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Business Combinations (Tables)
 3 Months Ended
Dec. 31, 2021
Business Combinations [Abstract]  
Schedule of Business Acquisitions, by Acquisition [Table Text Block]
The table below details the consideration transferred to acquire Depositphotos:

Cash consideration (paid at closing)$76,119 
Deferred payment8,781 
Total purchase price$84,900 

We recognized the assets and liabilities on the basis of their fair values at the date of the acquisition with any excess of the purchase price paid over the fair value of the net assets recorded as goodwill, which is primarily attributable to the synergies that we expect to achieve through the acquisition. The goodwill balance has been attributed to the Vista reporting unit and none of the goodwill balance is deductible for tax purposes. Additionally, we identified and valued Depositphotos intangible assets, which include their trade name, customer relationships,
owned content and developed technology.

Our preliminary estimate of the fair value of specifically identifiable assets acquired and liabilities assumed as of the date of acquisition is subject to change upon finalizing our valuation analysis, including certain valuation assumptions and tax matters. The final determination may result in changes in the fair value of certain assets and liabilities as compared to our preliminary estimates, which are expected to be finalized prior to the end of fiscal year 2022.

The fair value of the assets acquired and liabilities assumed was:
AmountWeighted Average Useful Life in Years
Tangible assets acquired and liabilities assumed:
Cash and cash equivalents$7,173 n/a
Accounts receivable, net329 n/a
Prepaid expenses and other current assets448 n/a
Property, plant and equipment, net611 n/a
Operating lease assets, net383 n/a
Other assets324 n/a
Accounts payable(843)n/a
Accrued expenses(5,009)n/a
Deferred revenue(10,999)n/a
Operating lease liabilities, current(152)n/a
Deferred tax liabilities(4,176)n/a
Operating lease liabilities, non-current(231)n/a
Identifiable intangible assets:
Customer relationships11,600 4 years
Trade name2,500 10 years
Developed technology2,300 2 years
Owned content7,700 10 years
Goodwill72,942 n/a
Total purchase price$84,900 n/a