Consolidated Statements of Financial Condition - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Assets
Cash and cash equivalents	$ 261,100	$ 213,191
Restricted cash	671	703
Receivables:
Accounts receivable, net of allowance for doubtful accounts of $1,975 and $1,433 as of December 31, 2018 and December 31, 2017, respectively	54,412	56,725
Accrued and other receivables	14,199	4,868
Total receivables	68,611	61,593
Deferred compensation	8,788	8,848
Investments at fair value (cost basis $80,717 and $96,351 as of December 31, 2018 and December 31, 2017, respectively)	80,650	96,108
Equity method investment	63,274	58,848
Equipment and leasehold improvements, net	12,731	10,458
Deferred tax asset	402,859	234,000
Prepaid expenses and other assets	15,691	15,319
Total assets	914,375	699,068
Liabilities and Equity
Compensation payable	197,741	145,152
Accounts payable and accrued expenses	19,784	18,323
Amount due pursuant to tax receivable agreement	311,246	177,148
Deferred revenue	7,074	4,948
Other liabilities	6,777	9,241
Total liabilities	542,622	354,812
Commitments and Contingencies (See Note 13)
Treasury stock, at cost; 1,426,115 and 707,416 shares as of December 31, 2018 and December 31, 2017, respectively	(56,661)	(23,188)
Additional paid-in-capital	697,938	487,163
Retained earnings (accumulated deficit)	(237,782)	(139,918)
Accumulated other comprehensive income (loss)	291	352
Total Moelis & Company equity	404,361	324,950
Noncontrolling interests	(32,608)	19,306
Total equity	371,753	344,256
Total liabilities and equity	914,375	699,068
Class A Common Stock
Liabilities and Equity
Common stock, par value $0.01 per share	470	342
Total equity	470	342
Class B Common Stock
Liabilities and Equity
Common stock, par value $0.01 per share	105	199
Total equity	$ 105	$ 199