Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2019

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)	2019		2018
Trade, net	$	12,731	$	10,015
Unbilled	448,088		385,567
Other	4,960		5,041
Accounts receivable, net	$	465,779	$	400,623

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)	2019			2018
Accrued worksite employee payroll cost	$	401,859		$	329,979
Unbilled revenues	105,841			89,765
Customer prepayments	(59,612		)	(34,177		)
Unbilled accounts receivable	$	448,088		$	385,567