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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, 2023
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, 2023 | December 31, 2022
| (in thousands)
Contract assets: |  |
Billed services (accounts receivable) | $ | 1,883,296 |  | $ | 1,751,950 |
Unbilled services (unbilled revenue) | 941,884 |  | 957,655 |
Accounts receivable and unbilled revenue, gross | 2,825,180 |  | 2,709,605 |
Allowance for credit losses | (32,934) |  | (20,562) |
Accounts receivable and unbilled revenue, net | $ | 2,792,246 |  | $ | 2,689,043 |
Unbilled services and unearned revenue or payments on account (contract assets and liabilities) were as follows:
(in thousands, except percentages) | September 30, 2023 |  | December 31, 2022 |  | $ Change |  | % Change
Unbilled services (unbilled revenue) | $ | 941,884 |  |  | $ | 957,655 |  |  | $ | (15,771) |  |  | (1.6) | %
Unearned revenue (payments on account) | (1,663,183) |  |  | (1,507,449) |  |  | (155,734) |  |  | 10.3 | %
Net balance | $ | (721,299) |  |  | $ | (549,794) |  |  | $ | (171,505) |  |  | 31.2 | %

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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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
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- References No definition available. + Details
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