Condensed Consolidated and Combined Statements of Financial Condition - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Assets
Cash and cash equivalents	$ 87,836	$ 197,944
Restricted cash	847	833
Receivables:
Accounts receivable, net of allowance for doubtful accounts of $1,776 and $1,552 as of September 30, 2015 and December 31, 2014, respectively	34,103	22,987
Other receivables	6,259	4,907
Total receivables	40,362	27,894
Deferred compensation	8,495	5,652
Investments at fair value (cost basis $112,986 and $39,999 as of September 30, 2015 and December 31, 2014, respectively)	113,002	39,997
Equity method investments	18,231	17,416
Equipment and leasehold improvements, net	8,288	7,338
Deferred tax asset	164,434	160,137
Prepaid expenses and other assets	9,413	7,038
Total assets	450,908	464,249
Liabilities and Equity
Compensation payable	73,327	135,920
Accounts payable and accrued expenses	17,328	19,888
Amount due pursuant to tax receivable agreement	120,897	119,738
Deferred revenue	7,078	5,152
Other liabilities	9,704	9,166
Total liabilities	$ 228,334	$ 289,864
Commitments and Contingencies (See Note 13)
Treasury stock, at cost; 242,619 and 0 shares as of September 30, 2015 and December 31, 2014, respectively	$ (7,006)
Additional paid-in-capital	175,654	$ 136,896
Retained earnings (accumulated deficit)	(18,353)	(24,118)
Accumulated other comprehensive income (loss)	66	85
Total Moelis & Company equity	150,879	113,377
Noncontrolling interests	71,695	61,008
Total equity	222,574	174,385
Total liabilities and equity	450,908	464,249
Class A common stock
Liabilities and Equity
Common stock, par value $0.01 per share	204	198
Class B common stock
Liabilities and Equity
Common stock, par value $0.01 per share	$ 314	$ 316