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Description of Business and Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Change in Accounting Principle | The following summarizes the changes made to the Company's consolidated statements of operations for years ended December 31, 2020 and 2019:
| Year Ended December 31, 2020
(in thousands) | As Reported |  | Adjustments |  | As Adjusted
Cost of services | $ | 366,696 |  |  | $ | 73,046 |  |  | $ | 439,742 |
Sales and marketing | 263,006 |  |  | 52,189 |  |  | 315,195 |
General and administrative | 156,286 |  |  | 21,288 |  |  | 177,574 |
Impairment charges | 24,911 |  |  | — |  |  | 24,911 |
Depreciation and amortization | 146,523 |  |  | (146,523) |  |  | — |
| Year Ended December 31, 2019
(in thousands) | As Reported |  | Adjustments |  | As Adjusted
Cost of services | $ | 476,355 |  |  | $ | 104,938 |  |  | $ | 581,293 |
Sales and marketing | 352,740 |  |  | 79,075 |  |  | 431,815 |
General and administrative | 174,286 |  |  | 22,257 |  |  | 196,543 |
Impairment charges | 5,670 |  |  | — |  |  | 5,670 |
Depreciation and amortization | 206,270 |  |  | (206,270) |  |  | — |
Contract Assets and Contract Liabilities | The following table sets for the Company's deferred costs to obtain contracts, as of December 31, 2021 and 2020:
(in thousands) | December 31, 2021 |  | December 31, 2020
Deferred costs to obtain contracts - Current assets | $ | 7,126 |  |  | $ | 9,073 |
Deferred costs to obtain contracts - Non-current assets | 1,812 |  |  | 2,773 |
Capitalized Contract Cost | Amortization of the Company's deferred costs to obtain contracts, for the years ended December 31, 2021, 2020, and 2019 was as follows:
| Years Ended December 31,
(in thousands) | 2021 |  | 2020 |  | 2019
Amortization of deferred costs to obtain contracts | $ | 11,847 |  |  | $ | 13,628 |  |  | $ | 14,094 |
Schedule of Cash and Cash Equivalents | The following table presents a reconciliation of Cash and cash equivalents and restricted cash reported within the Company's consolidated balance sheets to the amount shown in the Company's consolidated statements of cash flows for the years ended December 31, 2021 and 2020:
(in thousands) | December 31, 2021 |  | December 31, 2020
Cash and cash equivalents | $ | 11,262 |  |  | $ | 2,406 |
Restricted cash, included in Other current assets | 2,295 |  |  | — |
Total Cash and cash equivalents and restricted cash | $ | 13,557 |  |  | $ | 2,406 |
Schedule of Accounts, Notes, Loans and Financing Receivable | The following table represents the components of Accounts receivable, net of allowance (in thousands):
|  |  | December 31,
|  |  | 2021 |  | 2020
Accounts receivable |  |  | $ | 81,445 |  |  | $ | 128,145 |
Unbilled accounts receivable |  |  | 214,995 |  |  | 201,793 |
Total accounts receivable |  |  | $ | 296,440 |  |  | $ | 329,938 |
Less: allowance for credit losses |  |  | (17,387) |  |  | (33,368) |
Accounts receivable, net of allowance |  |  | $ | 279,053 |  |  | $ | 296,570 |
Property, Plant and Equipment | The remaining useful lives of fixed assets and capitalized software are reviewed annually for reasonableness. Fixed assets and capitalized software are depreciated on a straight-line basis over the estimated useful lives of the assets, which are presented in the following table:
| Estimated Useful Lives
Buildings and building improvements | 8 - 30 years
Leasehold improvements(1) | 1 - 8 years
Computer and data processing equipment | 3 years
Furniture and fixtures | 7 years
Capitalized software | 1.5 - 5 years
Other | 3 - 7 years
(1) Leasehold improvements are depreciated at the shorter of their estimated useful lives or the lease term. See Note 8, Fixed Assets and Capitalized Software. The following table sets forth the components of the Company's fixed assets and capitalized software:
(in thousands) | December 31, 2021 |  | December 31, 2020
Capitalized software | $ | 110,769 |  |  | $ | 68,444 |
Assets under leaseback obligations(1) | — |  |  | 54,676 |
Computer and data processing equipment | 34,618 |  |  | 35,165 |
Land, buildings and building improvements | — |  |  | 1,082 |
Furniture and fixtures | 550 |  |  | 1,086 |
Leasehold improvements | 755 |  |  | 859 |
Other | 99 |  |  | 6,043 |
Fixed assets and capitalized software | $ | 146,791 |  |  | $ | 167,355 |
Less: accumulated depreciation and amortization | 95,853 |  |  | 78,311 |
Total fixed assets and capitalized software, net | $ | 50,938 |  |  | $ | 89,044 |
(1)Consists of a failed sale-leaseback liability related to a building and land in Tucker, Georgia. See Note 11, Debt Obligations. Depreciation and amortization expense associated with the Company's fixed assets and capitalized software was as follows:
| Years Ended December 31,
(in thousands) | 2021 |  | 2020 |  | 2019
Amortization of capitalized software | $ | 24,886 |  |  | $ | 20,718 |  |  | $ | 25,913 |
Depreciation of fixed assets(1) | 8,452 |  |  | 10,192 |  |  | 14,007 |
Total depreciation and amortization expense | $ | 33,338 |  |  | $ | 30,910 |  |  | $ | 39,920 |
(1)Includes depreciation expense associated with assets held under leaseback obligations of $0.7 million for the year ended December 31, 2021, and $1.7 million for each of the years ended December 31, 2020 and 2019, respectively.
