Condensed Consolidated Statements of Financial Condition - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Assets
Cash and cash equivalents	$ 86,894	$ 213,191
Restricted cash	774	703
Receivables:
Accounts receivable, net of allowance for doubtful accounts of $1,516 and $1,433 as of September 30, 2018 and December 31, 2017, respectively	54,679	56,725
Accrued and other receivables	26,845	4,868
Total receivables	81,524	61,593
Deferred compensation	9,682	8,848
Investments at fair value (cost basis $144,803 and $96,351 as of September 30, 2018 and December 31, 2017, respectively)	144,937	96,108
Equity method investments	59,752	58,848
Equipment and leasehold improvements, net	12,004	10,458
Deferred tax asset	412,897	234,000
Prepaid expenses and other assets	14,555	15,319
Total assets	823,019	699,068
Liabilities and Equity
Compensation payable	142,290	145,152
Accounts payable and accrued expenses	16,902	18,323
Amount due pursuant to tax receivable agreement	323,226	177,148
Deferred revenue	6,580	4,948
Other liabilities	7,076	9,241
Total liabilities	496,074	354,812
Commitments and Contingencies (See Note 12)
Treasury stock, at cost; 1,191,477 and 707,416 shares as of September 30, 2018 and December 31, 2017, respectively	(47,880)	(23,188)
Additional paid-in-capital	668,406	487,163
Retained earnings (accumulated deficit)	(250,594)	(139,918)
Accumulated other comprehensive income (loss)	(34)	352
Total Moelis & Company equity	370,472	324,950
Noncontrolling interests	(43,527)	19,306
Total equity	326,945	344,256
Total liabilities and equity	823,019	699,068
Class A Common Stock
Liabilities and Equity
Common stock, par value $0.01 per share	469	342
Total equity	469	342
Class B Common Stock
Liabilities and Equity
Common stock, par value $0.01 per share	105	199
Total equity	$ 105	$ 199