Operating expenses

3 Months Ended

Mar. 31, 2022

Operating expenses

Operating expenses

8.    Operating expenses

Costs of services

	Three months ended
	March 31,
	2022		2021
Ancillary and logistical service expenses	$	10,755	$	12,269
Employee compensation expenses		15,921		14,530
Buildings, facilities and technology expenses		3,854		2,701
Travel, advertising and promotion expenses		5,172		4,518
Other costs of services		3,313		3,848
	$	39,015	$	37,866

SG&A expenses

	Three months ended
	March 31,
	2022		2021
Wages, salaries and benefits	$	77,487	$	76,957
Share-based compensation expense		5,386		3,778
Buildings, facilities and technology expenses		20,086		17,343
Travel, advertising and promotion expenses		7,974		5,162
Professional fees		9,747		5,032
Other SG&A expenses		5,926		5,967
	$	126,606	$	114,239

8.    Operating expenses (continued)

Acquisition-related costs

	Three months ended
	March 31,
	2022		2021
SmartEquip:
Share-based continuing employment costs		659		—
Other acquisition-related costs		516		—
Euro Auctions:
Other acquisition-related costs		6,693		—
Rouse:
Share-based continuing employment costs		1,474		2,553
Other acquisition-related costs		295		369
	$	9,637	$	2,922

Depreciation and amortization expenses

	Three months ended
	March 31,
	2022		2021
Depreciation expense	$	7,746	$	7,837
Amortization expense		16,479		13,233
	$	24,225	$	21,070