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Business Acquisitions and Dispositions (Tables) | 12 Months Ended
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Dec. 31, 2021
Business Combinations [Abstract] |
Schedule of Valuation Identified Assets Acquired and Liabilities Assumed | Assets acquired and liabilities assumed as of acquisition date are presented in the following table:
|  | Crawford Carvallo |  |  | HBA Group |  |  | edjuster Inc. |  |  | Praxis Consulting Inc. |  |  | BosBoon Expertise Group B.V. |
|  | October 1, 2020 |  |  | November 1, 2020 |  |  | August 23, 2021 |  |  | October 1, 2021 |  |  | October 1, 2021 |
|  | (In thousands) |
Tangible assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 1,599 |  |  | $ | 240 |  |  | $ | 1,723 |  |  | $ | — |  |  | $ | — |
Accounts receivable |  |  | 3,631 |  |  |  | 1,081 |  |  |  | 1,518 |  |  |  | 119 |  |  |  | 469 |
Unbilled revenues |  |  | 3,237 |  |  |  | 598 |  |  |  | 1,531 |  |  |  | — |  |  |  | 597 |
Right-of-use lease assets |  |  | 8,743 |  |  |  | 1,502 |  |  |  | 418 |  |  |  | 430 |  |  |  | 586 |
Other assets |  |  | 4,660 |  |  |  | 205 |  |  |  | 1,520 |  |  |  | 316 |  |  |  | 75 |
Total tangible assets |  |  | 21,870 |  |  |  | 3,626 |  |  |  | 6,710 |  |  |  | 865 |  |  |  | 1,727 |
Intangible assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Customer relationships |  |  | 4,118 |  |  |  | 1,574 |  |  |  | 5,346 |  |  |  | 20,000 |  |  |  | 1,384 |
Developed technology |  |  | 1,300 |  |  |  | — |  |  |  | 2,673 |  |  |  | 1,500 |  |  |  | — |
Non-compete agreements |  |  | 1,600 |  |  |  | — |  |  |  | 157 |  |  |  | 225 |  |  |  | — |
Tradenames |  |  | 300 |  |  |  | — |  |  |  | 1,101 |  |  |  | 2,125 |  |  |  | 346 |
Goodwill |  |  | 7,738 |  |  |  | 6,245 |  |  |  | 12,799 |  |  |  | 26,195 |  |  |  | 1,571 |
Total intangible assets |  |  | 15,056 |  |  |  | 7,819 |  |  |  | 22,076 |  |  |  | 50,045 |  |  |  | 3,301 |
Total assets acquired |  |  | 36,926 |  |  |  | 11,445 |  |  |  | 28,786 |  |  |  | 50,910 |  |  |  | 5,028 |
Liabilities assumed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities |  |  | 4,657 |  |  |  | 2,532 |  |  |  | 2,066 |  |  |  | 4,133 |  |  |  | 1,430 |
Operating lease liabilities |  |  | 8,743 |  |  |  | 1,502 |  |  |  | 418 |  |  |  | 430 |  |  |  | 586 |
Tax liabilities |  |  | 2,599 |  |  |  | 976 |  |  |  | 2,557 |  |  |  | — |  |  |  | 378 |
Total liabilities assumed |  |  | 15,999 |  |  |  | 5,010 |  |  |  | 5,041 |  |  |  | 4,563 |  |  |  | 2,394 |
Net assets acquired before noncontrolling interest |  |  | 20,927 |  |  |  | 6,435 |  |  |  | 23,745 |  |  |  | 46,347 |  |  |  | 2,634 |
Noncontrolling interest |  |  | 489 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net assets acquired after noncontrolling interest |  | $ | 20,438 |  |  | $ | 6,435 |  |  | $ | 23,745 |  |  | $ | 46,347 |  |  | $ | 2,634 |
Purchase price (cash) |  | $ | 11,583 |  |  | $ | 4,026 |  |  | $ | 20,875 |  |  | $ | 21,544 |  |  | $ | 2,066 |
Fair value of noncontrolling interest previously held |  |  | 3,047 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Deferred purchase consideration payable |  |  | — |  |  |  | — |  |  |  | 433 |  |  |  | 20,735 |  |  |  | — |
Fair value of contingent consideration |  |  | 5,808 |  |  |  | 2,409 |  |  |  | 2,437 |  |  |  | 4,068 |  |  |  | 568 |
Fair value of total consideration transferred |  | $ | 20,438 |  |  | $ | 6,435 |  |  | $ | 23,745 |  |  | $ | 46,347 |  |  | $ | 2,634 |
Schedule - Preliminary Fair Values Assigned to Identifiable Intangible Assets | The following table shows the preliminary fair values assigned to identifiable intangible assets:
|  | Fair Value |  |  | Weighted-Average Amortization Period (Years) |
|  | (In thousands) |  |  |  |
Amortizable tangible assets |  |  |  |  |  |
Customer relationships |  | $ | 32,422 |  |  |  | 15 |
Developed technology |  |  | 5,473 |  |  |  | 10 |
Non-compete agreements |  |  | 1,982 |  |  |  | 8 |
Tradenames |  |  | 3,872 |  |  |  | 7 |
Total amortizable intangible assets |  | $ | 43,749 |  |  |  |

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- Definition Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
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