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Notes Receivable from Employees (Tables)

12 Months Ended

Dec. 31, 2022

Receivables [Abstract]

Summary of Changes in Carrying Amount of Notes Receivable From Employees

The following table summarizes the components of “Accounts receivable, net” as presented on the Consolidated Balance Sheets:

			December 31,
			2022						2021
Accounts receivable:
Billed receivables			$	633,055					$	542,056
Unbilled receivables			308,873						248,681
Allowance for expected credit losses			(45,775)						(36,617)
Accounts receivable, net			$	896,153					$	754,120

The table below summarizes the changes in the carrying amount of our notes receivable from employees:

			December 31,
			2022						2021
Notes receivable from employees — beginning			$	83,795					$	96,374
Notes granted			35,575						27,772
Repayments			(4,200)						(5,126)
Amortization			(30,807)						(34,422)
Cumulative translation adjustment and other			(1,093)						(803)
Notes receivable from employees — ending			83,270						83,795
Less: current portion			(27,292)						(30,256)
Notes receivable from employees, net of current portion			$	55,978					$	53,539

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- References

No definition available.

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- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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