XML 63 R47.htm IDEA: XBRL DOCUMENT
v3.22.4

Fair Value of Financial Instruments (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Fair Value Disclosures [Abstract] |
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis | Financial assets and financial liabilities carried at fair value measured on a recurring basis consist of the following:
December 31, 2022 | Level 1 |  | Level 2 |  | Level 3 |  | Total
Assets: |  |  |  |  |  |  |
Money market funds (1) | $ | 19 |  |  | $ | — |  |  | $ | — |  |  | $ | 19 |
Interest rate swap (2) | — |  |  | 37,200 |  |  | — |  |  | 37,200 |
Total assets | $ | 19 |  |  | $ | 37,200 |  |  | $ | — |  |  | $ | 37,219 |
Liabilities: |  |  |  |  |  |  |
Acquisition contingent consideration (3) | $ | — |  |  | $ | — |  |  | $ | 1,196 |  |  | $ | 1,196 |
Deferred compensation plan liabilities (4) | 79,081 |  |  | — |  |  | — |  |  | 79,081 |
Cash-settled equity awards (5) | 536 |  |  | — |  |  | — |  |  | 536 |
Total liabilities | $ | 79,617 |  |  | $ | — |  |  | $ | 1,196 |  |  | $ | 80,813 |
December 31, 2021 | Level 1 |  | Level 2 |  | Level 3 |  | Total
Assets: |  |  |  |  |  |  |
Money market funds (1) | $ | 21 |  |  | $ | — |  |  | $ | — |  |  | $ | 21 |
Interest rate swap (2) | — |  |  | 10,117 |  |  | — |  |  | 10,117 |
Total assets | $ | 21 |  |  | $ | 10,117 |  |  | $ | — |  |  | $ | 10,138 |
Liabilities: |  |  |  |  |  |  |
Acquisition contingent consideration (3) | $ | — |  |  | $ | — |  |  | $ | 6,613 |  |  | $ | 6,613 |
Deferred compensation plan liabilities (4) | 102,199 |  |  | — |  |  | — |  |  | 102,199 |
Cash-settled equity awards (5) | 353 |  |  | — |  |  | — |  |  | 353 |
Total liabilities | $ | 102,552 |  |  | $ | — |  |  | $ | 6,613 |  |  | $ | 109,165 |
(1)Included in Cash and cash equivalents in the consolidated balance sheets. (2)Included in Other assets in the consolidated balance sheets. (3)Included in Other liabilities, except for current liabilities of $1,196 and $5,382 as of December 31, 2022 and 2021, respectively, which are included in Accruals and other current liabilities in the consolidated balance sheets. Acquisition contingent consideration liability is measured at fair value and is based on significant inputs not observable in the market, which represents a Level 3 measurement within the fair value hierarchy. The valuation of contingent consideration uses assumptions the Company believes would be made by a market participant. (4)Included in Deferred compensation plan liabilities, except for current liabilities of $2,067 and $7,309 as of December 31, 2022 and 2021, respectively, which are included in Accruals and other current liabilities in the consolidated balance sheets. (5)Included in Accruals and other current liabilities in the consolidated balance sheets.
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation | The following is a reconciliation of the changes in fair value of the Company’s financial liabilities which have been classified as Level 3 in the fair value hierarchy:
| Year Ended December 31,
| 2022 |  | 2021
Balance, beginning of year | $ | 6,613 |  |  | $ | 4,299 |
Payments | (5,261) |  |  | (2,371) |
Addition | 1,390 |  |  | 4,544 |
Change in fair value | (1,427) |  |  | 294 |
Foreign currency translation adjustments | (119) |  |  | (153) |
Balance, end of year | $ | 1,196 |  |  | $ | 6,613 |

X
- References No definition available. + Details
Name: | us-gaap_FairValueDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes 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 liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19279-110258 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
Name: | us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration