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ACQUISITIONS OF NON-CONTROLLING INTERESTS | 9 Months Ended
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Sep. 30, 2016
ACQUISITIONS OF NON-CONTROLLING INTERESTS [Abstract] |
ACQUISITIONS OF NON-CONTROLLING INTERESTS | 4. ACQUISITIONS OF NON-CONTROLLING INTERESTS During the nine months ended September 30, 2016, the Company acquired additional interests in four partnerships and sold interests in two partnerships. The interests in the partnerships purchased ranged from 23% to 35%. The aggregate purchase price paid was $803,000 in cash and $388,000 in a seller note, that is payable in two principal installments of $194,000 each in February 2017 and 2018. The purchase price included $85,000 of undistributed earnings. The remaining $1,106,000, less future tax benefits of $426,000, was recognized as an adjustment to additional paid-in capital. During the nine months ended September 30, 2016, the Company sold a 4% interest in one partnership and 35% in another. The sales prices included aggregate cash of $138,000 plus notes receivable of $148,000 with payments due monthly based on percentages of distributions and bonuses earned by the purchasers. The total sales price of $286,000, less the tax effect of $110,000, was charged to additional paid-in capital. In 2015, the Company purchased additional interests in eight partnerships. The interests in the partnerships purchased ranged from 5% to 35%. The aggregate purchase price paid was $8.7 million of which $5.6 million was paid in cash and the Company entered into several notes payable of $3.1 million. The notes are payable in two installments plus accrued interest (interest accrues at 3.25%). The first principal installments in an aggregate of $1.2 million are due on December 31, 2018 and the second principal installments in an aggregate of $1.9 million are due on January 31, 2019. The purchase prices included an aggregate of $260,000 of undistributed earnings. The remaining $8.4 million, less future tax benefits of $3.3 million, was recognized as an adjustment to additional paid-in capital.

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- Definition The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable). + References No definition available. + Details
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