Revenues, net (Tables)

12 Months Ended

Dec. 31, 2021

Revenue from Contract with Customer [Abstract]

Contract with Customer, Receivables, Assets and Liabilities Recognized

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

	As of
	December 31, 2021		December 31, 2020
Accounts receivable, net	$	194,232	$	147,635
Contract assets	$	2,524	$	4,437
Contract liabilities
Deferred revenue (consideration received in advance)	$	18,247	$	30,450
Consideration received for process transition activities	$	2,203	$	2,774

Revenue recognized during the years ended December 31, 2021 and 2020, which was included in the contract liabilities balance at the beginning of the respective periods:

	Year ended December 31,
	2021		2020
Deferred revenue (consideration received in advance)	$	30,089	$	10,949
Consideration received for process transition activities	$	1,886	$	1,424

Contract Acquisition and Fulfillment Costs

The following table provides details of the Company’s contract acquisition and fulfillment costs:

	Contract Acquisition Costs				Contract Fulfillment Costs
	Year ended December 31,				Year ended December 31,
	2021		2020		2021		2020
Opening Balance	$	1,027	$	1,307	$	5,631	$	7,255
Additions	277		310		3,742		779
Amortization	(793)		(590)		(3,578)		(2,403)
Closing Balance	$	511	$	1,027	$	5,795	$	5,631

Movement in Allowance for Expected Credit Loss

	As of
	December 31, 2021		December 31, 2020
Accounts receivable, including unbilled receivables	$	194,805	$	148,824
Less: Allowance for expected credit loss	(573)		(1,189)
Accounts receivable, net	$	194,232	$	147,635

The movement in “Allowance for expected credit losses” on customer balances for the years ended December 31, 2021 and 2020 was as follows:

	Year ended December 31,
	2021		2020
Balance at the beginning of the year	$	1,189	$	1,163
Additions / (reductions) during the period	(496)		300
Reductions due to write-off of Accounts Receivables	(129)		(269)
Translation adjustment	9		(5)
Balance at the end of the year	$	573	$	1,189