the period ended December 12, 2018 is as follows (these amounts have not been rounded in thousands): Weighted-Average Aggregate Exercise Price Weighted-Average Intrinsic (actual per Remaining Value Shares share price) Contractual Term (thousands) Outstanding at December 31, 2017 40,388 $ 11.30 — N/A Granted — — — N/A Exercised — — — N/A Repurchased — — — N/A Outstanding at December 12, 2018 40,388 $ 11.30 — N/A Exercisable at December 12, 2018 40,388 $ 11.30 — $ — Vested or expected to vest at December 31, 2018 40,388 $ 11.30 — $ —

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Taxes
Schedule of components of net deferred tax assets and liabilities	Net deferred tax assets and liabilities consist of the following as of December 31, 2018: Deferred Tax Assets Deferred Tax Liabilities Noncurrent Noncurrent Allowance for credit losses $ 6,698 $ — Goodwill 16,967 — Accrued expenses 131 — Depreciable assets — 5,643 Deferred revenue 2,234 — Deferred rent 171 — Bond registration expenses 11 — Net operating loss 30,834 — Capital loss carryover 1,418 — Valuation allowance (52,821) — $ 5,643 $ 5,643 Net deferred tax assets and liabilities consist of the following as of December 31, 2017: Deferred Tax Assets Deferred Tax Liabilities Noncurrent Noncurrent Allowance for credit losses $ 6,811 $ — Goodwill 31,190 — Accrued expenses 111 — Depreciable assets 3,772 — Intangible asset 1,132 — Stock based compensation 2,441 — Deferred revenue 2,291 — Deferred rent 229 — Bond registration expenses 45 — Net Operating Loss 22,456 — Capital Loss Carryover 1,418 — Valuation allowance (71,896) — $ — $ —
Schedule of provision for income taxes charged to operations	For the Period For the Period December 13 January 1 through through December 31, December 12, Year Ended December 31, 2018 2018 2017 2016 Successor Predecessor Predecessor Predecessor Current tax expense $ 2 $ 39 $ (12) $ 1,419 Deferred tax expense — — (9,609) 14,773 $ 2 $ 39 $ (9,621) $ 16,192
Schedule of reconciliation between income tax expense for financial statement purposes and amount computed by applying statutory federal income tax rate of 35% to pretax income before extraordinary item	For the Period For the Period December 13 January 1 through through December 31, December 12, Year Ended December 31, 2018 2018 2017 2016 Successor Predecessor Predecessor Predecessor Federal tax expense at statutory rate $ 266 $ (10,764) $ (66,680) $ 5,126 Increase (decrease) in income taxes resulting from: State income taxes, net of federal tax benefit (480) (800) 2,552 1,685 Work opportunity tax credit — (8) (8) (115) Sale of Florida and QC — — — (547) Goodwill impairment — — 5,846 1,488 Transaction costs — 1,458 — — Cancellation of indebtedness income — 11,217 — — Loss on debt extinguishment — 2,275 — — Valuation allowance (2,018) (1,414) 23,130 8,450 Impact of federal rate change — — 27,549 — Fair value adjustments PIK (1,393) — — — Nondeductible expenses and other items 3,627 (1,925) (2,010) 105 $ 2 $ 39 $ (9,621) $ 16,192

Business Segment (Tables)

Business Segment (Tables)	12 Months Ended
	Dec. 31, 2018
Business Segments
Summary of financial information of segments	The following tables present summarized financial information for the Company’s segments: As of December 31, 2018 and for the Successor period from December 13 through December 31, 2018 Retail Internet Unallocated Financial % of Financial % of (Income) % of Services Revenue Services Revenue Expenses Consolidated Revenue Total Assets $ 212,772 $ 24,450 $ 237,222 Goodwill 11,288 — 11,288 Other Intangible Assets 2,921 215 3,136 Total Revenues $ 16,556 100.0 % $ 2,424 100.0 % $ 18,980 100.0 % Provision for Loan Losses 2,659 16.1 % 454 18.7 % 3,113 16.4 % Other Operating Expenses 7,151 43.2 % 190 7.8 % 7,341 38.6 % Operating Gross Profit 6,746 40.7 % 1,780 73.5 % 8,526 45.0 % Interest Expense, net 1,288 7.8 % 1,126 46.5 % 2,414 12.7 % Depreciation and Amortization 849 5.1 % 18 0.7 % 867 4.6 % Other Corporate Expenses (a) — — — — 3,607 3,607 19.0 % Income (Loss) from Continuing Operations, before tax 4,609 27.8 % 636 26.2 % (3,607) 1,638 8.6 % (a) Represents expenses that are not allocated between reportable segments. There were no intersegment revenues for the Successor period ending December 31, 2018 For the Predecessor period from January 1 through December 12, 2018 Retail Internet Unallocated Financial % of Financial % of (Income) % of Services Revenue Services Revenue Expenses Consolidated Revenue Total Revenues $ 278,659 100.0 % $ 48,599 100.0 % $ 327,258 100.0 % Provision for Loan Losses 75,025 26.9 % 22,073 45.4 % 97,098 29.6 % Other Operating Expenses 137,847 49.5 % 6,019 12.4 % 143,866 44.0 % Operating Gross Profit 65,787 23.6 % 20,507 42.2 % 86,294 26.4 % Interest Expense, net 36,226 13.0 % 14,534 29.9 % 50,760 15.5 % Depreciation and Amortization 3,965 1.4 % 353 0.7 % 4,318 1.3 % Transaction expenses (a) — — — — 6,941 6,941 2.1 % Loss on Debt Extinguishment (a) — — — — 10,832 10,832 3.3 % Other Corporate Expenses (a) — — — — 64,699 64,699 19.8 % Income (loss) from Continuing Operations, before tax 25,596 9.2 % 5,620 11.6 % (82,472) (51,256) (15.7) % (a) Represents expenses that are not allocated between reportable segments. There were no intersegment revenues for the Predecessor period ending December 12, 2018. As of and for the Predecessor year ended December 31, 2017 Retail Internet Unallocated Financial % of Financial % of (Income) % of Services Revenue Services Revenue Expenses Consolidated Revenue Total Assets $ 181,390 $ 31,016 $ 212,406 Other Intangible Assets 375 549 924 Total Revenues $ 291,655 100.0 % $ 72,412 100.0 % $ 364,067 100.0 % Provision for Loan Losses 83,499 28.6 % 52,702 72.8 % 136,201 37.4 % Other Operating Expenses 159,148 54.6 % 8,906 12.3 % 168,054 46.2 % Operating Gross Profit 49,008 16.8 % 10,804 14.9 % 59,812 16.4 % Interest Expense, net 33,403 11.5 % 14,842 20.5 % 48,245 13.3 % Depreciation and Amortization 4,477 1.5 % 452 0.6 % 4,929 1.5 % Lease Termination — — 1,226 1.7 % 1,226 0.3 % Goodwill Impairment 113,753 39.0 % — — 113,753 31.2 % Other Corporate Expenses (a) — — — — 82,175 82,175 22.6 % Loss from Continuing Operations, before tax (102,625) (35.2) % (5,716) (7.9) % (82,175) (190,516) (52.3) % (a) Represents expenses that are not allocated between reportable segments. There were no intersegment revenues for the Predecessor year ending December 31, 2017.

Ownership, Nature of Business_2

Ownership, Nature of Business (Details)	Dec. 31, 2018item
Nature of business
Number of retail locations owned and operated	471
Number of states in which stores are operated	12
Number of states in which the Company had an internet presence	29

Ownership, Nature of Business -

Ownership, Nature of Business - The 2018 Restructuring (Details) - USD ($) $ in Thousands	Dec. 12, 2018	Dec. 31, 2018	Dec. 13, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Financial assets:
Restricted cash		$ 4,175
10.75% Senior Secured Notes due 2019 | Senior secured notes payable
2018 Restructuring
Percent of Holders or Managers, Consent to Restructuring Support Agreement		50.00%
12.75% Senior Secured Notes due 2020 | Senior secured notes payable
2018 Restructuring
Percent of Holders or Managers, Consent to Restructuring Support Agreement		100.00%
9.00% Secured Notes due September 2020 | Senior secured notes payable
2018 Restructuring
Percent of Holders or Managers, Consent to Restructuring Support Agreement	9.00%
10.750% senior PIK notes due 2023 | Senior secured notes payable
2018 Restructuring
Interest rate (as a percent)		10.75%
Debt amount		$ 276,900
Note, Secured, due April 2019
2018 Restructuring
Subsidiary Note Payable, Including Deferred Issuance Costs		$ 70,000
Common units A | 2019 and 2020 Notes | Senior secured notes payable
2018 Restructuring
Number of common units received on pro-rata basis		850,000
Common units B
2018 Restructuring
Received Common Units, Percent of Outstanding Common Units		15.00%
Common units B | 2019 and 2020 Notes | Senior secured notes payable
2018 Restructuring
Number of common units received on pro-rata basis		150,000
Common Class C | 2019 and 2020 Notes | Senior secured notes payable
2018 Restructuring
Number of common units received on pro-rata basis		52,631.6
Predecessor
Financial assets:
Restricted cash				$ 4,585	$ 3,015	$ 3,460
Predecessor | 10.75% Senior Secured Notes due 2019 | Senior secured notes payable
2018 Restructuring
Interest rate (as a percent)	10.75%			10.75%
Predecessor | 12.75% Senior Secured Notes due 2020
2018 Restructuring
Interest rate (as a percent)		12.75%
Predecessor | 12.75% Senior Secured Notes due 2020 | Senior secured notes payable
2018 Restructuring
Interest rate (as a percent)	12.75%			12.75%
Predecessor | Note, Secured, due April 2019
2018 Restructuring
Subsidiary Note Payable, Including Deferred Issuance Costs			$ 63,500

Ownership, Nature of Business_3

Ownership, Nature of Business - Revenue Recognition (Details) $ in Thousands	1 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 12, 2018USD ($)	Dec. 31, 2018item	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Business Segments
Number of operating segments | item			2
Revenues:
Revenues	$ 18,980
Finance Receivable And Credit Service Fees
Revenues:
Revenues	15,394
Check Cashing And Card Fees
Revenues:
Revenues	$ 3,586
Predecessor
Revenues:
Revenues		$ 327,258		$ 364,067	$ 402,329
Predecessor | Finance Receivable And Credit Service Fees
Revenues:
Revenues		260,776
Predecessor | Check Cashing And Card Fees
Revenues:
Revenues		$ 66,482

