Acquisitions (Tables)

12 Months Ended

Dec. 31, 2015

PAY.ON

Purchase Price of Pay.ON at Acquisition Date

The purchase price of PAY.ON as of the date of the acquisition was comprised of (in thousands):

	Amount
Cash payments to PAY.ON shareholders	$	180,994
Issuance of ACI common stock		5,379
Total purchase price	$	186,373

Fiscal 2015 Acquisitions

Preliminary Purchase Price Allocation

In connection with the acquisition, the Company recorded the following amounts based upon its purchase price allocation as of December 31, 2015. The purchase price allocation for PAY.ON is considered preliminary and is subject to completion of valuations and other analyses.

(in thousands, except weighted average useful lives)	Weighted-Average Useful Lives	PAY.ON
Current assets:
Cash and cash equivalents		$	1,627
Receivables, net of allowance			2,658
Other current assets			581
Total current assets acquired			4,866
Noncurrent assets:
Property and equipment			424
Goodwill			140,015
Software	5 years		34,213
Customer relationships	15 years		22,418
Trademarks	5 years		2,500
Other noncurrent assets			6
Total assets acquired			204,442
Current liabilities:
Accounts payable			1,125
Employee compensation			555
Other current liabilities			1,115
Total current liabilities acquired			2,795
Noncurrent liabilities:
Deferred income taxes			15,274
Total liabilities acquired			18,069
Net assets acquired		$	186,373

Retail Decisions [Member]

Preliminary Purchase Price Allocation

In connection with the acquisition, the Company recorded the following amounts based upon its purchase price allocation as of December 31, 2015.

(in thousands, except weighted average useful lives)	Weighted-Average Useful Lives	Retail Decisions
Current assets:
Cash and cash equivalents		$	795
Receivables, net of allowance			10,106
Deferred income taxes, net			514
Other current assets			10,282
Total current assets acquired			21,697
Noncurrent assets:
Property and equipment			3,354
Goodwill			137,915
Software	5-7 years		33,136
Customer relationships	18 years		50,480
Trademarks	5 years		3,980
Deferred income taxes			51
Other noncurrent assets			416
Total assets acquired			251,029
Current liabilities:
Accounts payable			4,624
Employee compensation			6,046
Other current liabilities			11,683
Total current liabilities acquired			22,353
Noncurrent liabilities:
Deferred income taxes			23,427
Other noncurrent liabilities			164
Total liabilities acquired			45,944
Net assets acquired		$	205,085

Fiscal 2013 Acquisitions

Preliminary Purchase Price Allocation

In connection with the 2013 acquisitions, the Company recorded the following amounts based upon its purchase price allocations as of December 31, 2014 (in thousands, except weighted-average useful lives):

	Weighted-Average Useful Lives	Official Payments Holdings, Inc.		Online Resourses Corporation		PTESA
Current assets:
Cash and cash equivalents		$	25,871	$	9,930	$	193
Billed and accrued receivables, net			2,858		19,394		327
Deferred income taxes, net			4,692		11,726		—
Other current assets			27,642		17,643		95
Total current assets acquired			61,063		58,693		615
Noncurrent assets:
Property and equipment			6,340		7,335		6
Goodwill			29,236		122,247		7,113
Software	10 years		26,125		62,215		—
Customer relationships	14 - 15 years		47,400		68,750		7,732
Trademarks	3 - 5 years		3,000		3,050		—
Other noncurrent assets			19,178		459		7
Total assets acquired			192,342		322,749		15,473
Current liabilities:
Accounts payable			9,414		15,394		341
Accrued employee compensation			15,006		10,549		261
Note payable			—		7,500		—
Other current liabilities			27,312		7,559		—
Total current liabilities acquired			51,732		41,002		602
Noncurrent liabilities:
Deferred income taxes, net			—		18,290		225
Other noncurrent liabilities acquired			828		3,339		439
Total liabilities acquired			52,560		62,631		1,266
Net assets acquired		$	139,782	$	260,118	$	14,207