XML 20 R8.htm IDEA: XBRL DOCUMENT
v3.20.2

Accounts Receivable, Net | 9 Months Ended
--- | ---
Sep. 30, 2020
Receivables [Abstract] |
Accounts Receivable, Net | Note 3. Accounts Receivable, Net Accounts receivable, less the allowance for doubtful accounts, represents the net amount expected to be collected. Assessing the collectability of the receivables (billed and unbilled) requires management judgment based on a combination of factors, including but not limited to, an evaluation of our historical incurred loss experience, credit-worthiness of our clients, age of the trade receivable balance, current economic conditions that may affect a client’s ability to pay, and reasonable and supportable forecasts. Receivables are charged-off against the allowance when the balance is deemed uncollectible. We considered the impact of the COVID-19 pandemic, the resulting macroeconomic conditions, client’s location, industry, and financial position in our estimation of the allowance for doubtful accounts. During the nine month period ended September 30, 2020, we recorded bad debt expense due to the COVID-19 pandemic of $2.2 million. We did not recognize any bad debt expense related to the COVID-19 pandemic for the three month period ended September 30, 2020. Accounts receivable, net, at September 30, 2020 and December 31, 2019 were as follows (in thousands):
|  | September 30, |  |  | December 31, |
|  | 2020 |  |  | 2019 |
Trade accounts receivable |  | $ | 173,980 |  |  | $ | 176,375 |
Unbilled revenue, at net realizable value |  |  | 89,851 |  |  |  | 60,035 |
Total accounts receivable |  |  | 263,831 |  |  |  | 236,410 |
Allowance for doubtful accounts |  |  | (14,945 | ) |  |  | (14,379 | )
Accounts receivable, net |  | $ | 248,886 |  |  | $ | 222,031 |
Changes to the allowance for doubtful accounts for the nine months ended September 30, 2020 are as follows (in thousands):
|  | September 30, |
|  | 2020 |
Balance at beginning of period |  | $ | (14,379 | )
Provision for losses |  |  | (6,658 | )
Charge-offs, net of recoveries |  |  | 6,092 |
Allowance for doubtful accounts |  | $ | (14,945 | )

X
- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 + Details
Name: | us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration