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Other Assert and Other Liabilities
12 Months Ended
Dec. 31, 2025
Other Assets And Other Liabilities [Abstract]  
Other Assets and Other Liabilities OTHER ASSETS AND OTHER LIABILITIES
The components of other assets and other liabilities were as follows (dollars in thousands):
 December 31,
 20252024
Other assets:
Deferred compensation$1,107,552 $865,585 
Prepaid assets240,010 194,690 
Fractional shares - investment
371,683 278,683 
Deferred tax assets, net
78,222 129,902 
Operating lease assets
173,544 119,144 
Referral fee
106,038 85,780 
Income tax receivables
53,245 20,026 
Debt issuance costs, net10,824 14,154 
Other61,326 107,775 
Total other assets$2,202,444 $1,815,739 
Other liabilities:
Deferred compensation$1,100,018 $862,698 
Unearned revenue
265,024 207,563 
Operating lease liabilities
203,970 147,718 
Fractional shares - repurchase obligation
371,683 278,683 
Finance lease liabilities(1)
— 105,123 
Financing obligation liabilities(1)
108,433 — 
Taxes payable69,348 134,815 
Contingent consideration
124,038 196,898 
Other5,001 18,241 
Total other liabilities$2,247,515 $1,951,739 
(1)During the year ended December 31, 2025, the Company entered into a financing arrangement that resulted in the derecognition of its finance lease and the recognition of a financing obligation. See Note 12 - Leases, for additional information