v3.26.3
ACCOUNTS RECEIVABLE, NET (Tables)
9 Months Ended
Sep. 30, 2026
Receivables [Abstract]  
Summary of Accounts Receivable, Net
Accounts receivable, net, at September 30, 2026 and December 31, 2025 was as follows (in thousands):
 
     September 30,
2026
    December 31,
2025
 
Trade accounts receivable
   $    554,320     $ 469,209  
Unbilled revenue, at net realizable value
     286,545       136,701  
  
 
 
   
 
 
 
Total accounts receivable
     840,865       605,910  
Allowance for doubtful accounts
     (58,473 )      (49,915 ) 
  
 
 
   
 
 
 
Accounts receivable, net
   $ 782,392     $    555,995  
  
 
 
   
 
 
 
Summary of Changes to the Allowance for Doubtful Accounts on Accounts Receivable
Changes to the allowance for doubtful accounts for the nine months ended September 30, 2026 and year ended December 31, 2025 were as follows (in thousands):
 
    
September 30,

2026
   
December 31,
2025
 
Balance at beginning of period
   $    (49,915 )    $ (31,715 ) 
Provision
     (26,902 )      (34,447 ) 
Charge-offs, net of recoveries
     18,344       16,247  
  
 
 
   
 
 
 
Allowance for doubtful accounts
   $ (58,473 )    $    (49,915 )