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Deferred Acquisition Consideration (Tables)
9 Months Ended
Sep. 30, 2019
Business Combinations [Abstract]  
Schedule of Changes in Contingent Deferred Acquisition Consideration
The following table presents changes in contingent deferred acquisition consideration, which is measured at fair value on a recurring basis using significant unobservable inputs, and a reconciliation to the amounts reported on the balance sheets as of September 30, 2019 and December 31, 2018.
 
September 30,
 
December 31,
 
2019
 
2018
Beginning Balance of contingent payments
$
82,598

 
$
119,086

Payments
(30,719
)
 
(54,947
)
Redemption value adjustments (1)
(2,617
)
 
3,512

Additions - acquisitions and step-up transactions
6,344

 
14,943

Other
35

 
4

Ending Balance of contingent payments
$
55,641

 
$
82,598

Fixed payments
549

 
1,097

 
$
56,190

 
$
83,695

    
(1) Redemption value adjustments are fair value changes from the Company’s initial estimates of deferred acquisition payments and stock-based compensation charges relating to acquisition payments that are tied to continued employment. Redemption value adjustments are recorded within cost of services sold and office and general expenses on the Unaudited Condensed Consolidated Statements of Operations.
The following table presents the impact to the Company’s statement of operations due to the redemption value adjustments for the contingent deferred acquisition consideration:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2019
 
2018
 
2019
 
2018
(Income) loss attributable to fair value adjustments
$
1,943

 
$
11,003

 
$
(3,627
)
 
$
8,522

Stock-based compensation
1,540

 
3,076

 
1,010

 
7,758

Redemption value adjustments
$
3,483

 
$
14,079

 
$
(2,617
)
 
$
16,280