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SEGMENT REPORTING (Tables) | 9 Months Ended
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Sep. 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 September 30, 2024 |  |  |  |  |  |  |  |  |  |
Net fee revenues from external sources |  | $ | 17,774 |  |  | $ | 5,447 |  |  | $ | — |  |  | $ | — |  |  | $ | 23,221 |
Net intersegment revenues |  | $ | 1,381 |  |  | $ | 36 |  |  | $ | — |  |  | $ | (1,417) |  |  | $ | — |
Other, net |  | $ | 496 |  |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | 498 |
Total revenues |  | $ | 19,651 |  |  | $ | 5,485 |  |  | $ | — |  |  | $ | (1,417) |  |  | $ | 23,719 |
Segment assets |  | $ | 301,975 |  |  | $ | 46,809 |  |  | $ | 14,462 |  |  | $ | (211,745) |  |  | $ | 151,501 |
Segment goodwill |  | $ | 23,100 |  |  | $ | 16,401 |  |  | $ | — |  |  | $ | — |  |  | $ | 39,501 |
Segment equity-method investments |  | $ | 4,211 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4,211 |
Segment expenditures for long-lived assets |  | $ | 8 |  |  | $ | — |  |  | $ | 26 |  |  | $ | — |  |  | $ | 34 |
Three Months Ended September 30, 2023 |  |  |  |  |  |  |  |  |  |
Net fee revenues from external sources |  | $ | 16,902 |  |  | $ | 5,063 |  |  | $ | — |  |  | $ | — |  |  | $ | 21,965 |
Net intersegment revenues |  | $ | 1,564 |  |  | $ | 66 |  |  | $ | — |  |  | $ | (1,630) |  |  | $ | — |
Other, net |  | $ | (85) |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (85) |
Total revenues |  | $ | 18,381 |  |  | $ | 5,129 |  |  | $ | — |  |  | $ | (1,630) |  |  | $ | 21,880 |
Segment assets |  | $ | 278,466 |  |  | $ | 47,897 |  |  | $ | 14,536 |  |  | $ | (190,148) |  |  | $ | 150,751 |
Segment goodwill |  | $ | 23,100 |  |  | $ | 16,401 |  |  | $ | — |  |  | $ | — |  |  | $ | 39,501 |
Segment equity-method investments |  | $ | 4,256 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4,256 |
Segment expenditures for long-lived assets |  | $ | 53 |  |  | $ | 5 |  |  | $ | 61 |  |  | $ | — |  |  | $ | 119 |

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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 + Details
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