XML 70 R52.htm IDEA: XBRL DOCUMENT v3.22.0.1
Business Acquisitions and Dispositions - Schedule of Valuation Identified Assets Acquired and Liabilities Assumed (Details) - USD ($)
Oct. 01, 2021
Aug. 23, 2021
Nov. 01, 2020
Oct. 01, 2020
Dec. 31, 2021
Dec. 31, 2020
ASSETS            
Total intangible assets         $ 43,749,000  
Liabilities:            
Noncontrolling interests         (568,000) $ (11,000)
Customer Relationships            
ASSETS            
Total intangible assets         32,422,000  
Developed technology            
ASSETS            
Total intangible assets         5,473,000  
Non-compete agreements            
ASSETS            
Total intangible assets         1,982,000  
Tradenames            
ASSETS            
Total intangible assets         $ 3,872,000  
Crawford Carvallo            
ASSETS            
Cash and cash equivalents       $ 1,599,000    
Accounts receivable       3,631,000    
Unbilled revenues       3,237,000    
Right-of-use lease assets       8,743,000    
Other assets       4,660,000    
Total tangible assets       21,870,000    
Total intangible assets       15,056,000    
Total assets acquired       36,926,000    
Liabilities:            
Current liabilities       4,657,000    
Operating lease liability       8,743,000    
Tax liabilities       2,599,000    
Total liabilities assumed       15,999,000    
Net Assets Acquired, Before Noncontrolling Interests       20,927,000    
Noncontrolling interests       489,000   $ 3,047,000
Net Assets Acquired, After Noncontrolling Interests       20,438,000    
Purchase price (cash)       11,583,000    
Fair value of noncontrolling interest previously held       3,047,000    
Deferred purchase consideration payable       0    
Fair value of contingent consideration       5,808,000    
Fair value of total consideration transferred       20,438,000    
Crawford Carvallo | Customer Relationships            
ASSETS            
Total intangible assets       4,118,000    
Crawford Carvallo | Developed technology            
ASSETS            
Total intangible assets       1,300,000    
Crawford Carvallo | Non-compete agreements            
ASSETS            
Total intangible assets       1,600,000    
Crawford Carvallo | Tradenames            
ASSETS            
Total intangible assets       300,000    
Crawford Carvallo | Goodwill            
ASSETS            
Total intangible assets       $ 7,738,000    
HBA Group            
ASSETS            
Cash and cash equivalents     $ 240,000      
Accounts receivable     1,081,000      
Unbilled revenues     598,000      
Right-of-use lease assets     1,502,000      
Other assets     205,000      
Total tangible assets     3,626,000      
Total intangible assets     7,819,000      
Total assets acquired     11,445,000      
Liabilities:            
Current liabilities     2,532,000      
Operating lease liability     1,502,000      
Tax liabilities     976,000      
Total liabilities assumed     5,010,000      
Net Assets Acquired, Before Noncontrolling Interests     6,435,000      
Net Assets Acquired, After Noncontrolling Interests     6,435,000      
Purchase price (cash)     4,026,000      
Fair value of noncontrolling interest previously held     0      
Deferred purchase consideration payable     0      
Fair value of contingent consideration     2,409,000      
Fair value of total consideration transferred     6,435,000      
HBA Group | Customer Relationships            
ASSETS            
Total intangible assets     1,574,000      
HBA Group | Developed technology            
ASSETS            
Total intangible assets     0      
HBA Group | Non-compete agreements            
ASSETS            
Total intangible assets     0      
HBA Group | Tradenames            
ASSETS            
Total intangible assets     0      
HBA Group | Goodwill            
ASSETS            
Total intangible assets     $ 6,245,000      
Edjuster Inc            
ASSETS            
Cash and cash equivalents   $ 1,723,000        
Accounts receivable   1,518,000        
Unbilled revenues   1,531,000        
Right-of-use lease assets   418,000        
Other assets   1,520,000        
Total tangible assets   6,710,000        
Total intangible assets   22,076,000        
Total assets acquired   28,786,000        
