FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2020

Schedule of Reconciliation of the Beginning and Ending Balance and Gains or Losses Recognized

For the Company's assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3), the following table provides a reconciliation of the beginning and ending balances for each category therein, and gains or losses recognized during the nine months ended September 30, 2020:


Fair Value Measurements Using Significant Unobservable Inputs (Level 3)
	Contingent Liability for Accrued Consideration
	(in thousands)
Beginning balance at December 31, 2019	$	2,705
Acquisitions and settlements
Acquisitions	—
Settlements	(2,000)
Total remeasurement adjustments:
Changes in fair value recorded in other (income) expense, net	98
*Ending Balance at September 30, 2020	$	803

The amount of total (gains) or losses for the quarter included in earnings or changes to net assets, attributable to changes in unrealized losses relating to liabilities still held at September 30, 2020.	$	98

* Included in other current liabilities

Schedule of Quantitative Information About Level 3 Fair Value Measurements

The significant unobservable inputs used in the fair value measurement of the Company's contingent consideration liabilities designated as Level 3 are as follows:


(in thousands, unaudited)	Fair value at September 30, 2020		Valuation Technique	Significant Unobservable Inputs
Contingent consideration: (ASI acquisition)	$	803	Discounted cash flow	Annualized EBITDA and probability of achievement