Accounts Receivable

12 Months Ended

Dec. 31, 2021

Accounts Receivable.

Accounts Receivable

5. Accounts Receivable

Accounts receivable, net consist of the following:

	December 31,
	2021		2020
Billed receivables	$	160,407	$	179,696
Unbilled receivables		22,570		23,210
Other		7,174		9,609
Less: Allowance for doubtful accounts		(6,049)		(5,647)
	$	184,102	$	206,868

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.