XML 36 R28.htm IDEA: XBRL DOCUMENT
v3.24.3

Accounts receivable, unbilled revenue (contract assets) and unearned revenue or payments on account (contract liabilities) (Tables) | 9 Months Ended
--- | ---
Sep. 30, 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:
| September 30, 2024 | December 31, 2023
| (in thousands)
Billed services (accounts receivable) | $ | 1,431,581 |  | $ | 1,821,855 |
Allowance for credit losses | (35,501) |  | (31,533) |
Accounts receivable (net) | 1,396,080 |  | 1,790,322 |
Unbilled services (unbilled revenue) | 1,361,198 |  | 951,936 |
Accounts receivable and unbilled revenue, net | $ | 2,757,278 |  | $ | 2,742,258 |
Unbilled services and unearned revenue or payments on account (contract assets and liabilities) were as follows:
| September 30, 2024 | December 31, 2023 | $ Change | % Change
| (in thousands, except percentages)
Unbilled services (unbilled revenue) | $ | 1,361,198 |  | $ | 951,936 |  | $ | 409,262 |  | 43.0 | %
Unearned revenue (payments on account) | (1,585,257) |  | (1,654,507) |  | 69,250 |  | (4.2) | %
Net balance | $ | (224,059) |  | $ | (702,571) |  | $ | 478,512 |  | (68.1) | %

X
- 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
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration