XML 42 R32.htm IDEA: XBRL DOCUMENT v3.22.2.2
Receivables and Allowance for Doubtful Accounts (Tables)
 9 Months Ended
Sep. 30, 2022
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, 2022 and 2021 was as follows:

 

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

 

September 30,

 

 

September 30,

 

 

 

2022

 

 

2021

 

 

2022

 

 

2021

 

Beginning Balance

 

$

30,271

 

 

$

36,244

 

 

$

33,957

 

 

$

36,649

 

Bad debt expense (credit), net of reversals

 

 

566

 

 

 

1,729

 

 

 

24

 

 

 

4,273

 

Charge-offs, foreign currency translation and other

   adjustments

 

 

(15,517

)

 

 

(681

)

 

 

(18,661

)

 

 

(3,630

)

Ending Balance (a)

 

$

15,320

 

 

$

37,292

 

 

$

15,320

 

 

$

37,292

 

(a)

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