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RECEIVABLES, CONTRACT ASSETS, AND DEFERRED REVENUE (Tables) | 9 Months Ended
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Sep. 30, 2022
Receivables [Abstract] |
Summary of receivables | Receivables
(in thousands) | September 30, 2022 |  | December 31, 2021
Accounts receivable | $ | 139,670 |  |  | $ | 182,717 |
Unbilled receivables | 182,403 |  |  | 226,714 |
Long-term unbilled receivables | 108,285 |  |  | 129,789 |
| $ | 430,358 |  |  | $ | 539,220 |
Summary of unbilled receivables | Unbilled receivables by expected billing date:
(Dollars in thousands) | September 30, 2022
1 year or less | $ | 182,403 |  | 63 | %
1-2 years | 78,893 |  | 27 | %
2-5 years | 29,392 |  | 10 | %
| $ | 290,688 |  | 100 | %
Summary of unbilled receivables by contract effective date | Unbilled receivables by contract effective date:
(Dollars in thousands) | September 30, 2022
2022 | $ | 87,874 |  | 30 | %
2021 | 130,196 |  | 45 | %
2020 | 45,589 |  | 16 | %
2019 | 15,747 |  | 5 | %
2018 and prior | 11,282 |  | 4 | %
| $ | 290,688 |  | 100 | %
Schedules of clients accounting for 10% or more of the total receivables | Clients accounting for 10% or more of the Company’s total receivables:
| September 30, 2022 |  | December 31, 2021
Client A |  |  |
Accounts receivable | * |  | 1 | %
Unbilled receivables | * |  | 15 | %
Total receivables | * |  | 10 | %
* Client accounted for less than 10% of receivables.
Summary of contract assets and deferred revenue | Contract assets Contract assets are client-committed amounts for which revenue recognized exceeds the amount billed to the client, and billing is subject to conditions other than the passage of time, such as the completion of a related performance obligation.
(in thousands) | September 30, 2022 |  | December 31, 2021
Contract assets (1) | $ | 12,429 |  |  | $ | 12,530 |
Long-term contract assets (2) | 10,541 |  |  | 10,643 |
| $ | 22,970 |  |  | $ | 23,173 |
(1) Included in other current assets. (2) Included in other long-term assets. Deferred revenue Deferred revenue consists of billings and payments received in advance of revenue recognition.
(in thousands) | September 30, 2022 |  | December 31, 2021
Deferred revenue | $ | 245,146 |  |  | $ | 275,844 |
Long-term deferred revenue (1) | 3,949 |  |  | 5,655 |
| $ | 249,095 |  |  | $ | 281,499 |
(1) Included in other long-term liabilities.

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