During the fourth quarter of 2024, management enacted a plan to sell several entities in the U.K. which are being actively marketed, are available for sale in their current respective conditions, and management expects to complete the respective sales within the year and all criteria included in Note 2 have been met. The following table represents summarized balance sheet information of assets and liabilities held for sale:


(Amounts in thousands)	June 30, 2025		December 31, 2024
Cash and cash equivalents	$	2,079	$	3,814
Restricted cash	4,287		3,868
Mortgage loans held for sale, at fair value	2,011		1,721
Other receivables, net	1,990		1,244
Property and equipment, net	17		35
Internal use software and other intangible assets, net	2,403		2,203
Goodwill	724		1,112
Prepaid expenses and other assets	589		634
Write down of assets to fair value less cost to sell	(5,029)		(4,220)
Total assets held for sale	$	9,071	$	10,411

Accounts payable and accrued expenses	1,775		1,684
Escrow payable and other customer accounts	4,287		3,868
Other liabilities	870		564
Total liabilities held for sale	$	6,932	$	6,116

For the three and six months ended June 30, 2025, the Company recorded a write down of the disposal group to fair value, less cost to sell, in the amount of $0.4 million which is included in other expenses/(income) on the condensed consolidated statements of operations and comprehensive loss. For the three and six months ended June 30, 2025, the Company recorded goodwill impairment relating to the entities in the U.K. classified as held for sale of $0.5 million which is included within other expense/(income) in the condensed consolidated statements of operations and comprehensive loss.