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SEGMENT REPORTING (Tables)

3 Months Ended

Mar. 31, 2024

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

(in thousands)						Advisory						Trust						Westwood Holdings						Eliminations						Consolidated
Three Months Ended March 31, 2024
Net fee revenues from external sources						$	16,817					$	5,113					$	—											$	21,930
Net intersegment revenues						$	1,574					$	58					$	—					$	(1,632)					$	—
Other, net						$	802					$	—					$	—					$	—					$	802
Total revenues						$	19,193					$	5,171					$	—					$	(1,632)					$	22,732
Segment assets						$	286,921					$	46,553					$	13,465					$	(197,897)					$	149,042
Segment goodwill						$	23,100					$	16,401					$	—					$	—					$	39,501
Segment equity-method investments						$	4,519					$	—					$	—					$	—					$	4,519
Segment expenditures for long-lived assets						$	1					$	—					$	2					$	—					$	3
Three Months Ended March 31, 2023
Net fee revenues from external sources						$	17,588					$	5,031					$	—					$	—					$	22,619
Net intersegment revenues						$	1,662					$	77					$	—					$	(1,739)					$	—
Other, net						$	108					$	—					$	—					$	—					$	108
Total revenues						$	19,358					$	5,108					$	—					$	(1,739)					$	22,727
Segment assets						$	256,946					$	51,502					$	16,616					$	(183,265)					$	141,799
Segment goodwill						$	23,528					$	16,401					$	—					$	—					$	39,929
Segment equity-method investments						$	4,228					$	—					$	—					$	—					$	4,228
Segment expenditures for long-lived assets						$	27					$	10					$	47					$	—					$	84

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-25

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

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- References

No definition available.

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