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Acquisitions and Dispositions Of Businesses (Tables) | 9 Months Ended
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Sep. 30, 2025
Business Combination [Abstract] |
Fair Values of Assets Acquired and Liabilities Assumed | The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of the acquisition date (in thousands):
Assets: |  |
Cash and cash equivalents |  | $ | 18,394 |
Accounts receivable (1) |  | 222,355 |
Contract assets |  | 23,120 |
Inventories |  | 329 |
Prepaid expenses and other |  | 7,284 |
Property, plant, and equipment |  | 10,462 |
Operating lease right-of-use assets |  | 30,345 |
Goodwill (2) |  | 318,576 |
Identifiable intangible assets |  | 475,000 |
Other assets |  | 302 |
Total assets acquired |  | $ | 1,106,167 |
_________________________ (1)The fair value of accounts receivable acquired was $222.4 million, with the gross contractual amount being $224.4 million. We expect $2.0 million to be uncollectible. (2)Goodwill is calculated as the excess of the consideration transferred over the fair value of the net assets acquired and represents the projected future economic benefits from this strategic acquisition. NOTE 4 - Acquisitions and Dispositions of Businesses (Continued)
Liabilities: |  |
Accounts payable |  | $ | 68,147 |
Contract liabilities |  | 104,595 |
Accrued payroll and benefits |  | 9,838 |
Other accrued expenses and liabilities |  | 22,746 |
Operating lease liabilities, current |  | 2,573 |
Operating lease liabilities, long-term |  | 27,771 |
Other long-term obligations |  | 991 |
Total liabilities assumed |  | 236,661 |
Noncontrolling interests |  | 934 |
Net assets acquired |  | $ | 868,572 |
Fair Values of Identifiable Intangible Assets Acquired and Their Estimated Useful Lives | The following table summarizes the preliminary fair values of identifiable intangible assets (in thousands) and their estimated useful lives (in years). Refer to Note 8 - Fair Value Measurements of the notes to consolidated financial statements for additional information on the valuation methodologies utilized to determine fair value.
Miller Electric |  | Preliminary Fair Value |  | Estimated Useful Life
Customer relationships |  | $ | 280,000 |  |  | 16.0
Contract backlog |  | 40,000 |  |  | 1.5
Total intangible assets subject to amortization |  | 320,000 |  |  | 14.2
Trade name |  | 155,000 |  |  | Indefinite
Total identifiable intangible assets |  | $ | 475,000 |  |  |
Assets and Liabilities That Have Been Classified as Held for Sale | The following table summarizes the major classes of assets and liabilities that have been classified as held for sale in the Consolidated Balance Sheet as of September 30, 2025 (in thousands):
Assets: |  |
Accounts receivable |  | $ | 85,978 |
Contract assets |  | 21,988 |
Prepaid expenses and other |  | 6,966 |
Property, plant, and equipment |  | 14,330 |
Operating lease right-of-use assets |  | 3,115 |
Other assets |  | 28,787 |
Assets held for sale |  | $ | 161,164 |
Liabilities: |  |
Accounts payable |  | $ | 23,406 |
Contract liabilities |  | 34,341 |
Accrued payroll and benefits |  | 12,472 |
Other accrued expenses and liabilities |  | 50,477 |
Operating lease liabilities, current |  | 1,103 |
Operating lease liabilities, long-term |  | 2,445 |
Other long-term obligations |  | 12,521 |
Liabilities held for sale |  | $ | 136,765 |

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- Definition Tabular disclosure of finite-lived and indefinite-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. + References No definition available. + Details
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- Definition Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 3 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-3 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-3A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-3A Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483475/205-20-45-11 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-3A Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4A -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-4A Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4B -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-4B Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5A -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5A Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5B Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5C Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5D -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5D Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-7 Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-3A Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-1 Reference 15: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-3 + Details
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