Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2019

Fair Value Disclosures [Abstract]

Summary of Assets and (Liabilities) Measured at Fair Value on a Recurring Basis

The following table summarizes our assets and (liabilities) at September 30, 2019 and December 31, 2018, respectively, that are measured at fair value on a recurring basis subsequent to initial recognition and indicates the fair value hierarchy of the valuation techniques utilized by us to determine such fair value (in thousands):

	Level	September 30, 2019			December 31, 2018
Deferred compensation plan assets	1	$	100,529		$	84,435
Available-for-sale debt securities	1	$	60,822		$	56,556
Certified deposits and other depository assets	1	$	2,284		$	2,300
Deferred compensation plan liabilities	1	$	(100,529	)	$	(84,435	)
Interest rate swaps	2	$	(688)		$	1,096
Contingent purchase price liabilities	3	$	(31,869	)	$	(39,708	)

Change in Level 3 Fair Values of Contingent Purchase Price Liabilities

During the nine months ended September 30, 2019 and 2018, there were no transfers between the valuation hierarchy Levels 1, 2 and 3. The following table summarizes the change in Level 3 fair values of our contingent purchase price liabilities for the nine months ended September 30, 2019 and 2018 (pre-tax basis) (in thousands):

	2019			2018
Beginning balance – January 1	$	(39,708	)	$	(37,574	)
Additions from business acquisitions		(10,150	)		(12,361	)
Settlement of contingent purchase price liabilities		18,311			13,329
Change in fair value of contingencies		222			(2,574	)
Change in net present value of contingencies		(544	)		(716	)
Ending balance – September 30	$	(31,869	)	$	(39,896	)