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Description of Business and Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Change in Accounting Principle
The following summarizes the changes made to the Company's consolidated statements of operations for years ended December 31, 2020 and 2019:
Year Ended December 31, 2020
(in thousands)As ReportedAdjustmentsAs Adjusted
Cost of services$366,696 $73,046 $439,742 
Sales and marketing263,006 52,189 315,195 
General and administrative156,286 21,288 177,574 
Impairment charges24,911 — 24,911 
Depreciation and amortization146,523 (146,523)— 

Year Ended December 31, 2019
(in thousands)As ReportedAdjustmentsAs Adjusted
Cost of services$476,355 $104,938 $581,293 
Sales and marketing352,740 79,075 431,815 
General and administrative174,286 22,257 196,543 
Impairment charges5,670 — 5,670 
Depreciation and amortization206,270 (206,270)— 
Contract Assets and Contract Liabilities
The following table sets for the Company's deferred costs to obtain contracts, as of December 31, 2021 and 2020:

(in thousands)December 31, 2021December 31, 2020
Deferred costs to obtain contracts - Current assets$7,126 $9,073 
Deferred costs to obtain contracts - Non-current assets1,812 2,773 
Capitalized Contract Cost
Amortization of the Company's deferred costs to obtain contracts, for the years ended December 31, 2021, 2020, and 2019 was as follows:
Years Ended December 31,
(in thousands)202120202019
Amortization of deferred costs to obtain contracts$11,847 $13,628 $14,094 
Schedule of Cash and Cash Equivalents The following table presents a reconciliation of Cash and cash equivalents and restricted cash reported within the Company's consolidated balance sheets to the amount shown in the Company's consolidated statements of cash flows for the years ended December 31, 2021 and 2020:
(in thousands)December 31, 2021December 31, 2020
Cash and cash equivalents$11,262 $2,406 
Restricted cash, included in Other current assets2,295 — 
Total Cash and cash equivalents and restricted cash $13,557 $2,406 
Schedule of Accounts, Notes, Loans and Financing Receivable
The following table represents the components of Accounts receivable, net of allowance (in thousands):

 December 31,
 20212020
Accounts receivable$81,445 $128,145 
Unbilled accounts receivable214,995 201,793 
Total accounts receivable$296,440 $329,938 
Less: allowance for credit losses(17,387)(33,368)
Accounts receivable, net of allowance$279,053 $296,570 
Property, Plant and Equipment
The remaining useful lives of fixed assets and capitalized software are reviewed annually for reasonableness. Fixed assets and capitalized software are depreciated on a straight-line basis over the estimated useful lives of the assets, which are presented in the following table:
 Estimated
Useful Lives
Buildings and building improvements
8 - 30 years
Leasehold improvements(1)
1 - 8 years
Computer and data processing equipment
3 years
Furniture and fixtures
7 years
Capitalized software
1.5 - 5 years
Other
3 - 7 years
(1)    Leasehold improvements are depreciated at the shorter of their estimated useful lives or the lease term. See Note 8, Fixed Assets and Capitalized Software.
The following table sets forth the components of the Company's fixed assets and capitalized software:
(in thousands)December 31, 2021December 31, 2020
Capitalized software$110,769 $68,444 
Assets under leaseback obligations(1)
— 54,676 
Computer and data processing equipment34,618 35,165 
Land, buildings and building improvements— 1,082 
Furniture and fixtures550 1,086 
Leasehold improvements755 859 
Other99 6,043 
Fixed assets and capitalized software$146,791 $167,355 
Less: accumulated depreciation and amortization95,853 78,311 
Total fixed assets and capitalized software, net$50,938 $89,044 
(1)Consists of a failed sale-leaseback liability related to a building and land in Tucker, Georgia. See Note 11, Debt Obligations.

Depreciation and amortization expense associated with the Company's fixed assets and capitalized software was as follows:
 Years Ended December 31,
(in thousands)202120202019
Amortization of capitalized software$24,886 $20,718 $25,913 
Depreciation of fixed assets(1)
8,452 10,192 14,007 
Total depreciation and amortization expense$33,338 $30,910 $39,920 

(1)Includes depreciation expense associated with assets held under leaseback obligations of $0.7 million for the year ended December 31, 2021, and $1.7 million for each of the years ended December 31, 2020 and 2019, respectively.
Schedule of Finite-Lived Intangible Assets
The Company’s intangible assets and their estimated useful lives are presented in the table below:
 Estimated
Useful Lives
Client relationships
3.5 - 4 years
Trademarks and domain names
2.5 -6 years
Patented technologies
3 -3.5 years
Covenants not to compete
3 years
The following tables set forth the details of the Company's intangible assets as of December 31, 2021 and 2020:

 As of December 31, 2021
(in thousands)GrossAccumulated
Amortization
Effects of Foreign Currency TranslationNetWeighted
Average
Remaining
Amortization
Period in Years
Client relationships$803,642 $(748,460)$(5,326)$49,856 2.7
Trademarks and domain names225,177 (193,978)(1,389)29,810 1.9
Patented technologies19,600 (19,600)— — 0.0
Covenants not to compete4,373 (1,462)— 2,911 2.6
Total intangible assets$1,052,792 $(963,500)$(6,715)$82,577 2.4

 
As of December 31, 2020
(in thousands)GrossAccumulated
Amortization
NetWeighted
Average
Remaining
Amortization
Period in Years
Client relationships$701,802 $(701,518)$284 1.4
Trademarks and domain names200,300 (169,545)30,755 2.0
Patented technologies19,600 (19,600)— 0.0
Covenants not to compete1,497 (759)738 1.8
Total intangible assets$923,199 $(891,422)$31,777 2.0

The following tables summarize the changes in the carrying amounts of the Company's intangible assets for the years ended December 31, 2021 and 2020:
 Year Ended December 31, 2021
(in thousands)Client
Relationships
Trademarks
and Domain
Names
Patented
Technologies
Covenants
Not to
Compete
Total
Intangible
Assets
Balance as of January 1$284 $30,755 $— $738 $31,777 
Additions
101,839 24,877 — 2,880 129,596 
Amortization expense(46,943)(24,485)— (707)(72,135)
Other(5,324)(1,337)— (6,661)
Balance as of December 31$49,856 $29,810 $— $2,911 $82,577 

 Year Ended December 31, 2020
(in thousands)Client
Relationships
Trademarks
and Domain
Names
Patented
Technologies
Covenants
Not to
Compete
Total
Intangible
Assets
Balance as of January 1$85,615 $60,533 $— $1,332 $147,480 
Additions
— — — 192 192 
Amortization expense(85,331)(29,778)— (504)(115,613)
Other— — — (282)(282)
Balance as of December 31$284 $30,755 $— $738 $31,777 
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