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Business Combinations (Tables) | 3 Months Ended
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Mar. 31, 2022
Business Combination and Asset Acquisition [Abstract] |
Aggregated Consideration And Preliminary Purchase Price Allocation | The following table summarizes the consideration and preliminary purchase price allocation for the acquisitions completed during the three months ended March 31, 2022 and 2021, respectively (in thousands):
| 2022 |  | 2021 |
Cash paid | 72,469 |  |  | 1,900 |  |
Recorded contingent consideration | 64,648 |  |  | 1,622 |  |
Total recorded purchase price | $ | 137,117 |  |  | $ | 3,522 |  |
Accounts receivable acquired | 18,230 |  |  | — |  |
Fixed assets acquired | 1,793 |  |  | — |  |
Identifiable intangible assets acquired | 48,000 |  |  | 2,069 |  |
Operating lease right-of-use asset acquired | 49,291 |  |  | — |  |
Other assets acquired | 1,497 |  |  | — |  |
Operating lease liability acquired - current | (5,860) |  |  | — |  |
Other current liabilities acquired | (909) |  |  | — |  |
Operating lease liability acquired - noncurrent | (43,431) |  |  | — |  |
Goodwill | 68,506 |  |  | 1,453 |  |
Total net assets acquired | $ | 137,117 |  |  | $ | 3,522 |  |
Maximum potential contingent consideration | $ | 67,115 |  |  | $ | 1,700 |  |
Segment Allocation | The following table summarizes the goodwill and intangible asset amounts resulting from those acquisitions for the three months ended March 31, 2022 and 2021, respectively (in thousands):
| Three Months Ended March 31,
| 2022 |  | 2021
| Financial Services |  |  |  | Financial Services |  |
Goodwill | $ | 68,506 |  |  |  |  | $ | 1,453 |  |  |
Client list | 48,000 |  |  |  |  | 1,980 |  |  |
Other intangibles | — |  |  |  |  | 89 |  |  |
Total | $ | 116,506 |  |  |  |  | $ | 3,522 |  |  |
Contingent Consideration | The following table summarizes the changes in contingent purchase price consideration for previous acquisitions and contingent payments made for previous business acquisitions in the three months ended March 31, 2022 and 2021, respectively (in thousands):
|  |  | Three Months Ended March 31,
|  |  |  |  | 2022 |  | 2021
Net expense |  |  |  |  | $ | 642 |  |  | $ | 660 |
Cash settlement paid |  |  |  |  | $ | 7,077 |  |  | $ | 1,463 |
Shares issued (number) |  |  |  |  | 19 |  | 38

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- Definition Tabular disclosure of goodwill in a business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=120321790&loc=d3e6927-128479 + Details
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- Definition Tabular disclosure of contingent payment arrangements including the terms that will result in payment and the accounting treatment that will be followed if such contingencies occur, including the potential impact on earnings per share if contingencies are to be settled in common stock of the entity. The description also may include the period over which amounts are expected to be paid, and changes in the amount since the previous reporting period. This also includes contingent options and commitments. + References No definition available. + Details
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