v3.20.1

FAIR VALUE MEASUREMENT (Tables)

3 Months Ended

Mar. 28, 2020

Schedule of share-based payment award phantom equity awards, valuation assumptions

The following assumptions were used in determining the fair value of the award liability as of March 28, 2020.

Risk-free interest rate			1.58% - 1.62%
Dividend rate			0.00%
Volatility range			24% - 38%
Weighted average expected term (years)			3.8

Schedule of contingent consideration liability measured at fair value

The following table is a reconciliation for the contingent consideration liability measured at fair value using Level 3 unobservable inputs (in thousands):

Balance at December 28, 2019		$	1,482
Contingent consideration granted with acquisitions			-
Change in fair value measurement of liability			120
Balance at March 28, 2020		$	1,602

Schedule of contingent consideration valuation techniques

The following assumptions were used in determining the fair value of contingent consideration at March 28, 2020:

Risk-free interest rate			.09% - 1.6%
Expected term (years)			.18 - 2.33

Schedule of ARO liabilities valuation techniques

The following assumptions were used in determining the fair value of the ARO liabilities at March 28, 2020:

Credit adjusted risk-free interest rate			3.66%
Expected term (years)			4.5

PE and PEAR awards

Schedule of contingent consideration liability measured at fair value

The following table is a reconciliation for the PE and PEAR liability measured at fair value using Level 3 unobservable inputs (in thousands):

Balance at December 28, 2019		$	496
Awards related to acquired companies			-
Change due to vesting of awards granted			166
Change in fair value measurement of liability			(52)
Balance at March 28, 2020		$	610

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Tabular disclosure of assumptions were used in determining the fair value of the ARO liabilities.

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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of phantom equity and phantom equity appreciation awards, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
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Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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