Ownership, Nature of Business_4

Ownership, Nature of Business - Financing Receivables (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)payment	Dec. 31, 2017USD ($)
Finance receivables
Number of extended payments | payment	4
Extended payment term	56 days
Gross loan receivables subject to repayment plans	$ 135	$ 184
Total Finance receivables at the end of the period	89,808	$ 113,368
Consumer Borrower | Short-term consumer loans
Finance receivables
Total Finance receivables at the end of the period	$ 53,779
Consumer Borrower | Secured short term loan
Finance receivables
Fee per $.1 borrowed (as a percent)	12.80%	14.50%
Consumer Borrower | Unsecured short term loan
Finance receivables
Interest rate on loan products (as a percent)	25.00%
Consumer Borrower | Medium-term consumer loans
Finance receivables
Total Finance receivables at the end of the period	$ 36,029
Consumer Borrower | Secured Medium Term Loan
Finance receivables
Fee per $.1 borrowed (as a percent)	13.70%	12.60%
Consumer Borrower | Medium term loans up to one year
Finance receivables
Maturity period of loan, for loan balances to be charged-off when accounts are past due by stipulated period	1 year
Period of past due when accounts are required to be charged-off	60 days
Consumer Borrower | Medium term loans greater than one year
Finance receivables
Maturity period of loan, for loan balances to be charged-off when accounts are past due by stipulated period	1 year
Consumer Borrower | Minimum | Unsecured short term loan
Finance receivables
Consumer loan products	$ 100
Maturity period of promissory note	14 days
Fee per $.1 borrowed (as a percent)	15.00%
Consumer Borrower | Minimum | Medium-term consumer loans
Finance receivables
Maturity period of promissory note	90 days
Consumer Borrower | Minimum | Unsecured Medium Term Loan
Finance receivables
Consumer loan products	$ 100
Maturity period of promissory note	3 months
Consumer Borrower | Minimum | Secured Medium Term Loan
Finance receivables
Maturity period of promissory note	90 days
Consumer Borrower | Maximum | Short-term consumer loans
Finance receivables
Maturity period of promissory note	90 days
Consumer Borrower | Maximum | Secured short term loan
Finance receivables
Maturity period of promissory note	90 days
Consumer Borrower | Maximum | Unsecured short term loan
Finance receivables
Consumer loan products	$ 1,000
Maturity period of promissory note	30 days
Fee per $.1 borrowed (as a percent)	20.00%
Consumer Borrower | Maximum | Medium-term consumer loans
Finance receivables
Maturity period of promissory note	36 months
Consumer Borrower | Maximum | Unsecured Medium Term Loan
Finance receivables
Consumer loan products	$ 5,000
Maturity period of promissory note	36 months
Consumer Borrower | Maximum | Medium term loans greater than one year
Finance receivables
Period of past due when accounts are required to be charged-off	91 days

Ownership, Nature of Business_5

Ownership, Nature of Business - Property, leasehold improvements and equipment (Details)	12 Months Ended
	Dec. 31, 2018
Furniture and fixtures
Property, leasehold improvements and equipment:
Useful lives	7 years
Equipment | Minimum
Property, leasehold improvements and equipment:
Useful lives	3 years
Equipment | Maximum
Property, leasehold improvements and equipment:
Useful lives	7 years
Vehicles
Property, leasehold improvements and equipment:
Useful lives	5 years
Buildings
Property, leasehold improvements and equipment:
Useful lives	39 years

Ownership, Nature of Business_6

Ownership, Nature of Business - Goodwill and other intangibles (Details) - USD ($) $ in Thousands	Jul. 01, 2016	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill and other intangibles
Amortization of Intangible Assets		$ 23
Goodwill and other intangible assets			$ 14,451
Customer list for the internet business and Florida acquisition
Goodwill and other intangibles
Amortization period				3 years	5 years	7 years
Predecessor
Goodwill and other intangibles
Amortization of Intangible Assets			$ 630		$ 496	$ 664
Segment impairment					113,753	28,949
Predecessor | Retail segment impairment
Goodwill and other intangibles
Segment impairment	$ 28,949				$ 113,753	$ 28,949

Ownership, Nature of Business_7

Ownership, Nature of Business - Advertising and marketing costs (Details) - USD ($) $ in Thousands	1 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2017	Dec. 31, 2016
Advertising and marketing costs
Marketing and Advertising Expense	$ 95
Corporate level advertising and marketing expense	$ 11
Predecessor
Advertising and marketing costs
Marketing and Advertising Expense		$ 4,643	$ 7,262	$ 6,831
Corporate level advertising and marketing expense		$ 116	$ 291	$ 447

Ownership, Nature of Business_8

Ownership, Nature of Business - Estimated fair values of financial instruments (Details) - USD ($) $ in Thousands, shares in Millions	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Financial assets:
Restricted cash	$ 4,175
Level 1 | Carrying Amount
Financial assets:
Cash and cash equivalents	53,208
Restricted cash	4,175
Level 1 | Fair Value
Financial assets:
Cash and cash equivalents	53,208
Restricted cash	4,175
Level 3 | Carrying Amount
Financial assets:
Finance receivables	84,364
Level 3 | Fair Value
Financial assets:
Finance receivables	84,364
Subsidiary notes payable | Level 3 | Carrying Amount
Financial liabilities:
Notes payable	71,838
Subsidiary notes payable | Level 3 | Fair Value
Financial liabilities:
Notes payable	71,838
Senior Note Payable | Level 2 | Carrying Amount
Financial liabilities:
Notes payable	42,000
Senior Note Payable | Level 2 | Fair Value
Financial liabilities:
Notes payable	42,000
10.750% senior PIK notes due 2023 | Level 1 | Carrying Amount
Financial liabilities:
Notes payable	60,796
10.750% senior PIK notes due 2023 | Level 1 | Fair Value
Financial liabilities:
Notes payable	$ 60,796
10.750% senior PIK notes due 2023 | Senior secured notes payable
Estimated fair values of financial instruments
Interest rate (as a percent)	10.75%
Predecessor
Financial assets:
Restricted cash			$ 4,585	$ 3,015	$ 3,460
Treasury stock.
Shares held in treasury stock			1
Predecessor | Level 1 | Carrying Amount
Financial assets:
Cash and cash equivalents			$ 66,627
Restricted cash			4,585
Predecessor | Level 1 | Fair Value
Financial assets:
Cash and cash equivalents			66,627
Restricted cash			4,585
Predecessor | Level 2 | Carrying Amount
Financial liabilities:
Lines of Credit			47,000
Predecessor | Level 2 | Fair Value
Financial liabilities:
Lines of Credit			47,000
Predecessor | Level 3 | Carrying Amount
Financial assets:
Finance receivables			94,339
Predecessor | Level 3 | Fair Value
Financial assets:
Finance receivables			94,339
Predecessor | Subsidiary notes payable | Level 2 | Carrying Amount
Financial liabilities:
Notes payable			61,958
Predecessor | Subsidiary notes payable | Level 2 | Fair Value
Financial liabilities:
Notes payable			$ 61,958
Predecessor | 10.75% Senior Secured Notes due 2019 | Senior secured notes payable
Estimated fair values of financial instruments
Interest rate (as a percent)		10.75%	10.75%
Predecessor | 10.75% Senior Secured Notes due 2019 | Senior secured notes payable | Level 1 | Carrying Amount
Financial liabilities:
Notes payable			$ 237,290
Predecessor | 10.75% Senior Secured Notes due 2019 | Senior secured notes payable | Level 1 | Fair Value
Financial liabilities:
Notes payable			$ 212,636
Predecessor | 12.75% Senior Secured Notes due 2020
Estimated fair values of financial instruments
Interest rate (as a percent)	12.75%
Predecessor | 12.75% Senior Secured Notes due 2020 | Senior secured notes payable
Estimated fair values of financial instruments
Interest rate (as a percent)		12.75%	12.75%
Predecessor | 12.75% Senior Secured Notes due 2020 | Senior secured notes payable | Level 2 | Carrying Amount
Financial liabilities:
Notes payable			$ 12,500
Predecessor | 12.75% Senior Secured Notes due 2020 | Senior secured notes payable | Level 2 | Fair Value
Financial liabilities:
Notes payable			$ 10,841

Ownership, Nature of Business_9

Ownership, Nature of Business - Change in accounting principle (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Dec. 31, 2018
Operating lease liabilities		$ 34,837
Accounting Standards Update 2016-02
Operating lease liabilities	$ 32,453
Right of use assets	$ 32,453

Finance Receivables, Credit Q_3

Finance Receivables, Credit Quality Information (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Finance Receivables, Credit Quality Information and Allowance for Loan Losses
Gross receivables	$ 89,808		$ 113,368
Unearned advance fees, net of deferred loan origination costs	(1,970)
Finance receivables before allowance for loan losses	87,838
Allowance for loan losses	(3,474)
Finance receivables, net	84,364
Short-term consumer loans | Consumer Borrower
Finance Receivables, Credit Quality Information and Allowance for Loan Losses
Gross receivables	53,779
Allowance for loan losses	(2,018)
Short-term consumer loans | Consumer Borrower | Secured
Finance Receivables, Credit Quality Information and Allowance for Loan Losses
Gross receivables	6,908
Short-term consumer loans | Consumer Borrower | Unsecured
Finance Receivables, Credit Quality Information and Allowance for Loan Losses
Gross receivables	46,871
Medium-term consumer loans | Consumer Borrower
Finance Receivables, Credit Quality Information and Allowance for Loan Losses
Gross receivables	36,029
Allowance for loan losses	(1,456)
Medium-term consumer loans | Consumer Borrower | Secured
Finance Receivables, Credit Quality Information and Allowance for Loan Losses
Gross receivables	4,936
Medium-term consumer loans | Consumer Borrower | Unsecured
Finance Receivables, Credit Quality Information and Allowance for Loan Losses
Gross receivables	$ 31,093
Predecessor
Finance Receivables, Credit Quality Information and Allowance for Loan Losses
Gross receivables		$ 101,380	113,368	$ 113,020
Unearned advance fees, net of deferred loan origination costs			(2,702)
Finance receivables before allowance for loan losses			110,666
Allowance for loan losses		(16,379)	(16,327)	(16,219)	$ (23,892)
Finance receivables, net			94,339
Predecessor | Short-term consumer loans | Consumer Borrower
Finance Receivables, Credit Quality Information and Allowance for Loan Losses
Gross receivables		60,780	66,465	61,589
Allowance for loan losses		(2,818)	(2,697)	(2,223)	(3,676)
Predecessor | Short-term consumer loans | Consumer Borrower | Secured
Finance Receivables, Credit Quality Information and Allowance for Loan Losses
Gross receivables			9,608
Predecessor | Short-term consumer loans | Consumer Borrower | Unsecured
Finance Receivables, Credit Quality Information and Allowance for Loan Losses
Gross receivables			56,857
Predecessor | Medium-term consumer loans | Consumer Borrower
Finance Receivables, Credit Quality Information and Allowance for Loan Losses
Gross receivables		40,600	46,903	51,431
Allowance for loan losses		$ (13,561)	(13,630)	$ (13,996)	$ (20,216)
Predecessor | Medium-term consumer loans | Consumer Borrower | Secured
Finance Receivables, Credit Quality Information and Allowance for Loan Losses
Gross receivables			5,932
Predecessor | Medium-term consumer loans | Consumer Borrower | Unsecured
Finance Receivables, Credit Quality Information and Allowance for Loan Losses
Gross receivables			$ 40,971

