8. Commitments and Contingencies Contingent Consideration We are required to make payments to the former stockholders of acquired companies based on the achievement of specified performance targets as more fully explained in Note 5  Investments and Fair Value Measurements. Lease Commitments and Contractual Obligations As of March 31, 2017, we have leased certain of our current facilities under noncancellable operating lease agreements. We are required to pay property taxes, insurance, and nominal maintenance costs for certain of these facilities and any increases over the base year of these expenses on the remainder of our facilities. Assets Held for Sale Management approved a plan to sell the office building located at 1340 Corporate Center Curve, Eagan, Minnesota, consisting of 43,682 square feet and 5.6 acres of land, then enter into a lease agreement with the purchaser of the facility to lease 22,000 square feet under a ten-year lease agreement at market rental rates. The gain on the sale of the facility and land will be deferred over the lease term. Assets held for sale of $3.8 million as of March 31, 2017 consist of $2.9 million net book value of the facility and $0.9 million of related land. On April 13, 2017, we entered into an agreement with MSP Metro Operating Company, LLC (MSP), under which the facility, improvements, and land were sold for a total price of $4.8 million. We simultaneously entered into a lease agreement with MSP to lease 22,000 square feet under a ten-year lease agreement for minimum lease payments of $3.3 million. The transaction is expected to close within six months, upon completion of due diligence. Off-Balance Sheet Financing - Lease Arrangements On August 26, 2016, we entered into a lease agreement and have accounted for a lease term of 48.5 years, inclusive of two renewal options of 5.0 and 3.5 years, with the City of Manchester to lease 16.9 acres adjacent to the Manchester Regional Airport. The land is subleased to Bank of Tokyo  Mitsubishi UFJ Leasing &amp; Finance LLC (B