Accounts Receivable, Accounts Payable and Accrued Liabilities

6 Months Ended

Jun. 30, 2023

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
	June 30, 2023		December 31, 2022
(in thousands)
Receivables from contracts with customers, less estimated credit losses of $24,252 and $21,387	$	440,944	$	533,622
Other receivables	27,419		27,157
	$	468,363	$	560,779

Credit loss expense was $1.4 million and $0.7 million for the three months ended June 30, 2023 and 2022, respectively. Credit loss expense was $1.9 million and $2.2 million for the six months ended June 30, 2023 and 2022, respectively.

Accounts payable and accrued liabilities consist of the following:

	As of
	June 30, 2023		December 31, 2022
(in thousands)
Accounts payable	$	135,173	$	136,186
Accrued compensation and related benefits	112,145		149,823
Other accrued liabilities	311,835		276,996
	$	559,153	$	563,005

Cash overdrafts of $4.1 million and $0.5 million are included in accounts payable as of June 30, 2023 and December 31, 2022, respectively.