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SEGMENT REPORTING (Tables)

6 Months Ended

Jun. 30, 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 June 30, 2024
Net fee revenues from external sources						$	17,139					$	5,227					$	—					$	—					$	22,366
Net intersegment revenues						$	1,448					$	55					$	—					$	(1,503)					$	—
Other, net						$	322					$	—					$	—					$	—					$	322
Total revenues						$	18,909					$	5,282					$	—					$	(1,503)					$	22,688
Segment assets						$	286,921					$	46,553					$	13,465					$	(199,565)					$	147,374
Segment goodwill						$	23,100					$	16,401					$	—					$	—					$	39,501
Segment equity-method investments						$	4,578					$	—					$	—					$	—					$	4,578
Segment expenditures for long-lived assets						$	1					$	1					$	22					$	—					$	24
Three Months Ended June 30, 2023
Net fee revenues from external sources						$	16,799					$	5,024					$	—					$	—					$	21,823
Net intersegment revenues						$	1,587					$	77					$	—					$	(1,664)					$	—
Other, net						$	122					$	—					$	—					$	—					$	122
Total revenues						$	18,508					$	5,101					$	—					$	(1,664)					$	21,945
Segment assets						$	268,184					$	44,412					$	14,831					$	(185,322)					$	142,105
Segment goodwill						$	23,100					$	16,401					$	—					$	—					$	39,501
Segment equity-method investments						$	4,180					$	—					$	—					$	—					$	4,180
Segment expenditures for long-lived assets						$	31					$	14					$	52					$	—					$	97

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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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