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Business Acquisitions (Tables)

12 Months Ended

Dec. 31, 2018

E D I Admin [Member]

Business Acquisition [Line Items]

Business Purchase Price

The purchase price consisted of the following (in thousands):

Cash		$	7,461
Fair value of earn-out liability			1,274
		$	8,735

Estimated Fair Values of Assets Acquired and Liabilities Assumed at Acquisition Date

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in thousands):

Current assets		$	631
Goodwill			4,871
Intangible assets			3,400
Current liabilities			(57	)
Deferred revenue			(110	)
		$	8,735

Estimated Fair Value of Purchased Intangible Assets and Estimated Useful Lives

The following table summarizes the estimated fair value of the purchased intangible assets and their estimated useful lives:

		Estimated				Estimated
		Fair Value				Life
Purchased Intangible Assets		(in thousands)				(in years)
Subscriber relationships		$	600				10
Developed technology			2,800				10
Total		$	3,400

CovalentWorks [Member]

Business Acquisition [Line Items]

Business Purchase Price

The purchase price consisted of the following (in thousands):

Cash		$	19,431
SPS Commerce, Inc. common stock			3,371
		$	22,802

Estimated Fair Values of Assets Acquired and Liabilities Assumed at Acquisition Date

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the acquisition date (in thousands):

Current assets		$	244
Property and equipment			44
Goodwill			15,402
Intangible assets			7,210
Current liabilities			(56	)
Deferred revenue			(42	)
		$	22,802

Estimated Fair Value of Purchased Intangible Assets and Estimated Useful Lives

The following table summarizes the estimated fair value of the purchased intangible assets and their estimated useful lives:

		Estimated				Estimated
		Fair Value				Life
Purchased Intangible Assets		(in thousands)				(in years)
Subscriber relationships		$	7,100				7
Developed technology			100				3
Trade names			10				1
Total		$	7,210

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Business acquisition cost of acquired entity description of purchase price components.

+ References

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- Definition

Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275

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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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=84161108&loc=d3e4845-128472

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