Finance Receivables, Credit Q_4

Finance Receivables, Credit Quality Information - Finance receivables (net), current and non-current portion (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Finance receivables, net
Finance receivables, net Current portion	$ 81,093
Finance receivables, net Non-current portion	3,271
Finance receivables, net	$ 84,364
Predecessor
Finance receivables, net
Finance receivables, net Current portion		$ 89,707
Finance receivables, net Non-current portion		4,632
Finance receivables, net		$ 94,339

Finance Receivables, Credit Q_5

Finance Receivables, Credit Quality Information - Changes in the allowance for the loan losses by product type (Details) - USD ($) $ in Thousands	1 Months Ended		11 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2017	Dec. 31, 2016
Changes in the allowance for the loan losses by product type
Provision	$ 1,979
Charge-offs	(1,038)
Recoveries	2,533
Balance at the end of the period	3,474	$ 3,474
Total Finance receivables at the end of the period	$ 89,808	$ 89,808		$ 113,368
Allowance as a percentage of receivable	3.87%	3.87%
Allowance for TDR's		$ 3,113
Third party lender
Changes in the allowance for the loan losses by product type
Balance at the beginning of the period	$ 4,441
Provision		947
Charge-offs		(875)
Balance at the end of the period	4,513	4,513
Troubled debt restructuring
Changes in the allowance for the loan losses by product type
Allowance for TDR's	1	1
Net carrying value of TDR's	3	3
Credit service program (CSO Program) | Third party lender
Changes in the allowance for the loan losses by product type
Debt sales			$ 934
Total gross finance receivables for which accrual for third-party lender losses has been recorded	34,144	34,144		36,967
Short-term consumer loans | Third party lender
Changes in the allowance for the loan losses by product type
Balance at the beginning of the period	4,379
Provision		947
Charge-offs		(872)
Balance at the end of the period	4,454	4,454
Short-term consumer loans | Consumer Borrower
Changes in the allowance for the loan losses by product type
Provision	1,180
Charge-offs	(1,038)
Recoveries	1,876
Balance at the end of the period	2,018	2,018
Total Finance receivables at the end of the period	$ 53,779	$ 53,779
Allowance as a percentage of receivable	3.75%	3.75%
Short-term consumer loans | Credit service program (CSO Program)
Changes in the allowance for the loan losses by product type
Recoveries		$ 270
Short-term consumer loans | Ohio credit service program (CSO Program)
Changes in the allowance for the loan losses by product type
Recoveries		1,216
Short-term consumer loans | Ohio credit service program (CSO Program) | Third party lender
Changes in the allowance for the loan losses by product type
Total gross finance receivables for which accrual for third-party lender losses has been recorded	$ 30,490	30,490		31,341
Short-term consumer loans | Ohio credit service program (CSO Program) | Consumer Borrower
Changes in the allowance for the loan losses by product type
Required purchases		2,082
Short-term consumer loans | Texas credit service program (CSO Program) | Third party lender
Changes in the allowance for the loan losses by product type
Total gross finance receivables for which accrual for third-party lender losses has been recorded	3,351	3,351		4,460
Required purchases		485
Medium-term consumer loans | Third party lender
Changes in the allowance for the loan losses by product type
Balance at the beginning of the period	62
Charge-offs		(3)
Balance at the end of the period	59	59
Medium-term consumer loans | Consumer Borrower
Changes in the allowance for the loan losses by product type
Provision	799
Recoveries	657
Balance at the end of the period	1,456	1,456
Total Finance receivables at the end of the period	$ 36,029	$ 36,029
Allowance as a percentage of receivable	4.04%	4.04%
Medium-term consumer loans | Troubled debt restructuring | Consumer Borrower
Changes in the allowance for the loan losses by product type
Provision and write off		$ 3
Payment defaults for loans evaluated for impairment		1
Medium-term consumer loans | Ohio credit service program (CSO Program) | Third party lender
Changes in the allowance for the loan losses by product type
Total gross finance receivables for which accrual for third-party lender losses has been recorded	$ 303	303		1,166
Medium-term consumer loans | Ohio credit service program (CSO Program) | Consumer Borrower
Changes in the allowance for the loan losses by product type
Recoveries		19
Required purchases		17
Check cashing | Consumer Borrower
Changes in the allowance for the loan losses by product type
Provision		187
Predecessor
Changes in the allowance for the loan losses by product type
Balance at the beginning of the period		16,379	16,327	16,219	$ 23,892
Provision			67,827	97,569	84,742
Charge-offs			(103,627)	(148,335)	(161,900)
Recoveries			35,852	50,874	69,485
Balance at the end of the period			16,379	16,327	16,219
Total Finance receivables at the end of the period			$ 101,380	$ 113,368	$ 113,020
Allowance as a percentage of receivable			16.16%	14.40%	14.35%
Allowance for TDR's			$ 97,098	$ 136,201	$ 115,962
Predecessor | Third party lender
Changes in the allowance for the loan losses by product type
Balance at the beginning of the period		4,441	4,818	3,099	2,610
Provision			24,258	32,666	25,164
Charge-offs			(24,635)	(30,947)	(24,675)
Balance at the end of the period			4,441	4,818	3,099
Predecessor | Troubled debt restructuring
Changes in the allowance for the loan losses by product type
Allowance for TDR's			41	80	219
Net carrying value of TDR's			64	146	660
Predecessor | Credit service program (CSO Program) | Third party lender
Changes in the allowance for the loan losses by product type
Debt sales				988
Predecessor | Short-term consumer loans | Third party lender
Changes in the allowance for the loan losses by product type
Balance at the beginning of the period		4,379	4,571	2,907	2,390
Provision			24,045	32,277	24,261
Charge-offs			(24,237)	(30,613)	(23,744)
Balance at the end of the period			4,379	4,571	2,907
Predecessor | Short-term consumer loans | Consumer Borrower
Changes in the allowance for the loan losses by product type
Balance at the beginning of the period		2,818	2,697	2,223	3,676
Provision			38,012	46,240	37,906
Charge-offs			(69,716)	(91,072)	(101,069)
Recoveries			31,825	45,306	61,710
Balance at the end of the period			2,818	2,697	2,223
Total Finance receivables at the end of the period			$ 60,780	$ 66,465	$ 61,589
Allowance as a percentage of receivable			4.64%	4.06%	3.61%
Debt sales			$ 1,188	$ 1,199	$ 1,484
Predecessor | Short-term consumer loans | Credit service program (CSO Program)
Changes in the allowance for the loan losses by product type
Recoveries			4,123	6,888
Predecessor | Short-term consumer loans | Ohio credit service program (CSO Program)
Changes in the allowance for the loan losses by product type
Recoveries			29,912	23,557
Predecessor | Short-term consumer loans | Ohio credit service program (CSO Program) | Consumer Borrower
Changes in the allowance for the loan losses by product type
Required purchases			46,368	43,584
Predecessor | Short-term consumer loans | Texas credit service program (CSO Program) | Third party lender
Changes in the allowance for the loan losses by product type
Required purchases			11,293	17,542
Predecessor | Medium-term consumer loans | Third party lender
Changes in the allowance for the loan losses by product type
Balance at the beginning of the period		62	247	192	220
Provision			213	389	903
Charge-offs			(398)	(334)	(931)
Balance at the end of the period			62	247	192
Predecessor | Medium-term consumer loans | Consumer Borrower
Changes in the allowance for the loan losses by product type
Balance at the beginning of the period		$ 13,561	13,630	13,996	20,216
Provision			29,815	51,329	46,836
Charge-offs			(33,911)	(57,263)	(60,831)
Recoveries			4,027	5,568	7,775
Balance at the end of the period			13,561	13,630	13,996
Total Finance receivables at the end of the period			$ 40,600	$ 46,903	$ 51,431
Allowance as a percentage of receivable			33.40%	29.06%	27.21%
Debt sales			$ 1,196	$ 1,555	$ 2,606
Predecessor | Medium-term consumer loans | Troubled debt restructuring | Consumer Borrower
Changes in the allowance for the loan losses by product type
Provision and write off			111	256	669
Payment defaults for loans evaluated for impairment			210	432	1,279
Predecessor | Medium-term consumer loans | Ohio credit service program (CSO Program) | Consumer Borrower
Changes in the allowance for the loan losses by product type
Recoveries			270	305
Required purchases			669	638
Predecessor | Check cashing | Consumer Borrower
Changes in the allowance for the loan losses by product type
Provision			$ 5,013	$ 5,966	$ 6,056

