ACQUISITIONS AND DIVESTITURES (TABLES)

12 Months Ended

Dec. 31, 2017

ACQUISITIONS [ABSTRACT]

Schedule of Assets Acquired and Liabilities Assumed

The following summarizes the preliminary estimated fair values of the identifiable assets acquired and liabilities assumed as of the acquisition date. (in thousands):

	Preliminary
	Estimate of
	Acquisition Date
	Fair Value
Cash	$	5,997
Accounts receivable, net		5,187
Prepaid expenses		1,248
Other current assets		670
Property, plant and equipment		2,182
Income tax receivable		1,691
Customer relationships		37,200
Goodwill		39,272
	$	93,447
Accounts payable	$	2,914
Accrued employee compensation and benefits		5,249
Accrued expenses		104
Deferred tax liability		11,402
Other		340
	$	20,009
Total purchase price	$	73,438

The following summarizes the fair values of the identifiable assets acquired and liabilities assumed as of the acquisition date (in thousands):

	Acquisition Date
	Fair Value
Cash	$	—
Accounts receivable, net		15,959
Prepaid expenses		241
Other current assets		51
Property, plant and equipment		7,594
Customer relationships		35,000
Goodwill		35,272
	$	94,117
Accounts payable	$	1
Accrued employee compensation and benefits		346
Accrued expenses		386
Deferred tax liabilities		15,273
Deferred revenue		399
	$	16,405
Total purchase price	$	77,712

The following summarizes the preliminary estimated fair values of the identifiable assets acquired and liabilities assumed as of the acquisition date. (in thousands):

	Acquisition Date
	Fair Value
Cash	$	2,655
Accounts receivable, net		18,449
Other assets		615
Property, plant and equipment		3,161
Deferred tax assets, net		638
Customer relationships		10,500
Goodwill		20,275
		56,293
Accounts payable		1,199
Accrued employee compensation and benefits		2,418
Accrued expenses		2,597
Other		1,678
		7,892
Total purchase price	$	48,401

Assets and Liabilities Held for Sale

The following table presents information related to the major components of assets and liabilities that were classified as held for sale in the Consolidated Balance Sheet as of December 31, 2017.

	As of
	December 31, 2017
Cash	$	—
Accounts receivable, net		6,151
Allowance for doubtful accounts		—
Other assets		303
Property, plant and equipment		49
Deferred tax assets, net		—
Customer relationships		999
Goodwill		3,033
Other intangible assets		—
Allowance for reduction of assets held for sale		(2,700)
Total assets	$	7,835
Accounts payable	$	413
Accrued employee compensation and benefits		833
Accrued expenses		54
Other		22
Total liabilities	$	1,322