| ACCRUED AND OTHER LIABILITIES Accrued and other liabilities consisted of the following (in thousands):
| | | | | | | | | | | | | March 31, 2026 | | December 31, 2025 | | Commissions payable to sending agents | $ | 15,138 | | | $ | 16,381 | | | Accrued salaries and benefits | 4,318 | | | 3,785 | | | Accrued bank charges | 2,751 | | | 3,225 | | | Lease liability, current portion | 6,109 | | | 6,207 | | | Accrued professional fees | 1,043 | | | 2,156 | | | Accrued taxes | 9,475 | | | 1,940 | | | | | | | | | | | Acquisition related liabilities | 150 | | | 150 | | | Accrued transaction costs | 134 | | | 84 | | | Other | 3,235 | | | 4,172 | | | $ | 42,353 | | | $ | 38,100 | |
The following table shows the changes in the deferred revenue loyalty program liability (in thousands): | | | | | | | | | | | | | | | | | | | | | Three Months Ended March 31, | | | | | | 2026 | | 2025 | Beginning balance | | | | | $ | — | | | $ | 2,692 | | | Revenue deferred during the period | | | | | — | | | 141 | | | Revenue recognized during the period | | | | | — | | | (794) | | Ending balance | | | | | $ | — | | | $ | 2,039 | |
|