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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, 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, 2023December 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, gross2,825,180 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, 2023December 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 %