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Accounts receivable, unbilled revenue (contract assets) and unearned revenue or payments on account (contract liabilities) (Tables)

3 Months Ended

Mar. 31, 2024

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:

			March 31, 2024			December 31, 2023
			(in thousands)
Billed services (accounts receivable)			$	1,897,771		$	1,821,855
Allowance for credit losses			(35,303)			(31,533)
Accounts receivable (net)			1,862,468			1,790,322
Unbilled services (unbilled revenue)			993,141			951,936
Accounts receivable and unbilled revenue, net			$	2,855,609		$	2,742,258

Unbilled services and unearned revenue or payments on account (contract assets and liabilities) were as follows:

(in thousands, except percentages)			March 31, 2024			December 31, 2023			$ Change			% Change
Unbilled services (unbilled revenue)			$	993,141		$	951,936		$	41,205		4.3		%
Unearned revenue (payments on account)			(1,709,938)			(1,654,507)			(55,431)			3.4		%
Net balance			$	(716,797)		$	(702,571)		$	(14,226)		2.0		%

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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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