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Accounts receivable, unbilled revenue (contract assets) and unearned revenue or payments on account (contract liabilities) (Tables) | 9 Months Ended
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Sep. 30, 2022
Revenue from Contract with Customer [Abstract] |
Schedule of accounts receivables and unbilled revenue, and unbilled services and unearned revenue | Accounts receivables and unbilled revenue are as follows:
| September 30, 2022 | December 31, 2021
| (in thousands)
Contract assets: |  |
Billed services (accounts receivable) | $ | 1,458,753 |  | $ | 1,349,851 |
Unbilled services (unbilled revenue) | 894,291 |  | 623,121 |
Accounts receivable and unbilled revenue, gross | 2,353,044 |  | 1,972,972 |
Allowance for credit losses | (23,743) |  | (7,081) |
Accounts receivable and unbilled revenue, net | $ | 2,329,301 |  | $ | 1,965,891 |
Unbilled services and unearned revenue or payments on account (contract assets and liabilities) were as follows:
(in thousands, except percentages) | September 30, 2022 |  | December 31, 2021 |  | $ Change |  | % Change
Unbilled services (unbilled revenue) | $ | 894,291 |  |  | $ | 623,121 |  |  | $ | 271,170 |  |  | 43.5 | %
Unearned revenue (payments on account) | (1,395,160) |  |  | (1,323,961) |  |  | (71,199) |  |  | 5.4 | %
Net balance | $ | (500,869) |  |  | $ | (700,840) |  |  | $ | 199,971 |  |  | (28.5) | %

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 + Details
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- References No definition available. + Details
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