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Accounts Receivable
12 Months Ended
Dec. 31, 2019
Accounts Receivable.  
Accounts Receivable

5. Accounts Receivable

Accounts receivable, net consist of the following:

 

 

 

 

 

 

 

 

 

December 31,

 

      

2019

      

2018

Billed receivables

 

$

222,168

 

$

226,252

Unbilled receivables

 

 

34,135

 

 

39,498

Other

 

 

10,072

 

 

9,421

Less: Allowance for doubtful accounts

 

 

(4,975)

 

 

(4,359)

 

 

$

261,400

 

$

270,812

 

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.