XML 36 R25.htm IDEA: XBRL DOCUMENT v3.21.2
REDEEMABLE NON-CONTROLLING INTEREST (Tables)
9 Months Ended
Sep. 30, 2021
REDEEMABLE NON-CONTROLLING INTEREST [Abstract]  
Changes in Carrying Amount (Fair Value) of Redeemable Non-Controlling Interest
For the three and nine months ended September 30, 2021 and 2020, the following table details the changes in the carrying amount (fair value) of the redeemable non-controlling interest (in thousands):

 
Three Months Ended
   
Nine Months Ended
 
   
September 30, 2021
   
September 30, 2020
   
September 30, 2021
   
September 30, 2020
 
                         
Beginning balance
 
$
143,338
   
$
136,728
   
$
132,340
   
$
137,750
 
Operating results allocated to redeemable non-controlling interest partners
   
2,605
     
3,019
     
8,669
     
7,811
 
Distributions to redeemable non-controlling interest partners
   
(3,202
)
   
(6,206
)
   
(9,418
)
   
(9,871
)
Changes in the fair value of redeemable non-controlling interest
   
2,071
     
4,297
     
11,889
     
(1,175
)
Purchases of redeemable non-controlling interest
   
(6,683
)
   
-
     
(16,218
)
   
(3,224
)
Acquired interest
   
-
     
1,794
     
10,719
     
8,265
 
Sales of redeemable non-controlling interest - temporary equity
   
664
     
160
     
983
     
724
 
Notes receivable related to sales of redeemable non-controlling interest - temporary equity
   
(627
)
   
(125
)
   
(914
)
   
(670
)
Adjustments in notes receivable related to the the sales of redeemable non-controlling interest - temporary equity
   
51
     
134
     
167
     
191
 
Ending balance
 
$
138,217
   
$
139,801
   
$
138,217
   
$
139,801
 
Carrying Amount of (Fair Value) Redeemable Non-Controlling Interest
The following table categorizes the carrying amount (fair value) of the redeemable non-controlling interest (in thousands):

 
September 30, 2021
   
September 30, 2020
 
             
Contractual time period has lapsed but holder’s employment has not been terminated
 
$
54,683
   
$
69,949
 
Contractual time period has not lapsed and holder’s employment has not been terminated
   
83,534
     
69,852
 
Holder’s employment has terminated and contractual time period has expired
   
-
     
-
 
Holder’s employment has terminated and contractual time period has not expired
   
-
     
-
 
   
$
138,217
   
$
139,801