Condensed Consolidated Statements of Financial Condition (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Assets
Cash and cash equivalents	$ 202,611	$ 248,022
Restricted cash	769	819
Receivables:
Accounts receivable, net of allowance for doubtful accounts of $596 and $1,149 as of September 30, 2016 and December 31, 2015, respectively	25,583	28,937
Other receivables	9,765	10,333
Total receivables	35,348	39,270
Deferred compensation	9,729	9,040
Investments at fair value (cost basis $33,598 and $38,628 as of September 30, 2016 and December 31, 2015, respectively)	33,506	38,624
Equity method investments	20,309	17,459
Equipment and leasehold improvements, net	9,079	8,698
Deferred tax asset	168,668	165,505
Prepaid expenses and other assets	10,329	12,024
Total assets	490,348	539,461
Liabilities and Equity
Compensation payable	69,650	124,233
Accounts payable and accrued expenses	13,139	21,203
Amount due pursuant to tax receivable agreement	120,774	120,334
Deferred revenue	13,310	7,003
Other liabilities	10,951	9,270
Total liabilities	227,824	282,043
Commitments and Contingencies (See Note 12)
Treasury stock, at cost; 361,748 and 263,622 shares as of September 30, 2016 and December 31, 2015, respectively	(10,237)	(7,616)
Additional paid-in-capital	256,531	190,703
Retained earnings (accumulated deficit)	(37,596)	(15,338)
Accumulated other comprehensive income (loss)	(444)	108
Total Moelis & Company equity	208,774	168,374
Noncontrolling interests	53,750	89,044
Total equity	262,524	257,418
Total liabilities and equity	490,348	539,461
Class A common stock
Liabilities and Equity
Common stock, par value $0.01 per share	209	205
Total equity	209	205
Class B common stock
Liabilities and Equity
Common stock, par value $0.01 per share	311	312
Total equity	$ 311	$ 312