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Business Combination
9 Months Ended
Sep. 30, 2021
Business Combination and Asset Acquisition [Abstract]  
Business Combination
3. Business Combination
During the three months ended September 30, 2021, the Company made measurement period adjustments to reflect facts and circumstances in existence as of October 31, 2020, the effective date of the Share Purchase (the “Effective Date”). The adjustments primarily related to certain state and local tax liabilities that were not reasonably estimable at the Effective Date and consisted of a $1,609 increase to goodwill and $1,609 increase to accrued expenses and other current liabilities.
The preliminary fair values of net assets acquired are substantially complete with the exception of certain working capital adjustments and goodwill. As the Company finalizes the fair value of assets acquired and liabilities assumed, additional purchase price adjustments may be recorded during the measurement period. The Company will reflect measurement period adjustments in the period in which the adjustments are recognized.