Revenues, net (Tables)

6 Months Ended

Jun. 30, 2020

Revenue from Contract with Customer [Abstract]

Contracts with Customer, Receivables, Liabilities and Revenue Recognized

The following table provides information about accounts receivable, contract assets and contract liabilities from contracts with customers:

	As of
	June 30, 2020		December 31, 2019
Accounts receivable, net	$	157,505	$	171,864
Contract assets	$	5,074	$	5,391
Contract liabilities
Deferred revenue (consideration received in advance)	$	14,739	$	11,259
Consideration received for process transition activities	$	2,579	$	3,036

Revenue recognized during the three and six months ended June 30, 2020 and 2019, which was included in the contract liabilities balance at the beginning of the respective periods:

	Three months ended June 30,				Six months ended June 30,
	2020		2019		2020		2019
Revenue recognized	$	2,226	$	1,450	$	8,194	$	4,226

Contract Acquisition and Fulfillment Costs

	Contract Acquisition Costs
	Three months ended				Six months ended				Year ended
	June 30, 2020		June 30, 2019		June 30, 2020		June 30, 2019		December 31, 2019
									(Audited)
Opening Balance	$	1,215	$	513	$	1,307	$	713	$	713
Addition	187		—		187		—		1,222
Amortization	(132)		(44)		(224)		(244)		(628)
Closing Balance	$	1,270	$	469	$	1,270	$	469	$	1,307

	Contract Fulfillment Costs
	Three months ended				Six months ended				Year ended
	June 30, 2020		June 30, 2019		June 30, 2020		June 30, 2019		December 31, 2019
									(Audited)
Opening Balance	$	6,916	$	4,472	$	7,255	$	4,051	$	4,051
Addition	363		1,441		647		2,167		4,652
Amortization	(499)		(305)		(1,122)		(610)		(1,448)
Closing Balance	$	6,780	$	5,608	$	6,780	$	5,608	$	7,255

Movement in Allowance for Expected Credit Loss

	As of
	June 30, 2020		January 1, 2020
Accounts receivable, including unbilled receivables	$	158,939	$	173,027
Less: Allowance for lifetime expected credit loss	(1,434)		(1,163)
Accounts receivable, net	$	157,505	$	171,864

The movement in allowance for current expected credit loss on customer balances for the three and six months ended June 30, 2020 and 2019 and year ended December 31, 2019 was as follows:

	Three months ended				Six months ended				Year ended
	June 30, 2020		June 30, 2019		June 30, 2020		June 30, 2019		December 31, 2019
Balance at the beginning of the period	$	1,346	$	1,255	$	1,163	$	956	$	956
Additions during the period, net	186		(33)		381		265		354
Charged against allowance	(100)		(53)		(100)		(54)		(156)
Translation adjustment, if any	2		(1)		(10)		1		9
Balance at the end of the period	$	1,434	$	1,168	$	1,434	$	1,168	$	1,163