| ACCRUED AND OTHER LIABILITIES Accrued and other liabilities consisted of the following (in thousands):
| | | | | | | | | | | | | June 30, 2026 | | December 31, 2025 | | Commissions payable to sending agents | $ | 14,885 | | | $ | 16,381 | | | Accrued salaries and benefits | 2,966 | | | 3,785 | | | Accrued bank charges | 2,774 | | | 3,225 | | | Lease liability, current portion | 6,098 | | | 6,207 | | | Accrued professional fees | 886 | | | 2,156 | | | Accrued taxes | 9,147 | | | 1,940 | | | | | | | | | | | Acquisition related liabilities | 150 | | | 150 | | | Accrued transaction costs | 129 | | | 84 | | | Other | 2,061 | | | 4,172 | | | $ | 39,096 | | | $ | 38,100 | |
The following table shows the changes in the deferred revenue loyalty program liability (in thousands):
| | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended June 30, | | Six Months Ended June 30, | | 2026 | | 2025 | | 2026 | | 2025 | Beginning balance | $ | — | | | $ | 2,039 | | | $ | — | | | $ | 2,692 | | | Revenue deferred during the period | — | | | — | | | — | | | 141 | | | Revenue recognized during the period | — | | | (1,496) | | | — | | | (2,290) | | Ending balance | $ | — | | | $ | 543 | | | $ | — | | | $ | 543 | |
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