Balance Sheet Components

9 Months Ended

Sep. 30, 2021

Balance Sheet Related Disclosures [Abstract]


	September 30, 2021 (unaudited)		December 31, 2020
Accounts receivable:	(in thousands)
Billed accounts receivable, net	$	101,857	$	85,998
Unbilled revenues, net	63,184		47,087
Total	$	165,041	$	133,085


Property and equipment:
Computer hardware (useful life of 3 years)	$	18,366	$	15,640
Software (useful life of 1 to 7 years)	6,015		5,342
Furniture and fixtures (useful life of 5 years)	4,493		4,597
Leasehold improvements (useful life of 5 years)	7,476		6,607
Less: Accumulated depreciation	(24,223)		(20,284)
Total	$	12,127	$	11,902


Other current liabilities:
Estimated fair value of contingent consideration liability (1)	$	29,940	$	33,943
Accrued variable compensation	22,591		27,527
Current operating lease liabilities	11,133		10,321
Payroll related costs	8,726		5,738
Deferred revenues	7,545		9,422
Other current liabilities	4,736		5,688
Accrued medical claims expense	2,345		2,405
Professional fees	1,625		736
Accrued IT expenses	1,415		1,964
Deferred employer FICA payments	—		5,523
Total	$	90,056	$	103,267


Other non-current liabilities:
Deferred income taxes	$	16,978	$	20,911
Reserve for uncertain tax positions	11,343		8,009
Deferred compensation liability	8,888		7,456
Other non-current liabilities	3,056		2,434
Non-current software accrual	2,773		5,748
Deferred employer FICA payments	—		5,523
Total	$	43,038	$	50,081

(1)As of September 30, 2021, represents the fair value estimate of revenue and earnings-based contingent consideration that may be realized by MedTouch, the shareholders of PSL, and the sellers in the Talos acquisition 12 months after the respective acquisitions. As of December 31, 2020, represents the fair value estimate of revenue and earnings-based contingent consideration that may be realized by MedTouch, Brainjocks, and the shareholders of PSL 12 months after the respective acquisitions.