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Revenue | 6 Months Ended
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Jun. 30, 2018
Revenue from Contract with Customer [Abstract] |
Revenue | Revenue Revenue disaggregated by customer profile is as follows:
| Three Months Ended |  | Six Months Ended
| June 30, 2018 | June 30, 2017 |  | June 30, 2018 | June 30, 2017
| (in thousands) |  | (in thousands)
Top client | $ | 90,526 |  | $ | 86,239 |  |  | $ | 156,344 |  | $ | 190,922 |
Clients 2-5 | 168,305 |  | 92,852 |  |  | 336,773 |  | 183,163 |
Clients 6-10 | 104,301 |  | 52,853 |  |  | 221,366 |  | 106,283 |
Clients 11-25 | 125,758 |  | 79,633 |  |  | 246,065 |  | 149,008 |
Other | 152,720 |  | 119,446 |  |  | 301,187 |  | 233,601 |
Total | $ | 641,610 |  | $ | 431,023 |  |  | $ | 1,261,735 |  | $ | 862,977 |
Trade accounts receivable, unbilled services and payments on account Trade accounts receivables and unbilled revenue are as follows:
| June 30, 2018 |  |  | December 31, 2017 |
| (in thousands)
Contract assets: |  |  |
Billed services (accounts receivable) | $ | 412,933 |  |  | $ | 388,431 |
Unbilled services (unbilled revenue) | 274,501 |  |  | 268,509 |
Trade accounts receivable and unbilled revenue | 687,434 |  |  | 656,940 |
Allowance for doubtful accounts | (8,361 | ) |  | (8,930 | )
Trade accounts receivable and unbilled revenue, net | $ | 679,073 |  |  | $ | 648,010 |
Unbilled services and payments on account were as follows:
(in thousands, except percentages) | June 30, 2018 |  |  | December 31, 2017 |  |  | $ Change |  | % Change
Unbilled services (unbilled revenue) | $ | 274,501 |  |  | $ | 268,509 |  |  | $ | 5,992 |  |  | 2.2 | %
Unearned revenue (payments on account) | (326,741 | ) |  | (298,992 | ) |  | (27,749 | ) |  | 9.3 | %
Net balance | $ | (52,240 | ) |  | $ | (30,483 | ) |  | $ | (21,757 | ) |  | (71.4 | )%
Unbilled services as at June 30, 2018 increased by $6.0 million as compared to December 31, 2017. Adoption of ASC 606 as at January 1, 2018 resulted in a net reduction in unbilled revenue of $42 million. Unbilled services/revenue balances arise where invoicing or billing is based on the timing of agreed milestones related to service contracts for clinical research. Payments on account increased by $27.7 million over the same period resulting in a decrease of $21.8 million in the net balance of unbilled services and payments on account between December 31, 2017 and June 30, 2018. These fluctuations are primarily due to timing of payments and invoicing related to the Group's clinical trial management contracts. The bad debt expense recognized on the Group's receivables and unbilled services was de minimis for the three and six months ended June 30, 2018. As of June 30, 2018 approximately $5.0 billion of revenue is expected to be recognized in the future in respect of unrealized performance obligations. The Company expects to recognize revenue on approximately 40% of the unrealized performance obligation over the next 12 months, with the remainder recognized thereafter over the duration of the customer contracts.

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- References No definition available. + Details
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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -URI http://asc.fasb.org/topic&trid=2122369 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 + Details
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