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Expected Credit Losses
12 Months Ended
Dec. 31, 2024
Credit Loss [Abstract]  
Expected Credit Losses Expected Credit Losses
Accounts and notes receivable, contract assets and off-balance-sheet exposures are presented net of a reserve for expected credit losses, which totaled $5.6 million, $4.0 million and $3.6 million as of December 31, 2024, 2023, and 2022, respectively.
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):
Year Ended December 31, 2024Year Ended December 31, 2023Year Ended December 31, 2022
United StatesOther countriesTotalUnited StatesOther countriesTotalUnited StatesOther countriesTotal
Balance, beginning of period$3,369$597$3,966$3,064$566$3,630$3,171$178$3,349
Provision for expected credit losses3,7253084,0338152691,084309391700
Amounts written off charged against the allowance(2,309)(95)(2,404)(510)(244)(754)(416)— (416)
Other, including foreign currency translation14146(3)(3)
Balance, end of period (1)
$4,785$824$5,609$3,369$597$3,966$3,064$566$3,630
(1)Ending balance includes allowance for credit losses recorded in other current liabilities on the consolidated balance sheets, which is related to off-balance-sheet credit exposure.
As of December 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):
December 31, 2024December 31, 2023
Accounts receivable and notes receivable, current$3,322$2,392
Contract assets, net2,2391,516
Long-term notes receivable, net of current portion4844
Other current liabilities14
Total allowance for expected credit losses on customer receivables$5,609$3,966