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Acquisitions (Tables)

9 Months Ended

Sep. 30, 2019

Business Acquisitions in 2019 and 2018 [Member]

Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed

The following table summarizes the amounts of identifiable assets acquired, liabilities assumed and aggregate purchase price for the acquisitions for the nine months ended September 30, 2019 and 2018 (in thousands):

		Nine Months Ended
		September 30,
		2019				2018
Cash		$	826			$	306
Accounts receivable, net			1,843				1,920
Funds held for clients			6,878				—
Operating lease right-of-use asset, net			2,789				—
Other assets			99				12
Identifiable intangible assets			7,725				3,864
Operating lease liability - current			(1,013	)			—
Other current liability			(2,245	)			(1,717	)
Operating lease liability - noncurrent			(1,776	)			—
Client fund obligations			(6,878	)			—
Total identifiable net assets		$	8,248			$	4,385
Goodwill			24,369				32,255
Aggregate purchase price		$	32,617			$	36,640

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1486-128463

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463

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