Business Combinations (Tables)

12 Months Ended

Dec. 31, 2022

Business Combination and Asset Acquisition [Abstract]

Aggregated Consideration And Preliminary Purchase Price Allocation

The following table summarizes the aggregated consideration and purchase price allocation for the acquisitions completed during the year ended December 31, 2022 and 2021, respectively (in thousands):

	2022		2021
Common stock issued (number)	42		207
Common stock value	$	1,668	$	6,940
Cash paid	79,141		66,651
Recorded contingent consideration	74,199		39,665
Total recorded purchase price	$	155,008	$	113,256
Accounts receivable acquired, net	$	20,429	$	9,838
Fixed assets acquired	1,933		1,473
Identifiable intangible assets acquired	53,400		42,422
Operating lease right-of-use asset acquired, net	49,291		19,153
Other assets acquired, net	1,693		848
Operating lease liability acquired - current	(5,860)		(3,020)
Other current liabilities acquired	(1,594)		(1,771)
Operating lease liability acquired - noncurrent	(43,431)		(16,133)
Goodwill	79,147		60,446
Total net assets acquired	$	155,008	$	113,256
Maximum potential contingent consideration	$	77,075	$	41,720

Segment Allocation

The following table summarizes the aggregated goodwill and intangible asset amounts resulting from those acquisitions for the twelve months ended December 31, 2022 and 2021, respectively (in thousands):

	Twelve Months Ended December 31,
	2022				2021
	Financial Services		Benefits & Insurance		Financial Services		Benefits & Insurance
Goodwill	$	79,147	$	—	$	58,646	$	1,800
Client list	53,400		—		40,950		1,290
Other intangibles	—		—		136		46
Total	$	132,547	$	—	$	99,732	$	3,136

Contingent Consideration

The following table summarizes the changes in contingent purchase price consideration for previous acquisitions and contingent payments made for previous business acquisitions during the year ended December 31, 2022 and 2021, respectively (in thousands):

	2022	2021
Net expense	2,435	2,367
Cash settlement paid	21,113	13,785
Shares issued (number)	65	109