Company: GDOT
Filing Date: 2025-03-04
Form Type: 10-K
Source: 0001386278-25-000009
Chunk: 131

Company: GREEN DOT CORP
Filing Date: 2025-03-04
Form: 10-K
Item: Item 8
Chunk 131
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, 2024Consumer ServicesB2B ServicesMoney Movement ServicesTotal Timing of recognition(In thousands)Transferred point in time$282,394 $148,002 $228,210 $658,606 Transferred over time110,023 889,709 3,173 1,002,905 Operating revenues (1)$392,417 $1,037,711 $231,383 $1,661,511 Year Ended December 31, 2023Consumer ServicesB2B ServicesMoney Movement ServicesTotal Timing of recognition(In thousands)Transferred point in time$326,730 $141,169 $206,282 $674,181 Transferred over time159,540 626,871 3,392 789,803 Operating revenues (1)$486,270 $768,040 $209,674 $1,463,984 Year Ended December 31, 2022Consumer ServicesB2B ServicesMoney Movement ServicesTotal Timing of recognition(In thousands)Transferred point in time$364,929 $165,878 $218,979 $749,786 Transferred over time205,798 448,612 3,213 657,623 Operating revenues (1)$570,727 $614,490 $222,192 $1,407,409 (1)Excludes net interest income, a component of total operating revenues, as it is outside the scope of ASC 606, Revenues. Also excludes the effects of inter-segment revenues.Revenues recognized at a point in time are comprised of interchange fees, ATM fees, overdraft protection fees, other similar accountholder transaction-based fees, and substantially all of our cash processing revenues. Revenues recognized over time consists of new card fees, monthly maintenance fees, revenue earned from gift cards and substantially all BaaS (as defined herein) partner program management service fees. Significant Judgments and EstimatesTransaction prices related to our accountholder services are based on stand-alone fees stated within the terms and conditions and may also include certain elements of variable consideration depending upon the product’s features, such as cash-back rewards and fee assessments that may overdraw an account. We estimate such amounts using historical data and customer behavior patterns to determine these estimates which are recorded as a reduction to the corresponding fee revenue. Additionally, while the number of transactions that an accountholder may perform is unknown, any uncertainty is resolved at the