Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2021

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)	2021		2020
Trade, net	$	10,522	$	6,559
Unbilled	490,533		380,819
Other	12,251		5,368
Accounts receivable, net	$	513,306	$	392,746

Unbilled accounts receivable

Client prepayments directly attributable to accrued worksite employee payroll costs and unbilled revenues have been netted as we have the legal right of offset for these amounts. Unbilled accounts receivable consisted of the following:

	December 31,
(in thousands)	2021		2020
Accrued worksite employee payroll cost	$	409,653	$	334,836
Unbilled revenues	100,934		81,311
Client prepayments	(20,054)		(35,328)
Unbilled accounts receivable	$	490,533	$	380,819