v3.26.1
Accounts receivable, unbilled revenue (contract assets) and unearned revenue or payments on account (contract liabilities) (Tables)
9 Months Ended
Sep. 30, 2025
Revenue from Contract with Customer [Abstract]  
Schedule of Accounts Receivables and Unbilled Revenue, and Unbilled Services and Unearned Revenue
Accounts receivable and unbilled revenue were as follows for the periods ended:
March 31,
2025
(As Restated)
June 30,
2025
(As Restated)
September 30,
2025
(As Restated)
(in thousands)
Accounts receivable (Billed services)$1,426,035 $1,411,329 $1,427,376 
Allowance for credit losses(38,573)(44,074)(39,686)
Accounts receivable (net)1,387,462 1,367,255 1,387,690 
Unbilled revenue (Unbilled services)1,101,511 1,173,021 1,195,747 
Accounts receivable and unbilled revenue, net$2,488,973 $2,540,276 $2,583,437 

March 31,
2024
(As Restated)
June 30,
2024
(As Restated)
September 30,
2024
(As Restated)
(in thousands)
Accounts receivable (Billed services)$1,737,822 $1,608,774 $1,431,581 
Allowance for credit losses(35,303)(40,122)(35,501)
Accounts receivable (net)1,702,519 1,568,652 1,396,080 
Unbilled revenue (Unbilled services)949,567 1,021,519 1,118,860 
Accounts receivable and unbilled revenue, net$2,652,086 $2,590,171 $2,514,940 

March 31,
2023
(As Restated)
June 30,
2023
(As Restated)
September 30,
2023
(As Restated)
(in thousands)
Accounts receivable (Billed services)$1,838,875 $1,788,140 $1,883,296 
Allowance for credit losses(36,149)(29,029)(32,934)
Accounts receivable (net)1,802,726 1,759,111 1,850,362 
Unbilled revenue (Unbilled services)880,412 902,321 828,453 
Accounts receivable and unbilled revenue, net$2,683,138 $2,661,432 $2,678,815 
Unbilled services and unearned revenue or payments on account (contract assets and liabilities) were as follows for the periods ended:
March 31,
2025
(As Restated)
June 30,
2025
(As Restated)
September 30,
2025
(As Restated)
(in thousands)
Unbilled revenue (Unbilled services)$1,101,511 $1,173,021 $1,195,747 
Unearned revenue (Payments on account )(1,495,847)(1,515,422)(1,546,887)


March 31,
2024
(As Restated)
June 30,
2024
(As Restated)
September 30,
2024
(As Restated)
(in thousands)
Unbilled revenue (Unbilled services)$949,567 $1,021,519 $1,118,860 
Unearned revenue (Payments on account )(1,585,694)(1,544,275)(1,477,952)


March 31,
2023
(As Restated)
June 30,
2023
(As Restated)
September 30,
2023
(As Restated)
(in thousands)
Unbilled revenue (Unbilled services)$880,412 $902,321 $828,453 
Unearned revenue (Payments on account )(1,480,275)(1,493,403)(1,563,948)