Expected Credit Losses (Tables)

3 Months Ended

Mar. 31, 2024

Expected Credit Losses

Schedule of roll-forward of allowance for credit losses

The following table provides a roll-forward of the allowance for expected credit losses for finance receivables and off-balance-sheet exposures. The expected credit losses for receivables is deducted from the amortized cost basis of accounts receivable, contract assets and notes receivable to present the net amount expected to be collected (in thousands):

	Three Months Ended March 31, 2024
	United States		Other countries		Total
Balance, beginning of period	$	3,369	$	597	$	3,966
Provision for expected credit losses		195		22		217
Amounts written off charged against the allowance		(302)		(51)		(353)
Other, including foreign currency translation		—		14		14
Balance, end of period	$	3,262	$	582	$	3,844

Schedule of allowance for expected credit losses for each type of customer receivable

As of March 31, 2024 and December 31, 2023, the allowance for expected credit losses for each type of customer receivable and off-balance-sheet exposures were as follows (in thousands):

	March 31, 2024		December 31, 2023
Accounts receivable and notes receivable, current	$	2,298	$	2,392
Contract assets, net		1,516		1,516
Long-term notes receivable, net of current portion		30		44
Other current liabilities		—		14
Total allowance for expected credit losses on customer receivables	$	3,844	$	3,966