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Business Acquisitions and Dispositions (Tables)

9 Months Ended

Sep. 30, 2021

Business Acquisition [Line Items]

Schedule of Valuation Assets Acquired and Liabilities Assumed

The valuation of the assets acquired and liabilities assumed for HBA Group on the acquisition date as of September 30, 2021 is as follows:


(in thousands)		Opening Balance Sheet, Adjusted as of September 30, 2021

Assets
Cash and cash equivalents		$	240
Accounts receivable, net			1,081
Unbilled revenue, at estimated billable amounts			598
Other current assets			87
Operating lease right-of-use assets, net			1,502
Property and equipment, net			118
Customer relationships			1,574
Goodwill			5,645
Total Assets			10,845

Liabilities
Accounts payable			501
Accrued expenses			1,116
Deferred revenue			659
Deferred tax liability			472
Operating lease liability			1,502
Other liabilities			256
Total Liabilities			4,506
Net Assets Acquired		$	6,339

Business Acquisition [Line Items]

Schedule of Valuation Assets Acquired and Liabilities Assumed

The preliminary valuation of the assets acquired and liabilities assumed for edjuster on acquisition date as of September 30, 2021 is as follows:


(in thousands)		Opening Balance Sheet, as of September 30, 2021

Assets
Cash and cash equivalents		$	1,873
Accounts receivable, net			1,565
Unbilled revenue, at estimated billable amounts			1,531
Other current assets			166
Property and equipment, net			57
Operating lease right-of-use assets, net			418
Intangible assets			11,700
Goodwill			9,670
Other noncurrent assets			1,352
Total Assets			28,332

Liabilities
Accounts payable			137
Deferred tax liability			2,732
Operating lease liability			418
Other liabilities			1,642
Total Liabilities			4,929
Net Assets Acquired		$	23,403