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Redeemable Non-Controlling Interest (Tables)

12 Months Ended

Dec. 31, 2022

REDEEMABLE NON-CONTROLLING INTEREST [Abstract]

Changes in Carrying Amount (Fair Value) of Redeemable Non-Controlling Interest

For the years ended December 31, 2022, 2021 and 2020, the following table details the changes in the carrying amount (fair value) of the redeemable non-controlling interests (in thousands):

		Year Ended
		December 31, 2022				December 31, 2021				December 31, 2020
Beginning balance		$	155,262			$	132,340			$	137,750
Operating results allocated to redeemable non-controlling interest partners			6,902				11,358				11,175
Distributions to redeemable non-controlling interest partners			(10,102	)			(11,359	)			(12,403	)
Changes in the fair value of redeemable non-controlling interest			3,862				13,011				4,632
Purchases of redeemable non-controlling interest			(16,061	)			(30,204	)			(20,521	)
Acquired interest			26,746				39,862				11,297
Contributed Capital			231				-				-
Sales of redeemable non-controlling interest - temporary equity			1,982				982				1,133
Notes receivable related to sales of redeemable non-controlling interest - temporary equity			(1,901	)			(914	)			(1,006	)
Adjustments in notes receivable related to the the sales of redeemable non-controlling interest - temporary equity			594				186				283
Ending balance		$	167,515			$	155,262			$	132,340

Carrying Amount of (Fair Value) Redeemable Non-Controlling Interest

The following table categorizes the carrying amount (fair value) of the redeemable non-controlling interests (in thousands):

		December 31, 2022				December 31, 2021				December 31, 2020
Contractual time period has lapsed but holder’s employment has not terminated		$	75,688			$	80,781			$	62,390
Contractual time period has not lapsed and holder’s employment has not terminated			91,827				74,481				69,950
Holder’s employment has terminated and contractual time period has expired			-				-				-
Holder’s employment has terminated and contractual time period has not expired			-				-				-
		$	167,515			$	155,262			$	132,340

X

- Definition

Tabular disclosure of redeemable noncontrolling interest (as defined) included in the statement of financial position as either a liability or temporary equity. As of the date of the statement of financial position, such redeemable noncontrolling interest is currently redeemable, as defined, for cash or other assets of the entity at (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the entity.

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Tabular disclosure of carrying amount of redeemable noncontrolling interest (as defined) included in the statement of financial position as either a liability or temporary equity.

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