Finance Receivables, Credit Q_6

Finance Receivables, Credit Quality Information - Aging of receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2017	Dec. 31, 2016
Aging of receivables
Current finance receivables	$ 81,097
Current finance receivables (as a percent)	90.30%
Total delinquent	$ 8,711
Total delinquent (as a percent)	9.70%
Gross receivables	$ 89,808		$ 113,368
Gross receivables (as a percent)	100.00%
Past due finance receivables (1 - 30 days)
Aging of receivables
Total delinquent	$ 5,748
Total delinquent (as a percent)	6.40%
Past due finance receivables (31 - 60 days)
Aging of receivables
Total delinquent	$ 2,694
Total delinquent (as a percent)	3.00%
Past due finance receivables (61 - 90 days)
Aging of receivables
Total delinquent	$ 269
Total delinquent (as a percent)	0.30%
Short-term consumer loans | Past due finance receivables (1 - 30 days)
Aging of receivables
Total delinquent	$ 1,078
Total delinquent (as a percent)	1.20%
Secure Short Term Consumer Loans [Member] | Past due finance receivables (1 - 30 days)
Aging of receivables
Total delinquent	$ 629
Total delinquent (as a percent)	0.70%
Unsecure Short Term Consumer Loans [Member] | Past due finance receivables (1 - 30 days)
Aging of receivables
Total delinquent	$ 449
Total delinquent (as a percent)	0.50%
Medium-term consumer loans | Past due finance receivables (1 - 30 days)
Aging of receivables
Total delinquent	$ 4,670
Total delinquent (as a percent)	5.20%
Medium-term consumer loans | Past due finance receivables (31 - 60 days)
Aging of receivables
Total delinquent	$ 2,694
Total delinquent (as a percent)	3.00%
Medium-term consumer loans | Past due finance receivables (61 - 90 days)
Aging of receivables
Total delinquent	$ 251
Total delinquent (as a percent)	0.30%
Secure Medium Term Consumer Loans [Member] | Past due finance receivables (1 - 30 days)
Aging of receivables
Total delinquent	$ 898
Total delinquent (as a percent)	1.00%
Secure Medium Term Consumer Loans [Member] | Past due finance receivables (31 - 60 days)
Aging of receivables
Total delinquent	$ 269
Total delinquent (as a percent)	0.30%
Unsecured Medium Term Consumer Loans [Member] | Past due finance receivables (1 - 30 days)
Aging of receivables
Total delinquent	$ 3,772
Total delinquent (as a percent)	4.20%
Unsecured Medium Term Consumer Loans [Member] | Past due finance receivables (31 - 60 days)
Aging of receivables
Total delinquent	$ 2,425
Total delinquent (as a percent)	2.70%
Unsecured Medium Term Consumer Loans [Member] | Past due finance receivables (61 - 90 days)
Aging of receivables
Total delinquent	$ 18
Consumer Borrower | Short-term consumer loans
Aging of receivables
Gross receivables	53,779
Consumer Borrower | Medium-term consumer loans
Aging of receivables
Gross receivables	$ 36,029
Predecessor
Aging of receivables
Current finance receivables			$ 101,102
Current finance receivables (as a percent)			89.20%
Total delinquent			$ 12,266
Total delinquent (as a percent)			10.80%
Gross receivables		$ 101,380	$ 113,368	$ 113,020
Gross receivables (as a percent)			100.00%
Predecessor | Past due finance receivables (1 - 30 days)
Aging of receivables
Total delinquent			$ 8,548
Total delinquent (as a percent)			7.50%
Predecessor | Past due finance receivables (31 - 60 days)
Aging of receivables
Total delinquent			$ 3,130
Total delinquent (as a percent)			2.80%
Predecessor | Past due finance receivables (61 - 90 days)
Aging of receivables
Total delinquent			$ 588
Total delinquent (as a percent)			0.50%
Predecessor | Short-term consumer loans | Past due finance receivables (1 - 30 days)
Aging of receivables
Total delinquent			$ 2,046
Total delinquent (as a percent)			1.80%
Predecessor | Secure Short Term Consumer Loans [Member] | Past due finance receivables (1 - 30 days)
Aging of receivables
Total delinquent			$ 1,385
Total delinquent (as a percent)			1.20%
Predecessor | Unsecure Short Term Consumer Loans [Member] | Past due finance receivables (1 - 30 days)
Aging of receivables
Total delinquent			$ 661
Total delinquent (as a percent)			0.60%
Predecessor | Medium-term consumer loans | Past due finance receivables (1 - 30 days)
Aging of receivables
Total delinquent			$ 6,502
Total delinquent (as a percent)			5.70%
Predecessor | Medium-term consumer loans | Past due finance receivables (31 - 60 days)
Aging of receivables
Total delinquent			$ 3,130
Total delinquent (as a percent)			2.80%
Predecessor | Medium-term consumer loans | Past due finance receivables (61 - 90 days)
Aging of receivables
Total delinquent			$ 588
Total delinquent (as a percent)			0.50%
Predecessor | Secure Medium Term Consumer Loans [Member] | Past due finance receivables (1 - 30 days)
Aging of receivables
Total delinquent			$ 428
Total delinquent (as a percent)			0.30%
Predecessor | Secure Medium Term Consumer Loans [Member] | Past due finance receivables (31 - 60 days)
Aging of receivables
Total delinquent			$ 197
Total delinquent (as a percent)			0.20%
Predecessor | Unsecured Medium Term Consumer Loans [Member] | Past due finance receivables (1 - 30 days)
Aging of receivables
Total delinquent			$ 6,074
Total delinquent (as a percent)			5.40%
Predecessor | Unsecured Medium Term Consumer Loans [Member] | Past due finance receivables (31 - 60 days)
Aging of receivables
Total delinquent			$ 2,933
Total delinquent (as a percent)			2.60%
Predecessor | Unsecured Medium Term Consumer Loans [Member] | Past due finance receivables (61 - 90 days)
Aging of receivables
Total delinquent			$ 588
Total delinquent (as a percent)			0.50%
Predecessor | Consumer Borrower | Short-term consumer loans
Aging of receivables
Gross receivables		60,780	$ 66,465	61,589
Predecessor | Consumer Borrower | Medium-term consumer loans
Aging of receivables
Gross receivables		$ 40,600	$ 46,903	$ 51,431

Related Party Transactions an_2

Related Party Transactions and Balances (Details) - USD ($) $ in Thousands	1 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2018
Ivy Funding Nine LLC
Related party transactions and balances
Payment made	$ 1,067
Mr. Kyle F. Hanson
Related party transactions and balances
Ownership interest (as a percent)			35.00%
Eugene Schutt | Ivy Funding Nine LLC
Related party transactions and balances
Ownership interest (as a percent)			0.28%
Jennifer Adams Baldock | Ivy Funding Nine LLC
Related party transactions and balances
Ownership interest (as a percent)			0.04%
William E. Saunders, Jr.
Related party transactions and balances
Ownership interest (as a percent)			5.00%
Mr. Michael J. Durbin
Related party transactions and balances
Ownership interest (as a percent)			10.00%
Predecessor | Ivy Funding Nine LLC
Related party transactions and balances
Payment made		$ 10,021
Predecessor | Business Phone Com LLC
Related party transactions and balances
Payment made		8,784
Predecessor | Account Logic LLC
Related party transactions and balances
Payment made		881
Predecessor | Ad Trek LLC
Related party transactions and balances
Payment made		258
Predecessor | Speech IQ LLC
Related party transactions and balances
Payment made		$ 147

Property, Leasehold Improveme_3

Property, Leasehold Improvements and Equipment (Details) - USD ($) $ in Thousands	1 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2017	Dec. 31, 2016
Property, leasehold improvements and equipment:
Gross	$ 63,020
Less accumulated depreciation	(1,178)
Net	61,842
Depreciation	1,178
Furniture and fixtures
Property, leasehold improvements and equipment:
Gross	11,494
Leasehold improvements
Property, leasehold improvements and equipment:
Gross	42,350
Equipment
Property, leasehold improvements and equipment:
Gross	6,601
Vehicles
Property, leasehold improvements and equipment:
Gross	$ 2,575
Predecessor
Property, leasehold improvements and equipment:
Gross			$ 107,962
Less accumulated depreciation			(81,114)
Net			26,848
Fair value adjustment on property, leasehold improvements and equipment		$ 43,083
Depreciation		$ 11,382	13,895	$ 14,439
Predecessor | Furniture and fixtures
Property, leasehold improvements and equipment:
Gross			25,677
Predecessor | Leasehold improvements
Property, leasehold improvements and equipment:
Gross			50,400
Predecessor | Equipment
Property, leasehold improvements and equipment:
Gross			28,744
Predecessor | Vehicles
Property, leasehold improvements and equipment:
Gross			$ 3,141

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Future estimated amortization expense on specifically identifiable intangibles
Goodwill	$ 11,288	$ 11,288
Other intangible assets	3,136
Goodwill recognized in restructuring	11,288
Trade names
Future estimated amortization expense on specifically identifiable intangibles
Other intangible assets	3,062
Favorable lease
Future estimated amortization expense on specifically identifiable intangibles
Other intangible assets	$ 74
Predecessor
Future estimated amortization expense on specifically identifiable intangibles
Goodwill				$ 113,290	$ 152,568
Other intangible assets			$ 924
Goodwill recognized in restructuring		11,288
Intangible assets, fair value		$ 3,163
Predecessor | Trade names
Future estimated amortization expense on specifically identifiable intangibles
Other intangible assets			628
Predecessor | Customer lists
Future estimated amortization expense on specifically identifiable intangibles
Other intangible assets			144
Predecessor | Internally developed software
Future estimated amortization expense on specifically identifiable intangibles
Other intangible assets			$ 152

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Carrying amounts of goodwill by reportable segment (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 12, 2018
Carrying amounts of goodwill by reportable segment
Goodwill, gross	$ 11,288
Goodwill	11,288	$ 11,288
Retail Financial Services
Carrying amounts of goodwill by reportable segment
Goodwill, gross	11,288
Goodwill	$ 11,288

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Changes in the carrying amount of goodwill (Details) - USD ($) $ in Thousands	Jul. 01, 2016	Jul. 31, 2016	Feb. 29, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2018	Dec. 12, 2018
Changes in the carrying amount of goodwill
Goodwill recognized in restructuring						$ 11,288
Florida II | Retail segment impairment
Changes in the carrying amount of goodwill
Segment impairment			$ 0
Predecessor
Changes in the carrying amount of goodwill
Balance at the beginning of the period				$ 113,290	$ 152,568
Other acquisitions, net				463
Other acquisitions and dispositions, net					(10,329)
Segment impairment				(113,753)	(28,949)
Goodwill recognized in restructuring							$ 11,288
Balance at the end of the period					113,290
Predecessor | Retail segment impairment
Changes in the carrying amount of goodwill
Segment impairment	$ (28,949)			$ (113,753)	$ (28,949)
Predecessor | Retail Financial Services
Changes in the carrying amount of goodwill
Segment impairment		$ (28,949)

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets - Tax benefit related to goodwill (Details) $ in Thousands	Dec. 31, 2018USD ($)
Predecessor
Amount of book goodwill from the acquisition of California Check Cashing Services that exceeded the amount of tax goodwill	$ 46,775

Goodwill and Other Intangible_7

Goodwill and Other Intangible Assets - Other intangible assets (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Future estimated amortization expense on specifically identifiable intangibles
Gross Carrying Amount	$ 3,163
Accumulated Amortization	(27)
Net Carrying Amount	3,136
Favorable lease
Future estimated amortization expense on specifically identifiable intangibles
Gross Carrying Amount	78
Accumulated Amortization	(4)
Net Carrying Amount	74
Trade names
Future estimated amortization expense on specifically identifiable intangibles
Gross Carrying Amount	3,085
Accumulated Amortization	(23)
Net Carrying Amount	$ 3,062
Predecessor
Future estimated amortization expense on specifically identifiable intangibles
Gross Carrying Amount		$ 15,759
Accumulated Amortization		(14,835)
Net Carrying Amount		924
Predecessor | Non-compete agreements
Future estimated amortization expense on specifically identifiable intangibles
Gross Carrying Amount		3,124
Accumulated Amortization		(3,124)
Predecessor | Trade names
Future estimated amortization expense on specifically identifiable intangibles
Gross Carrying Amount		7,224
Accumulated Amortization		(6,596)
Net Carrying Amount		628
Predecessor | Customer lists
Future estimated amortization expense on specifically identifiable intangibles
Gross Carrying Amount		3,072
Accumulated Amortization		(2,928)
Net Carrying Amount		144
Predecessor | Internally developed software
Future estimated amortization expense on specifically identifiable intangibles
Gross Carrying Amount		2,339
Accumulated Amortization		(2,187)
Net Carrying Amount		$ 152

