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Acquisitions (Tables)

6 Months Ended

Jun. 30, 2016

Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed

The estimated fair values of the assets acquired and the liabilities assumed during the six months ended June 30, 2015 are as follows (in thousands):

		Six Months Ended
		June 30, 2015
Cash		$	—
Accounts receivable, net			—
Work in process, net			—
Other assets			—
Identifiable intangible assets			2,844
Current liabilities			—
Total identifiable net assets		$	2,844
Goodwill			6,865
Aggregate purchase price		$	9,709

Millimaki Eggert, L.L.P., (“Millimaki”), The Savitz Organization, (“Savitz”) and Flex-Pay Business Services, Inc., (“Flex-Pay”) [Member]

Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed

The estimated fair values of the assets acquired and the liabilities assumed during the six months ended June 30, 2016 are as follows (in thousands):

		Six Months Ended
		June 30, 2016
Cash		$	6
Accounts receivable, net			5,313
Funds held for clients			37,230
Property and equipment, net			383
Other assets			172
Identifiable intangible assets			17,755
Current liabilities			(378	)
Client fund obligations			(37,230	)
Total identifiable net assets		$	23,251
Goodwill			26,471
Aggregate purchase price		$	49,722

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- Definition

Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1486-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1392-128463

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