Acquisitions The Company's strategy includes growing its businesses and building shareholder value through strategic acquisitions. The Companys acquisitions have been accounted for as business combinations. Net assets and results of operations are included in the Companys consolidated financial statements commencing at the respective purchase closing dates. In connection with acquisitions, the Company records the estimated values of the net tangible assets and the identifiable intangible assets purchased, which typically consist of customer lists, developed technology, trademarks and non-compete agreements. The valuation of purchased intangible assets involves significant estimates and assumptions. Refinement and completion of final valuation of net assets acquired could affect the carrying value of tangible assets, goodwill and identifiable intangible assets. The Risk and Insurance Services segment completed seven acquisitions during the first six months of 2018.  February  MMA acquired Highsmith Insurance Agency, a North Carolina-based independent insurance brokerage firm.  March  Marsh acquired Hoken Soken, Inc., a Japan-based insurance agency.  May  Marsh acquired Mountlodge Limited, a Scotland-based independent insurance broker and Lorant Martinez Salas y Compania Agente de Seguros y de Fianzas, S.A. de C.V., a Mexico-based multi-line insurance broker.  June  MMA acquired Bleakley Insurance Services, a California-based provider of employee benefits solutions; Klein Agency, Inc., a Minnesota-based surety and property/casualty agency; and Insurance Associates, Inc., a Maryland-based independent insurance agency. The Consulting segment completed five acquisitions during the first six months of 2018.  January  Oliver Wyman acquired Draw Ltd., a U.K.-based digital transformation agency.  March  Oliver Wyman acquired 8Works Limited, a U.K.-based design thinking consultancy.  May  Mercer acquired EverBe SAS, a France-based Workday implementer and advisory firm; and Evolve Intelligence Pty Ltd., an A