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Business Combinations (Tables) | 12 Months Ended
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Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract] |
Summary of Aggregated Consideration and Preliminary Purchase Price Allocation | The following table summarizes the aggregated consideration and purchase price allocation for the acquisitions completed during the year ended December 31, 2023 and 2022, respectively (in thousands):
| 2023 |  | 2022
Common stock issued (number) | 102 |  |  | 42 |
Common stock value | $ | 4,796 |  |  | $ | 1,668 |
Cash paid | 53,027 |  |  | 79,141 |
Recorded contingent consideration | 32,142 |  |  | 74,199 |
Total recorded purchase price | $ | 89,965 |  |  | $ | 155,008 |
Accounts receivable acquired, net | $ | 8,544 |  |  | $ | 20,429 |
Fixed assets acquired | 1,108 |  |  | 1,933 |
Identifiable intangible assets acquired | 35,267 |  |  | 53,400 |
Operating lease right-of-use asset acquired | 14,972 |  |  | 49,291 |
Other assets acquired | 1,163 |  |  | 1,693 |
Operating lease liability acquired - current | (1,080) |  |  | (5,860) |
Other current liabilities acquired | (1,371) |  |  | (1,594) |
Operating lease liability acquired - noncurrent | (13,892) |  |  | (43,431) |
Goodwill | 45,254 |  |  | 79,147 |
Total net assets acquired | $ | 89,965 |  |  | $ | 155,008 |
Maximum potential contingent consideration | $ | 33,845 |  |  | $ | 77,075 |
Summary of Segment Allocation | The following table summarizes the aggregated goodwill and intangible asset amounts resulting from those acquisitions for the twelve months ended December 31, 2023 and 2022, respectively (in thousands):
| Twelve Months Ended December 31,
| 2023 |  | 2022
| Financial Services |  | Benefits & Insurance |  | Financial Services |  | Benefits & Insurance
Goodwill | $ | 41,322 |  |  | $ | 3,932 |  |  | $ | 79,147 |  |  | $ | — |
Client list | 33,196 |  |  | 2,053 |  |  | 53,400 |  |  | — |
Other intangibles | 18 |  |  | — |  |  | — |  |  | — |
Total | $ | 74,536 |  |  | $ | 5,985 |  |  | $ | 132,547 |  |  | $ | — |
Summary of Contingent Consideration | The following table summarizes the changes in contingent purchase price consideration for previous acquisitions and contingent payments made for previous business acquisitions during the year ended December 31, 2023 and 2022, respectively (in thousands):
| 2023 |  | 2022
Net expense | 2,743 |  |  | 2,435 |
Cash settlement paid | 45,010 |  |  | 21,113 |
Shares issued (number) | 140 |  |  | 65 |

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- Definition Tabular disclosure of goodwill in a business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 30 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479581/805-30-50-1 + 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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