Business Combination, Recognized Identifiable Assets Acquired and Goodwill

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- Definition

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Accounts Payable and Accrued Expenses

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No definition available.

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- Definition

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash Paid and Payable

+ References

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- Definition

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Compensation Liability

+ References

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- Definition

Business Combination Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Assets

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No definition available.

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- Definition

Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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- Definition

The amount of identifiable intangible assets recognized as of the acquisition date.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 55
-Paragraph 37
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- Definition

The amount of inventory recognized as of the acquisition date.

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-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
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- Definition

Amount of liabilities assumed at the acquisition date.

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- Definition

The amount of property, plant, and equipment recognized as of the acquisition date.

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- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
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Acquisition - Initial Purchase Price Allocation (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Aug. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2018
Fair value of assets acquired
Goodwill	$ 36,428		$ 20,923	$ 20,582	$ 20,079
Partsmaster [Member]
Cash paid and payable and liabilities assumed
Cash paid and payable		$ 34,711
Accounts payable and accrued expenses		4,076
Deferred compensation		2,938
Cash paid and payable and liabilities assumed		41,725
Fair value of assets acquired
Goodwill		15,952
Inventories		7,809
Accounts receivable		7,656
Property, plant and equipment		2,201
Other assets		371
Fair value of assets acquired		41,725
Partsmaster [Member] \| Customer Relationships [Member]
Fair value of assets acquired
Intangibles		4,961
Partsmaster [Member] \| Trade Names [Member]
Fair value of assets acquired
Intangibles		$ 2,775