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Business Combinations (Tables)

6 Months Ended

Jul. 31, 2021

Business Combination and Asset Acquisition [Abstract]

Schedule of Business Acquisitions, by Acquisition

The acquisition-date fair value of the purchase consideration transferred consisted of the following (in thousands):

Cash paid to stockholders, warrant holders, and vested option holders						$	683,788
Transaction costs paid by Workday on behalf of Peakon						17,960
Total						$	701,748

Summary of Estimated Fair Values of Assets Acquired and Liabilities Assumed

The preliminary purchase consideration allocation was as follows (in thousands):

Acquisition-related intangible assets						$	170,500
Goodwill						542,541
Other assets						34,639
Deferred tax liability						(20,857)
Other liabilities						(25,075)
Total						$	701,748

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination

The fair values and weighted-average useful lives of the acquired intangible assets by category are as follows (in thousands, except years):

			Estimated Fair Values						Weighted-Average Useful Lives (in Years)
Developed technology			$	94,000					5
Customer relationships			72,000						13
Backlog			4,000						3
Trade name			500						1
Total acquisition-related intangible assets			$	170,500					8

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- Definition

Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
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Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period.

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-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
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Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

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