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Revenues, net (Tables)
 9 Months Ended
Sep. 30, 2022
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
September 30, 2022December 31, 2021
Accounts receivable, net$256,911 $194,232 
Contract assets$1,180 $2,524 
Contract liabilities:
Deferred revenue (consideration received in advance)$16,342 $18,247 
Consideration received for process transition activities$4,515 $2,203 
Revenue recognized during the three and nine months ended September 30, 2022 and 2021, which was included in the contract liabilities balance at the beginning of the respective periods:

Three months ended September 30,Nine months ended September 30,
2022202120222021
Deferred revenue (consideration received in advance)$2,456 $1,778 $16,326 $28,731 
Consideration received for process transition activities$706 $411 $1,370 $1,598 
Contract Acquisition and Fulfillment Costs
The following table provides details of the Company’s contract acquisition and fulfillment costs:
Contract Acquisition Costs
Three months endedNine months endedYear ended
September 30, 2022September 30, 2021September 30, 2022September 30, 2021December 31, 2021
Opening Balance$983 $867 $511 $1,027 $1,027 
Additions / (reductions)78 (97)805 277 277 
Amortization(73)(158)(328)(692)(793)
Closing Balance$988 $612 $988 $612 $511 

Contract Fulfillment Costs
Three months endedNine months endedYear ended
September 30, 2022September 30, 2021September 30, 2022September 30, 2021December 31, 2021
Opening Balance$10,167 $3,694 $5,795 $5,631 $5,631 
Additions2,964 279 8,449 443 3,742 
Amortization(1,170)(693)(2,283)(2,794)(3,578)
Closing Balance$11,961 $3,280 $11,961 $3,280 $5,795 
Movement in Allowance for Expected Credit Loss
As of
September 30, 2022December 31, 2021
Accounts receivable, including unbilled receivables$257,766 $194,805 
Less: Allowance for expected credit losses(855)(573)
Accounts receivable, net$256,911 $194,232 

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

Three months endedNine months endedYear ended
September 30, 2022September 30, 2021September 30, 2022September 30, 2021December 31, 2021
Opening Balance$844 $730 $573 $1,189 $1,189 
Additions / (reductions)9 (19)752 (414)(496)
Reductions due to write-off of Accounts Receivables— (41)(472)(114)(129)
Translation adjustment2 1 2 10 9 
Closing Balance$855 $671 $855 $671 $573