XML 112 R98.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Income Taxes - Narrative (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2023 | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Income Tax Contingency [Line Items] |  |  |  |
Discrete income tax benefit |  | $ 14,648 | $ 20,501 | $ 14,890
Bonus plan compensation expense |  | 13,580 | (15,782) | 95,046
Valuation allowance | $ 2,664 | 2,664 | 3,321 |
Increase in valuation allowance |  | (657) |  |
Undistributed earnings | 335,988 | 335,988 |  |
Unrecognized tax benefit in income tax penalties and interest expense |  | 557 | 1,194 | 1,704
Unrecognized tax benefits that would impact effective tax rate | 554 | 554 | 1,181 | 1,273
Unrecognized tax benefits, period increase (decrease) |  | 194 | 89 | (101)
Unrecognized tax benefits, income tax penalties and interest accrued | 91 | 91 | 284 | 373
Goodwill and Intangibles |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |
Discrete income tax benefit | $ 171,622 |  |  |
Tax amortization period | 13 years |  |  |
2023 Program |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |
Discrete income tax benefit | $ 170,784 |  |  |
Deferred Compensation Arrangement with Individual, by Type of Compensation, Pension and Other Postretirement Benefits |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |
Bonus plan compensation expense |  | $ 13,580 | $ (15,782) | 95,046
Deferred Compensation Arrangement with Individual, by Type of Compensation, Pension and Other Postretirement Benefits | DCP, One-Time Inducement |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |
Bonus plan compensation expense |  |  |  | 90,721
Deferred Compensation Arrangement with Individual, by Type of Compensation, Pension and Other Postretirement Benefits | DCP, One-Time Inducement | Nonqualified Plan |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |
Bonus plan compensation expense |  |  |  | $ 90,721

X
- Definition Deferred Tax Assets, Goodwill And Intangibles, Tax Amortization Period + References No definition available. + Details
Name: | bsy_DeferredTaxAssetsGoodwillAndIntangiblesTaxAmortizationPeriod
Namespace Prefix: | bsy_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Discrete Income Tax Expense (Benefit) + References No definition available. + Details
Name: | bsy_DiscreteIncomeTaxExpenseBenefit
Namespace Prefix: | bsy_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Undistributed Earnings Of Subsidiaries + References No definition available. + Details
Name: | bsy_UndistributedEarningsOfSubsidiaries
Namespace Prefix: | bsy_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The compensation expense recognized during the period pertaining to the deferred compensation arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 710 -SubTopic 10 -Name Accounting Standards Codification -Section 30 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483043/710-10-30-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-1 + Details
Name: | us-gaap_DeferredCompensationArrangementWithIndividualCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_DeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_IncomeTaxContingencyLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of expense for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of increase (decrease) in unrecognized tax benefits attributable to uncertain tax positions taken in tax returns. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15A + Details
Name: | us-gaap_UnrecognizedTaxBenefitsPeriodIncreaseDecrease
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15A -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15A + Details
Name: | us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=bsy_GoodwillAndIntangiblesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RestructuringPlanAxis=bsy_A2023ProgramMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DeferredCompensationArrangementWithIndividualPostretirementBenefitsByTypeOfDeferredCompensationAxis=us-gaap_DeferredCompensationArrangementWithIndividualByTypeOfCompensationPensionAndOtherPostretirementBenefitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ReclassificationTypeAxis=bsy_DeferredCompensationPlanOneTimeInducementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RetirementPlanTaxStatusAxis=us-gaap_NonqualifiedPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |