Accounts Receivable, Accounts Payable and Accrued Liabilities

9 Months Ended

Sep. 30, 2021

Accounts Receivable Accounts Payable And Accrued Liabilities [Abstract]

Accounts Receivable Accounts Payable And Accrued Liabilities

ACCOUNTS RECEIVABLE, ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Accounts receivable consist of the following:

	As of
	September 30, 2021		December 31, 2020
(in thousands)
Receivables from contracts with customers, less estimated credit losses of $21,866 and $21,494	$	550,853	$	519,577
Other receivables	27,739		17,579
	$	578,592	$	537,156

Credit loss expense was $1.7 million and $1.0 million for the three months ended September 30, 2021 and 2020, respectively. Credit loss expense was $4.2 million and $8.2 million for the nine months ended September 30, 2021 and 2020, respectively.

Accounts payable and accrued liabilities consist of the following:

	As of
	September 30, 2021		December 31, 2020
(in thousands)
Accounts payable	$	105,143	$	106,215
Accrued compensation and related benefits	160,062		135,493
Other accrued liabilities	241,433		278,528
	$	506,638	$	520,236

Cash overdrafts of $3.3 million and $2.1 million are included in accounts payable as of September 30, 2021 and December 31, 2020, respectively.