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Receivables, Loans, Notes Receivable, and Others (Notes) | 12 Months Ended
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Dec. 31, 2023
Accounts Receivable Additional Disclosures [Abstract] |
Loans, Notes, Trade and Other Receivables Disclosure [Text Block] |
4. | Accounts Receivable
Accounts receivable, net consisted of the following:
| December 31,
(in thousands) | 2023 |  | 2022
Trade, net | $ | 15,772 |  |  | $ | 13,934 |
Unbilled | 668,920 |  |  | 600,446 |
Other | 9,186 |  |  | 8,384 |
Accounts receivable, net | $ | 693,878 |  |  | $ | 622,764 |
Our accounts receivable is primarily composed of trade receivables and unbilled receivables. Our trade receivables, which represent outstanding gross billings to clients, are reported net of allowance for doubtful accounts of $1.1 million and $1.0 million as of December 31, 2023 and 2022, respectively. We establish an allowance for doubtful accounts based on management’s assessment of the collectability of specific accounts and by making a general provision for other potentially uncollectible amounts. We make an accrual at the end of each accounting period for our obligations associated with the earned but unpaid wages of our WSEEs and for the accrued gross billings associated with such wages. These accruals are included in accrued worksite employee payroll cost and unbilled accounts receivable; however, these amounts are presented net in the Consolidated Statements of Income and Comprehensive Income. We generally require clients to pay invoices for service fees no later than the same day as the applicable payroll date. As such, we generally do not require collateral. Client prepayments directly attributable to accrued worksite employee payroll costs and unbilled revenues have been netted as we have the legal right of offset for these amounts. Unbilled accounts receivable consisted of the following:
| December 31,
(in thousands) | 2023 |  | 2022
Accrued worksite employee payroll cost | $ | 559,194 |  |  | $ | 513,397 |
Unbilled revenues | 137,318 |  |  | 123,849 |
Client prepayments | (27,592) |  |  | (36,800) |
Unbilled accounts receivable | $ | 668,920 |  |  | $ | 600,446 |

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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 -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//310-10/tableOfContent + Details
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