| ACCOUNTS RECEIVABLE |
ACCOUNTS RECEIVABLE The components of accounts receivable, net, from revenue from contracts with customers include the following: | | | | | | | | | | | | | September 30,
2026 | | December 31,
2025 | | Accounts receivable | $ | 51,193 | | | $ | 52,631 | | | Investment banking fees, commissions and other receivables | 13,429 | | | 8,950 | | | Total accounts receivable | 64,622 | | | 61,581 | | | Allowance for credit losses | (5,560) | | | (6,108) | | | Accounts receivable, net | $ | 59,062 | | | $ | 55,473 | |
Additions and changes to the allowance for credit losses consist of the following: | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended
September 30, | | Nine Months Ended
September 30, | | 2026 | | 2025 | | 2026 | | 2025 | | Balance, beginning of period | $ | 6,209 | | | $ | 6,022 | | | $ | 6,108 | | | $ | 6,100 | | | Changes to reserve | 350 | | | 973 | | | 1,223 | | | 2,587 | | | Other adjustments and write-offs | (999) | | | (415) | | | (1,771) | | | (2,090) | | | Recoveries | — | | | — | | | — | | | (17) | | | Balance, end of period | $ | 5,560 | | | $ | 6,580 | | | $ | 5,560 | | | $ | 6,580 | |
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