Business Acquisitions (Tables)

12 Months Ended

Dec. 31, 2023

Business Combinations [Abstract]

Summary of Fair Values of Assets Acquired and Liabilities Assumed

The following table summarizes the fair values of assets acquired and liabilities assumed as of respective acquisition dates (dollars in thousands):

	Coding Dojo		CalSouthern
	December 1, 2022		July 1, 2022
Assets:
Student receivables, net	$	5,171	$	3,214
Prepaid and other assets		408		290
Property, equipment and ROU assets		1,121		-
Intangible assets subject to amortization
Trade name		5,100		1,480
Customer relationships		1,260		14,530
Course curriculum		-		1,390
Developed technology		6,030		-
Deferred tax asset, net		1,731		-
Goodwill		57,027		21,556
Total assets acquired	$	77,848	$	42,460
Liabilities:
Accounts payable and other accrued liabilities	$	2,664	$	4
Deferred revenue		12,451		2,419
Total liabilities assumed	$	15,115	$	2,423
Net assets acquired	$	62,733	$	40,037