| Schedule of Accounts Receivables and Unbilled Revenue, and Unbilled Services and Unearned Revenue |
Accounts receivable and unbilled revenue are as follows: | | | | | | | | | | | | | December 31, 2025 | December 31,
2024
(As Restated) | December 31,
2023
(As Restated) | | (in thousands) | | Accounts receivable (Billed services) | $ | 1,517,217 | | $ | 1,428,428 | | $ | 1,795,937 | | | Allowance for credit losses (Note 5) | (42,319) | | (35,664) | | (31,533) | | | Accounts receivable (net) | 1,474,898 | | 1,392,764 | | 1,764,404 | | | Unbilled revenue (Unbilled services) | 1,096,592 | | 1,040,174 | | 853,581 | | | Accounts receivable and unbilled revenue, net | $ | 2,571,490 | | $ | 2,432,938 | | $ | 2,617,985 | |
Unbilled revenue (contract assets) and unearned revenue or payments on account (contract liabilities) were as follows: | | | | | | | | | | | | | | | | December 31, 2025 | December 31,
2024
(As Restated) | $ Change | % Change | | (in thousands, except percentages) | | Unbilled revenue (Unbilled services) | $ | 1,096,592 | | $ | 1,040,174 | | $ | 56,418 | | 5.4 | % | | Unearned revenue (Payments on account ) | (1,550,471) | | (1,467,671) | | (82,800) | | 5.6 | % | | | | | |
| | | | | | | | | | | | | | | | December 31, 2024
(As Restated) | December 31, 2023
(As Restated) | $ Change | % Change | | (in thousands, except percentages) | | Unbilled revenue (Unbilled services) | $ | 1,040,174 | | $ | 853,581 | | $ | 186,593 | | 21.9 | % | | Unearned revenue (Payments on account ) | (1,467,671) | | (1,566,464) | | 98,793 | | (6.3) | % | | | | | |
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