Note 10. Business Combinations 2018 Restructuring On December 12, 2018, the 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 Predecessors 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 Predecessors direct subsidiaries, were transferred to CCF OpCo. CCF OpCo is an indirect wholly owned subsidiary of the Company. Following the foreclosure on the assets of Predecessor, the Restructuring resulted in a change in control for the Company. 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