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Fair Value Measurements (Tables) | 12 Months Ended
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Dec. 31, 2023
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, 2023 and 2022 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, 2023 |  | December 31, 2022
Deferred compensation plan assets | 1 |  | 143,499 |  |  | 118,862 |
Available-for-sale debt securities | 1 |  | 39,459 |  |  | 43,485 |
Other depository assets | 1 |  | 1,031 |  |  | 868 |
Deferred compensation plan liabilities | 1 |  | (143,499) |  |  | (118,862) |
Interest rate swaps, net | 2 |  | 3,999 |  |  | 7,809 |
Bank debt | 2 |  | (310,826) |  |  | (263,654) |
Contingent purchase price liabilities | 3 |  | (114,946) |  |  | (132,010) |
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, 2023 and 2022 (pre-tax basis, in thousands):
| Contingent Purchase Price Liabilities
Beginning balance — December 31, 2021 | $ | (79,139) |
Additions from business acquisitions | (74,199) |
Settlement of contingent purchase price payable | 23,763 |
Change in fair value of contingency | 662 |
Change in net present value of contingency | (3,097) |
Balance — December 31, 2022 | $ | (132,010) |
Additions from business acquisitions | (32,142) |
Settlement of contingent purchase price payable | 51,949 |
Change in fair value of contingency | 62 |
Change in net present value of contingency | (2,805) |
Balance — December 31, 2023 | $ | (114,946) |

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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -SubTopic 10 -Topic 820 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-3 + Details
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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://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
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