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Tax Receivable Agreements

12 Months Ended

Dec. 31, 2023

Other Liabilities Disclosure [Abstract]

Tax Receivable Agreements

NOTE 11 — Tax Receivable Agreements

The changes related to the Company’s TRAs were as follows:

(in thousands)						December 31, 2023						December 31, 2022
TRAs liability, beginning balance						$	220,923					$	109,733
Additions (reductions) to TRAs:
Exchange of Dutch Bros OpCo Class A common units for Class A common stock						72,635						114,656
TRAs remeasurements 1						(2,638)						(3,466)
TRAs liability, ending balance						$	290,920					$	220,923

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1 Impact primarily related to state tax rates and adjustments from previous estimates upon finalization of the tax attributes subject to the TRA.

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- Definition

The entire disclosure for other liabilities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.20,24)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

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