Receivables (Tables)

9 Months Ended

Sep. 30, 2020

Receivables [Abstract]

Schedule of Activity in Allowance for Doubtful Accounts

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

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2020			2019			2020			2019
Beginning Balance	$	40,959		$	33,535		$	27,130		$	40,164
Adjustment for adoption of new accounting guidance		-			-			7,575			-
Bad debt expense, net of reversals		(3,808	)		(546	)		5,108			(6,097	)
Charge-offs, foreign currency translation and other    adjustments		1,099			(1,701	)		(1,563	)		(2,779	)
Ending Balance *	$	38,250		$	31,288		$	38,250		$	31,288

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