Goodwill and Other Intangible_8

Goodwill and Other Intangible Assets - Future estimated amortization expense on specifically identifiable intangibles (Details) $ in Thousands	Dec. 31, 2018USD ($)
Goodwill and Other Intangible Assets
2019	$ 515
2020	441
2021	441
2022	441
2023	441
Thereafter	857
Net Carrying Amount	$ 3,136

Goodwill and Other Intangible_9

Goodwill and Other Intangible Assets - Intangible assets for Insight Holding (Details) - USD ($) $ in Thousands	1 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill and other intangibles
Intangible amortization expense	$ 23
Predecessor
Goodwill and other intangibles
Intangible amortization expense		$ 630	$ 496	$ 664

Pledged Assets and Debt - Senio

Pledged Assets and Debt - Senior PIK (Details)	1 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 12, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Debt Instrument [Line Items]
Accrued interest	$ 1,586,000		$ 1,586,000
Risk-free interest rate
Significant assumptions used in the Black Scholes option price methodology
PIK Notes, measurement inputs	1.93		1.93
Dividend yield
Significant assumptions used in the Black Scholes option price methodology
PIK Notes, measurement inputs	0		0
Expected volatility
Significant assumptions used in the Black Scholes option price methodology
PIK Notes, measurement inputs	55		55
Expected term (years)
Significant assumptions used in the Black Scholes option price methodology
PIK Notes, measurment inputs, term	5 years
Credit risk
Significant assumptions used in the Black Scholes option price methodology
PIK Notes, measurement inputs	6,635,000	209,509,000	6,635,000
Senior PIK notes payable | 10.750% senior PIK notes due 2023
Debt Instrument [Line Items]
Interest rate (as a percent)	10.75%		10.75%
Principal	$ 276,940,000		$ 276,940,000
Principal, noncurrent	276,940,000		276,940,000
Discount	216,144,000		216,144,000
Discount, noncurrent	216,144,000		216,144,000
Fair value	60,796,000		60,796,000
Fair value, noncurrent	60,796,000		60,796,000
Senior PIK notes payable | 10.750% senior PIK notes due 2023 | Current Liabilities
Debt Instrument [Line Items]
Accrued interest	1,571,000		$ 1,571,000
Senior secured notes payable | 10.75% senior secured notes due 2019
Debt Instrument [Line Items]
Percent of holders or managers given signatory			50.00%
Senior secured notes payable | 12.75% Senior Secured Notes due 2020
Debt Instrument [Line Items]
Percent of holders or managers given signatory			100.00%
Senior secured notes payable | 10.750% senior PIK notes due 2023
Debt Instrument [Line Items]
Debt amount	$ 276,900,000		$ 276,900,000
Interest rate (as a percent)	10.75%		10.75%
Predecessor
Debt Instrument [Line Items]
Accrued interest				$ 5,145,000
Predecessor | Risk-free interest rate
Significant assumptions used in the Black Scholes option price methodology
PIK Notes, measurement inputs		1.76
Predecessor | Dividend yield
Significant assumptions used in the Black Scholes option price methodology
PIK Notes, measurement inputs		0
Predecessor | Expected volatility
Significant assumptions used in the Black Scholes option price methodology
PIK Notes, measurement inputs		150
Predecessor | Expected term (years)
Significant assumptions used in the Black Scholes option price methodology
PIK Notes, measurment inputs, term		1 year
Predecessor | 12.75% Senior Secured Notes due 2020
Debt Instrument [Line Items]
Interest rate (as a percent)	12.75%		12.75%
Predecessor | Senior secured notes payable | 10.75% senior secured notes due 2019
Debt Instrument [Line Items]
Interest rate (as a percent)	10.75%		10.75%
Predecessor | Senior secured notes payable | 12.75% Senior Secured Notes due 2020
Debt Instrument [Line Items]
Interest rate (as a percent)		12.75%		12.75%

Pledged Assets and Debt - Sen_2

Pledged Assets and Debt - Senior Secured Notes Payable (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2017
Senior secured notes payable
Senior secure notes payable
Deferred Issuance costs, noncurrent	$ 0
Predecessor
Senior secure notes payable
Net Principal, noncurrent			$ 248,126
Predecessor | 12.75% Senior Secured Notes due 2020
Senior secure notes payable
Face amount of debt	$ 25,000
Interest rate (as a percent)	12.75%
Predecessor | Senior secured notes payable
Senior secure notes payable
Principal			249,790
Deferred issuance costs			1,664
Deferred Issuance costs, noncurrent			1,664
Net principal			248,126
Net Principal, noncurrent			248,126
Predecessor | Senior secured notes payable | 10.75% senior secured notes due 2019
Senior secure notes payable
Face amount of debt	$ 405,000
Interest rate (as a percent)	10.75%
Principal			237,290
Deferred issuance costs			1,504
Net principal			$ 235,786
Predecessor | Senior secured notes payable | 12.75% Senior Secured Notes due 2020
Senior secure notes payable
Interest rate (as a percent)		12.75%	12.75%
Principal			$ 12,500
Deferred issuance costs			160
Net principal			$ 12,340

Pledged Assets and Debt - Line

Pledged Assets and Debt - Line of Credit Facility (Details) - USD ($) $ in Thousands	Oct. 31, 2018	Sep. 06, 2018	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2017
Revolving credit facility
Line of Credit Facility
Deferred Issuance costs, noncurrent			$ 0
Prepayment penalty		$ 8,261
Unamortized debt issuance costs		2,571
Revolving credit facility | Due September 2020
Line of Credit Facility
Maximum borrowing capacity		$ 45,000
Interest rate (as a percent)			9.00%
Undrawn line fee of unused commitments			9.00%
Line of credit eliminated in consolidation			$ 42,000
Revolving credit facility | Due June 2023
Line of Credit Facility
Maximum borrowing capacity				$ 42,000
Interest rate (as a percent)				9.00%
Predecessor
Line of Credit Facility
Net Principal, noncurrent					$ 45,129
Predecessor | Revolving credit due April 2019
Line of Credit Facility
Maximum borrowing capacity					47,000
Predecessor | Revolving credit facility
Line of Credit Facility
Deferred Issuance costs, noncurrent					1,871
Predecessor | Revolving credit facility | Revolving credit due April 2019
Line of Credit Facility
Principal					47,000
Principal, noncurrent					47,000
Deferred issuance costs					1,871
Deferred Issuance costs, noncurrent					1,871
Net Principal					45,129
Net Principal, noncurrent					$ 45,129
Predecessor | Revolving credit facility | Due October 2018
Line of Credit Facility
Required repayment	$ 3,000

Pledged Assets and Debt - Secur

Pledged Assets and Debt - Secured Note Payable (Details) - USD ($) $ in Thousands	Sep. 06, 2018	Dec. 12, 2018	Dec. 31, 2018
Secured notes payable | 9.00% Secured Notes due June 2023
Senior Note Payable
Face amount of debt		$ 42,000	$ 42,000
Interest rate (as a percent)		9.00%	9.00%
Principal			$ 42,000
Principal, noncurrent			42,000
Net principal			42,000
Net principal, noncurrent			$ 42,000
Secured notes payable | 9.00% Secured Notes due September 2020
Senior Note Payable
Face amount of debt	$ 42,000
Interest rate (as a percent)	9.00%
Proceeds from secured notes payable	$ 42,000
Predecessor
Senior Note Payable
Proceeds from secured notes payable		$ 42,000

Pledged Assets and Debt - Subsi

Pledged Assets and Debt - Subsidiary Notes Payable (Details) - USD ($) $ in Thousands	Sep. 06, 2018	Dec. 31, 2018	Dec. 13, 2018	Dec. 12, 2018	Dec. 11, 2018	Dec. 31, 2017	May 24, 2016	Jul. 19, 2014
Debt
Net principal, current		$ 884
Net principal, noncurrent		70,938
Note, Secured, due April 2019
Debt
Principal		70,000
Term note with a non-related entity
Debt
Face amount of debt								$ 1,069,000
Outstanding amount		822,000
Subsidiary notes payable
Debt
Principal		71,838
Principal, current		884
Principal, noncurrent		70,954
Deferred issuance costs		16
Deferred issuance costs, current		0
Deferred Issuance costs, noncurrent		16
Net principal		71,822
Net principal, current		884
Net principal, noncurrent		70,938
Subsidiary notes payable | Note, Secured, due April 2019
Debt
Interest rate (as a percent)	17.00%
Administrative fee	1.20%
Subsidiary notes payable | Note, secured, due April 2020
Debt
Principal		70,000
Deferred issuance costs		16
Net principal		69,984
Face amount of debt		$ 70,000		$ 70,000	$ 63,500	$ 70,000
Interest rate (as a percent)		16.75%				16.75%
Subsidiary notes payable | Term note, secured, due July 2019
Debt
Principal		$ 822
Net principal		822
Face amount of debt		$ 1,425				$ 1,425
Interest rate (as a percent)		4.25%
Subsidiary notes payable | Term Note, secured, due May 2021
Debt
Principal		$ 1,016
Net principal		1,016
Face amount of debt		$ 1,165				1,165	$ 1,165
Interest rate (as a percent)		4.50%
Senior secured notes payable
Debt
Deferred Issuance costs, noncurrent		$ 0
Predecessor
Debt
Net principal, current						118
Net principal, noncurrent						61,077
Predecessor | Note, Secured, due April 2019
Debt
Principal			$ 63,500
Predecessor | Revolving credit due April 2019
Debt
Maximum borrowing capacity						47,000
Predecessor | Subsidiary notes payable
Debt
Principal						61,958
Principal, current						119
Principal, noncurrent						61,839
Deferred issuance costs						763
Deferred issuance costs, current						1
Deferred Issuance costs, noncurrent						762
Net principal						61,195
Net principal, current						118
Net principal, noncurrent						61,077
Predecessor | Subsidiary notes payable | Note, secured, due April 2020
Debt
Principal						60,000
Deferred issuance costs						744
Net principal						59,256
Predecessor | Subsidiary notes payable | Term note, secured, due July 2019
Debt
Principal						882
Deferred issuance costs						5
Net principal						877
Predecessor | Subsidiary notes payable | Term Note, secured, due May 2021
Debt
Principal						1,076
Deferred issuance costs						14
Net principal						1,062
Predecessor | Senior secured notes payable
Debt
Deferred issuance costs						1,664
Deferred Issuance costs, noncurrent						1,664
Principal						$ 249,790
Predecessor | Senior secured notes payable | 10.75% Senior Secured Notes due 2019
Debt
Interest rate (as a percent)				10.75%		10.75%
Guarantor Subsidiaries | Term note with a non-related entity
Debt
Face amount of debt								$ 1,425,000
Outstanding amount		$ 1,096,000