Schedule of Finite-Lived Intangible Assets | The Company’s intangible assets and their estimated useful lives are presented in the table below:
| Estimated Useful Lives
Client relationships | 3.5 - 4 years
Trademarks and domain names | 2.5 -6 years
Patented technologies | 3 -3.5 years
Covenants not to compete | 3 years
The following tables set forth the details of the Company's intangible assets as of December 31, 2021 and 2020:
| As of December 31, 2021
(in thousands) | Gross |  | Accumulated Amortization |  | Effects of Foreign Currency Translation |  | Net |  | Weighted Average Remaining Amortization Period in Years
Client relationships | $ | 803,642 |  |  | $ | (748,460) |  |  | $ | (5,326) |  |  | $ | 49,856 |  |  | 2.7
Trademarks and domain names | 225,177 |  |  | (193,978) |  |  | (1,389) |  |  | 29,810 |  |  | 1.9
Patented technologies | 19,600 |  |  | (19,600) |  |  | — |  |  | — |  |  | 0.0
Covenants not to compete | 4,373 |  |  | (1,462) |  |  | — |  |  | 2,911 |  |  | 2.6
Total intangible assets | $ | 1,052,792 |  |  | $ | (963,500) |  |  | $ | (6,715) |  |  | $ | 82,577 |  |  | 2.4
| As of December 31, 2020
(in thousands) | Gross |  | Accumulated Amortization |  | Net |  | Weighted Average Remaining Amortization Period in Years
Client relationships | $ | 701,802 |  |  | $ | (701,518) |  |  | $ | 284 |  |  | 1.4
Trademarks and domain names | 200,300 |  |  | (169,545) |  |  | 30,755 |  |  | 2.0
Patented technologies | 19,600 |  |  | (19,600) |  |  | — |  |  | 0.0
Covenants not to compete | 1,497 |  |  | (759) |  |  | 738 |  |  | 1.8
Total intangible assets | $ | 923,199 |  |  | $ | (891,422) |  |  | $ | 31,777 |  |  | 2.0
The following tables summarize the changes in the carrying amounts of the Company's intangible assets for the years ended December 31, 2021 and 2020:
| Year Ended December 31, 2021
(in thousands) | Client Relationships |  | Trademarks and Domain Names |  | Patented Technologies |  | Covenants Not to Compete |  | Total Intangible Assets
Balance as of January 1 | $ | 284 |  |  | $ | 30,755 |  |  | $ | — |  |  | $ | 738 |  |  | $ | 31,777 |
Additions | 101,839 |  |  | 24,877 |  |  | — |  |  | 2,880 |  |  | 129,596 |
Amortization expense | (46,943) |  |  | (24,485) |  |  | — |  |  | (707) |  |  | (72,135) |
Other | (5,324) |  |  | (1,337) |  |  | — |  |  |  |  | (6,661) |
Balance as of December 31 | $ | 49,856 |  |  | $ | 29,810 |  |  | $ | — |  |  | $ | 2,911 |  |  | $ | 82,577 |
| Year Ended December 31, 2020
(in thousands) | Client Relationships |  | Trademarks and Domain Names |  | Patented Technologies |  | Covenants Not to Compete |  | Total Intangible Assets
Balance as of January 1 | $ | 85,615 |  |  | $ | 60,533 |  |  | $ | — |  |  | $ | 1,332 |  |  | $ | 147,480 |
Additions | — |  |  | — |  |  | — |  |  | 192 |  |  | 192 |
Amortization expense | (85,331) |  |  | (29,778) |  |  | — |  |  | (504) |  |  | (115,613) |
Other | — |  |  | — |  |  | — |  |  | (282) |  |  | (282) |
Balance as of December 31 | $ | 284 |  |  | $ | 30,755 |  |  | $ | — |  |  | $ | 738 |  |  | $ | 31,777 |
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