Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2021

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

Valuation and Qualifying Accounts

The table below sets forth the changes in the carrying amount of our allowances for doubtful accounts and unbilled services and valuation allowance for deferred tax assets for the years ended December 31, 2021, 2020, and 2019. Allowances for doubtful accounts and unbilled services includes allowances for fee adjustments and other discretionary pricing adjustments as well as allowances related to clients' inability to make required payments on accounts receivable.

	Beginning balance		Additions (1)	Deductions	Ending balance
Year ended December 31, 2019:
Allowances for doubtful accounts and unbilled services	$	22,241	69,979	73,552	$	18,668
Valuation allowance for deferred tax assets	$	3,143	1	2,128	$	1,016
Year ended December 31, 2020:
Allowances for doubtful accounts and unbilled services	$	18,668	63,268	60,630	$	21,306
Valuation allowance for deferred tax assets	$	1,016	1,160	64	$	2,112
Year ended December 31, 2021:
Allowances for doubtful accounts and unbilled services	$	21,306	9,852	15,363	$	15,795
Valuation allowance for deferred tax assets	$	2,112	1,090	326	$	2,876

(1)Additions to allowances for doubtful accounts and unbilled services are charged to revenues to the extent the provision relates to fee adjustments and other discretionary pricing adjustments. To the extent the provision relates to a client’s inability to make required payments on accounts receivable, the provision is charged to operating expenses.