Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2022

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)	2022		2021
Trade, net	$	13,934	$	10,522
Unbilled	600,446		490,533
Other	8,384		12,251
Accounts receivable, net	$	622,764	$	513,306

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)	2022		2021
Accrued worksite employee payroll cost	$	513,397	$	409,653
Unbilled revenues	123,849		100,934
Client prepayments	(36,800)		(20,054)
Unbilled accounts receivable	$	600,446	$	490,533