Pledged Assets and Debt - Five

Pledged Assets and Debt - Five year maturity for all debt arrangements (Details) $ in Thousands	Dec. 31, 2018USD ($)
Principal
2019	$ 884
2020	70,060
2021	894
2023	318,940
Total	390,778
Senior PIK notes payable
Principal
2023	276,940
Total	276,940
Secured notes payable
Principal
2023	42,000
Total	42,000
Subsidiary notes payable
Principal
2019	884
2020	70,060
2021	894
Total	$ 71,838

Agency Agreements (Details)

Agency Agreements (Details) - USD ($) $ in Thousands	Jan. 01, 2017	Jan. 01, 2012	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Agency agreements
Revenues			$ 18,980
Card related pre-funding and receivables			899		$ 899
Agency Agreement Western Union
Agency agreements
Deferred Revenue, December 31, 2018 Balance			7,520		7,520
Agency Agreement with Western Union, effective 2012
Agency agreements
Term of agreement		5 years
Revenues			172
Agency Agreement with Western Union, effective 2012 | Maximum
Agency agreements
Incentive bonus		$ 500
New Agency Agreement with Western Union, effective January 2017
Agency agreements
Term of agreement	5 years
Revenues			111
Deferred Revenue, December 31, 2018 Balance			6,600		6,600
New Store Bonus With Western Union
Agency agreements
Deferred Revenue, December 31, 2018 Balance			920		920
New Store Bonus With Western Union | Other Income
Agency agreements
Deferred Revenue, December 31, 2018 Balance			17		17
Agency agreement with an entity which is a prepaid debit card program manager
Agency agreements
Card related pre-funding and receivables			899		899	$ 1,062
Agency agreement with an entity which is a prepaid debit card program manager | Other Income
Agency agreements
Revenues			39
Predecessor
Agency agreements
Revenues				$ 327,258		364,067	$ 402,329
Card related pre-funding and receivables						1,062
Predecessor | Agency Agreement Western Union
Agency agreements
Deferred Revenue, January 1, 2018 Balance				10,055	10,055
Revenues					2,535
Deferred Revenue, December 31, 2018 Balance						10,055
Predecessor | Agency Agreement with Western Union, effective 2012
Agency agreements
Revenues				3,089		3,410	3,830
Predecessor | New Agency Agreement with Western Union, effective January 2017
Agency agreements
Bonus received for signing up new store	$ 11,000
Deferred Revenue, January 1, 2018 Balance				8,800	8,800
Revenues			2,089	2,200	2,200
Deferred Revenue, December 31, 2018 Balance						8,800
Predecessor | New Agency Agreement with Western Union, effective January 2017 | Other Income
Agency agreements
Bonus received for signing up new store							2,640
Predecessor | New Store Bonus With Western Union
Agency agreements
Deferred Revenue, January 1, 2018 Balance				1,255	1,255
Revenues					$ 335
Deferred Revenue, December 31, 2018 Balance						1,255
Predecessor | New Store Bonus With Western Union | Other Income
Agency agreements
Deferred Revenue, January 1, 2018 Balance	$ 339		$ 318			339
Deferred Revenue, December 31, 2018 Balance				318			339
Predecessor | Agency agreement with an entity which is a prepaid debit card program manager | Other Income
Agency agreements
Revenues				$ 816		$ 965	$ 1,082

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Accounts payable	$ 5,594
Accrued payroll and compensated absences	7,018
Wire transfers payable	1,745
Accrual for third-party losses	4,513	$ 4,818
Unearned CSO fees	7,510
Bill payment service liability	2,476
Lease termination	1,114
Other	5,452
Accounts payable and accrued liabilities	$ 35,422
Predecessor
Accounts payable		5,465
Accrued payroll and compensated absences		7,718
Wire transfers payable		2,238
Accrual for third-party losses		4,818
Unearned CSO fees		8,029
Deferred rent		867
Bill payment service liability		2,604
Lease termination		1,978
Other		5,849
Accounts payable and accrued liabilities		$ 39,566

Operating and Capital Lease C_3

Operating and Capital Lease Commitments (Details) $ in Thousands	Dec. 31, 2018USD ($)
Operating Leases
2019	$ 16,344
2020	9,107
2021	5,114
2022	2,863
2023	1,001
Thereafter	408
Total minimum lease payments	$ 34,837

Operating and Capital Lease C_4

Operating and Capital Lease Commitments - Rental expenses (Details) - USD ($) $ in Thousands	1 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2017	Dec. 31, 2016
Capital Lease Commitments
Rental expense, including maintenance and real estate tax expense	$ 602
Total minimum lease payments	34,837
Closed Retail Location Member
Capital Lease Commitments
Total minimum lease payments	$ 1,501		$ 2,796
Predecessor
Capital Lease Commitments
Rental expense, including maintenance and real estate tax expense		$ 25,840	28,540	$ 29,261
Lease termination cost		$ 712	$ 3,083	$ 1,733

Bonus Agreements (Details)

Bonus Agreements (Details) - USD ($) $ in Thousands	1 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2017	Dec. 31, 2016
Employee based performance bonus expenses	$ 140
Predecessor
Employee based performance bonus expenses		$ 2,550	$ 4,799	$ 5,939

Concentrations of Credit Risk_2

Concentrations of Credit Risks (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)item	Dec. 31, 2017USD ($)
Third party lender | Credit service program (CSO Program)
Concentration of credit risks
Total gross finance receivables for which accrual for third-party lender losses has been recorded	$ 34,144	$ 36,967
Finance receivables
Concentration of credit risks
Number of states in which customers are living | item	33
Finance receivables | Geographic concentration risk
Concentration of credit risks
Balance Outstanding	$ 89,808
Percentage of Total Outstanding	100.00%
Finance receivables | Geographic concentration risk | Alabama
Concentration of credit risks
Balance Outstanding	$ 10,328
Percentage of Total Outstanding	11.50%
Finance receivables | Geographic concentration risk | Arizona
Concentration of credit risks
Balance Outstanding	$ 10,058
Percentage of Total Outstanding	11.20%
Finance receivables | Geographic concentration risk | California
Concentration of credit risks
Balance Outstanding	$ 27,302
Percentage of Total Outstanding	30.40%
Finance receivables | Geographic concentration risk | Mississippi
Concentration of credit risks
Balance Outstanding	$ 6,825
Percentage of Total Outstanding	7.60%
Finance receivables | Geographic concentration risk | Virginia
Concentration of credit risks
Balance Outstanding	$ 10,328
Percentage of Total Outstanding	11.50%
Finance receivables | Geographic concentration risk | Other retail segment states
Concentration of credit risks
Balance Outstanding	$ 19,578
Percentage of Total Outstanding	21.80%
Finance receivables | Geographic concentration risk | Other Internet Segment States
Concentration of credit risks
Balance Outstanding	$ 5,389
Percentage of Total Outstanding	6.00%
Short-term consumer loans | Third party lender | Ohio credit service program (CSO Program)
Concentration of credit risks
Total gross finance receivables for which accrual for third-party lender losses has been recorded	$ 30,490	31,341
Short-term consumer loans | Third party lender | Texas credit service program (CSO Program)
Concentration of credit risks
Total gross finance receivables for which accrual for third-party lender losses has been recorded	3,351	4,460
Medium-term consumer loans | Third party lender | Ohio credit service program (CSO Program)
Concentration of credit risks
Total gross finance receivables for which accrual for third-party lender losses has been recorded	$ 303	1,166
Predecessor | Finance receivables | Geographic concentration risk
Concentration of credit risks
Balance Outstanding		$ 113,368
Percentage of Total Outstanding		100.00%
Predecessor | Finance receivables | Geographic concentration risk | Alabama
Concentration of credit risks
Balance Outstanding		$ 12,808
Percentage of Total Outstanding		11.30%
Predecessor | Finance receivables | Geographic concentration risk | Arizona
Concentration of credit risks
Balance Outstanding		$ 11,994
Percentage of Total Outstanding		10.60%
Predecessor | Finance receivables | Geographic concentration risk | California
Concentration of credit risks
Balance Outstanding		$ 39,835
Percentage of Total Outstanding		35.10%
Predecessor | Finance receivables | Geographic concentration risk | Mississippi
Concentration of credit risks
Balance Outstanding		$ 7,409
Percentage of Total Outstanding		6.50%
Predecessor | Finance receivables | Geographic concentration risk | Virginia
Concentration of credit risks
Balance Outstanding		$ 12,018
Percentage of Total Outstanding		10.60%
Predecessor | Finance receivables | Geographic concentration risk | Other retail segment states
Concentration of credit risks
Balance Outstanding		$ 19,696
Percentage of Total Outstanding		17.40%
Predecessor | Finance receivables | Geographic concentration risk | Other Internet Segment States
Concentration of credit risks
Balance Outstanding		$ 9,608
Percentage of Total Outstanding		8.50%

Contingencies (Details)

Contingencies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Maximum
Income Tax Examination [Line Items]
Assessment (refunds)	$ 129
Commerical Activities Tax (CAT)
Income Tax Examination [Line Items]
Assessment (refunds)	274	$ 274	$ 274
Penalties and interest	$ 51	$ 51	$ 51

Employee Benefit Plan (Details)

Employee Benefit Plan (Details) - USD ($) $ in Thousands	1 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Defined Contribution Plan Disclosure
Employer match of employee contributions not exceeding 3 percent of compensation			100.00%
Employer match of employee contributions exceeding 3% but not to exceed 5% of compensation			50.00%
Employer matching expense under salary deferral plan	$ 120
Maximum
Defined Contribution Plan Disclosure
Percentage of eligible compensation, matched 100% by employer			3.00%
Percentage of eligible compensation, matched 50% by employer			5.00%
Minimum
Defined Contribution Plan Disclosure
Percentage of eligible compensation, matched 50% by employer			3.00%
Predecessor
Defined Contribution Plan Disclosure
Employer matching expense under salary deferral plan		$ 1,401		$ 1,752	$ 1,813

