Condensed Consolidated Statements of Financial Condition - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets
Cash and cash equivalents	$ 145,332	$ 186,417
Restricted cash	733	798
Receivables:
Accounts receivable, net of allowance for credit losses of $2,060 and $1,263 as of September 30, 2024 and December 31, 2023, respectively	57,765	51,219
Accrued and other receivables	30,243	12,416
Total receivables	88,008	63,635
Deferred compensation	25,539	17,133
Investments	188,311	210,357
Right-of-use assets	168,189	171,998
Equipment and leasehold improvements, net	65,972	63,803
Deferred tax assets	439,544	437,238
Prepaid expenses and other assets	31,434	28,380
Total assets	1,153,062	1,179,759
Liabilities and Equity
Compensation payable	214,022	259,771
Accounts payable, accrued expenses and other liabilities	27,791	32,626
Amount due pursuant to tax receivable agreement	290,553	304,567
Deferred revenue	14,169	4,649
Lease liabilities	211,426	215,684
Total liabilities	757,961	817,297
Commitments and Contingencies (See Note 11)
Treasury stock, at cost; 10,366,178 and 10,184,460 shares at September 30, 2024 and December 31, 2023, respectively	(460,610)	(450,859)
Additional paid-in-capital	1,691,462	1,573,702
Retained earnings (accumulated deficit)	(862,079)	(767,587)
Accumulated other comprehensive income (loss)	(2,090)	(3,928)
Total Moelis & Company equity	367,535	352,141
Noncontrolling interests	27,566	10,321
Total equity	395,101	362,462
Total liabilities and equity	1,153,062	1,179,759
Class A Common Stock
Liabilities and Equity
Common stock, par value $0.01 per share	809	768
Class B Common Stock
Liabilities and Equity
Common stock, par value $0.01 per share	$ 43	$ 45