Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2021

Accounting Policies [Abstract]

Litigation and non-routine costs, net of insurance recoveries

Merger, litigation and non-routine costs, net include the following costs and recoveries (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2021		2020		2021		2020
Merger, litigation and non-routine costs, net:
Merger costs	$	9,616	$	—	$	22,289	$	—
Legal fees and settlements (1) (2)	(171)		105		174		(6,106)
Insurance recoveries	—		—		(6,345)		(2,471)
Total	$	9,445	$	105	$	16,118	$	(8,577)

___________________________________

(1)Includes all fees and litigation settlements associated with various corporate matters and litigations and investigations prompted by the results of the 2014 investigation conducted by the audit committee (the “Audit Committee”) of the Company’s Board of Directors (the “Audit Committee Investigation”), net of accrual reversals.

(2)Negative balances are the result of estimated costs accrued in prior periods that exceeded actual expenses incurred.

Summary of equity-based compensation expense

The following is a summary of equity-based compensation expense for the three and nine months ended September 30, 2021 (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2021		2020		2021		2020
Time-Based Restricted Stock Units (1)	$	1,537	$	1,412	$	4,480	$	4,195
Long-Term Incentive-Based Restricted Stock Units	1,455		1,416		4,009		3,916
Deferred Stock Units	27		53		1,138		1,071
Stock Options	169		330		590		955
Total	$	3,188	$	3,211	$	10,217	$	10,137

___________________________________

(1)Includes stock compensation expense attributable to awards for which the requisite service period begins prior to the assumed future grant date.