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Retirement Plans
 6 Months Ended
Jun. 30, 2023
Retirement Benefits [Abstract]  
Retirement Plans Retirement Plans
Deferred Compensation Plan
Deferred compensation plan expense (income) was $3,777 and $(12,159) for the three months ended June 30, 2023 and 2022, respectively, and $7,923 and $(17,297) for the six months ended June 30, 2023 and 2022, respectively.
For the three months ended June 30, 2023 and 2022, elective participant deferrals into the Company’s unfunded amended and restated Bentley Systems, Incorporated Nonqualified Deferred Compensation Plan (the “DCP”) were $118 and $2,439, respectively, and $1,651 and $3,108 for the six months ended June 30, 2023 and 2022, respectively. No discretionary contributions were made to the DCP during the three and six months ended June 30, 2023 and 2022. As of June 30, 2023 and December 31, 2022, phantom shares of the Company’s Class B Common Stock issuable by the DCP were 17,995,119 and 21,587,831, respectively.
The total liabilities related to the DCP is included in the consolidated balance sheets as follows:
June 30, 2023December 31, 2022
Accruals and other current liabilities$2,238 $2,067 
Deferred compensation plan liabilities82,641 77,014 
Total DCP liabilities$84,879 $79,081