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Composition of Certain Financial Statement Captions | 9 Months Ended
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Sep. 30, 2017
Items Included in Consolidated Statement of Financial Condition [Abstract] |
Composition of Certain Financial Statement Captions | Composition of Certain Financial Statement Captions Receivables Receivables on the accompanying Consolidated Balance Sheets consist of:
| September 30, 2017 |  | December 31, 2016
Trade receivables | $ | 68,968 |  |  | $ | 48,683 |
Fees earned, not billed | 192,214 |  |  | 168,971 |
Other receivables | 13,052 |  |  | 10,826 |
| 274,234 |  |  | 228,480 |
Less: Allowance for doubtful accounts | (699 | ) |  | (523 | )
| $ | 273,535 |  |  | $ | 227,957 |
Fees earned, not billed represents receivables earned but unbilled and results from timing differences between services provided and contractual billing schedules. These billing schedules generally provide for fees to be billed on a quarterly basis. In addition, certain fees earned from investment operations services are calculated based on assets under administration that have a prolonged valuation process which delays billings to clients. Receivables from investment products on the accompanying Consolidated Balance Sheets primarily represent fees receivable for distribution, investment advisory, and administration services to various regulated investment companies and other investment products sponsored by SEI. Property and Equipment Property and Equipment on the accompanying Consolidated Balance Sheets consists of:
| September 30, 2017 |  | December 31, 2016
Buildings | $ | 153,952 |  |  | $ | 152,171 |
Equipment | 114,122 |  |  | 106,759 |
Land | 10,030 |  |  | 10,030 |
Purchased software | 133,320 |  |  | 128,008 |
Furniture and fixtures | 17,950 |  |  | 17,292 |
Leasehold improvements | 17,121 |  |  | 15,175 |
Construction in progress | 4,512 |  |  | 2,077 |
| 451,007 |  |  | 431,512 |
Less: Accumulated depreciation | (302,901 | ) |  | (285,322 | )
Property and Equipment, net | $ | 148,106 |  |  | $ | 146,190 |
The Company recognized $20,347 and $19,457 in depreciation expense related to property and equipment for the nine months ended September 30, 2017 and 2016, respectively. Accrued Liabilities Accrued liabilities on the accompanying Consolidated Balance Sheets consist of:
| September 30, 2017 |  | December 31, 2016
Accrued employee compensation | $ | 63,313 |  |  | $ | 79,735 |
Accrued consulting, outsourcing and professional fees | 29,487 |  |  | 24,428 |
Accrued sub-advisory, distribution and other asset management fees | 38,631 |  |  | 41,666 |
Accrued dividend payable | — |  |  | 44,596 |
Other accrued liabilities | 53,937 |  |  | 50,100 |
Total accrued liabilities | $ | 185,368 |  |  | $ | 240,525 |

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI http://asc.fasb.org/topic&trid=2122208 + Details
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