Acquisitions and Divestitures (Tables)

3 Months Ended

Mar. 31, 2018

Business Combinations [Abstract]

Summary of amounts related to new building

The following table presents a summary of the activity related to our accrual for exit costs at all of our facilities for the quarter ended March 31, 2018 (in thousands):

Liability balance at December 31, 2017	$	12,961
Charges and adjustments, net	44,230
Payments	(4,734		)
Liability balance at March 31, 2018 (1)	$	52,457

(1) In total, we estimate that we will make net cash payments of approximately $61.2 million for exit costs in connection with the activities described herein. Through March 31, 2018, in the aggregate, we have expensed $57.3 million and paid $4.9 million related to such activities.

Principal components of held-for-sale assets and liabilities

The principal components of the held-for-sale assets and liabilities for these businesses are summarized in the table below (in thousands):

	March 31, 2018 (1)		December 31, 2017 (1)
Cash and cash equivalents	$	19,508	$	10,000
Fees receivable, net	49,191		50,928
Goodwill	246,661		212,994
Intangible assets, net	264,145		250,472
Other assets (2)	23,849		18,571
Total assets held-for-sale	$	603,354	$	542,965
Accounts payable and accrued liabilities	$	26,467	$	32,388
Deferred revenues	65,846		61,450
Other liabilities	51,644		52,007
Total liabilities held-for-sale	$	143,957	$	145,845

(1) March 31, 2018 includes both the CEB Talent Assessment business and the WS&A business. December 31, 2017 includes the CEB Talent Assessment business only.

(2) Other assets includes property, equipment and leasehold improvements, net.