Receivables include billed and unbilled amounts for services provided to clients for which we have an unconditional right to payment as of the end of the applicable period and generally do not bear interest. The following table presents major categories of receivables:


(in thousands)	September 30, 2026		December 31, 2025
Contracts completed and in progress:
Billed	$	471,757	$	297,157
Unbilled	297,317		174,434
Total contracts completed and in progress	769,074		471,591
Materials sales	143,875		89,945
Other	42,838		70,484
Total gross receivables	955,787		632,020
Less: allowance for credit losses	2,333		1,628
Total net receivables	$	953,454	$	630,392

Included in other receivables at September 30, 2026 and December 31, 2025 were items such as estimated recovery from back charge claims and income and other tax refunds receivable. Other receivables at December 31, 2025 also included $25.0 million of working capital contributions in the form of a loan to a partner in one of our unconsolidated construction joint ventures, plus accrued interest. This receivable was collected during the second quarter of 2026. None of our customers had a receivable balance in excess of 10% of our total net receivables as of September 30, 2026 or December 31, 2025.