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Accounts Receivable, Net | 9 Months Ended
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Sep. 30, 2021
Receivables [Abstract] |
Accounts Receivable, Net | ACCOUNTS RECEIVABLE, NET Accounts receivable, less allowance for doubtful accounts, reflects the net realizable value of receivables and approximates fair value. Unbilled revenue is recorded at estimated net realizable value. 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. Accounts receivable, net, at September 30, 2021 and December 31, 2020 was as follows (in thousands):
| September 30, 2021 |  | December 31, 2020
Trade accounts receivable | $ | 200,584 |  |  | $ | 167,575 |
Unbilled revenue, at net realizable value | 107,664 |  |  | 63,494 |
Total accounts receivable | 308,248 |  |  | 231,069 |
Allowance for doubtful accounts | (14,358) |  |  | (14,894) |
Accounts receivable, net | $ | 293,890 |  |  | $ | 216,175 |
Changes to the allowance for doubtful accounts for the nine months ended September 30, 2021 and twelve months ended December 31, 2020 are as follows (in thousands):
| September 30, 2021 |  | December 31, 2020
Balance at beginning of period | $ | (14,894) |  |  | $ | (14,379) |
Provision | (4,450) |  |  | (9,323) |
Charge-offs, net of recoveries | 4,986 |  |  | 8,808 |
Allowance for doubtful accounts | $ | (14,358) |  |  | $ | (14,894) |

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- 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
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- References No definition available. + Details
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