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Accounts Receivable and Allowance for Expected Credit Losses | 3 Months Ended
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Mar. 31, 2022
Allowance for Doubtful Accounts and Unbilled Services [Abstract] |
Accounts Receivable and Allowance for Expected Credit Losses | Accounts Receivable and Allowance for Expected Credit Losses The following table summarizes the components of "Accounts receivable, net" as presented on the Condensed Consolidated Balance Sheets:
| March 31, 2022 |  | December 31, 2021
Accounts receivable: |  |  |
Billed receivables | $ | 565,136 |  |  | $ | 542,056 |
Unbilled receivables | 298,505 |  |  | 248,681 |
Allowance for expected credit losses | (39,709) |  |  | (36,617) |
Accounts receivable, net | $ | 823,932 |  |  | $ | 754,120 |
We maintain an allowance for expected credit losses, which represents the estimated aggregate amount of credit risk arising from the inability or unwillingness of specific clients to pay our fees or disputes that may affect our ability to fully collect our billed accounts receivable. We record our estimate of lifetime expected credit losses concurrently with the initial recognition of the underlying receivable. Accounts receivable, net of the allowance for expected credit losses, represents the amount we expect to collect. At each reporting date, we adjust the allowance for expected credit losses to reflect our current estimate. The following table summarizes the total provision for expected credit losses and write-offs:
| Three Months Ended March 31, |  |
| 2022 |  | 2021 |  |  |  |
Provision for expected credit losses (1) | $ | 4,859 |  |  | $ | 4,832 |  |  |  |  |
Write-offs | $ | 2,791 |  |  | $ | 6,916 |  |  |  |  |
(1) Adjustments to the allowance for expected credit losses are recorded to selling, general & administrative ("SG&A") expenses on the Condensed Consolidated Statements of Comprehensive Income. We estimate the current-period provision for expected credit losses on a specific identification basis. Our judgments regarding a specific client’s credit risk considers factors such as the counterparty’s creditworthiness, knowledge of the specific client’s circumstances and historical collection experience for similar clients. Other factors include, but are not limited to, current economic conditions and forward-looking estimates. Our actual experience may vary from our estimates. If the financial condition of our clients were to deteriorate, resulting in their inability or unwillingness to pay our fees, we may need to record additional provisions for expected credit losses in future periods. The risk of credit losses may be mitigated to the extent that we received a retainer from some of our clients prior to performing services. Our provision for expected credit losses includes recoveries, direct write-offs and charges to other accounts. Billed accounts receivables are written off when the potential for recovery is considered remote.

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- Definition Allowance for Doubtful Accounts and Unbilled Services [Abstract] + References No definition available. + Details
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- Definition Provision for Doubtful Accounts Disclosure [Text Block] + References No definition available. + Details
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