BUSINESS COMBINATIONS (Tables) - LCR-Dixon

9 Months Ended

Sep. 30, 2022

Business combinations

Schedule of purchase price

	As of Acquisition Date
Cash consideration	$	60,038
Fair value of deferred purchase consideration		39,024
Total	$	99,062

Schedule of purchase price to assets acquired and liabilities assumed

	As of Acquisition Date
Cash and cash equivalents	$	1,899
Accounts receivable		1,586
Prepaid expenses and other current assets		150
Property and equipment		4
Capitalized software		7,700
Goodwill		86,639
Other intangibles		6,500
Accounts payable		(19)
Accrued expenses		(202)
Accrued compensation		(1,746)
Deferred income tax liability		(3,630)
Deferred revenue		(71)
Total	$	98,810

Schedule of acquired intangible assets

		September 22, 2021
LCR-Dixon Identifiable Intangibles	Balance Sheet Location		Fair Value	Valuation Methodology	Estimated Useful Life	Discount Rate
Trade name	Goodwill and other intangible assets (Note 8)	$	200	Relief from royalty method - income approach	6 months	20.0	%
Customer relationships	Goodwill and other intangible assets (Note 8)	$	6,300	Excess earnings method - income approach	3 years	20.0	%
Developed technology	Property and equipment, net (Note 6)	$	7,700	Relief from royalty method - income approach	3 years	20.0	%