Receivables (Tables)

6 Months Ended

Jun. 30, 2020

Receivables [Abstract]

Schedule of Activity in Allowance for Doubtful Accounts

Activity in the allowance for doubtful accounts for the three month and six month periods ended June 30, 2020 and 2019 was as follows:

	Three Months Ended					Six Months Ended
	June 30,					June 30,
	2020		2019			2020			2019
Beginning Balance	$	31,287	$	43,258		$	27,130		$	40,164
Adjustment for adoption of new accounting guidance		-		-			7,575			-
Bad debt expense, net of reversals		9,444		(9,380	)		8,917			(5,551	)
Charge-offs, foreign currency translation and other    adjustments		228		(343	)		(2,663	)		(1,078	)
Ending Balance *	$	40,959	$	33,535		$	40,959		$	33,535

*The allowance for doubtful accounts balances are substantially all related to M&A and Restructuring fee receivables that include recoverable expense receivables.