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Redeemable Non-Controlling Interest (Tables)

6 Months Ended

Jun. 30, 2025

Redeemable Non-Controlling Interest [Abstract]

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

The following table details the changes in the carrying amount (fair value) of the Company’s redeemable non-controlling interests:

		Six Months Ended				Year Ended
		June 30, 2025				December 31, 2024
		(In thousands)
Beginning balance		$	269,025			$	174,828
Net income allocated to redeemable non-controlling interest partners			5,926				10,044
Distributions to redeemable non-controlling interest partners			(8,132	)			(10,579	)
Changes in the fair value of redeemable non-controlling interest			1,903				4,964
Purchases of redeemable non-controlling interest			(8,771	)			(8,122	)
Acquired interest			2,715				100,336
Sales of redeemable non-controlling interest			675				1,969
Changes in notes receivable related to redeemable non-controlling interest			(43	)			(1,016	)
Reduction due to separation agreement			-				(3,033	)
Adjustments in notes receivables related to the sales of redeemable non-controlling interest			-				(366	)
Ending balance		$	263,298			$	269,025

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

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

		Six Months Ended				Year Ended
		June 30, 2025				December 31, 2024
		(In thousands)
Contractual time period has lapsed but holder’s employment has not terminated		$	71,396			$	74,668
Contractual time period has not lapsed and holder’s employment has not terminated			191,902				194,357
Holder’s employment has terminated and contractual time period has expired			-				-
Holder’s employment has terminated and contractual time period has not expired			-				-
		$	263,298			$	269,025

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 480
-SubTopic 10
-Name Accounting Standards Codification
-Section S45
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479887/480-10-S45-3

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 480
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479857/480-10-S50-3

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 480
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3A
-Subparagraph (24)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480244/480-10-S99-3A

+ Details

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X

- Definition

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.

+ References

No definition available.

+ Details

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X

- References

No definition available.

+ Details

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