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Business Acquisition (Tables)

9 Months Ended

Sep. 30, 2022

Business Combinations [Abstract]

Summary of Preliminary Fair Values of Assets Acquired and Liabilities Assumed

The following table summarizes the preliminary fair values of assets acquired and liabilities assumed as of July 1, 2022 (dollars in thousands):

		CalSouthern
Assets:		July 1, 2022
Student receivables		$	3,214
Prepaid assets			290
Intangible assets subject to amortization
Customer relationships			14,530
Trade name			1,480
Course curriculum			1,390
Goodwill			21,556
Total assets acquired		$	42,460
Liabilities:
Accounts payable			4
Deferred revenue			2,419
Total liabilities assumed		$	2,423
Net assets acquired		$	40,037

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- References

No definition available.

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- Definition

Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472

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