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FAIR VALUE MEASUREMENTS (Tables)
 9 Months Ended
Sep. 30, 2024
Fair Value Disclosures [Abstract]  
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis
The following table summarizes our assets and (liabilities) at September 30, 2024 and December 31, 2023, respectively, that are measured at fair value on a recurring basis subsequent to initial recognition and indicates the fair value hierarchy of the valuation techniques utilized by us to determine such fair value (in thousands):
LevelSeptember 30, 2024December 31, 2023
Assets of deferred compensation plan1$165,466 $143,499 
Available-for-sale debt securities140,799 39,459 
Other depository assets1346 1,031 
Deferred compensation plan obligations1(165,466)(143,499)
Interest rate swaps21,279 3,999 
Bank debt2(335,835)(310,826)
Contingent purchase price liabilities3(78,002)(114,946)
Schedule of Change in Level 3 Fair Values of Contingent Purchase Price Liabilities
The following table summarizes the change in Level 3 fair values of our contingent purchase price liabilities for the nine months ended September 30, 2024 and 2023 (pre-tax basis, in thousands):
20242023
Beginning balance – December 31$(114,946)$(132,010)
Additions from business acquisitions(15,184)(32,142)
Contingent purchase price liabilities assumed(5,231)— 
Settlement of contingent purchase price liabilities58,468 46,209 
Change in fair value of contingencies516 58 
Change in net present value of contingencies(1,625)(2,129)
Ending balance – September 30$(78,002)$(120,014)
Schedule of Changes in Contingent Purchase Price Consideration
The following table summarizes the changes in contingent purchase price consideration for previous acquisitions and contingent payments made for previous business acquisitions in the three and nine months ended September 30, 2024 and 2023, respectively (in thousands):
Three Months Ended September 30,Nine Months Ended September 30,
2024202320242023
Net expense$5,702 $626 $6,340 $2,071 
Cash settlement paid$9,840 $10,103 $50,695 $39,910 
Shares issued (number) 2354 117129