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MERGER - Fair Value of the Assets Acquired and Liabilities Assumed (Details) - USD ($)
$ in Thousands
Jan. 26, 2022
Mar. 31, 2023
Dec. 31, 2022
Tangible assets acquired and liabilities assumed:      
Goodwill   $ 515,591 $ 515,591
Business Combination Agreement      
Tangible assets acquired and liabilities assumed:      
Cash and marketable securities $ 68,748    
Accounts receivable 79,086    
Prepaid expenses 7,807    
Income tax receivable 4,566    
Property, plant & equipment, net 1,551    
Other assets 6,950    
Accounts payable (9,798)    
Deferred revenue (60,768)    
Accrued expenses and other current liabilities (110,004)    
Income tax payable (2,091)    
Notes payable (172,038)    
Deferred tax liabilities (138,613)    
Other liabilities (8,474)    
Total tangible assets acquired and liabilities assumed (333,078)    
Intangible assets 562,100    
Goodwill 821,277    
Net assets acquired 1,050,299    
Consideration:      
Cash 440,155    
Equity 411,453    
Total consideration attributable to System1 851,608    
Total consideration attributable to non-controlling interest $ 198,691