XML 40 R29.htm IDEA: XBRL DOCUMENT v3.19.2

Fair Value Measurements (Tables)

9 Months Ended

Jun. 30, 2019

Fair Value Disclosures [Abstract]

Fair Value of Assets Measured on Recurring Basis

The following tables provide information by level for financial assets and liabilities that are measured at fair value on a recurring basis (in thousands):

	Total Fair Value at				Fair Value Measurements Using  Inputs Considered as
	June 30, 2019				Level 1				Level 2				Level 3
Assets:
Money market	$	20,302			$	20,302			$	—			$	—
Certificates of deposit	2,254				—				2,254				—
Total assets measured at fair value	$	22,556			$	20,302			$	2,254			$	—
Liabilities:
Contingent consideration on acquired businesses	$	5,405			$	—			$	—			$	5,405
Total liabilities measured at fair value	$	5,405			$	—			$	—			$	5,405

6. FAIR VALUE MEASUREMENTS (CONTINUED)

	Total Fair Value at				Fair Value Measurements Using  Inputs Considered as
	September 30, 2018				Level 1				Level 2				Level 3
Assets:
Money market	$	24,318			$	24,318			$	—			$	—
Certificates of deposit	4,736				—				4,736				—
Total assets measured at fair value	$	29,054			$	24,318			$	4,736			$	—
Liabilities:
Contingent consideration on acquired businesses	$	10,065			$	—			$	—			$	10,065
Total liabilities measured at fair value	$	10,065			$	—			$	—			$	10,065

Fair Value of Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation

The following table presents a reconciliation of the contingent consideration liability measured at fair value on a recurring basis using significant unobservable inputs (Level 3) (in thousands):

	Three months ended June 30,								Nine months ended June 30,
	2019				2018				2019				2018
Fair value at beginning of period	$	8,527			$	8,263			$	10,065			$	6,388
Purchase price contingent consideration	—				—				—				2,300
Contingent consideration payments	(3,500		)		—				(5,848		)		—
Change in fair value of contingent consideration	378				758				1,188				333
Fair value at end of period	$	5,405			$	9,021			$	5,405			$	9,021

X

- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class 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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

+ Details

Name:	us-gaap_FairValueAssetsMeasuredOnRecurringBasisTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_FairValueDisclosuresAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258

+ Details

Name:	us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration