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Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2018

Fair Value Disclosures [Abstract]

Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis

The following table summarizes our assets and liabilities at December 31, 2018 and 2017 that are measured at fair value on a recurring basis subsequent to initial recognition and indicates the fair value hierarchy of the valuation techniques utilized by us to determine such fair value (in thousands):

		Level				December 31, 2018				December 31, 2017
Deferred compensation plan assets			1			$	84,435			$	85,589
Corporate and municipal bonds			1			$	56,556			$	51,101
Deferred compensation plan liabilities			1			$	(84,435	)		$	(85,589	)
Interest rate swap			2			$	1,096			$	1,131
Contingent purchase price liabilities			3			$	(39,708	)		$	(37,574	)

Change in Level 3 Fair Values of Contingent Purchase Price Liabilities

The following table summarizes the change in fair value of our contingent purchase price liabilities identified as Level 3 for the years ended December 31, 2018 and 2017 (pre-tax basis, in thousands):

		Contingent Purchase Price Liabilities
Beginning balance — January 1, 2017		$	(33,709	)
Additions from business acquisitions			(19,291	)
Settlement of contingent purchase price payable			13,932
Change in fair value of contingency			2,128
Change in net present value of contingency			(634	)
Balance — December 31, 2017		$	(37,574	)
Additions from business acquisitions			(13,382	)
Settlement of contingent purchase price payable			13,865
Change in fair value of contingency			(1,673	)
Change in net present value of contingency			(944	)
Balance — December 31, 2018		$	(39,708	)

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- Definition

Fair value measurement contingent purchase price liabilities identified as unobservable input.

+ References

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- 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258

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