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INTANGIBLE ASSETS (Tables)
12 Months Ended
Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Finite-Lived Intangible Assets
Finite and indefinite lived intangible assets consist of the following at (in thousands):
 December 31, 2023
Gross ValueAccumulated
Amortization
Net
Carrying
Value
Finite lives:   
Client partner lists$69,114 $44,150 $24,964 
Covenants not to compete2,743 2,153 590 
Computer software7,825 3,009 4,816 
Total$79,682 $49,312 $30,370 
 
 January 1, 2023
Gross ValueAccumulated
Amortization
Net
Carrying
Value
Finite lives:   
Client partner lists$58,609 $38,227 $20,382 
Covenants not to compete2,391 1,886 505 
Computer software7,208 3,087 4,121 
68,208 43,200 25,008 
Indefinite lives:
Trade names23,977 1,433 22,544 
Total$92,185 $44,633 $47,552 
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense
Estimated future amortization expense for the next five years and thereafter is as follows (in thousands): 
Fiscal Years Ending: 
2024$7,185 
20255,593 
20264,332 
20273,125 
20282,469 
Thereafter7,666 
Total$30,370