XML 51 R40.htm IDEA: XBRL DOCUMENT v3.25.0.1

Certain Balance Sheet Accounts (Tables)

12 Months Ended

Dec. 31, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of Property and Equipment

Property and equipment as of December 31, 2024 and 2023 is recorded at cost less accumulated depreciation and consists of the following (in thousands):

	2024				2023
Computers and equipment	$	8,615			$	10,128
Computer software		32,120				34,641
Furniture and fixtures		7,393				9,188
Leasehold improvements		25,423				29,506
Total property and equipment		73,551				83,463
Less accumulated depreciation		(61,852	)			(64,062	)
Total property and equipment, net	$	11,699			$	19,401

Summary of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities as of December 31, 2024 and 2023 consist of the following (in thousands):

	2024				2023
Payroll and related benefits	$	30,879			$	43,426
Taxes		2,142				4,680
Lease liability		12,758				14,181
Other		11,823				19,195
Total	$	57,602			$	81,482

Summary of Non-Current Liabilities

Non-current liabilities as of December 31, 2024 and 2023 consist of the following (in thousands):

	2024				2023
Deferred tax liability	$	8,705			$	8,679
Other		1,840				2,481
Total	$	10,545			$	11,160

Summary of Allowance for Doubtful Accounts

A rollforward of the allowance for doubtful accounts as of and for the years ended December 31, 2024, 2023, and 2022 is as follows (in thousands):

	2024				2023				2022
Balance, beginning of year	$	574			$	560			$	610
Provision for doubtful accounts		547				701				638
Write-offs		(697	)			(692	)			(669	)
Translation adjustments		10				5				(19	)
Balance, end of year	$	434			$	574			$	560

When evaluating the adequacy of the allowance for expected credit losses, the Company makes judgments regarding the collectability of accounts receivable based, in part, on the Company’s historical loss rate experience, customer concentrations, management’s expectations of future losses as informed by current economic conditions, and changes in customer payment terms. If the expected financial condition of the Company’s customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required. If the expected financial condition of the Company’s customers were to improve, the allowances may be reduced accordingly.

X

- Definition

Schedule of non-current liabilities.

+ References

No definition available.

+ Details

Name:	forr_ScheduleOfNonCurrentLiabilitiesTableTextBlock
Namespace Prefix:	forr_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-SubTopic 10
-Topic 360
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-1

+ Details

Name:	us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration