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Commitments and Contingencies (Tables)
9 Months Ended 12 Months Ended
Sep. 30, 2020
Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]    
Schedule of operating lease commitments  

For the Year Ending December 31,

      

2020

   $ 6,337  

2021

     5,990  

2022

     5,378  

2023

     28  
  

 

 

 
   $ 17,733  
  

 

 

 
Undiscounted future expected payments under the TRA

As of September 30, 2020, the undiscounted future expected payments through December 31, under the TRA are as follows (in thousands):

 

2020

   $ 7,414  

2021

     1,692  

2022

     1,748  

2023

     1,748  

2024

     1,748  

2025 and thereafter

     10,931  
  

 

 

 
   $ 25,281  
  

 

 

 

As of December 31, 2019, the undiscounted future expected payments under the TRA are as follows (in thousands):

 

For the Year Ending December 31,

      

2020

   $ 6,293  

2021

     1,746  

2022

     1,746  

2023

     1,746  

2024

     1,746  

2025 and thereafter

     9,033  
  

 

 

 
   $ 22,310  
  

 

 

 
Summary of liability related to estimated contingent consideration

The following table summarizes the liability related to the estimated contingent consideration during the nine months ended September 30, (in thousands):

 

     TRA      Earn-Out
Liability
     Contingent
Consideration
 

Balance, December 31, 2018

   $ 17,168      $ 442      $ 17,610  

IRS settlement

     (2,727      —          (2,727

Fair value adjustment

     2,905        —          2,905  
  

 

 

    

 

 

    

 

 

 

Balance, September 30, 2019

   $ 17,346      $ 442      $ 17,788  
  

 

 

    

 

 

    

 

 

 

Balance, December 31, 2019

   $ 17,808      $ 442      $ 18,250  

Fair value adjustment

     516        15,492        16,008  
  

 

 

    

 

 

    

 

 

 

Balance, September 30, 2020

   $ 18,324      $ 15,934      $ 34,258  
  

 

 

    

 

 

    

 

 

 

The following table summarizes the liability related to the estimated contingent consideration during the years ended December 31, (in thousands):

 

     TRA      Earn-Out
Liability
     Contingent
Consideration
 

Balance, December 31, 2017

   $ 17,993      $ 442      $ 18,435  

Fair value adjustment

     (825      —          (825
  

 

 

    

 

 

    

 

 

 

Balance, December 31, 2018

     17,168        442        17,610  

IRS settlement

     (2,727      —          (2,727

Fair value adjustment

     3,367        —          3,367  
  

 

 

    

 

 

    

 

 

 

Balance, December 31, 2019

   $ 17,808      $ 442      $ 18,250