ACQUISITIONS AND DIVESTITURES (Tables)

9 Months Ended

Sep. 30, 2018

ACQUISITIONS [ABSTRACT]

Schedule of Assets Acquired and Liabilities Assumed

The following summarizes the preliminary estimated fair values of the indentifiable assets acquired and liabilities assumed as of the acquitision date (in thoudands):

	Preliminary
	Estimate of
	Acquisition Date
	Fair Value
Cash	$	4,530
Accounts receivable, net		985
Prepaid expenses		39
Customer relationships		3,619
Goodwill		1,462
	$	10,635
Accounts payable	$	216
Accrued employee compensation and benefits		27
Accrued expenses		252
Deferred tax liabilities		629
	$	1,124
Total purchase price	$	9,511

The following summarizes the preliminary estimated fair values of the indentifiable assets acquired and liabilities assumed as of the acquitision date (in thoudands):

	Preliminary
	Estimate of
	Acquisition Date
	Fair Value
Cash	$	5,997
Accounts receivable, net		5,187
Prepaid expenses		1,248
Other current assets		670
Property, plant and equipment		2,182
Income tax receivable		1,691
Customer relationships		37,200
Goodwill		39,147
	$	93,322
Accounts payable	$	2,789
Accrued employee compensation and benefits		5,249
Accrued expenses		104
Deferred tax liability		11,402
Other		340
	$	19,884
Total purchase price	$	73,438

The following summarizes the preliminary estimated fair values of the indentifiable assets acquired and liabilities assumed as of the acquitision date (in thoudands):

	Acquisition Date
	Fair Value
Cash	$	—
Accounts receivable, net		15,959
Prepaid expenses		241
Other current assets		51
Property, plant and equipment		7,594
Customer relationships		35,000
Goodwill		35,272
	$	94,117
Accounts payable	$	1
Accrued employee compensation and benefits		346
Accrued expenses		386
Deferred tax liabilities		15,273
Deferred revenue		399
	$	16,405
Total purchase price	$	77,712

Assets and Liabilities Held for Sale

The following table presents information related to the major components of assets and liabilities that were classified as held for sale in the Consolidated Balance Sheet as of September 30, 2018.

	As of
	September 30, 2018
Cash	$	—
Accounts receivable, net		8,242
Allowance for doubtful accounts		(358)
Other assets		922
Property, plant and equipment		58
Customer relationships		625
Goodwill		3,033
Allowance for reduction of assets held for sale		(4,700)
Total assets	$	7,822
Accounts payable	$	2,580
Accrued employee compensation and benefits		964
Accrued expenses		—
Other		2
Total liabilities	$	3,546