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REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables) | 3 Months Ended
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Dec. 31, 2023
Revenue from Contract with Customer [Abstract] |
Schedule of Contract Assets and Liabilities | The following table provides information about contract assets (trade receivables and unbilled revenue, excluding allowances for credit losses), and fees invoiced in advance (client deposits and deferred revenue):
| Balance at December 31, 2023 |  | Balance at September 30, 2023
Contract assets: Trade receivables | $ | 78,472 |  |  | $ | 77,618 |
Contract assets: Unbilled revenue | 17,690 |  |  | 17,211 |
Contract liabilities: Client deposits | 16,562 |  |  | 36,689 |
Contract liabilities: Deferred revenue | 19,259 |  |  | 18,933
Trade receivables and contract assets, net consisted of the following:
| December 31, |  | September 30,
| 2023 |  | 2023
Trade receivables | $ | 78,472 |  |  | $ | 77,618 |
Unbilled revenue | 17,690 |  |  | 17,211 |
Total | 96,162 |  |  | 94,829 |
Less: Allowance for credit losses | (6,313) |  |  | (7,446) |
Trade receivables and contract assets, net of allowances for credit losses | $ | 89,849 |  |  | $ | 87,383 |
The composition of fees invoiced in advance is as follows:
| December 31, |  | September 30,
| 2023 |  | 2023
Client deposits | $ | 16,562 |  |  | $ | 36,689 |
Deferred revenue | 19,259 |  |  | 18,933 |
Fees invoiced in advance | $ | 35,821 |  |  | $ | 55,622 |

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
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