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BUSINESS COMBINATIONS (Tables) | 9 Months Ended
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Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract] |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed | The following table summarizes the preliminary determination and recognition of assets acquired and liabilities assumed (in thousands):
| At Acquisition Date As Reported March 31, 2023 |  | Measurement Period Adjustments |  | At Acquisition Date As Reported September 30, 2023
Accounts receivable | $ | 25,793 |  |  | $ | (450) |  |  | $ | 25,343 |
Inventories and supplies | 233 |  |  | — |  |  | 233 |
Prepaid expenses and other current assets | 1,150 |  |  | 155 |  |  | 1,305 |
Property, plant and equipment | 28,030 |  |  | (1,311) |  |  | 26,719 |
Permits and other intangibles | 28,100 |  |  | 800 |  |  | 28,900 |
Operating lease right-of-use assets | 4,716 |  |  | — |  |  | 4,716 |
Other non-current assets | 36 |  |  | 36 |  |  | 72 |
Current liabilities | (11,514) |  |  | 1,269 |  |  | (10,245) |
Current portion of operating lease liabilities | (1,653) |  |  | — |  |  | (1,653) |
Operating lease liabilities, less current portion | (3,063) |  |  | — |  |  | (3,063) |
Other long-term liabilities | — |  |  | (560) |  |  | (560) |
Total identifiable net assets | 71,828 |  |  | (61) |  |  | 71,767 |
Goodwill | 40,092 |  |  | (1,004) |  |  | 39,088 |
Total purchase price | $ | 111,920 |  |  | $ | (1,065) |  |  | $ | 110,855 |
The following table summarizes the final determination and recognition of assets acquired and liabilities assumed (in thousands):
| At Acquisition Date As Reported December 31, 2022 |  | Measurement Period Adjustments |  | Final Allocation At Acquisition Date As Reported September 30, 2023
Accounts receivable | $ | 1,111 |  |  | $ | (22) |  |  | $ | 1,089 |
Inventories and supplies | 5,816 |  |  | (71) |  |  | 5,745 |
Prepaid expenses and other current assets | 144 |  |  | — |  |  | 144 |
Property, plant and equipment | 19,605 |  |  | 2,626 |  |  | 22,231 |
Permits and other intangibles | 23,500 |  |  | — |  |  | 23,500 |
Operating lease right-of-use assets | 585 |  |  | — |  |  | 585 |
Other non-current assets | 13 |  |  | — |  |  | 13 |
Current liabilities | (3,271) |  |  | (104) |  |  | (3,375) |
Current portion of operating lease liabilities | (186) |  |  | — |  |  | (186) |
Operating lease liabilities, less current portion | (399) |  |  | — |  |  | (399) |
Other long-term liabilities | (55) |  |  | (2,626) |  |  | (2,681) |
Total identifiable net assets | 46,863 |  |  | (197) |  |  | 46,666 |
Goodwill | 32,015 |  |  | 197 |  |  | 32,212 |
Total purchase price | $ | 78,878 |  |  | $ | — |  |  | $ | 78,878 |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
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