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FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 2021

Fair Value Disclosures [Abstract]

Fair Value of Recurring Level 3 Measurements, Assets

The following table provides a roll-forward of the fair value of recurring Level 3 fair value measurements for the years ended December 31, 2021, 2020 and 2019 (in thousands):

			Year Ended December 31,
			2021						2020						2019
Assets
Fair value option investments:
Beginning balance			$	—					$	1,405					$	73,902
Total gains (losses) included in earnings			—						(1,405)						(72,497)
Ending balance			$	—					$	—					$	1,405
Unrealized (losses) gains still held (1)			$	—					$	(1,405)					$	(72,497)
Preferred shares:
Beginning balance			$	—					$	—					$	10,340
Total gains (losses) included in other comprehensive income (loss)			—						—						(379)
Impairments included in earnings			—						—						(9,961)
Ending balance			$	—					$	—					$	—
Unrealized gains (losses) still held (1)			$	—					$	—					$	(10,340)
Liabilities
Contingent consideration:
Beginning balance			$	326					$	1,298					$	1,529
Settlements of contingent consideration liabilities			(393)						(908)						(312)
Foreign currency translation and total losses (gains) included in earnings			67						(64)						81
Ending balance			$	—					$	326					$	1,298
Unrealized losses (gains) still held (1)			$	—					$	6					$	39

(1)Represents the unrealized gains or losses recorded in earnings and/or other comprehensive income (loss) during the period for assets and liabilities classified as Level 3 that are still held (or outstanding) at the end of the period.

Fair Value of Recurring Level 3 Measurements, Liabilities

The following table provides a roll-forward of the fair value of recurring Level 3 fair value measurements for the years ended December 31, 2021, 2020 and 2019 (in thousands):

			Year Ended December 31,
			2021						2020						2019
Assets
Fair value option investments:
Beginning balance			$	—					$	1,405					$	73,902
Total gains (losses) included in earnings			—						(1,405)						(72,497)
Ending balance			$	—					$	—					$	1,405
Unrealized (losses) gains still held (1)			$	—					$	(1,405)					$	(72,497)
Preferred shares:
Beginning balance			$	—					$	—					$	10,340
Total gains (losses) included in other comprehensive income (loss)			—						—						(379)
Impairments included in earnings			—						—						(9,961)
Ending balance			$	—					$	—					$	—
Unrealized gains (losses) still held (1)			$	—					$	—					$	(10,340)
Liabilities
Contingent consideration:
Beginning balance			$	326					$	1,298					$	1,529
Settlements of contingent consideration liabilities			(393)						(908)						(312)
Foreign currency translation and total losses (gains) included in earnings			67						(64)						81
Ending balance			$	—					$	326					$	1,298
Unrealized losses (gains) still held (1)			$	—					$	6					$	39

(1)Represents the unrealized gains or losses recorded in earnings and/or other comprehensive income (loss) during the period for assets and liabilities classified as Level 3 that are still held (or outstanding) at the end of the period.

X

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period 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 asset.

+ References

Reference 1: 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=123874694&loc=d3e19279-110258

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 (c)
-URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258

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- References

No definition available.

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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=123874694&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=123874694&loc=d3e19279-110258

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