Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2018

Accounts Receivable Additional Disclosures [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

Accounts receivable, net consisted of the following:

	December 31,
(in thousands)	2018		2017
Trade	$	10,015	$	12,292
Unbilled	385,567		318,431
Other	5,041		3,258
Accounts receivable, net	$	400,623	$	333,981

Unbilled accounts receivable

Client prepayments directly attributable to unbilled accounts receivable have been netted against such receivables as the gross billings have been earned and the payroll cost has been incurred, thus we have the legal right of offset for these amounts. Unbilled accounts receivable consisted of the following:

	December 31,
(in thousands)	2018			2017
Accrued worksite employee payroll cost	$	329,979		$	267,402
Unbilled revenues	89,765			74,632
Customer prepayments	(34,177		)	(23,603		)
Unbilled accounts receivable	$	385,567		$	318,431