Expected Credit Losses (Tables)

9 Months Ended

Sep. 30, 2023

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):

	Nine Months Ended September 30, 2023
	United States		Other countries		Total
Balance, beginning of period	$	3,064	$	566	$	3,630
Provision for expected credit losses		733		146		879
Amounts written off charged against the allowance		(719)		(105)		(824)
Other, including foreign currency translation		—		8		8
Balance, end of period (1)	$	3,078	$	615	$	3,693

(1) Ending balance includes allowance for credit losses recorded in Other current liabilities on the Consolidated Balance Sheet which is related to off-balance-sheet credit exposurse.

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

As of September 30, 2023 and December 31, 2022, the allowance for expected credit losses for each type of customer receivable and off-balance-sheet exposures were as follows (in thousands):

	September 30, 2023		December 31, 2022
Accounts receivable and notes receivable, current	$	2,144	$	2,176
Contract assets, net		1,476		1,360
Long-term notes receivable, net of current portion		59		94
Other current liabilities		14		—
Total allowance for expected credit losses on customer receivables	$	3,693	$	3,630