Other Non-Current Liabilities - Summary of Other Non-Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Liabilities, Noncurrent [Abstract]
Retirement benefits	$ 17,185	$ 16,666
Deferred transition revenue	15,645	10,195
Contingent consideration	4,900	589
Unrecognized tax benefits	1,580	1,262
Derivative instruments	504	216
Others	2,861	2,534
Other non-current liabilities	$ 42,675	$ 31,462

Amount of liability recognized arising from contingent consideration in a business combination, expected to be settled beyond one year or the normal operating cycle, if longer.

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- Definition

Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as noncurrent.

+ References

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-Topic 606
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Fair value of liability arising from contracts that meet the criteria of being accounted for as derivative instruments, financial instrument or contract used to mitigate a specified risk (hedge), energy marketing activities (trading activities), expected to be settled after one year or beyond the normal operating cycle, if longer. Examples of energy marketing activities include, but are not limited to, trading of electricity, coal, natural gas and oil using financial instruments, including, but not limited to, forward contracts, options and swaps.

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- Definition

Amount recognized for uncertainty in income taxes classified as noncurrent.

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Amount of liabilities classified as other, due after one year or the normal operating cycle, if longer.

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Obligations not otherwise itemized or categorized in the footnotes to the financial statements that are expected to be paid after one year (or the normal operating cycle, if longer), from the balance sheet date.

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Amount of liability, recognized in statement of financial position, for defined benefit pension and other postretirement plans, classified as noncurrent.

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