Condensed Consolidated Statements of Financial Condition - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents	$ 147,452	$ 206,794
Restricted cash	766	745
Receivables:
Accounts receivable, net of allowance for credit losses of $1,554 and $1,729 as of September 30, 2023 and December 31, 2022, respectively	25,512	47,825
Accrued and other receivables	21,032	8,514
Total receivables	46,544	56,339
Deferred compensation	22,219	15,100
Investments	197,655	265,245
Right-of-use assets	175,041	152,341
Equipment and leasehold improvements, net	62,544	57,152
Deferred tax assets	436,057	429,649
Prepaid expenses and other assets	32,195	33,504
Total assets	1,120,473	1,216,869
Liabilities and Equity
Compensation payable	186,659	243,176
Accounts payable, accrued expenses and other liabilities	27,890	11,929
Amount due pursuant to tax receivable agreement	304,780	302,356
Deferred revenue	4,191	7,708
Lease liabilities	216,862	192,762
Total liabilities	740,382	757,931
Commitments and Contingencies (See Note 11)
Treasury stock, at cost; 10,154,907 and 9,076,77 shares at September 30, 2023 and December 31, 2022, respectively	(449,376)	(403,857)
Additional paid-in-capital	1,537,157	1,412,795
Retained earnings (accumulated deficit)	(716,747)	(560,690)
Accumulated other comprehensive income (loss)	(4,761)	(4,529)
Total Moelis & Company equity	367,086	444,495
Noncontrolling interests	13,005	14,443
Total equity	380,091	458,938
Total liabilities and equity	1,120,473	1,216,869
Class A Common Stock
Liabilities and Equity
Common stock, par value $0.01 per share	768	730
Class B Common Stock
Liabilities and Equity
Common stock, par value $0.01 per share	$ 45	$ 46