SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of Estimated Useful Lives of Property and Equipment

Property and equipment, including significant improvements, are recorded at cost. Repairs and maintenance costs are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, or, in the case of leasehold improvements, the lease term, if shorter.



Asset Category		Estimated Useful Lives
Computer equipment and capitalized software		2 to 3 Years
Furniture and other equipment		5 to 7 Years
Buildings and leasehold improvements		5 to 25 Years



	December 31,
	2018			2017
	(In thousands)
Property and equipment, net of accumulated depreciation and amortization:
Computer equipment and capitalized software	$	59,521		$	41,853
Buildings and leasehold improvements	16,340			13,984
Furniture and other equipment	5,860			6,222
Projects in progress	25,611			12,801
Land	—			2,800
Property and equipment	107,332			77,660
Accumulated depreciation and amortization	(36,473		)	(24,368		)
Property and equipment, net of accumulated depreciation and amortization	$	70,859		$	53,292

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

The following table presents the impact of the adoption of ASU No. 2014-09 by segment under Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers, as reported, and ASC 605, Revenue Recognition, for the year ended December 31, 2018.



	Under ASC 606 (as reported)			Under ASC 605			Effect of adoption of ASU No. 2014-09
	(In thousands)
Revenue by segment:
North America	$	1,062,171		$	1,062,171		$	—
Europe	70,070			70,070			—
Total	$	1,132,241		$	1,132,241		$	—

Operating costs and expenses by segment:
North America	$	984,069		$	989,004		$	(4,935	)
Europe	84,266			84,271			(5		)
Total	$	1,068,335		$	1,073,275		$	(4,940	)

Operating income (loss) by segment:
North America	$	78,102		$	73,167		$	4,935
Europe	(14,196		)	(14,201		)	5
Total	$	63,906		$	58,966		$	4,940

Net earnings	$	77,507		$	73,792		$	3,715

Schedule of Cash, Cash Equivalents, and Restricted Cash

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the consolidated balance sheet to the total amounts shown in the consolidated and combined statement of cash flows:



	December 31, 2018		December 31, 2017		December 31, 2016		December 31, 2015
	(In thousands)
Cash and cash equivalents	$	336,984	$	221,521	$	36,377	$	2,462
Restricted cash included in other current assets	1,417		—		—		—
Restricted cash included in other assets	420		—		10,548		—
Total cash, cash equivalents, and restricted cash as shown on the consolidated and combined statement of cash flows	$	338,821	$	221,521	$	46,925	$	2,462

Schedule of Cash, Cash Equivalents, and Restricted Cash



	December 31, 2018		December 31, 2017		December 31, 2016		December 31, 2015
	(In thousands)
Cash and cash equivalents	$	336,984	$	221,521	$	36,377	$	2,462
Restricted cash included in other current assets	1,417		—		—		—
Restricted cash included in other assets	420		—		10,548		—
Total cash, cash equivalents, and restricted cash as shown on the consolidated and combined statement of cash flows	$	338,821	$	221,521	$	46,925	$	2,462