Contract Assets and Contract Liabilities (Tables)

12 Months Ended

Dec. 31, 2018

Revenue From Contract With Customer [Abstract]

Summary of Company's Contract Asset and Contract Liability

Accounts receivable and unbilled, net consisted of the following (in thousands):

	As of
	December 31,			January 1,					December 31,
	2018			2018			Adjustments		2017
Accounts receivable	$	85,120		$	70,943		$	15,344	$	55,599
Unbilled receivables		49,361			36,696			8,543		28,153
Less: allowance for doubtful accounts		(1,032	)		(673	)		-		(673	)
Total accounts receivable and unbilled, net	$	133,449		$	106,966		$	23,887	$	83,079

Advanced billings consisted of the following (in thousands):

	As of
	December 31,		January 1,					December 31,
	2018		2018		Adjustments			2017
Advanced billings	$	147,935	$	112,613	$	38,857		$	73,756
Pre-funded study costs	$	-	$	-	$	(57,406	)	$	57,406

Schedule of Allowance for Doubtful Account Activity

A rollforward of allowance for doubtful account activity is as follows:

	Year Ended December 31,
	2018			2017			2016
Allowance for doubtful accounts - beginning balance	$	(673	)	$	(3,222	)	$	(1,724	)
Current year provision		(791	)		(250	)		(2,166	)
Write-offs, recoveries and the effects of foreign currency exchange		432			2,799			668
Allowance for doubtful accounts - ending balance	$	(1,032	)	$	(673	)	$	(3,222	)