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v3.23.1

Retirement Plans | 3 Months Ended
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Mar. 31, 2023
Retirement Benefits [Abstract] |
Retirement Plans | Retirement Plans Deferred Compensation Plan Deferred compensation plan expense (income) was $4,146 and $(5,138) for the three months ended March 31, 2023 and 2022, respectively. For the three months ended March 31, 2023 and 2022, elective participant deferrals into the Company’s unfunded amended and restated Bentley Systems, Incorporated Nonqualified Deferred Compensation Plan (the “DCP”) were $1,533 and $669, respectively. No discretionary contributions were made to the DCP during the three months ended March 31, 2023 and 2022. As of March 31, 2023 and December 31, 2022, phantom shares of the Company’s Class B Common Stock issuable by the DCP were 20,231,452 and 21,587,831, respectively. The total liabilities related to the DCP is included in the consolidated balance sheets as follows:
| March 31, 2023 |  | December 31, 2022
Accruals and other current liabilities | $ | 2,133 |  |  | $ | 2,067 |
Deferred compensation plan liabilities | 80,674 |  |  | 77,014 |
Total DCP liabilities | $ | 82,807 |  |  | $ | 79,081 |

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