Liabilities:            
Current liabilities   2,066,000        
Operating lease liability   418,000        
Tax liabilities   2,557,000        
Total liabilities assumed   5,041,000        
Net Assets Acquired, Before Noncontrolling Interests   23,745,000        
Net Assets Acquired, After Noncontrolling Interests   23,745,000        
Purchase price (cash)   20,875,000        
Fair value of noncontrolling interest previously held   0        
Deferred purchase consideration payable   433,000        
Fair value of contingent consideration   2,437,000        
Fair value of total consideration transferred   23,745,000        
Edjuster Inc | Customer Relationships            
ASSETS            
Total intangible assets   5,346,000        
Edjuster Inc | Developed technology            
ASSETS            
Total intangible assets   2,673,000        
Edjuster Inc | Non-compete agreements            
ASSETS            
Total intangible assets   157,000        
Edjuster Inc | Tradenames            
ASSETS            
Total intangible assets   1,101,000        
Edjuster Inc | Goodwill            
ASSETS            
Total intangible assets   $ 12,799,000        
Praxis Consulting Inc            
ASSETS            
Cash and cash equivalents $ 0          
Accounts receivable 119,000          
Unbilled revenues 0          
Right-of-use lease assets 430,000          
Other assets 316,000          
Total tangible assets 865,000          
Total intangible assets 50,045,000          
Total assets acquired 50,910,000          
Liabilities:            
Current liabilities 4,133,000          
Operating lease liability 430,000          
Tax liabilities 0          
Total liabilities assumed 4,563,000          
Net Assets Acquired, Before Noncontrolling Interests 46,347,000          
Net Assets Acquired, After Noncontrolling Interests 46,347,000          
Purchase price (cash) 21,544,000          
Fair value of noncontrolling interest previously held 0          
Deferred purchase consideration payable 20,735,000          
Fair value of contingent consideration 4,068,000          
Fair value of total consideration transferred 46,347,000          
Praxis Consulting Inc | Customer Relationships            
ASSETS            
Total intangible assets 20,000,000          
Praxis Consulting Inc | Developed technology            
ASSETS            
Total intangible assets 1,500,000          
Praxis Consulting Inc | Non-compete agreements            
ASSETS            
Total intangible assets 225,000          
Praxis Consulting Inc | Tradenames            
ASSETS            
Total intangible assets 2,125,000          
Praxis Consulting Inc | Goodwill            
ASSETS            
Total intangible assets 26,195,000          
Bosboon Expertise Group B V            
ASSETS            
Cash and cash equivalents 0          
Accounts receivable 469,000          
Unbilled revenues 597,000          
Right-of-use lease assets 586,000          
Other assets 75,000          
Total tangible assets 1,727,000          
Total intangible assets 3,301,000          
Total assets acquired 5,028,000          
Liabilities:            
Current liabilities 1,430,000          
Operating lease liability 586,000          
Tax liabilities 378,000          
Total liabilities assumed 2,394,000          
Net Assets Acquired, Before Noncontrolling Interests 2,634,000          
Net Assets Acquired, After Noncontrolling Interests 2,634,000          
Purchase price (cash) 2,066,000          
Fair value of noncontrolling interest previously held 0          
Deferred purchase consideration payable 0          
Fair value of contingent consideration 568,000          
Fair value of total consideration transferred 2,634,000          
Bosboon Expertise Group B V | Customer Relationships            
ASSETS            
Total intangible assets 1,384,000          
Bosboon Expertise Group B V | Developed technology            
ASSETS            
Total intangible assets 0          
Bosboon Expertise Group B V | Non-compete agreements            
ASSETS            
Total intangible assets 0          
Bosboon Expertise Group B V | Tradenames            
ASSETS            
Total intangible assets 346,000          
Bosboon Expertise Group B V | Goodwill            
ASSETS            
Total intangible assets $ 1,571,000