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Income Taxes - Summary of Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets |  |
Allowance for expected credit losses | $ 14,676 | $ 13,041
Accrued vacation and bonus | 30,694 | 27,438
Share-based compensation | 13,522 | 12,647
Notes receivable from employees | 13,333 | 12,187
State net operating loss carryforward | 2,090 | 2,066
Foreign net operating loss carryforward | 9,437 | 9,388
Federal tax credit and capital loss carryforward | 0 | 7,336
Deferred compensation | 240 | 2,117
Operating lease assets | 41,283 | 43,397
Employee benefits obligations | 2,339 | 1,191
Other, net | 3,701 | 1,898
Total deferred tax assets | 131,315 | 132,706
Deferred tax liabilities |  |
Revenue recognition | (8,351) | (6,732)
Operating lease liabilities | (28,523) | (29,671)
Property and equipment, net | (7,663) | (3,797)
Equity debt discount | (6,623) | (8,890)
Goodwill and intangible assets | (202,842) | (209,250)
Total deferred tax liabilities | (254,002) | (258,340)
Foreign withholding tax | (1,980) | (1,195)
Valuation allowance | (13,300) | (19,865)
Net deferred tax liabilities | $ (137,967) | $ (146,694)

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