Accounts Receivable

12 Months Ended

Dec. 31, 2018

Accounts Receivable.

Accounts Receivable

4. Accounts Receivable

Accounts receivable, net consist of the following:

	December 31,
	2018		2017
Billed receivables	$	226,252	$	199,201
Unbilled receivables		39,498		28,449
Other		9,421		5,779
Less: Allowance for doubtful accounts		(4,359)		(3,725)
	$	270,812	$	229,704

Unbilled receivables represent balances recognized as revenue that have not been billed to the customer. The Company’s allowance for doubtful accounts is based on a policy developed by historical experience and management judgment. Adjustments to the allowance for doubtful accounts may occur based on market conditions or specific client circumstances.