Blackbaud(BLKB) - 2023 Q1 - Quarterly Report

Blackbaud, Inc. Notes to Condensed Consolidated Financial Statements (Unaudited) Assets and liabilities that are measured at fair value on a non-recurring basis include long-lived assets, intangible assets, goodwill and operating lease right-of-use ("ROU") assets. These assets are recognized at fair value during the period in which an acquisition is completed or at lease commencement, from updated estimates and assumptions during the measurement period, or when they are considered to be impaired. These non- ...