XML 28 R17.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Intangible Assets | 6 Months Ended
--- | ---
Jun. 30, 2024
Intangible Assets [Abstract] |
Intangible Assets | Intangible Assets Total intangible assets consisted of the following at June 30, 2024 and December 31, 2023 (in thousands):
| June 30, 2024 |  | December 31, 2023
| Gross Amount |  | Accumulated Amortization |  | Net Balance |  | Gross Amount |  | Accumulated Amortization |  | Net Balance
Customer relationships | $ | 58,454 |  |  | $ | (8,153) |  |  | $ | 50,301 |  |  | $ | 43,644 |  |  | $ | (5,643) |  |  | $ | 38,001 |
Contract rights | 16,131 |  |  | (12,623) |  |  | 3,508 |  |  | 14,261 |  |  | (8,036) |  |  | 6,225 |
Leasehold | 518 |  |  | (142) |  |  | 376 |  |  | 518 |  |  | (105) |  |  | 413 |
Domain name | 281 |  |  | – |  |  | 281 |  |  | 281 |  |  | – |  |  | 281 |
Licensing rights | 1,374 |  |  | – |  |  | 1,374 |  |  | 1,374 |  |  | – |  |  | 1,374 |
Total | $ | 76,758 |  |  | $ | (20,918) |  |  | $ | 55,840 |  |  | $ | 60,078 |  |  | $ | (13,784) |  |  | $ | 46,294 |
The domain name and licensing rights acquired for a total of $1.7 million, have indefinite useful lives. The following table summarizes the weighted average useful lives of intangible assets by asset class used for straight-line expense purposes:
| June 30, 2024 |  | December 31, 2023
Customer relationships | 11.34 |  | 11.27
Contract rights | 1.70 |  | 1.84
Leasehold | 7.86 |  | 7.86
Amortization expense for the three and six months ended June 30, 2024 was $3.8 million and $7.2 million, respectively. Amortization expense for the three and six months ended June 30, 2023 was $2.3 million and $3.7 million, respectively. Future amortization for the remainder of 2024 and for the succeeding years is as follows (in thousands):
2024 | 5,753 |
2025 | 6,174 |
2026 | 5,607 |
2027 | 5,434 |
2028 | 4,998 |
Thereafter | 26,219 |
Total | $ | 54,185 |

X
- Definition Intangible assets. + References No definition available. + Details
Name: | bwmn_IntangibleAssetsAbstract
Namespace Prefix: | bwmn_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for all or part of the information related to intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-4 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482665/350-30-50-3 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 985 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481283/985-20-50-2 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 985 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/985-20/tableOfContent + Details
Name: | us-gaap_IntangibleAssetsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration