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SEGMENT REPORTING (Tables)

9 Months Ended

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

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- References

No definition available.

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