Business Combinations - 2018 Re

Business Combinations - 2018 Restructuring (Details) - USD ($) $ in Thousands	Dec. 12, 2018	Dec. 12, 2018	Dec. 31, 2016	Dec. 31, 2018	Dec. 31, 2015
Business Acquisition [Line Items]
Cash payment	$ 68,301
Fair value of assets acquired
Cash and cash equivalents	46,990	$ 46,990
Restricted cash	950	950
Finance receivables, net	81,628	81,628
Card related pre-funding and receivables	1,089	1,089
Other current assets	15,602	15,602
Property, leasehold improvements and equipment, net	62,777	62,777
Fair value of other intangible assets acquired, principally tradename	3,163	3,163
Security deposits	2,295	2,295
Total fair value of assets acquired	214,494	214,494
Goodwill, net	(11,288)	(11,288)		$ (11,288)
Fair value of liabilities assumed:
Accounts payable and accrued liabilities	29,565	29,565
Money orders payable	4,020	4,020
Accrued interest	521	521
Deferred revenue	8,089	8,089
Unfavorable leases	2,147	2,147
Secured notes payable	42,000	42,000
Subsidiary notes payable	71,139	71,139
Total fair value of liabilities assumed	157,481	157,481
Net Assets Acquired	57,013	$ 57,013
10.75% senior secured notes due 2019
Business Acquisition [Line Items]
Percentage Of Beneficial Holders Of Notes		50.00%
12.75% Senior Secured Notes due 2020
Business Acquisition [Line Items]
Percentage Of Beneficial Holders Of Notes		100.00%
Predecessor
Business Acquisition [Line Items]
Transaction cost	$ 6,941	$ 6,941
Cash payment			$ 11,002
Fair value of assets acquired
Finance receivables, net			9,065
Property, leasehold improvements and equipment, net			563
Fair value of other intangible assets acquired, principally tradename			323
Goodwill, net			$ (113,290)		$ (152,568)

Business Combinations - 2016 Tr

Business Combinations - 2016 Transactions (Details) $ in Thousands	Feb. 01, 2016USD ($)storeitemshares	Dec. 31, 2018item	Dec. 31, 2017USD ($)
Disposal of Subsidiary
Number of retail locations closed | item		471
Predecessor
Disposal of Subsidiary
Treasury stock			$ 50
Predecessor | Disposal Group Disposed Of By Sale Not Discontinued Operations | Florida II
Disposal of Subsidiary
Consideration for disposal (in shares) | shares	1,000,000
Treasury stock	$ 50
Stock repurchase obligation	$ 3,130
Number of promissory notes | item	2
Consideration in form of clearing outstanding debt	$ 10,112
Pre-tax loss on sale of subsidiary	1,569
Goodwill written-off	5,691
Tax loss on sale	$ 24,062
Predecessor | Disposal Group Disposed Of By Sale Not Discontinued Operations | Florida II | Retail Financial Services
Disposal of Subsidiary
Number of retail locations closed | store	43
Predecessor | Disposal Group Disposed Of By Sale Not Discontinued Operations | Florida II | Revolving credit facility
Disposal of Subsidiary
Maximum borrowing capacity	$ 6,000
Loan loss reserve	$ 3,000

Business Combinations - Estimat

Business Combinations - Estimated fair value of assets acquired (Details) $ in Thousands	Jul. 01, 2016USD ($)location	May 18, 2016USD ($)location	Dec. 31, 2018USD ($)	Dec. 12, 2018USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Recognized amounts of identifiable assets acquired
Finance receivables, net				$ 81,628
Leasehold improvements and equipment, net				62,777
Identifiable intangible assets				3,163
Net Assets Acquired				57,013
Goodwill			$ 11,288	$ 11,288
Predecessor
Recognized amounts of identifiable assets acquired
Finance receivables, net					$ 9,065
Leasehold improvements and equipment, net					563
Identifiable intangible assets					323
Goodwill					$ 113,290	$ 152,568
Predecessor | QC Financial Services of California, Inc
Business combinations
Number of retail locations acquired | location	38
Number of retail locations sold | location	33
Fair value of the assets and liabilities
Fair value of total consideration transferred	$ 11,002
Recognized amounts of identifiable assets acquired
Finance receivables, net	9,065
Leasehold improvements and equipment, net	563
Identifiable intangible assets	323
Net Assets Acquired	9,951
Goodwill	$ 1,051
Predecessor | Florida II
Business combinations
Number of retail locations acquired | location		5
Consideration in form of clearing outstanding debt		$ 4,821
Pretax gain		$ 296
Predecessor | Other retail segment states | QC Financial Services of California, Inc
Business combinations
Number of retail locations acquired | location	60

Business Combinations - Estim_2

Business Combinations - Estimated fair value of assets sold (Details) - Predecessor - USD ($) $ in Thousands	Jul. 01, 2016	Dec. 31, 2016
Recognized amounts of identifiable assets sold and liabilities assumed
Finance receivables, net		$ 6,834
Leasehold improvements and equipment, net		787
Identifiable goodwill		5,982
Other liabilities		(64)
Loss on transaction		$ 2,537
QC Financial Services of California, Inc
Estimated fair value of assets sold
Fair value of total consideration transferred	$ 11,002
Recognized amounts of identifiable assets sold and liabilities assumed
Finance receivables, net	6,834
Leasehold improvements and equipment, net	787
Identifiable goodwill	5,982
Other liabilities	(64)
Total identifiable assets, net	13,539
Loss on transaction	$ 2,537

Stock Based Compensation - (Det

Stock Based Compensation - (Details) - $ / shares	1 Months Ended				11 Months Ended	12 Months Ended
	Feb. 28, 2017	Jan. 31, 2017	Dec. 31, 2016	May 31, 2016	Dec. 12, 2018	Dec. 31, 2018
2011 Management Equity Incentive Plan
Stock based compensation
Total number of awards available under the plans (in shares)					2,941,746
Number of additional shares available for grant					1,492,167
Stock options
Stock based compensation
Term of awards granted under the plan						10 years
Cancelled (in shares)				1,270,106
Granted (in shares)	80,833	80,833	20,000	1,243,299	76,559
Granted (in dollars per share)	$ 2.25	$ 2.25	$ 2.25	$ 2.25	$ 1
Vested (in shares)	3,833	3,833	6,000	1,233,499
Vested or expected to vest at the end of the period (in shares)				9,800	1,409,191
Minimum | Stock options
Stock based compensation
Vesting period						4 years
Maximum | Stock options
Stock based compensation
Vesting period						5 years

Stock Based Compensation - Weig

Stock Based Compensation - Weighted average assumptions (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 12, 2018	Dec. 12, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Additional disclosure
Stock-based compensation costs		$ 32
Unrecognized stock-based compensation costs to be recognized over future periods	$ 32	32
Unrecognized stock-based compensation costs to be recognized in future periods for awards that vest over requisite service period	$ 66	66
Weighted average period over which unrecognized stock-based compensation costs are expected to be recognized, for awards that vest over requisite service period or upon change in control	1 year 1 month 6 days
Predecessor
Additional disclosure
Stock-based compensation costs		51		$ 1,293
Unrecognized stock-based compensation costs to be recognized over future periods	$ 32	$ 32		$ 66	$ 42
Predecessor | 2011 Management Equity Incentive Plan
Weighted average assumptions for options grants
Risk-free interest rate (as a percent)			1.76%	1.93%	1.30%
Dividend yield (as a percent)			0.00%	0.00%	0.00%
Expected volatility (as a percent)			150.00%	55.00%	65.00%
Expected term (years)			1 year	5 years	5 years
Weighted average fair value of options granted (in dollars per share)				$ 2.25	$ 1.23

Stock Based Compensation - Stoc

Stock Based Compensation - Stock option activity (Details) - Stock options - $ / shares	1 Months Ended				11 Months Ended	12 Months Ended
	Feb. 28, 2017	Jan. 31, 2017	Dec. 31, 2016	May 31, 2016	Dec. 12, 2018	Dec. 31, 2017
Shares
Outstanding at the beginning of the period (in shares)					1,332,632
Granted (in shares)	80,833	80,833	20,000	1,243,299	76,559
Outstanding at the end of the period (in shares)					1,409,191	1,332,632
Exercisable at the end of the period (in shares)					1,362,969
Vested or expected to vest at the end of the period (in shares)				9,800	1,409,191
Weighted-Average Exercise Price (actual per share price)
Outstanding at the beginning of the period (in dollars per share)					$ 2.25
Granted (in dollars per share)	$ 2.25	$ 2.25	$ 2.25	$ 2.25	1
Outstanding at the end of the period (in dollars per share)					2.18	$ 2.25
Exercisable at the end of the period (in dollars per share)					2.18
Vested or expected to vest at the end of the period (in dollars per share)					$ 2.18
Weighted-Average Remaining Contractual Term
Outstanding					7 years 6 months	8 years 6 months
Granted					7 years 6 months
Exercisable at the end of the period					7 years 6 months
Vested or expected to vest at the end of the period					7 years 6 months

Stock Based Compensation - Rest

Stock Based Compensation - Restricted stock unit activity (Details) - $ / shares	1 Months Ended	11 Months Ended
	Apr. 30, 2017	Dec. 12, 2018
Restricted stock units
Shares
Outstanding at the beginning of the period (in shares)		40,388
Granted (in shares)		0
Exercised (in shares)	8,484
Outstanding at the end of the period (in shares)		40,388
Exercisable at the end of the period (in shares)		40,388
Vested or expected to vest at the end of the period (in shares)		40,388
Weighted-Average Exercise Price (actual per share price)
Outstanding at the beginning of the period (in dollars per share)		$ 11.30
Granted (in dollars per share)		0
Outstanding at the end of the period (in dollars per share)		11.30
Exercisable at the end of the period (in dollars per share)		11.30
Vested or expected to vest at the end of the period (in dollars per share)		$ 11.30
Stock options
Stock based compensation
Un-vested award (in shares)		46,222
Weighted-average fair value at grant date (in dollars per share)		$ 1.10

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Taxes
Liability recorded for unrecognized tax benefits	$ 0	$ 0
Statutory federal income tax rate (as a percent)	21.00%	35.00%
Provisional amount recorded related to the re-measurement of deferred tax balance was a net tax benefit		$ 3,200
Deferred Tax Assets, Noncurrent
Allowance for credit losses	$ 6,698	6,811
Goodwill	16,967	31,190
Accrued Expenses	131	111
Depreciable liabilities	5,643
Depreciable assets		3,772
Intangible asset		1,132
Stock-based compensation		2,441
Deferred revenue	2,234	2,291
Deferred rent	171	229
Bond registration Expenses	11	45
Net operating loss	30,834	22,456
Capital Loss carryover	1,418	1,418
Valuation allowance	(52,821)	(71,896)
Total	5,643
Deferred Tax Liabilities, Noncurrent
Total	$ 5,643	$ 0

