Acquisitions (Tables)

9 Months Ended

Sep. 30, 2016

Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed

The estimated fair values of the assets acquired and the liabilities assumed during the nine months ended September 30, 2015 are as follows (in thousands):

	Nine Months Ended
	September 30, 2015
Cash	$	—
Accounts receivable, net		—
Work in process, net		—
Other assets		—
Identifiable intangible assets		2,844
Current liabilities		—
Total identifiable net assets	$	2,844
Goodwill		6,865
Aggregate purchase price	$	9,709

Millimaki Eggert, L.L.P., (“Millimaki”), The Savitz Organization, (“Savitz”), Flex-Pay Business Services, Inc., (“Flex-Pay”) and Ed Jacobs & Associates, Inc. (“EJ&A”) [Member]

Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed

The estimated fair values of the assets acquired and the liabilities assumed during the nine months ended September 30, 2016 are as follows (in thousands):

	Nine Months Ended
	September 30, 2016
Cash	$	6
Accounts receivable, net		5,436
Funds held for clients		37,230
Property and equipment, net		379
Other assets		172
Identifiable intangible assets		19,557
Current liabilities		(415	)
Client fund obligations		(37,230	)
Total identifiable net assets	$	25,135
Goodwill		30,927
Aggregate purchase price	$	56,062