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Income Taxes - Summary of Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets |  |
Allowance for expected credit losses | $ 2,923 | $ 2,048
Accrued vacation and bonus | 37,776 | 40,608
Share-based compensation | 14,599 | 14,374
Notes receivable from employees | 11,927 | 12,911
State net operating loss carryforward | 537 | 1,125
Foreign net operating and capital loss carryforward | 11,852 | 8,357
Foreign tax credit carryforward | 4,199 | 3,536
Deferred compensation | 3,049 | 534
Operating lease assets | 64,465 | 64,482
Employee benefits obligations | 519 | 340
Other, net | 763 | 4,037
Total deferred tax assets | 152,609 | 152,352
Deferred tax liabilities |  |
Revenue recognition | (6,406) | (6,779)
Operating lease liabilities | (51,995) | (52,087)
Property and equipment, net | (12,956) | (14,766)
Equity debt discount | 0 | (4,214)
Goodwill and intangible assets | (204,634) | (206,105)
Total deferred tax liabilities | (275,991) | (283,951)
Foreign withholding tax | (1,921) | (1,537)
Valuation allowance | (6,459) | (10,315)
Net deferred tax liabilities | $ (131,762) | $ (143,451)

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