FAIR VALUE MEASUREMENT (Tables)

12 Months Ended

Dec. 31, 2024

Schedule of the Changes in Fair Value for Level 3 Liabilities

The table below presents a summary of the changes in fair value for these liabilities.


(in thousands)
Acquisition holdback and earnout liabilities at December 31, 2022	$	13,496
New acquisitions and measurement adjustments	44,548
Payouts	(12,489)
Interest and fair value adjustments	2,981
Charge offset, forfeit and other	(2,432)
Acquisition holdback and earnout liabilities at December 31, 2023	46,104
New acquisitions and measurement adjustments	21,052
Payouts	(43,948)
Interest and fair value adjustments	(1,099)
Charge offset, forfeit and other	(1,101)
Acquisition holdback and earnout liabilities at December 31, 2024	$	21,008

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References + Details