Revenues, net (Tables)

3 Months Ended

Mar. 31, 2022

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
	March 31, 2022		December 31, 2021
Accounts receivable, net	$	239,279	$	194,232
Contract assets	$	2,150	$	2,524
Contract liabilities:
Deferred revenue (consideration received in advance)	$	19,765	$	18,247
Consideration received for process transition activities	$	3,138	$	2,203

Revenue recognized during the three months ended March 31, 2022 and 2021, which was included in the contract liabilities balance at the beginning of the respective periods:

	Three months ended March 31,
	2022		2021
Deferred revenue (consideration received in advance)	$	9,564	$	23,621
Consideration received for process transition activities	$	366	$	679

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
	Quarter Ended				Year Ended		Quarter Ended				Year Ended
	March 31, 2022		March 31, 2021		December 31, 2021		March 31, 2022		March 31, 2021		December 31, 2021
Opening Balance	$	511	$	1,027	$	1,027	$	5,795	$	5,631	$	5,631
Additions	547		—		277		2,177		6		3,742
Amortization	(131)		(242)		(793)		(537)		(1,218)		(3,578)
Closing Balance	$	927	$	785	$	511	$	7,435	$	4,419	$	5,795

Movement in Allowance for Expected Credit Loss

	As of
	March 31, 2022		December 31, 2021
Accounts receivable, including unbilled receivables	$	239,867	$	194,805
Less: Allowance for expected credit losses	(588)		(573)
Accounts receivable, net	$	239,279	$	194,232

The movement in “Allowance for expected credit losses” on customer balances was as follows:

	Three months ended				Year ended
	March 31, 2022		March 31, 2021		December 31, 2021
Balance at the beginning of the period	$	573	$	1,189	$	1,189
Additions / (reductions) during the period	172		50		(496)
Reductions due to write-off of Accounts Receivables	(158)		(60)		(129)
Translation adjustment	1		4		9
Balance at the end of the period	$	588	$	1,183	$	573