Acquisitions and Dispositions (Tables)

3 Months Ended

Mar. 31, 2025

Business Combinations [Abstract]

Schedule of Business Acquisitions, by Acquisition

The preliminary purchase price allocation is as follows:

	Amount
	(dollars in thousands)
Cash and cash equivalents	$	2,723
Accounts receivable, net	9,354
Other current assets	575
Right-of-use lease assets	5,911
Fixed assets	429
Identifiable intangible assets	36,833
Other assets	140
Accounts payable	(2,808)
Accruals and other liabilities	(6,998)
Advance billings	(951)
Current portion of lease liabilities - operating leases	(1,071)
Long-term lease liabilities - operating leases	(5,400)
Deferred tax liabilities, net	(10,500)
Other liabilities	(406)
Net assets assumed	27,831
Goodwill	34,583
Purchase price consideration	$	62,414

The preliminary purchase price allocation is as follows:

	Amount
	(dollars in thousands)
Cash and cash equivalents	$	2,151
Accounts receivable, net	26,845
Other current assets	3,094
Right-of-use lease assets	2,173
Fixed assets	2,032
Identifiable intangible assets	57,200
Accounts payable	(2,078)
Accruals and other liabilities	(9,167)
Advance billings	(5,425)
Current portion of lease liabilities - operating leases	(983)
Long-term lease liabilities - operating leases	(1,065)
Deferred tax liabilities, net	(8,618)
Net assets assumed	66,159
Goodwill	16,687
Purchase price consideration	$	82,846

The purchase price allocation is as follows:

	Amount
	(dollars in thousands)
Cash and cash equivalents	$	1,095
Accounts receivable, net	8,283
Expenditures billable to clients	4,823
Other current assets	402
Right-of-use lease assets	2,788
Fixed assets	184
Identifiable intangible assets	4,316
Accounts payable	(1,086)
Accruals and other liabilities	(664)
Advance billings	(8,808)
Current portion of lease liabilities - operating leases	(516)
Long-term lease liabilities - operating leases	(2,600)
Net assets assumed	8,217
Goodwill	8,452
Purchase price consideration	$	16,669

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination

The following table presents the details of identifiable intangible assets acquired:

	Estimated Fair Value		Estimated Useful Life in Years
	(dollars in thousands)
Customer relationships	$	22,083	12
Trade names	5,417		10
Developed Technology	9,333		5
Total acquired intangible assets	$	36,833

The following table presents the details of identifiable intangible assets acquired:

	Estimated Fair Value		Estimated Useful Life in Years
	(dollars in thousands)
Customer relationships	$	43,800	7
Trade names	13,400		10
Total acquired intangible assets	$	57,200

The following table presents the details of identifiable intangible assets acquired:

	Estimated Fair Value		Estimated Useful Life in Years
	(dollars in thousands)
Customer relationships	$	3,767	3
Trade names	549		3
Total acquired intangible assets	$	4,316