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Accounts receivable, unbilled revenue (contract assets) and unearned revenue or payments on account (contract liabilities) (Tables)
 9 Months Ended
Sep. 30, 2021
Revenue from Contract with Customer [Abstract]  
Schedule of Contracts with Customers, Asset and Liabilities Accounts receivables and unbilled revenue are as follows:
September 30, 2021December 31, 2020
(in thousands)
Contract assets:
Billed services (accounts receivable)$1,345,588 $722,420 
Unbilled services (unbilled revenue)550,692 428,684 
Accounts receivable and unbilled revenue1,896,280 1,151,104 
Allowance for credit losses(7,262)(7,149)
Accounts receivable and unbilled revenue, net$1,889,018 $1,143,955 
    
Unbilled services and unearned revenue or payments on account (contract assets and liabilities) were as follows:
(in thousands, except percentages)September 30, 2021December 31, 2020$ Change% Change
Unbilled services (unbilled revenue)$550,692 $428,684 $122,008 28.5 %
Unearned revenue (payments on account)(1,349,000)(660,883)(688,117)104.1 %
Net balance$(798,308)$(232,199)$(566,109)243.8 %