Income Taxes - Valuation allowa

Income Taxes - Valuation allowance (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Net deferred tax assets and (liabilities)
Gross deferred tax assets	$ 60,837	$ 71,896
Valuation allowance	55,194	71,896
Credits or net operating losses	0
NOL expiring	105,046
NOL carried forward indefinitely	7,105
Federal
Net deferred tax assets and (liabilities)
Credits or net operating losses	$ 112,151	$ 90,501

Income Taxes - Provision for in

Income Taxes - Provision for income taxes charged to operations (Details) - USD ($) $ in Thousands	1 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2017	Dec. 31, 2016
Provision for income taxes charged to operations
Current tax expense	$ 2
Provision (benefit) for income taxes	$ 2
Predecessor
Provision for income taxes charged to operations
Current tax expense		$ 39	$ (12)	$ 1,419
Deferred tax expense			(9,609)	14,773
Provision (benefit) for income taxes		$ 39	$ (9,621)	$ 16,192

Income Taxes - Schedule of reco

Income Taxes - Schedule of reconciliation between income tax expense for financial statement purposes and amount computed by applying statutory federal income tax rate of 35% to pretax income before extraordinary item (Details) - USD ($) $ in Thousands	1 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 12, 2018	Dec. 31, 2017	Dec. 31, 2016
Reconciliation between income tax expense for financial statement purposes and amount computed by applying the statutory federal income tax rate
Statutory federal income tax rate (as a percent)	21.00%		35.00%
Federal tax expense at statutory rate	$ 266
Increase (decrease) in income taxes resulting from:
State income taxes, net of federal tax benefit	(480)
Valuation allowance	(2,018)
Fair value adjustments PIK	(1,393)
Nondeductible expenses and other items	3,627
Provision (benefit) for income taxes	$ 2
Predecessor
Reconciliation between income tax expense for financial statement purposes and amount computed by applying the statutory federal income tax rate
Statutory federal income tax rate (as a percent)			35.00%	35.00%
Federal tax expense at statutory rate		$ (10,764)	$ (66,680)	$ 5,126
Increase (decrease) in income taxes resulting from:
State income taxes, net of federal tax benefit		(800)	2,552	1,685
Work opportunity tax credit		(8)	(8)	(115)
Sale of Florida and QC				(547)
Goodwill impairment			5,846	1,488
Transaction costs		1,458
Cancellation of indebtedness income		11,217
Loss on debt extinguishment		2,275
Valuation allowance		(1,414)	23,130	8,450
Impact of federal rate change			27,549
Nondeductible expenses and other items		(1,925)	(2,010)	105
Provision (benefit) for income taxes		$ 39	$ (9,621)	$ 16,192

Business Segments (Details)

Business Segments (Details) $ in Thousands	1 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 12, 2018USD ($)	Dec. 31, 2018USD ($)item	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Business segment
Number of operating segments | item			2
Total Assets	$ 237,222		$ 237,222
Goodwill	11,288	$ 11,288	11,288
Other Intangible Assets	3,136		3,136
Total revenues	$ 18,980
Total Revenues, % of Revenue	100.00%
Provision for loan losses	$ 3,113
Provision for Loan Losses, % of Revenue	16.40%
Other Operating Expenses	$ 7,341
Other Operating Expenses, % of Revenue	38.60%
Operating Gross Profit	$ 8,526
Operating Gross Profit, % of Revenue	45.00%
Interest Expense, net	$ 2,414
Interest Expense, net, % of Revenue	12.70%
Depreciation and Amortization	$ 867
Depreciation and Amortization, % of Revenue	4.60%
Other Corporate Expenses	$ 3,607
Other Corporate Expenses, % of Revenue	19.00%
Income (loss) from continuing operations, before tax	$ 1,638
Income from Continuing Operations, before tax, % of Revenue	8.60%
Unallocated (Income) Expenses
Business segment
Other Corporate Expenses	$ 3,607
Income (loss) from continuing operations, before tax	(3,607)
Intersegment elimination
Business segment
Total revenues	0
Retail Financial Services
Business segment
Total Assets	212,772		212,772
Goodwill	11,288		11,288
Other Intangible Assets	2,921		2,921
Total revenues	$ 16,556
Total Revenues, % of Revenue	100.00%
Provision for loan losses	$ 2,659
Provision for Loan Losses, % of Revenue	16.10%
Other Operating Expenses	$ 7,151
Other Operating Expenses, % of Revenue	43.20%
Operating Gross Profit	$ 6,746
Operating Gross Profit, % of Revenue	40.70%
Interest Expense, net	$ 1,288
Interest Expense, net, % of Revenue	7.80%
Depreciation and Amortization	$ 849
Depreciation and Amortization, % of Revenue	5.10%
Income (loss) from continuing operations, before tax	$ 4,609
Income from Continuing Operations, before tax, % of Revenue	27.80%
Internet Financial Services
Business segment
Total Assets	$ 24,450		24,450
Other Intangible Assets	215		$ 215
Total revenues	$ 2,424
Total Revenues, % of Revenue	100.00%
Provision for loan losses	$ 454
Provision for Loan Losses, % of Revenue	18.70%
Other Operating Expenses	$ 190
Other Operating Expenses, % of Revenue	7.80%
Operating Gross Profit	$ 1,780
Operating Gross Profit, % of Revenue	73.50%
Interest Expense, net	$ 1,126
Interest Expense, net, % of Revenue	46.50%
Depreciation and Amortization	$ 18
Depreciation and Amortization, % of Revenue	0.70%
Income (loss) from continuing operations, before tax	$ 636
Income from Continuing Operations, before tax, % of Revenue	26.20%
Predecessor
Business segment
Total Assets				$ 212,406
Goodwill					$ 113,290	$ 152,568
Other Intangible Assets				924
Total revenues		$ 327,258		364,067	402,329
Total Revenues, % of Revenue		100.00%	100.00%
Provision for loan losses		$ 97,098		136,201	115,962
Provision for Loan Losses, % of Revenue		29.60%	37.40%
Other Operating Expenses		$ 143,866		168,054
Other Operating Expenses, % of Revenue		44.00%	46.20%
Operating Gross Profit		$ 86,294		59,812	118,476
Operating Gross Profit, % of Revenue		26.40%	16.40%
Interest Expense, net		$ 50,760		48,245
Interest Expense, net, % of Revenue		15.50%	13.30%
Depreciation and Amortization		$ 4,318		4,929	4,987
Depreciation and Amortization, % of Revenue		1.30%	1.50%
Transaction expenses		$ 6,941
Transaction expenses, % of Revenue		2.1
(Gain) loss on debt extinguishment		$ 10,832			(65,117)
Loss on debt extinguishment, % of Revenue		3.30%
Lease termination				1,226
Lease termination Expenses, % of Revenue			0.30%
Goodwill, Impairment				113,753	28,949
Goodwill impairment, % of Revenue			31.2
Loss on sale of subsidiary					4,106
Other Corporate Expenses		$ 64,699		82,175
Other Corporate Expenses, % of Revenue		19.80%	22.60%
Income (loss) from continuing operations, before tax		$ (51,256)		(190,516)	$ 14,647
Income from Continuing Operations, before tax, % of Revenue		(15.70%)	(52.30%)
Predecessor | Unallocated (Income) Expenses
Business segment
Transaction expenses		$ 6,941
(Gain) loss on debt extinguishment		10,832
Other Corporate Expenses		64,699		82,175
Income (loss) from continuing operations, before tax		(82,472)		(82,175)
Predecessor | Intersegment elimination
Business segment
Total revenues		0		0
Predecessor | Retail Financial Services
Business segment
Total Assets				181,390
Other Intangible Assets				375
Total revenues		$ 278,659		$ 291,655
Total Revenues, % of Revenue		100.00%		100.00%
Provision for loan losses		$ 75,025		$ 83,499
Provision for Loan Losses, % of Revenue		26.90%		28.60%
Other Operating Expenses		$ 137,847		$ 159,148
Other Operating Expenses, % of Revenue		49.50%		54.60%
Operating Gross Profit		$ 65,787		$ 49,008
Operating Gross Profit, % of Revenue		23.60%		16.80%
Interest Expense, net		$ 36,226		$ 33,403
Interest Expense, net, % of Revenue		13.00%		11.50%
Depreciation and Amortization		$ 3,965		$ 4,477
Depreciation and Amortization, % of Revenue		1.40%		1.50%
Goodwill, Impairment				$ 113,753
Goodwill impairment, % of Revenue				39
Income (loss) from continuing operations, before tax		$ 25,596		$ (102,625)
Income from Continuing Operations, before tax, % of Revenue		9.20%		(35.20%)
Predecessor | Internet Financial Services
Business segment
Total Assets				$ 31,016
Goodwill				549
Total revenues		$ 48,599		$ 72,412
Total Revenues, % of Revenue		100.00%		100.00%
Provision for loan losses		$ 22,073		$ 52,702
Provision for Loan Losses, % of Revenue		45.40%		72.80%
Other Operating Expenses		$ 6,019		$ 8,906
Other Operating Expenses, % of Revenue		12.40%		12.30%
Operating Gross Profit		$ 20,507		$ 10,804
Operating Gross Profit, % of Revenue		42.20%		14.90%
Interest Expense, net		$ 14,534		$ 14,842
Interest Expense, net, % of Revenue		29.90%		20.50%
Depreciation and Amortization		$ 353		$ 452
Depreciation and Amortization, % of Revenue		0.70%		0.60%
Lease termination				$ 1,226
Lease termination Expenses, % of Revenue				1.70%
Income (loss) from continuing operations, before tax		$ 5,620		$ (5,716)
Income from Continuing Operations, before tax, % of Revenue		11.60%		(7.90%)

Transactions with Variable In_2

Transactions with Variable Interest Entities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Variable Interest Entities
Accrual for third-party losses	$ 4,513	$ 4,818
Insight Holdings
Variable Interest Entities
Outstanding amount of active third party consumer loans	34,144	36,967
Short-term consumer loans | Insight Holdings
Variable Interest Entities
Outstanding amount of active third party consumer loans	33,841	35,801
Medium-term consumer loans | Insight Holdings
Variable Interest Entities
Outstanding amount of active third party consumer loans	$ 303	$ 1,166

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) shares in Thousands, $ in Thousands	Jan. 15, 2019	Mar. 18, 2019	Dec. 31, 2018
Subsequent Events
Long-term Debt			$ 390,778
Subsequent Event
Subsequent Events
Repayments of Debt	$ 2,000
Stock Repurchased During Period, Shares	7,143
Debt Instrument, Repurchase Amount	$ 2,000
Long-term Debt	$ 40,000
Subsequent Event | Ivy Credit Agreement with a maturity date of April 2020 | Revolving credit facility
Subsequent Events
Interest rate (as a percent)		16.75%